{ "article": { "LEGIARTI000006273283": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "12", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-06-18", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006273283", "URL": "article/LEGI/ARTI/00/00/06/27/32/LEGIARTI000006273283.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAEAUXXXXXX012AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 art. 20 III finances rectificative pour 1986 JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000339250", "@num": "79-12", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°79-12 du 3 janvier 1979 RELATIVE AUX SOCIETES D'INVESTISSEMENT A CAPITAL VARIABLE (SICAV)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000339250", "@c_titre_court": "Loi n°79-12 du 3 janvier 1979" }, { "@fin": "2999-01-01", "#text": "Loi n° 79-12 du 3 janvier 1979 relative aux sociétés d'investissement à capital variable", "@debut": "1979-01-04", "@id_txt": "LEGITEXT000006068659", "@c_titre_court": "Loi n° 79-12 du 3 janvier 1979" } ], "@date_publi": "1979-01-04", "@date_signature": "1979-01-03" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006273282", "@fin": "1986-07-12", "@num": "12", "@etat": "MODIFIE", "@debut": "1979-04-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006273283", "@fin": "1987-06-18", "@num": "12", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006273284", "@fin": "1988-12-31", "@num": "12", "@etat": "ABROGE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001691223", "@fin": "2999-01-01", "@num": "12", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Préalablement à l'émission des premières actions, la Commission des opérations de bourse reçoit la note d'information qui doit être mise à la disposition du public. Elle peut, en outre, exiger communication de tous documents établis et diffusés par les SICAV. Elle peut en faire modifier à tout moment la présentation et la teneur.
\n
Le ministre de l'économie peut fixer, après avis de la Commission des opérations de bourse, le montant maximum global des frais et commissions qui peuvent être prélevés lors de l'émission ou du rachat des actions. Il peut également, après avis de la commission des opérations de bourse, fixer un montant minimum de frais devant être prélevés, par toutes les sociétés d' investissement à capital variable (Sicav) ou par certaines catégories d'entre elles, lors de l'acquisition ou du rachat de leurs actions.
\n
La Commission des opérations de bourse fixe le contenu et les modalités des publications trimestrielles et du rapport annuel. Elle détermine également les conditions dans lesquelles la souscription des actions nouvelles est constatée. l'émission ou du rachat des actions.
" } }, "LEGIARTI000006275008": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006275008", "URL": "article/LEGI/ARTI/00/00/06/27/50/LEGIARTI000006275008.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDFXXXXXX005AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 Finances rectificative pour 1986 JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006648847", "@num": "L351-2", "#text": "Code du travail - art. L351-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006275008", "@fin": "1987-01-01", "@num": "5", "@etat": "PERIME", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006275009", "@fin": "1987-07-16", "@num": "5", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006275010", "@fin": "2999-01-01", "@num": "5", "@etat": "VIGUEUR", "@debut": "1987-07-16", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001686347", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'inscription aux concours de recrutement des fonctionnaires de l'Etat donne lieu à la perception au profit de l'Etat d'un droit de timbre de 150 F.
\n
Sont exemptés du droit de timbre les candidats bénéficiaires des revenus de remplacement prévus par l'article L. 351-2 du code du travail. Sont également exemptés les candidats à charge de personnes ne disposant pas d'autres revenus que ceux prévus par l'article L. 351-2 précité.
" } }, "LEGIARTI000006275011": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-12-30", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006275011", "URL": "article/LEGI/ARTI/00/00/06/27/50/LEGIARTI000006275011.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDFXXXXXX006AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000880778", "#text": "Loi 84-1208 1984-12-29 art. 42 finances pour 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 Finances rectificative pour 1986 JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006275011", "@fin": "1990-12-30", "@num": "6", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006275012", "@fin": "2010-05-13", "@num": "6", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000022209337", "@fin": "2020-01-01", "@num": "6", "@etat": "ABROGE", "@debut": "2010-05-13", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001874618", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Il est institué au profit de l'Etat un prélèvement assis sur les gains réalisés au jeu, autorisé par l'article 42 de la loi de finances pour 1985 n° 84-1208 du 29 décembre 1984, dénommé \"loto sportif\", et aux tirages supplémentaires de la loterie nationale.
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Ce prélèvement est calculé par application du barème suivant :
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(tableau non reproduit, voir JO du 12/07/1986 page 8688).
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Le prélèvement est dû par la personne qui assure le paiement des gains. Il doit être versé au Trésor public dans les quinze jours ; son montant est majoré de 10 p. 100. Une pénalité supplémentaire de 1 p. 100 par mois de retard de paiement est appliquée au montant du prélèvement.
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II - Les bénéfices sur centimes résultant de l'arrondissement des rapports à l'issue des opérations de répartition sont, après déduction des pertes éventuelles sur centimes, affectés au budget général.
\n
" } }, "LEGIARTI000006275013": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006275013", "URL": "article/LEGI/ARTI/00/00/06/27/50/LEGIARTI000006275013.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDFXXXXXX007AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 Finances rectificative pour 1986 JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "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": "LEGIARTI000006275013", "@fin": "2007-09-01", "@num": "7", "@etat": "PERIME", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002071209", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La caisse d'aide à l'équipement des collectivités locales apportera en 1986, à titre exceptionnel, une contribution de deux milliards de francs au financement des dépenses de l'Etat.
\n
" } }, "LEGIARTI000006275014": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006275014", "URL": "article/LEGI/ARTI/00/00/06/27/50/LEGIARTI000006275014.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDFXXXXXX008AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 Finances rectificative pour 1986 JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "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": "LEGIARTI000006275014", "@fin": "2007-09-01", "@num": "8", "@etat": "PERIME", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002071210", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une somme de 50 millions de francs est affectée au budget général sur la part des bénéfices de l'institut d'émission des départements d'outre-mer versée au Trésor en 1986.
\n
" } }, "LEGIARTI000006275017": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-12-31", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006275017", "URL": "article/LEGI/ARTI/00/00/06/27/50/LEGIARTI000006275017.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDFXXXXXX011AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 Finances rectificative pour 1986 JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006275017", "@fin": "1986-12-31", "@num": "11", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006275018", "@fin": "2999-01-01", "@num": "11", "@etat": "VIGUEUR", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001686348", "@fin": "2999-01-01", "@num": "11", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les avoirs irrégulièrement détenus à l'étranger qui auront été rapatriés en France avant le 1er janvier 1987 seront considérés comme étant en situation régulière au regard de la réglementation des changes et ne pourront faire l'objet d'aucune réclamation au titre des impôts, droits et taxes dont le fait générateur est antérieur à la date d'entrée en vigueur de la présente loi.
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La contre-valeur en francs de ces avoirs, calculée le jour de leur rapatriement, sera soumise de manière anonyme à une taxe spéciale de 10 p. 100 libératoire du paiement de tous impôts, droits et taxes. Cette taxe sera acquittée dans le mois qui suit le rapatriement auprès des comptables du Trésor sur présentation des pièces justificatives du transfert établies par un intermédiaire agréé. Ces pièces justificatives ainsi que les écritures correspondantes de l'intermédiaire agréé sont couvertes par l'anonymat et les administrations fiscales et douanières ne peuvent user de leur droit de communication à leur égard.
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Les comptables du Trésor délivrent un certificat anonyme qui atteste du paiement de la taxe et qui, en cas de contrôle ultérieur, est opposable aux administrations fiscales ou douanières.
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Le bénéfice de cette mesure est réservé aux résidents français à l'encontre desquels aucune procédure administrative ou judiciaire n'a été engagée avant la date de régularisation au sujet des mêmes sommes.
" } }, "LEGIARTI000006275020": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "14", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006275020", "URL": "article/LEGI/ARTI/00/00/06/27/50/LEGIARTI000006275020.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDFXXXXXX014AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 Finances rectificative pour 1986 JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "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": "LEGIARTI000006275020", "@fin": "2007-09-01", "@num": "14", "@etat": "PERIME", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002067842", "@fin": "2999-01-01", "@num": "14", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est ouvert aux ministres, au titre des dépenses ordinaires des services civils pour 1986, des crédits supplémentaires s'élevant à la somme de 11.942.730.000 F, conformément à la répartition par titre et par ministère qui en est donnée à l'état B annexé à la présente loi.
\n
" } }, "LEGIARTI000006275021": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "15", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006275021", "URL": "article/LEGI/ARTI/00/00/06/27/50/LEGIARTI000006275021.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDFXXXXXX015AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 Finances rectificative pour 1986 JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "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": "LEGIARTI000006275021", "@fin": "2007-09-01", "@num": "15", "@etat": "PERIME", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001491769", "@fin": "2999-01-01", "@num": "15", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est ouvert aux ministres, au titre des dépenses en capital des services civils pour 1986, des autorisations de programme et des crédits de paiement supplémentaires s'élevant respectivement aux sommes de 20.583.000.000 F et de 20.283.000.000 F, conformément à la répartition par titre et par ministère qui en est donnée à l'état C annexé à la présente loi.
\n
" } }, "LEGIARTI000006275022": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "16", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006275022", "URL": "article/LEGI/ARTI/00/00/06/27/50/LEGIARTI000006275022.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDFXXXXXX016AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878230", "#text": "Loi 85-1403 1985-12-30 art. 3 finances pour 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 Finances rectificative pour 1986 JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "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": "LEGIARTI000006275022", "@fin": "2007-09-01", "@num": "16", "@etat": "PERIME", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001491770", "@fin": "2999-01-01", "@num": "16", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sur les crédits ouverts au ministre des départements et territoires d'outre-mer par la loi de finances pour 1986, n° 85-1403 du 30 décembre 1985, au titre des dépenses ordinaires du budget des départements et territoires d'outre-mer sont annulés des autorisations de programme de 17.000.000 F et des crédits de paiement de 10.000.000 F.
\n
" } }, "LEGIARTI000006275023": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006275023", "URL": "article/LEGI/ARTI/00/00/06/27/50/LEGIARTI000006275023.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDFXXXXXX017AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 Finances rectificative pour 1986 JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "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": "LEGIARTI000006275023", "@fin": "2007-09-01", "@num": "17", "@etat": "PERIME", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002067843", "@fin": "2999-01-01", "@num": "17", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont supprimés les emplois budgétaires inscrits à l'état D annexé à la présente loi.
\n
" } }, "LEGIARTI000006275024": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "18", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006275024", "URL": "article/LEGI/ARTI/00/00/06/27/50/LEGIARTI000006275024.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDFXXXXXX018AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 Finances rectificative pour 1986 JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006742083", "@num": "L244-3", "#text": "Code de la sécurité sociale. - art. L244-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315629", "@num": "L12", "#text": "Livre des procédures fiscales - art. L12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315387", "@num": "L168 A", "#text": "Livre des procédures fiscales - art. L168 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315891", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315899", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315912", "@num": "L180", "#text": "Livre des procédures fiscales - art. L180 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315927", "@num": "L47", "#text": "Livre des procédures fiscales - art. L47 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006275024", "@fin": "2999-01-01", "@num": "18", "@etat": "VIGUEUR", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002471688", "@fin": "2999-01-01", "@num": "18", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Paragraphe modificateur
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II. (Dispositions ont été déclarées non conformes à la Constitution par décision du Conseil constitutionnel n° 86-209 DC en date du 3 juillet 1986).
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III. - Paragraphe modificateur.
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IV. - Les dispositions du présent article s'appliquent aux vérifications pour lesquelles l'avis de vérification prévu à l'article L. 47 du livre des procédures fiscales est envoyé ou remis après le 1er juillet 1986, et aux notifications de redressement adressées après le 1er janvier 1987 lorsqu'elles ne sont pas consécutives à une vérification visée à l'article L. 47 du même livre.
\n
" } }, "LEGIARTI000006275026": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "20", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1987-12-31", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006275026", "URL": "article/LEGI/ARTI/00/00/06/27/50/LEGIARTI000006275026.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDFXXXXXX020AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000001691223", "@num": "12", "#text": "Loi n°79-12 du 3 janvier 1979 - art. 12, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "LEGIARTI000006290613", "@num": "9", "#text": "Loi n°79-12 du 3 janvier 1979 - art. 9 (Ab)", "@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, art. 18", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "LEGIARTI000006293248", "@num": "18", "#text": "Loi n°79-594 du 13 juillet 1979 - art. 18 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 Finances rectificative pour 1986 JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "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.
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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
Ces dispositions ne s'appliquent pas :
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a) Aux obligations renouvelables du Trésor émises avant le 1er juin 1986, ou issues d'un renouvellement ;
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b) Aux produits payés d'avance.
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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.
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\n
III. et IV. Paragraphes modificateurs.
\n
" } }, "LEGIARTI000006275028": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "21", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006275028", "URL": "article/LEGI/ARTI/00/00/06/27/50/LEGIARTI000006275028.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDFXXXXXX021AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39 duodecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 Finances rectificative pour 1986 JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006307533", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006275028", "@fin": "2999-01-01", "@num": "21", "@etat": "VIGUEUR", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001874622", "@fin": "2999-01-01", "@num": "21", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Paragraphe modificateur.
\n
II. - Ces dispositions s'appliquent pour la détermination des résultats des exercices clos à compter du 16 avril 1986.
\n
Pour les parts de fonds communs de placement qui étaient inscrites au bilan de l'entreprise à l'ouverture de l'exercice en cours au 16 avril 1986, la plus-value réalisée ou la moins-value subie lors de leur cession effectuée avant cette date peut, par dérogation aux dispositions de l'article 39 duodecies du code général des impôts, être répartie entre le régime des bénéfices ou pertes d'exploitation pour 30 p. 100 de son montant et celui du long terme pour le solde. Cette disposition s'applique si l'entreprise ne bénéficiait pas à la clôture de l'exercice précédent d'une mesure de report d'imposition ou si le profit n'a pas été imposé selon les règles prévues audit article 39 duodecies.
" } }, "LEGIARTI000006275029": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "22", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006275029", "URL": "article/LEGI/ARTI/00/00/06/27/50/LEGIARTI000006275029.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDFXXXXXX022AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 208 quater I, 238 bis HA, 1655 bis II, 238 bis HD, 199 sexies 1°, 199 nonies, 199 decies, 238 bis HB, 158, 163 bis A III bis, 163 sexdecies, 199 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 Finances rectificative pour 1986 JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006296823", "@num": "46 quaterdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296827", "@num": "46 quaterdecies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296832", "@num": "46 quaterdecies F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296834", "@num": "46 quaterdecies G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296839", "@num": "46 quaterdecies H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies H (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296841", "@num": "46 quaterdecies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296845", "@num": "46 quaterdecies J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies J (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296846", "@num": "46 quaterdecies K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296847", "@num": "46 quaterdecies L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies L (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296848", "@num": "46 quaterdecies M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies M (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296849", "@num": "46 quaterdecies N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296850", "@num": "46 quaterdecies O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296851", "@num": "46 quaterdecies P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296852", "@num": "46 quaterdecies Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies Q (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296853", "@num": "46 quaterdecies R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296854", "@num": "46 quaterdecies S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies S (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296855", "@num": "46 quaterdecies T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296856", "@num": "46 quaterdecies U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies U (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301287", "@num": "23 L ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 23 L ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307965", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308151", "@num": "163 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308194", "@num": "163 sexdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 sexdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312628", "@num": "1655 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1655 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308387", "@num": "199 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308558", "@num": "208 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309256", "@num": "238 bis HA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309263", "@num": "238 bis HB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HB (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309265", "@num": "238 bis HC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HC (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309282", "@num": "238 bis HD", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HD (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006275029", "@fin": "2007-09-01", "@num": "22", "@etat": "PERIME", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002279337", "@fin": "2999-01-01", "@num": "22", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les dispositions du paragraphe I de l'article 208 quater, de l'article 238 bis HA et du paragraphe II de l'article 1655 bis du code général des impôts sont reconduites jusqu'au 31 décembre 1996.
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II. - 1. 2. 3. 4. 5. Alinéas modificateurs.
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6. Les dispositions du présent paragraphe II sont applicables à compter du 15 septembre 1986.
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III. et IV. Paragraphes modificateurs.
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" } }, "LEGIARTI000006275033": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "26", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006275033", "URL": "article/LEGI/ARTI/00/00/06/27/50/LEGIARTI000006275033.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDFXXXXXX026AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 Finances rectificative pour 1986 JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006275033", "@fin": "2999-01-01", "@num": "26", "@etat": "VIGUEUR", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001104482", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les transactions relatives aux bons qui offrent la possibilité au porteur de demeurer anonyme peuvent être effectuées par tout moyen de paiement.
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" } }, "LEGIARTI000006275036": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "29", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006275036", "URL": "article/LEGI/ARTI/00/00/06/27/50/LEGIARTI000006275036.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDFXXXXXX029AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1518, 1516", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 Finances rectificative pour 1986 JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000322103", "#text": "Loi 89-935 1989-12-29 art. 76 Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006312097", "@num": "1480", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1480 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311760", "@num": "1518", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1518 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312106", "@num": "1518 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1518 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006275036", "@fin": "2007-09-01", "@num": "29", "@etat": "PERIME", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002279338", "@fin": "2999-01-01", "@num": "29", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. et II. Paragraphes modificateurs.
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III. - Pour le calcul des impositions au titre de 1988, l'actualisation des valeurs locatives foncières sera effectuée dans les conditions prévues par l'article 1518 du code général des impôts.
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IV. - Une révision générale des valeurs locatives foncières sera effectuée conformément à l'article 1516 du code général des impôts. Les résultats de cette révision seront utilisables pour le calcul des impositions au titre de 1990.
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" } }, "LEGIARTI000006275037": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "30", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006275037", "URL": "article/LEGI/ARTI/00/00/06/27/50/LEGIARTI000006275037.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDFXXXXXX030AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 Finances rectificative pour 1986 JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "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": "LEGIARTI000006275037", "@fin": "2007-09-01", "@num": "30", "@etat": "PERIME", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001686351", "@fin": "2999-01-01", "@num": "30", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
(Dispositions déclarées non conformes à la Constitution par décision du Conseil constitutionnel n° 86-209 DC en date du 3 juillet 1986).
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" } }, "LEGIARTI000006275039": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "31", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006275039", "URL": "article/LEGI/ARTI/00/00/06/27/50/LEGIARTI000006275039.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDFXXXXXX031AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 Finances rectificative pour 1986 JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006311693", "@num": "1469", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1469 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006275039", "@fin": "2007-09-01", "@num": "31", "@etat": "PERIME", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001292812", "@fin": "2999-01-01", "@num": "31", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La valeur locative des matériels agricoles utilisés exclusivement à des travaux saisonniers effectués pour le compte d'exploitants agricoles est, pour l'assiette de la taxe professionnelle, diminuée d'un tiers. La liste des travaux et des matériels agricoles concernés est fixée par arrêté du ministre chargé du budget.
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Cette disposition s'applique à compter du 1er janvier 1987. Pour l'imposition établie au titre de 1987, les contribuables doivent souscrire une déclaration rectificative auprès du service des impôts compétent avant le 30 octobre 1986.
" } }, "LEGIARTI000006275040": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "32", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-08-06", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006275040", "URL": "article/LEGI/ARTI/00/00/06/27/50/LEGIARTI000006275040.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDFXXXXXX032AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 Finances rectificative pour 1986 JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 art. 33 finances rectificative pour 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006275040", "@fin": "1995-08-06", "@num": "32", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006275041", "@fin": "2000-12-31", "@num": "32", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006275042", "@fin": "2002-12-31", "@num": "32", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006275043", "@fin": "2999-01-01", "@num": "32", "@etat": "VIGUEUR", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002471689", "@fin": "2999-01-01", "@num": "32", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Il est créé, à compter du 1er octobre 1986, pour une durée de dix ans, un établissement public national à caractère administratif appelé Caisse d'amortissement de la dette publique.
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II. - La Caisse d'amortissement de la dette publique concourt à l'amortissement de la dette publique. La caisse peut acquérir des titres en vue de leur annulation ou prendre en charge l'amortissement de titres à leur échéance.
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III. - Les recettes de la caisse sont constituées par les versements du compte d'affectation spéciale prévu à l'article 33 de la présente loi. Il est interdit à la caisse d'emprunter.
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IV. - La caisse est administrée par un conseil d'administration, composé du gouverneur de la Banque de France, président, d'un membre du Conseil d'Etat, d'un membre de la Cour des comptes et de deux représentants du ministre chargé de l'économie et des finances.
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V. - Il est rendu compte, chaque année, au Parlement, dans un rapport spécial annexé au projet de loi de finances, des opérations réalisées par la caisse.
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VI. - Un décret en Conseil d'Etat fixe les modalités d'application du présent article.
" } }, "LEGIARTI000006275041": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "32", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-12-31", "DATE_DEBUT": "1995-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006275041", "URL": "article/LEGI/ARTI/00/00/06/27/50/LEGIARTI000006275041.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDFXXXXXX032AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 art. 33 finances rectificative pour 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006319310", "@num": "20", "#text": "Loi - art. 20 () JORF 6 août 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006275040", "@fin": "1995-08-06", "@num": "32", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006275041", "@fin": "2000-12-31", "@num": "32", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006275042", "@fin": "2002-12-31", "@num": "32", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006275043", "@fin": "2999-01-01", "@num": "32", "@etat": "VIGUEUR", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002471689", "@fin": "2999-01-01", "@num": "32", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Il est créé, à compter du 1er octobre 1986, pour une durée de vingt ans, un établissement public national à caractère administratif appelé Caisse d'amortissement de la dette publique.
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II. - La Caisse d'amortissement de la dette publique concourt à l'amortissement de la dette publique. La caisse peut acquérir des titres en vue de leur annulation ou prendre en charge l'amortissement de titres à leur échéance.
\n
III. - Les recettes de la caisse sont constituées par les versements du compte d'affectation spéciale institué par l'article 16 de la loi de finances rectificative pour 1995 (n° 95-885 du 4 août 1995). Il est interdit à la caisse d'emprunter.
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IV. - La caisse est administrée par un conseil d'administration, composé de deux représentants du ministère de l'économie et des finances, dont le président, d'un membre du Conseil d'Etat, d'un membre de la Cour des comptes et d'un membre de l'inspection générale des finances.
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V. - Il est rendu compte, chaque année, au Parlement, dans un rapport spécial annexé au projet de loi de finances, des opérations réalisées par la caisse.
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VI. - Un décret en Conseil d'Etat fixe les modalités d'application du présent article.
" } }, "LEGIARTI000006275044": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "33", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006275044", "URL": "article/LEGI/ARTI/00/00/06/27/50/LEGIARTI000006275044.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDFXXXXXX033AAXXXXXXAA" } }, "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": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 Finances rectificative pour 1986 JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "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": "LEGIARTI000006275044", "@fin": "2007-09-01", "@num": "33", "@etat": "PERIME", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001292813", "@fin": "2999-01-01", "@num": "33", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A compter du 1er octobre 1986, il est créé, dans les écritures du Trésor, un compte d'affectation spéciale intitulé Compte d'affectation des produits de la privatisation .
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Il retrace :
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- en recettes, le produit de la cession de titres, de parts et de droits de sociétés dont le transfert de propriété au secteur privé a été autorisé par la loi ;
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- en dépenses, les versements à la caisse d'amortissement de la dette publique, des versements à la Caisse nationale de l'industrie et à la Caisse nationale des banques créées par les articles 11 et 26 de la loi de nationalisation n° 82-155 du 11 février 1982 ainsi que des apports en capital à des entreprises publiques.
" } }, "LEGIARTI000006275047": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "36", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006275047", "URL": "article/LEGI/ARTI/00/00/06/27/50/LEGIARTI000006275047.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDFXXXXXX036AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000693424", "#text": "Loi 70-1199 1970-12-21 art. 80 finances pour 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 Finances rectificative pour 1986 JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006312465", "@num": "1635 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006275047", "@fin": "2999-01-01", "@num": "36", "@etat": "VIGUEUR", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001686352", "@fin": "2999-01-01", "@num": "36", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour une période de cinq ans, à compter du 1er janvier 1987, les contributions additionnelles établies par l'article 80 de la loi de finances pour 1971, n° 70-1199 du 21 décembre 1970, sont portées à 13 p. 100 en ce qui concerne les primes ou cotisations afférentes aux conventions d'assurance incendie couvrant à titre exclusif ou principal les dommages aux cultures, aux récoltes, aux bâtiments et au cheptel mort ou vif affectés aux exploitations agricoles et à 7 p. 100 en ce qui concerne les autres conventions d'assurance couvrant les mêmes biens.
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" } }, "LEGIARTI000006275048": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "37", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006275048", "URL": "article/LEGI/ARTI/00/00/06/27/50/LEGIARTI000006275048.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDFXXXXXX037AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000320197", "#text": "Loi 83-8 1983-01-07 art. 5, art. 94", "@sens": "source", "@cidtexte": "JORFTEXT000000320197", "@numtexte": "83-8", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-07" }, { "@id": "LEGIARTI000006339040", "@num": "35", "#text": "Loi n°83-663 du 22 juillet 1983 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320195", "@numtexte": "83-663", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-22" }, { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 Finances rectificative pour 1986 JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006275048", "@fin": "2999-01-01", "@num": "37", "@etat": "VIGUEUR", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002277017", "@fin": "2999-01-01", "@num": "37", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Alinéa modificateur
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Les charges nouvelles résultant, pour les départements, des dispositions du premier alinéa ci-dessus sont compensées par l'Etat conformément aux articles 5 et 94 de la loi n° 83-8 du 7 janvier 1983 relative à la répartition de compétences entre les communes, les départements, les régions et l'Etat. A cet effet, la commission d'évaluation des charges constate le montant des dépenses effectives à la charge de l'Etat pendant l'année de référence, quel que soit l'exercice comptable auquel les crédits correspondants s'imputent.
" } }, "LEGIARTI000006275159": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "76", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006275159", "URL": "article/LEGI/ARTI/00/00/06/27/51/LEGIARTI000006275159.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDXXXXXXX076AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1518 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 art. 29 finances rectificative pour 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000317543", "#text": "Loi 87-1060 1987-12-30 Finances pour 1988 JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006312098", "@num": "1480", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1480 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312107", "@num": "1518 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1518 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000317543", "@nor": "ECOX8700122L", "@num": "87-1060", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°87-1060 du 30 décembre 1987 de finances pour 1988", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000317543", "@c_titre_court": "Loi n°87-1060 du 30 décembre 1987" }, { "@fin": "2999-01-01", "#text": "Loi n° 87-1060 du 30 décembre 1987 de finances pour 1988 (1)", "@debut": "1987-12-31", "@id_txt": "LEGITEXT000006068983", "@c_titre_court": "Loi n° 87-1060 du 30 décembre 1987" } ], "@date_publi": "1987-12-31", "@date_signature": "1987-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006275159", "@fin": "2007-09-01", "@num": "76", "@etat": "PERIME", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001491832", "@fin": "2999-01-01", "@num": "76", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - L'actualisation des valeurs locatives foncières prévue pour 1988 par le paragraphe III de l'article 29 de la loi de finances rectificative pour 1986 (n° 86-824 du 11 juillet 1986) est remplacée par une revalorisation forfaitaire effectuée dans les conditions fixées par l'article 1518 bis du code général des impôts.
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II. et III. Paragraphes modificateurs
" } }, "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
" } }, "LEGIARTI000006290744": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "18", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1988-12-31", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006290744", "URL": "article/LEGI/ARTI/00/00/06/29/07/LEGIARTI000006290744.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAEAUXXXXXX018AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000001118223", "@num": "16", "#text": "Loi n°79-12 du 3 janvier 1979 - art. 16, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "LEGIARTI000006290611", "@num": "7", "#text": "Loi n°79-12 du 3 janvier 1979 - art. 7 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 art. 20 III finances rectificative 1986 JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275532", "@num": "44", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 44 () JORF 31 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000339250", "@num": "79-12", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°79-12 du 3 janvier 1979 RELATIVE AUX SOCIETES D'INVESTISSEMENT A CAPITAL VARIABLE (SICAV)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000339250", "@c_titre_court": "Loi n°79-12 du 3 janvier 1979" }, { "@fin": "2999-01-01", "#text": "Loi n° 79-12 du 3 janvier 1979 relative aux sociétés d'investissement à capital variable", "@debut": "1979-01-04", "@id_txt": "LEGITEXT000006068659", "@c_titre_court": "Loi n° 79-12 du 3 janvier 1979" } ], "@date_publi": "1979-01-04", "@date_signature": "1979-01-03" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006290743", "@fin": "1986-07-12", "@num": "18", "@etat": "MODIFIE", "@debut": "1979-04-25", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006290744", "@fin": "1988-12-31", "@num": "18", "@etat": "ABROGE", "@debut": "1986-07-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Ceux des actionnaires d'une société dont l'assemblée générale extraordinaire a décidé l'une des opérations prévues à l'article 16 et qui, compte tenu de la parité d'échange, n'auraient pas droit à un nombre entier d'actions, pourront soit obtenir le remboursement du rompu, soit verser en espèces le complément nécessaire à l'attribution d'une action entière. Ces remboursements ou versements seront effectués dans les conditions fixées à l'article 7 ; toutefois, ils ne seront ni diminués ni majorés, suivant le cas, de frais et commissions visés au premier alinéa de cet article.
\n
Le ministre de l'économie, des finances et de la privatisation peut fixer, après avis de la commission des opérations de bourse, un montant minimum de frais devant être prélevés lors de l'acquisition ou du rachat des parts de tous les fonds communs de placement ou de certaines catégories d'entre eux ; ces frais sont acquis aux fonds communs de placement.
" } }, "LEGIARTI000006307533": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1986-06-18", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006307533", "URL": "article/LEGI/ARTI/00/00/06/30/75/LEGIARTI000006307533.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0038AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 151 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 248 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 33 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 40", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 40 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 40 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 40 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 41", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 41 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 42", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 42 octies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 42 septies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 43 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 art. 21 II Finances rectificative pour 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275028", "@num": "21", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 21 (V) JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000029994946", "@num": "80", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 80", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000043725622", "@num": "1", "#text": "Décret n°2021-849 du 29 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043715791", "@nortexte": "SSAS2115163D", "@numtexte": "2021-849", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-29" }, { "@id": "LEGIARTI000048683707", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022357562", "@num": "L131-6-3", "#text": "Code de la sécurité sociale. - art. L131-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025246783", "@num": "L232-3", "#text": "Code forestier (nouveau) - art. L232-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025246819", "@num": "L233-9", "#text": "Code forestier (nouveau) - art. L233-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293468", "@num": "41", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293487", "@num": "52", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467867", "@num": "145", "#text": "Code général des impôts, CGI. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@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": "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": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987763", "@num": "210 B", "#text": "Code général des impôts, CGI. - art. 210 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467953", "@num": "210-0 A", "#text": "Code général des impôts, CGI. - art. 210-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517942", "@num": "239 quinquies", "#text": "Code général des impôts, CGI. - art. 239 quinquies (V)", "@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": "LEGIARTI000027654345", "@num": "38 bis A", "#text": "Code général des impôts, CGI. - art. 38 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034388048", "@num": "38 bis B bis", "#text": "Code général des impôts, CGI. - art. 38 bis B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654336", "@num": "38 bis C", "#text": "Code général des impôts, CGI. - art. 38 bis C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302269", "@num": "38 quater", "#text": "Code général des impôts, CGI. - art. 38 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189620", "@num": "38 quinquies A", "#text": "Code général des impôts, CGI. - art. 38 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989060", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307719", "@num": "40", "#text": "Code général des impôts, CGI. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036362845", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622475", "@num": "69", "#text": "Code général des impôts, CGI. - art. 69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765876", "@num": "73 E", "#text": "Code général des impôts, CGI. - art. 73 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641561", "@num": "93 quater", "#text": "Code général des impôts, CGI. - art. 93 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296500", "@num": "2 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297567", "@num": "2 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043665", "@num": "38 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348025", "@num": "46 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298389", "@num": "46 terdecies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 terdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": 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] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048103914", "@fin": "1951-12-19", "@num": "38", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049365491", "@fin": "1952-04-15", "@num": "38", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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1. Sous réserve des dispositions des articles 33 ter, 40 à 43 bis et 151 sexies, le bénéfice imposable est le bénéfice net, déterminé d'après les résultats d'ensemble des opérations de toute nature effectuées par les entreprises, y compris notamment les cessions d'éléments quelconques de l'actif, soit en cours, soit en fin d'exploitation (1).

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2. Le bénéfice net est constitué par la différence entre les valeurs de l'actif net à la clôture et à l'ouverture de la période dont les résultats doivent servir de base à l'impôt diminuée des suppléments d'apport et augmentée des prélèvements effectués au cours de cette période par l'exploitant ou par les associés. L'actif net s'entend de l'excédent des valeurs d'actif sur le total formé au passif par les créances des tiers, les amortissements et les provisions justifiés.

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2 bis. Pour l'application des 1 et 2, les produits correspondant à des créances sur la clientèle ou à des versements reçus à l'avance en paiement du prix sont rattachés à l'exercice au cours duquel intervient la livraison des biens pour les ventes ou opérations assimilées et l'achèvement des prestations pour les fournitures de services.

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Toutefois, ces produits doivent être pris en compte :

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- pour les prestations continues rémunérées notamment par des intérêts ou des loyers et pour les prestations discontinues mais à échéances successives échelonnées sur plusieurs exercices, au fur et à mesure de l'exécution ;

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- pour les travaux d'entreprise donnant lieu à réception complète ou partielle, à la date de cette réception, même si elle est seulement provisoire ou faite avec réserves, ou à celle de la mise à la disposition du maître de l'ouvrage si elle est antérieure.

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La livraison au sens du premier alinéa s'entend de la remise matérielle du bien lorsque le contrat de vente comporte une clause de réserve de propriété.

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Ces dispositions s'appliquent à la détermination des résultats imposables des exercices clos à compter du 31 décembre 1978. Les produits qui, en application de la législation précédemment en vigueur, ont déjà servi à la détermination des résultats d'exercices antérieurs sont déduits pour la détermination des résultats des exercices auxquels les sommes correspondantes doivent désormais être rattachées.

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3. Pour l'application des 1 et 2, les stocks sont évalués au prix de revient ou au cours du jour de la clôture de l'exercice, si ce cours est inférieur au prix de revient.

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Les travaux en cours sont évalués au prix de revient.

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4. Pour l'application des 1 et 2, les écarts de conversion des devises ainsi que des créances et dettes libellées en monnaies étrangères par rapport aux montants initialement comptabilisés sont déterminés à la clôture de chaque exercice en fonction du dernier cours de change et pris en compte pour la détermination du résultat imposable de l'exercice (2).

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5. Le profit ou la perte résultant de cessions de titres par un fonds commun de placement est compris dans le résultat de l'exercice au cours duquel les parts du fonds sont cédées par l'entreprise. Le profit ou la perte est déterminé par différence entre le prix de cession et la valeur des parts au bilan de l'entreprise (3).

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(1) En ce qui concerne les plus-values réalisées dans le cadre des opérations de nationalisation, voir art. 248 A.

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(2) Ces dispositions s'appliquent pour la détermination des résultats des exercices clos à compter du 31 décembre 1983.

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(3) Disposition applicable pour la détermination des résultats des exercices clos à compter du 16 avril 1986. Pour les exercices en cours à cette date, voir loi n°86-824 du 11 juillet 1986, art. 21-II.

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" } }, "LEGIARTI000006307534": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-12-31", "DATE_DEBUT": "1987-06-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006307534", "URL": "article/LEGI/ARTI/00/00/06/30/75/LEGIARTI000006307534.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0038AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 151 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 248 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 33 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 40", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 40 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 40 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 40 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 41", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 41 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 42", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 42 octies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 42 septies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 43 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 art. 21 II Finances rectificative pour 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275266", "@num": "43", "#text": "Loi n°87-416 du 17 juin 1987 - art. 43 () JORF 18 juin 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "LEGIARTI000029994946", "@num": "80", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 80", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000043725622", "@num": "1", "#text": "Décret n°2021-849 du 29 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043715791", "@nortexte": "SSAS2115163D", "@numtexte": "2021-849", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-29" }, { "@id": "LEGIARTI000048683707", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. 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- art. 151 nonies (V)", "@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": "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": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987763", "@num": "210 B", "#text": "Code général des impôts, CGI. - art. 210 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467953", "@num": "210-0 A", "#text": "Code général des impôts, CGI. - art. 210-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517942", "@num": "239 quinquies", "#text": "Code général des impôts, CGI. - art. 239 quinquies (V)", "@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": "LEGIARTI000027654345", "@num": "38 bis A", "#text": "Code général des impôts, CGI. - art. 38 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034388048", "@num": "38 bis B bis", "#text": "Code général des impôts, CGI. - art. 38 bis B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654336", "@num": "38 bis C", "#text": "Code général des impôts, CGI. - art. 38 bis C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302269", "@num": "38 quater", "#text": "Code général des impôts, CGI. - art. 38 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189620", "@num": "38 quinquies A", "#text": "Code général des impôts, CGI. - art. 38 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989060", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307719", "@num": "40", "#text": "Code général des impôts, CGI. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036362845", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622475", "@num": "69", "#text": "Code général des impôts, CGI. - art. 69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765876", "@num": "73 E", "#text": "Code général des impôts, CGI. - art. 73 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641561", "@num": "93 quater", "#text": "Code général des impôts, CGI. - art. 93 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296500", "@num": "2 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297567", "@num": "2 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043665", "@num": "38 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348025", "@num": "46 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298389", "@num": "46 terdecies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 terdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298390", "@num": "46 terdecies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 terdecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179865", "@fin": "1989-07-14", "#text": "DETERMINATION DES BENEFICES OU REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048103914", "@fin": "1951-12-19", "@num": "38", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049365491", "@fin": "1952-04-15", "@num": "38", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049436443", "@fin": "1979-07-01", "@num": "38", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307530", "@fin": "1980-05-13", "@num": "38", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307531", "@fin": "1983-12-28", "@num": "38", "@etat": "MODIFIE", "@debut": "1980-05-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307532", "@fin": "1986-07-12", "@num": "38", "@etat": "MODIFIE", "@debut": "1983-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307533", "@fin": "1986-06-18", "@num": "38", "@etat": "MODIFIE_MORT_NE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307534", "@fin": "1987-12-31", "@num": "38", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307535", "@fin": "1989-12-30", "@num": "38", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307536", "@fin": "1990-06-15", "@num": "38", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307537", "@fin": "1990-12-30", "@num": "38", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307538", "@fin": "1991-06-24", "@num": "38", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307539", "@fin": "1991-12-31", "@num": "38", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307540", "@fin": "1993-08-18", "@num": "38", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307541", "@fin": "1994-09-02", "@num": "38", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307542", "@fin": "1995-10-27", "@num": "38", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307543", "@fin": "1997-04-11", "@num": "38", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307544", "@fin": "1998-04-22", "@num": "38", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307545", "@fin": "1999-03-31", "@num": "38", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307546", "@fin": "2000-03-31", "@num": "38", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307547", "@fin": "2000-12-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307548", "@fin": "2001-03-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307549", "@fin": "2002-03-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307550", "@fin": "2004-12-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307551", "@fin": "2005-12-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307552", "@fin": "2006-03-24", "@num": "38", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307553", "@fin": "2007-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307554", "@fin": "2008-04-03", "@num": "38", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620391", "@fin": "2009-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008501", "@fin": "2010-05-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200622", "@fin": "2011-08-03", "@num": "38", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445314", "@fin": "2013-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949192", "@fin": "2013-07-28", "@num": "38", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027794926", "@fin": "2014-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027654354", "@fin": "2014-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434549", "@fin": "2014-06-28", "@num": "38", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029144777", "@fin": "2015-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2014-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023965", "@fin": "2017-04-08", "@num": "38", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034388059", "@fin": "2017-12-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036362878", "@fin": "2019-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2017-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990566", "@fin": "2019-12-30", "@num": "38", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464437", "@fin": "2020-12-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907895", "@fin": "2022-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044988321", "@fin": "2999-01-01", "@num": "38", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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Toutefois, ces produits doivent être pris en compte :

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La livraison au sens du premier alinéa s'entend de la remise matérielle du bien lorsque le contrat de vente comporte une clause de réserve de propriété.

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3. Pour l'application des 1 et 2, les stocks sont évalués au prix de revient ou au cours du jour de la clôture de l'exercice, si ce cours est inférieur au prix de revient.

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Les travaux en cours sont évalués au prix de revient.

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6. 1° Par exception aux 1 et 2, le profit ou la perte résultant de l'exécution de contrats à terme d'instruments financiers en cours à la clôture de l'exercice est compris dans les résultats de cet exercice ; il est déterminé d'après le cours constaté au jour de la clôture sur le marché sur lequel le contrat a été conclu.

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2° Dans le cas où un contrat à terme d'instruments financiers en cours à la clôture de l'exercice a pour cause exclusive de compenser le risque d'une opération de l'exercice suivant, traitée sur un marché de nature différente, l'imposition du profit réalisé sur le contrat est reportée au dénouement de celui-ci, à condition que les opérations dont la compensation est envisagée figurent sur le document prévu au 3° ;

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3° Lorsqu'une entreprise a pris des positions symétriques, la perte sur une de ces positions n'est déductible du résultat imposable que pour la partie qui excède les gains non encore imposés sur les positions prises en sens inverse.

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Pour l'application de ces dispositions, une position s'entend de la détention directe ou indirecte, de contrats à terme d'instruments financiers, de valeurs mobilières, de devises, de titres de créances négociables, de prêts ou d'emprunts ou d'un engagement portant sur ces éléments.

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Des positions sont qualifiées de symétriques si leurs valeurs ou leurs rendements subissent des variations corrélées telles que le risque de variation de valeur ou de rendement de l'une d'elles est compensé par une autre position, sans qu'il soit nécessaire que les positions concernées soient de même nature ou prises sur la même place, ou qu'elles aient la même durée.

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Les positions symétriques prises au cours de l'exercice et celles qui sont en cours à la clôture doivent être mentionnées sur un document annexé à la déclaration de résultats de l'exercice. A défaut, la perte sur une position n'est pas déductible du résultat imposable.

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(1) En ce qui concerne les plus-values réalisées dans le cadre des opérations de nationalisation, voir art. 248 A.

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(2) Ces dispositions s'appliquent pour la détermination des résultats des exercices clos à compter du 31 décembre 1983.

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" } }, "LEGIARTI000006307535": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307535", "URL": "article/LEGI/ARTI/00/00/06/30/75/LEGIARTI000006307535.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0038AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 151 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 248 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 33 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 40", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 40 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 40 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 40 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 41", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 41 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 42", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 42 octies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 42 septies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 43 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 2 A, 2 B, 2C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 art. 21 II Finances rectificative pour 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275174", "@num": "90", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 90 () JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000029994946", "@num": "80", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 80", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000043725622", "@num": "1", "#text": "Décret n°2021-849 du 29 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043715791", "@nortexte": "SSAS2115163D", "@numtexte": "2021-849", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-29" }, { "@id": "LEGIARTI000048683707", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. 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- art. 151 nonies (V)", "@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": "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": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987763", "@num": "210 B", "#text": "Code général des impôts, CGI. - art. 210 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467953", "@num": "210-0 A", "#text": "Code général des impôts, CGI. - art. 210-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517942", "@num": "239 quinquies", "#text": "Code général des impôts, CGI. - art. 239 quinquies (V)", "@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": "LEGIARTI000027654345", "@num": "38 bis A", "#text": "Code général des impôts, CGI. - art. 38 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034388048", "@num": "38 bis B bis", "#text": "Code général des impôts, CGI. - art. 38 bis B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654336", "@num": "38 bis C", "#text": "Code général des impôts, CGI. - art. 38 bis C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302269", "@num": "38 quater", "#text": "Code général des impôts, CGI. - art. 38 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189620", "@num": "38 quinquies A", "#text": "Code général des impôts, CGI. - art. 38 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { 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Toutefois, ces produits doivent être pris en compte :

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La livraison au sens du premier alinéa s'entend de la remise matérielle du bien lorsque le contrat de vente comporte une clause de réserve de propriété.

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3. Pour l'application des 1 et 2, les stocks sont évalués au prix de revient ou au cours du jour de la clôture de l'exercice, si ce cours est inférieur au prix de revient.

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Les travaux en cours sont évalués au prix de revient.

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7. Le profit ou la perte résultant de l'échange sans soulte d'actions effectué dans le cadre d'une offre publique d'échange, réalisée conformément à la réglementation en vigueur, est compris dans le résultat de l'exercice au cours duquel les actions reçues en échange sont cédées. Les actions reçues en échange sont inscrites au bilan pour la même valeur comptable que celle des actions échangées (6).

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(1) En ce qui concerne les plus-values réalisées dans le cadre des opérations de nationalisation, voir art. 248 A. (2) Disposition applicable pour la détermination des résultats des exercices clos à compter du 16 avril 1986. Pour les exercices en cours à cette date, voir loi n°86-824 du 11 juillet 1986, art. 21-II. (3) Voir annexe III, art. 2 A. (4

Voir annexe III, art. 2 B. (5

Voir annexe III, art. 2 C. (6) Ces dispositions s'appliquent aux opérations d'échange réalisées à compter du 1er janvier 1988.

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" } }, "LEGIARTI000006307536": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1989-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006307536", "URL": "article/LEGI/ARTI/00/00/06/30/75/LEGIARTI000006307536.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0038AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 151 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 238 septies B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 248 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 33 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 40", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 40 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 40 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 40 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 41", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 41 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 42", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 42 octies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 42 septies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 43 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 2 A, 2 B, 2C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 art. 21 II Finances rectificative pour 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000322103", "#text": "Loi 89-936 1989-12-29 art. 13 Finances rectificative pour 1989 JORF 30 décembre 1989, modification directe incorporée dans l'édition du 15 juin 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000029994946", "@num": "80", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 80", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000043725622", "@num": "1", "#text": "Décret n°2021-849 du 29 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043715791", "@nortexte": "SSAS2115163D", "@numtexte": "2021-849", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-29" }, { "@id": "LEGIARTI000048683707", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. 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L233-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293468", "@num": "41", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293487", "@num": "52", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467867", "@num": "145", "#text": "Code général des impôts, CGI. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@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": "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": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987763", "@num": "210 B", "#text": "Code général des impôts, CGI. - art. 210 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467953", "@num": "210-0 A", "#text": "Code général des impôts, CGI. - art. 210-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517942", "@num": "239 quinquies", "#text": "Code général des impôts, CGI. - art. 239 quinquies (V)", "@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": "LEGIARTI000027654345", "@num": "38 bis A", "#text": "Code général des impôts, CGI. - art. 38 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034388048", "@num": "38 bis B bis", "#text": "Code général des impôts, CGI. - art. 38 bis B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654336", "@num": "38 bis C", "#text": "Code général des impôts, CGI. - art. 38 bis C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302269", "@num": "38 quater", "#text": "Code général des impôts, CGI. - art. 38 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189620", "@num": "38 quinquies A", "#text": "Code général des impôts, CGI. - art. 38 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989060", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307719", "@num": "40", "#text": "Code général des impôts, CGI. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036362845", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622475", "@num": "69", "#text": "Code général des impôts, CGI. - art. 69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765876", "@num": "73 E", "#text": "Code général des impôts, CGI. - art. 73 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641561", "@num": "93 quater", "#text": "Code général des impôts, CGI. - art. 93 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296500", "@num": "2 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297567", "@num": "2 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043665", "@num": "38 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348025", "@num": "46 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298389", "@num": "46 terdecies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 terdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": 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Toutefois, ces produits doivent être pris en compte :

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La livraison au sens du premier alinéa s'entend de la remise matérielle du bien lorsque le contrat de vente comporte une clause de réserve de propriété.

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3. Pour l'application des 1 et 2, les stocks sont évalués au prix de revient ou au cours du jour de la clôture de l'exercice, si ce cours est inférieur au prix de revient.

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Les travaux en cours sont évalués au prix de revient.

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2° Dans le cas où un contrat à terme d'instruments financiers en cours à la clôture de l'exercice a pour clause exclusive de compenser le risque d'une opération de l'exercice suivant, traitée sur un marché de nature différente, l'imposition du profit réalisé sur le contrat est reportée au dénouement de celui-ci, à condition que les opérations dont la compensation est envisagée figurent sur le document prévu au 3° (4) ;

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8. 1° La plus-value de cession séparée de valeurs mobilières et de droits de souscription qui leur sont attachés, acquis pour un prix unique, est calculée par référence à la fraction du prix d'acquisition afférente à chacun de ces éléments.

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La fraction afférente aux droits de souscription est égale à la différence entre le prix unique et le prix de la valeur mobilière à la date de la souscription ou de l'acquisition. Le prix s'entend de la valeur actuelle pour les obligations.

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2° La différence entre la valeur actuelle d'une obligation assortie de droits de souscription et sa valeur de remboursement est considérée, pour l'imposition du souscripteur, comme une prime de remboursement. Toutefois celle-ci n'est soumise aux dispositions du paragraphe I de l'article 238 septies B du code général des impôts que si son montant excède 15 p. 100 de la valeur actuelle de l'obligation.

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3° Les sommes reçues par une entreprise lors de l'émission de droits de souscription ou d'acquisition de valeurs mobilières sont comprises dans ses résultats imposables de l'exercice de péremption de ces droits lorsqu'ils n'ont pas été exercés.

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(1) En ce qui concerne les plus-values réalisées dans le cadre des opérations de nationalisation, voir art. 248 A.

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(2) Disposition applicable pour la détermination des résultats des exercices clos à compter du 16 avril 1986. Pour les exercices en cours à cette date, voir loi n°86-824 du 11 juillet 1986, art. 21-II. (3) Voir annexe III, art. 2 A.

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(4) Voir annexe III, art. 2 B.

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(5) Voir annexe III, art. 2 C.

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(6) Ces dispositions s'appliquent aux opérations d'échange réalisées à compter du 1er janvier 1988.

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" } }, "LEGIARTI000006307537": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-12-30", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006307537", "URL": "article/LEGI/ARTI/00/00/06/30/75/LEGIARTI000006307537.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0038AAXXXXXAH" } }, "LIENS": { "LIEN": [ { "#text": "CGI 151 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 238 septies B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 248", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 248 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 33 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 quindecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 40", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 40 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 40 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 40 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 40 à 43 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 41", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 41 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 42", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 42 octies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 42 septies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 43 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 2 A, 2 B, 2C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 340 4", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 art. 21 II Finances rectificative pour 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000322103", "#text": "Loi 89-936 1989-12-29 art. 12 Finances rectificative pour 1989 JORF 30 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000717059", "#text": "Décret 90-798 1990-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000029994946", "@num": "80", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 80", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000043725622", "@num": "1", "#text": "Décret n°2021-849 du 29 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043715791", "@nortexte": "SSAS2115163D", "@numtexte": "2021-849", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-29" }, { "@id": "LEGIARTI000048683707", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022357562", "@num": "L131-6-3", "#text": "Code de la sécurité sociale. - art. L131-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025246783", "@num": "L232-3", "#text": "Code forestier (nouveau) - art. L232-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025246819", "@num": "L233-9", "#text": "Code forestier (nouveau) - art. 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art. 151 nonies (V)", "@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": "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": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987763", "@num": "210 B", "#text": "Code général des impôts, CGI. - art. 210 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467953", "@num": "210-0 A", "#text": "Code général des impôts, CGI. - art. 210-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517942", "@num": "239 quinquies", "#text": "Code général des impôts, CGI. - art. 239 quinquies (V)", "@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": "LEGIARTI000027654345", "@num": "38 bis A", "#text": "Code général des impôts, CGI. - art. 38 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034388048", "@num": "38 bis B bis", "#text": "Code général des impôts, CGI. - art. 38 bis B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654336", "@num": "38 bis C", "#text": "Code général des impôts, CGI. - art. 38 bis C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302269", "@num": "38 quater", "#text": "Code général des impôts, CGI. - art. 38 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189620", "@num": "38 quinquies A", "#text": "Code général des impôts, CGI. - art. 38 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989060", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307719", "@num": "40", "#text": "Code général des impôts, CGI. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036362845", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622475", "@num": "69", "#text": "Code général des impôts, CGI. - art. 69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765876", "@num": "73 E", "#text": "Code général des impôts, CGI. - art. 73 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641561", "@num": "93 quater", "#text": "Code général des impôts, CGI. - art. 93 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296500", "@num": "2 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297567", "@num": "2 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043665", "@num": "38 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348025", "@num": "46 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298389", "@num": "46 terdecies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 terdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298390", "@num": "46 terdecies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 terdecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792931", "@num": "L131-1", "#text": "Code des assurances - art. L131-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197231", "@fin": "1997-04-11", "#text": "2 : Détermination des bénéfices imposables.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191583", "@fin": "1997-04-11", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179573", "@fin": "1997-04-11", "#text": "1ere Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1979-07-01" } ] }, "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 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"38", "@etat": "MODIFIE_MORT_NE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307534", "@fin": "1987-12-31", "@num": "38", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307535", "@fin": "1989-12-30", "@num": "38", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307536", "@fin": "1990-06-15", "@num": "38", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307537", "@fin": "1990-12-30", "@num": "38", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307538", "@fin": "1991-06-24", "@num": "38", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307539", "@fin": "1991-12-31", "@num": "38", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307540", "@fin": "1993-08-18", "@num": "38", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307541", "@fin": "1994-09-02", "@num": "38", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307542", "@fin": "1995-10-27", "@num": "38", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307543", "@fin": "1997-04-11", "@num": "38", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307544", "@fin": "1998-04-22", "@num": "38", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307545", "@fin": "1999-03-31", "@num": "38", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307546", "@fin": "2000-03-31", "@num": "38", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307547", "@fin": "2000-12-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307548", "@fin": "2001-03-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307549", "@fin": "2002-03-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307550", "@fin": "2004-12-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307551", "@fin": "2005-12-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307552", "@fin": "2006-03-24", "@num": "38", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307553", "@fin": "2007-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307554", "@fin": "2008-04-03", "@num": "38", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620391", "@fin": "2009-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008501", "@fin": "2010-05-01", "@num": "38", "@etat": 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Toutefois, ces produits doivent être pris en compte :

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La livraison au sens du premier alinéa s'entend de la remise matérielle du bien lorsque le contrat de vente comporte une clause de réserve de propriété.

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3. Pour l'application des 1 et 2, les stocks sont évalués au prix de revient ou au cours du jour de la clôture de l'exercice, si ce cours est inférieur au prix de revient.

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Les travaux en cours sont évalués au prix de revient.

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9. 1° L'application de la méthode d'évaluation prévue à l'article 340-4 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales n'a pas d'incidence sur les résultats imposables, par dérogation aux 1 et 2 du présent article ;

2° Toutefois, les dispositions du onzième alinéa du 5° du 1 de l'article 39 sont applicables à la fraction de la provision constituée à raison de l'écart d'équivalence négatif, qui correspond à la dépréciation définie au douzième alinéa du 5° du 1 de l'article 39, des titres évalués selon cette méthode. L'excédent éventuel de cette provision n'est pas déductible pour l'assiette de l'impôt.

Les provisions qui sont transférées au poste d'écart d'équivalence ainsi que celles devenues sans objet en raison de l'application de la méthode d'évaluation mentionnée au 1° sont immédiatement rapportées aux résultats imposables. Les provisions pour dépréciation des titres ainsi transférées sont comprises dans les plus-values à long terme de l'exercice visées au 1 du I de l'article 39 quindecies ;

3° En cas de cession de titres mentionnés au 2°, la plus-value ou la moins-value est déterminée en fonction de leur prix de revient ;

4° Un décret définit les modalités d'application du présent article ainsi que les obligations déclaratives des entreprises qui appliquent la méthode d'évaluation prévue au 1°.

10. La plus-value de cession d'un immeuble par une société civile immobilière non soumise à l'impôt sur les sociétés dont les parts ont été affectées par une société d'assurance à la couverture de contrats d'assurance sur la vie à capital variable prévus par l'article L. 131-1 du code des assurances est comprise dans le résultat imposable de la société d'assurance sous déduction des profits de réévaluation constatés lors des estimations annuelles de ces parts dans les comptes de la société d'assurance.

La moins-value de même nature est retenue dans les mêmes conditions, et ne peut venir en diminution des profits de réévaluation des parts de la société civile, constatés par la société d'assurance.

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(1) En ce qui concerne les plus-values réalisées dans le cadre des opérations de nationalisation, voir art. 248 A.

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(4) Voir annexe III, art. 2 B.

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(5) Voir annexe III, art. 2 C.

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(6) Ces dispositions s'appliquent aux opérations d'échange réalisées à compter du 1er janvier 1988.

\n
" } }, "LEGIARTI000006307538": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-24", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006307538", "URL": "article/LEGI/ARTI/00/00/06/30/75/LEGIARTI000006307538.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0038AAXXXXXAI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 33 ter, 40 B, 40 quinquies, 40 sexies, 41, 41 bis, 42, 42 septies, 42 octies, 43 bis, 151 sexies, 248 A, 238 septies B, 40 à 43 bis, 39, 39 quindecies, 248, 38 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 2 A, 2 B, 2C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 340 4", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 art. 21 II Finances rectificative pour 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006317982", "@num": "30", "#text": "Loi - art. 30 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318070", "@num": "23", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 23 () JORF 30 décembre 1990, modifications directes incorporées dans l'édition du 24 juin 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000029994946", "@num": "80", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 80", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000043725622", "@num": "1", "#text": "Décret n°2021-849 du 29 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043715791", "@nortexte": "SSAS2115163D", "@numtexte": "2021-849", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-29" }, { "@id": "LEGIARTI000048683707", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022357562", "@num": "L131-6-3", "#text": "Code de la sécurité sociale. - art. L131-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025246783", "@num": "L232-3", "#text": "Code forestier (nouveau) - art. L232-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025246819", "@num": "L233-9", "#text": "Code forestier (nouveau) - art. L233-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293468", "@num": "41", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293487", "@num": "52", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467867", "@num": "145", "#text": "Code général des impôts, CGI. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@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": "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": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987763", "@num": "210 B", "#text": "Code général des impôts, CGI. - art. 210 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467953", "@num": "210-0 A", "#text": "Code général des impôts, CGI. - art. 210-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517942", "@num": "239 quinquies", "#text": "Code général des impôts, CGI. - art. 239 quinquies (V)", "@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": "LEGIARTI000027654345", "@num": "38 bis A", "#text": "Code général des impôts, CGI. - art. 38 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034388048", "@num": "38 bis B bis", "#text": "Code général des impôts, CGI. - art. 38 bis B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654336", "@num": "38 bis C", "#text": "Code général des impôts, CGI. - art. 38 bis C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302269", "@num": "38 quater", "#text": "Code général des impôts, CGI. - art. 38 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189620", "@num": "38 quinquies A", "#text": "Code général des impôts, CGI. - art. 38 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989060", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307719", "@num": "40", "#text": "Code général des impôts, CGI. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036362845", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622475", "@num": "69", "#text": "Code général des impôts, CGI. - art. 69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765876", "@num": "73 E", "#text": "Code général des impôts, CGI. - art. 73 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641561", "@num": "93 quater", "#text": "Code général des impôts, CGI. - art. 93 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296500", "@num": "2 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297567", "@num": "2 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043665", "@num": "38 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348025", "@num": "46 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298389", "@num": "46 terdecies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 terdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298390", "@num": "46 terdecies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 terdecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792931", "@num": "L131-1", "#text": "Code des assurances - art. L131-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197183", "@fin": "2999-01-01", "#text": "2 : Détermination des bénéfices imposables", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000048103914", "@fin": "1951-12-19", "@num": "38", "@etat": "MODIFIE", "@debut": "1950-04-30", 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"LEGIARTI000006307545", "@fin": "1999-03-31", "@num": "38", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307546", "@fin": "2000-03-31", "@num": "38", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307547", "@fin": "2000-12-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307548", "@fin": "2001-03-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307549", "@fin": "2002-03-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307550", "@fin": "2004-12-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307551", "@fin": "2005-12-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307552", "@fin": "2006-03-24", "@num": "38", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307553", "@fin": "2007-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307554", "@fin": "2008-04-03", "@num": "38", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620391", "@fin": "2009-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008501", "@fin": "2010-05-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200622", "@fin": "2011-08-03", "@num": "38", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445314", "@fin": "2013-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949192", "@fin": "2013-07-28", "@num": "38", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027794926", "@fin": "2014-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027654354", "@fin": "2014-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434549", "@fin": "2014-06-28", "@num": "38", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029144777", "@fin": "2015-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2014-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023965", "@fin": "2017-04-08", "@num": "38", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034388059", "@fin": "2017-12-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036362878", "@fin": "2019-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2017-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990566", "@fin": "2019-12-30", "@num": "38", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464437", "@fin": "2020-12-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907895", "@fin": "2022-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044988321", "@fin": "2999-01-01", "@num": "38", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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Toutefois, ces produits doivent être pris en compte :

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Pour les prestations continues rémunérées notamment par des intérêts ou des loyers et pour les prestations discontinues mais à échéances successives échelonnées sur plusieurs exercices, au fur et à mesure de l'exécution ;

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Pour les travaux d'entreprise donnant lieu à réception complète ou partielle, à la date de cette réception, même si elle est seulement provisoire ou faite avec réserves, ou à celle de la mise à la disposition du maître de l'ouvrage si elle est antérieure.

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La livraison au sens du premier alinéa s'entend de la remise matérielle du bien lorsque le contrat de vente comporte une clause de réserve de propriété.

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3. Pour l'application des 1 et 2, les stocks sont évalués au prix de revient ou au cours du jour de la clôture de l'exercice, si ce cours est inférieur au prix de revient.

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Les travaux en cours sont évalués au prix de revient.

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5 bis. Le profit ou la perte résultant de l'échange de titres consécutif à la fusion ou à la scission de sociétés d'investissement à capital variable et de fonds communs de placement est compris dans le résultat imposable de l'exercice au cours duquel les titres reçus en échange sont cédés. Lors de l'échange, ces derniers titres sont inscrits au bilan pour la valeur comptable des titres échangés.

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2° bis Le profit sur un contrat à terme portant sur des devises et ayant pour seul objet la couverture du risque de change d'une opération future est imposé au titre du ou des mêmes exercices que l'opération couverte à la condition que cette dernière soit identifiée dès l'origine par un acte ou un engagement précis et mesurable pris à l'égard d'un tiers. Les profits concernés et l'opération couverte doivent être mentionnés sur un document annexé à la déclaration des résultats de chaque exercice et établi conformément au modèle fixé par l'administration.

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3° En cas de cession de titres mentionnés au 2°, la plus-value ou la moins-value est déterminée en fonction de leur prix de revient ;

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4° Un décret définit les modalités d'application du présent article ainsi que les obligations déclaratives des entreprises qui appliquent la méthode d'évaluation prévue au 1° (7).

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(1) En ce qui concerne les plus-values réalisées dans le cadre des opérations de nationalisation, voir art. 248 A.

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(3) Voir annexe III, art. 2 A.

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(4) Voir annexe III, art. 2 B.

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(5) Voir annexe III, art. 2 C.

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(6) Ces dispositions s'appliquent aux opérations d'échange réalisées à compter du 1er janvier 1988.

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(7) Voir annexe III, art. 38 B.

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" } }, "LEGIARTI000006307539": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006307539", "URL": "article/LEGI/ARTI/00/00/06/30/75/LEGIARTI000006307539.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0038AAXXXXXAJ" } }, "LIENS": { "LIEN": [ { "#text": "CGI 33 ter, 40 B, 40 quinquies, 40 sexies, 41, 41 bis, 42, 42 septies, 42 octies, 43 bis, 151 sexies, 248 A, 238 septies B, 40 à 43 bis, 39, 39 quindecies, 248, 38 bis A, 38 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 2 A, 2 B, 2C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 340 4", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 art. 21 II Finances rectificative pour 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006318110", "@num": "29", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 29 (V) JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000720158", "#text": "Décret 91-883 1991-09-09", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "LEGIARTI000029994946", "@num": "80", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 80", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000043725622", "@num": "1", "#text": "Décret n°2021-849 du 29 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043715791", "@nortexte": "SSAS2115163D", "@numtexte": "2021-849", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-29" }, { "@id": "LEGIARTI000048683707", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022357562", "@num": "L131-6-3", "#text": "Code de la sécurité sociale. - art. L131-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025246783", "@num": "L232-3", "#text": "Code forestier (nouveau) - art. L232-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025246819", "@num": "L233-9", "#text": "Code forestier (nouveau) - art. L233-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293468", "@num": "41", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293487", "@num": "52", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467867", "@num": "145", "#text": "Code général des impôts, CGI. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@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": "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": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987763", "@num": "210 B", "#text": "Code général des impôts, CGI. - art. 210 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467953", "@num": "210-0 A", "#text": "Code général des impôts, CGI. - art. 210-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517942", "@num": "239 quinquies", "#text": "Code général des impôts, CGI. - art. 239 quinquies (V)", "@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": "LEGIARTI000027654345", "@num": "38 bis A", "#text": "Code général des impôts, CGI. - art. 38 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034388048", "@num": "38 bis B bis", "#text": "Code général des impôts, CGI. - art. 38 bis B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654336", "@num": "38 bis C", "#text": "Code général des impôts, CGI. - art. 38 bis C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302269", "@num": "38 quater", "#text": "Code général des impôts, CGI. - art. 38 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189620", "@num": "38 quinquies A", "#text": "Code général des impôts, CGI. - art. 38 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989060", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307719", "@num": "40", "#text": "Code général des impôts, CGI. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036362845", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622475", "@num": "69", "#text": "Code général des impôts, CGI. - art. 69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765876", "@num": "73 E", "#text": "Code général des impôts, CGI. - art. 73 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641561", "@num": "93 quater", "#text": "Code général des impôts, CGI. - art. 93 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296500", "@num": "2 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297567", "@num": "2 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043665", "@num": "38 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348025", "@num": "46 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298389", "@num": "46 terdecies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 terdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298390", "@num": "46 terdecies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 terdecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792931", "@num": "L131-1", "#text": "Code des assurances - art. L131-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1993-03-24 4A-7-93", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197183", "@fin": "2999-01-01", "#text": "2 : Détermination des bénéfices imposables", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "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" } ] }, 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Toutefois, ces produits doivent être pris en compte :

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La livraison au sens du premier alinéa s'entend de la remise matérielle du bien lorsque le contrat de vente comporte une clause de réserve de propriété.

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3. Pour l'application des 1 et 2, les stocks sont évalués au prix de revient ou au cours du jour de la clôture de l'exercice, si ce cours est inférieur au prix de revient.

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Les travaux en cours sont évalués au prix de revient.

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Lorsque des établissements de crédit ou des maisons de titres mentionnés à l'article 38 bis A évaluent les titres libellés en monnaie étrangère à la clôture de chaque exercice en fonction du dernier cours de change connu, les écarts de conversion constatés sont pris en compte pour la détermination du résultat imposable de l'exercice. A la clôture de chaque exercice, le prix de revient des titres est augmenté ou diminué, selon les cas, des écarts de conversion mentionnés à ce même alinéa. Ces dispositions sont applicables aux écarts de change relatifs à la période postérieure à l'ouverture du premier exercice clos à compter du 31 décembre 1990.

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3° En cas de cession de titres mentionnés au 2°, la plus-value ou la moins-value est déterminée en fonction de leur prix de revient ;

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4° Un décret définit les modalités d'application du présent article ainsi que les obligations déclaratives des entreprises qui appliquent la méthode d'évaluation prévue au 1° (7).

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(1) En ce qui concerne les plus-values réalisées dans le cadre des opérations de nationalisation, voir art. 248 A.

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(3) Voir annexe III, art. 2 A.

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(4) Voir annexe III, art. 2 B.

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(5) Voir annexe III, art. 2 C.

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(6) Ces dispositions s'appliquent aux opérations d'échange réalisées à compter du 1er janvier 1988.

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(7) Voir annexe III, art. 38 B.

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" } }, "LEGIARTI000006307540": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307540", "URL": "article/LEGI/ARTI/00/00/06/30/75/LEGIARTI000006307540.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0038AAXXXXXAK" } }, "LIENS": { "LIEN": [ { "#text": "CGI 33 ter, 40 à 43 bis, 151 sexies, 38 bis A, 39 duodecies, 210 B, 238 septies B, 39, 39 quindecies, 248 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 340 4", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 art. 21 II Finances rectificative pour 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006318307", "@num": "25", "#text": "Loi - art. 25 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000355987", "#text": "Loi 91-1323 1991-12-30 art. 25 I A B C, IX Finances rectificative pour 1991 JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000029994946", "@num": "80", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 80", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000043725622", "@num": "1", "#text": "Décret n°2021-849 du 29 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043715791", "@nortexte": "SSAS2115163D", "@numtexte": "2021-849", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-29" }, { "@id": "LEGIARTI000048683707", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022357562", "@num": "L131-6-3", "#text": "Code de la sécurité sociale. - art. L131-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025246783", "@num": "L232-3", "#text": "Code forestier (nouveau) - art. L232-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025246819", "@num": "L233-9", "#text": "Code forestier (nouveau) - art. 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art. 151 nonies (V)", "@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": "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": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987763", "@num": "210 B", "#text": "Code général des impôts, CGI. - art. 210 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467953", "@num": "210-0 A", "#text": "Code général des impôts, CGI. - art. 210-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517942", "@num": "239 quinquies", "#text": "Code général des impôts, CGI. - art. 239 quinquies (V)", "@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": "LEGIARTI000027654345", "@num": "38 bis A", "#text": "Code général des impôts, CGI. - art. 38 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034388048", "@num": "38 bis B bis", "#text": "Code général des impôts, CGI. - art. 38 bis B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654336", "@num": "38 bis C", "#text": "Code général des impôts, CGI. - art. 38 bis C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302269", "@num": "38 quater", "#text": "Code général des impôts, CGI. - art. 38 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189620", "@num": "38 quinquies A", "#text": "Code général des impôts, CGI. - art. 38 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989060", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307719", "@num": "40", "#text": "Code général des impôts, CGI. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036362845", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622475", "@num": "69", "#text": "Code général des impôts, CGI. - art. 69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765876", "@num": "73 E", "#text": "Code général des impôts, CGI. - art. 73 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641561", "@num": "93 quater", "#text": "Code général des impôts, CGI. - art. 93 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296500", "@num": "2 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297567", "@num": "2 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043665", "@num": "38 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348025", "@num": "46 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298389", "@num": "46 terdecies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 terdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298390", "@num": "46 terdecies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 terdecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792931", "@num": "L131-1", "#text": "Code des assurances - art. L131-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197183", "@fin": "2999-01-01", "#text": "2 : Détermination des bénéfices imposables", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "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 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049365491", "@fin": "1952-04-15", "@num": "38", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049436443", "@fin": "1979-07-01", "@num": "38", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307530", "@fin": "1980-05-13", "@num": "38", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307531", "@fin": "1983-12-28", "@num": "38", "@etat": "MODIFIE", "@debut": "1980-05-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307532", "@fin": "1986-07-12", "@num": "38", "@etat": "MODIFIE", "@debut": "1983-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307533", "@fin": "1986-06-18", "@num": "38", "@etat": 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"1991-12-31", "@num": "38", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307540", "@fin": "1993-08-18", "@num": "38", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307541", "@fin": "1994-09-02", "@num": "38", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307542", "@fin": "1995-10-27", "@num": "38", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307543", "@fin": "1997-04-11", "@num": "38", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307544", "@fin": "1998-04-22", "@num": "38", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307551", "@fin": "2005-12-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307552", "@fin": "2006-03-24", "@num": "38", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307553", "@fin": "2007-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307554", "@fin": "2008-04-03", "@num": "38", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620391", "@fin": "2009-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008501", "@fin": "2010-05-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2009-01-01", 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Toutefois, ces produits doivent être pris en compte :

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La livraison au sens du premier alinéa s'entend de la remise matérielle du bien lorsque le contrat de vente comporte une clause de réserve de propriété.

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3. Pour l'application des 1 et 2, les stocks sont évalués au prix de revient ou au cours du jour de la clôture de l'exercice, si ce cours est inférieur au prix de revient.

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Les travaux en cours sont évalués au prix de revient.

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5 bis. Le profit ou la perte résultant de l'échange de titres consécutif à la fusion ou à la scission de sociétés d'investissement à capital variable et de fonds communs de placement est compris dans le résultat imposable de l'exercice au cours duquel les titres reçus en échange sont cédés. Dans ce cas, le profit ou la perte résultant de la cession ultérieure de ces titres est déterminé par rapport à la valeur que les titres remis à l'échange avaient du point de vue fiscal.

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Toutefois, en cas d'échange avec soulte, le profit réalisé est, à concurrence du montant de la soulte reçue, compris dans le bénéfice de l'exercice au cours duquel intervient l'échange.

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Les dispositions des deux alinéas qui précèdent ne sont pas applicables si la soulte excède 10 p. 100 de la valeur nominale des parts ou actions reçues, ou si elle excède le profit réalisé (3).

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7. Le profit ou la perte résultant de l'échange d'actions effectué dans le cadre d'une offre publique d'échange, réalisée conformément à la réglementation en vigueur, est compris dans le résultat de l'exercice au cours duquel les actions reçues en échange sont cédées. Dans ce cas, le profit ou la perte résultant de la cession ultérieure de ces titres est déterminé par rapport à la valeur que les actions remises à l'échange avaient du point de vue fiscal. Toutefois, en cas d'échange avec soulte, la plus-value réalisée est, à concurrence du montant de la soulte reçue, comprise dans le bénéfice de l'exercice au cours duquel intervient l'échange. Le montant imposable peut bénéficier du régime des plus-values à long terme prévu à l'article 39 duodecies, dans la limite de la plus-value réalisée sur les titres détenus depuis deux ans au moins.

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Ces dispositions ne sont pas applicables si la soulte dépasse 10 p. 100 de la valeur nominale des parts ou des actions attribuées ou si la soulte reçue excède la plus-value réalisée.

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Pour les opérations réalisées au cours d'exercices clos à compter du 31 décembre 1991, les dispositions du présent paragraphe ne sont pas applicables si l'un des coéchangistes remet à l'échange des actions émises lors d'une augmentation de capital réalisée par une société qui détient directement ou indirectement une participation dans l'autre société avec laquelle l'échange est réalisé ou par une société détenue directement ou indirectement par cette dernière (7).

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7 bis. Le profit ou la perte réalisé lors de l'échange de droits sociaux résultant d'une fusion de sociétés, ou d'une scission de société bénéficiant du régime prévu à l'article 210 B, peut être compris dans le résultat de l'exercice au cours duquel les droits sociaux reçus en échange sont cédés. Dans ce cas, le profit ou la perte résultant de la cession ultérieure de ces droits sociaux est déterminé par rapport à la valeur que les droits sociaux remis à l'échange avaient du point de vue fiscal.

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Toutefois, en cas d'échange avec soulte, la plus-value réalisée est, à concurrence du montant de la soulte reçue, comprise dans le bénéfice de l'exercice au cours duquel intervient l'échange. Le montant imposable peut bénéficier du régime des plus-values à long terme prévu à l'article 39 duodecies, dans la limite de la plus-value réalisée sur les titres détenus depuis deux ans au moins.

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Ces dispositions ne sont pas applicables si la soulte dépasse 10 p. 100 de la valeur nominale des parts ou des actions attribuées ou si la soulte excède la plus-value réalisée (7).

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3° En cas de cession de titres mentionnés au 2°, la plus-value ou la moins-value est déterminée en fonction de leur prix de revient ;

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4° Un décret définit les modalités d'application du présent article ainsi que les obligations déclaratives des entreprises qui appliquent la méthode d'évaluation prévue au 1° (8).

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(1) En ce qui concerne les plus-values réalisées dans le cadre des opérations de nationalisation, voir art. 248 A.

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\n

(3) Dispositions applicables à compter du 1er janvier 1991.

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\n

(4) Voir annexe III, art. 2 A.

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\n

(5) Voir annexe III, art. 2 B.

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\n

(6) Voir annexe III, art. 2 C.

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\n

(7) Ces dispositions s'appliquent aux opérations qui affectent les résultats des exercices ouverts à compter du 1er janvier 1992. (8) Voir annexe III, art. 38 B.

\n
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art. 151 nonies (V)", "@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": "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": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987763", "@num": "210 B", "#text": "Code général des impôts, CGI. - art. 210 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467953", "@num": "210-0 A", "#text": "Code général des impôts, CGI. - art. 210-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517942", "@num": "239 quinquies", "#text": "Code général des impôts, CGI. - art. 239 quinquies (V)", "@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": "LEGIARTI000027654345", "@num": "38 bis A", "#text": "Code général des impôts, CGI. - art. 38 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034388048", "@num": "38 bis B bis", "#text": "Code général des impôts, CGI. - art. 38 bis B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654336", "@num": "38 bis C", "#text": "Code général des impôts, CGI. - art. 38 bis C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302269", "@num": "38 quater", "#text": "Code général des impôts, CGI. - art. 38 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189620", "@num": "38 quinquies A", "#text": "Code général des impôts, CGI. - art. 38 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989060", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307719", "@num": "40", "#text": "Code général des impôts, CGI. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036362845", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622475", "@num": "69", "#text": "Code général des impôts, CGI. - art. 69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765876", "@num": "73 E", "#text": "Code général des impôts, CGI. - art. 73 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641561", "@num": "93 quater", "#text": "Code général des impôts, CGI. - art. 93 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296500", "@num": "2 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297567", "@num": "2 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - 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"LEGIARTI000020008501", "@fin": "2010-05-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200622", "@fin": "2011-08-03", "@num": "38", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445314", "@fin": "2013-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949192", "@fin": "2013-07-28", "@num": "38", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027794926", "@fin": "2014-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027654354", "@fin": "2014-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434549", "@fin": "2014-06-28", "@num": "38", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029144777", "@fin": "2015-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2014-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023965", "@fin": "2017-04-08", "@num": "38", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034388059", "@fin": "2017-12-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036362878", "@fin": "2019-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2017-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990566", "@fin": "2019-12-30", "@num": "38", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464437", "@fin": "2020-12-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907895", "@fin": "2022-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044988321", "@fin": "2999-01-01", "@num": "38", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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Toutefois, ces produits doivent être pris en compte :

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La livraison au sens du premier alinéa s'entend de la remise matérielle du bien lorsque le contrat de vente comporte une clause de réserve de propriété.

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3. Pour l'application des 1 et 2, les stocks sont évalués au prix de revient ou au cours du jour de la clôture de l'exercice, si ce cours est inférieur au prix de revient.

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Les travaux en cours sont évalués au prix de revient.

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5 bis. Le profit ou la perte résultant de l'échange de titres consécutif à la fusion ou à la scission de sociétés d'investissement à capital variable et de fonds communs de placement est compris dans le résultat imposable de l'exercice au cours duquel les titres reçus en échange sont cédés. Dans ce cas, le profit ou la perte résultant de la cession ultérieure de ces titres est déterminé par rapport à la valeur que les titres remis à l'échange avaient du point de vue fiscal.

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Toutefois, en cas d'échange avec soulte, le profit réalisé est, à concurrence du montant de la soulte reçue, compris dans le bénéfice de l'exercice au cours duquel intervient l'échange.

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\n

Ces dispositions ne sont pas applicables si la soulte dépasse 10 p. 100 de la valeur nominale des parts ou des actions attribuées ou si la soulte reçue excède la plus-value réalisée.

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Ces dispositions ne sont pas applicables si la soulte dépasse 10 p. 100 de la valeur nominale des parts ou des actions attribuées ou si la soulte excède la plus-value réalisée (7).

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2° La différence entre la valeur actuelle d'une obligation assortie de droits de souscription et sa valeur de remboursement est considérée, pour l'imposition du souscripteur, comme une prime de remboursement. Toutefois, pour les titres émis avant le 1er janvier 1993, celle-ci n'est soumise aux dispositions du paragraphe I de l'article 238 septies B du code général des impôts que si son montant excède 15 p. 100 de la valeur actuelle de l'obligation.

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3° En cas de cession de titres mentionnés au 2°, la plus-value ou la moins-value est déterminée en fonction de leur prix de revient ;

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4° Un décret définit les modalités d'application du présent article ainsi que les obligations déclaratives des entreprises qui appliquent la méthode d'évaluation prévue au 1° (8).

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(1) En ce qui concerne les plus-values réalisées dans le cadre des opérations de nationalisation, voir art. 248 A.

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(3) Dispositions applicables à compter du 1er janvier 1991.

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(4) Voir annexe III, art. 2 A.

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(5) Voir annexe III, art. 2 B.

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(6) Voir annexe III, art. 2 C.

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\n

(7) Ces dispositions s'appliquent aux opérations qui affectent les résultats des exercices ouverts à compter du 1er janvier 1992. (8) Voir annexe III, art. 38 B.

\n
" } }, "LEGIARTI000006307542": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006307542", "URL": "article/LEGI/ARTI/00/00/06/30/75/LEGIARTI000006307542.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0038AAXXXXXAM" } }, "LIENS": { "LIEN": [ { "#text": "CGI 33 ter, 40 à 43 bis, 151 sexies, 38 bis A, 39 duodecies, 210 B, 238 septies B, 39, 39 quindecies, 248 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 340 4", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 art. 21 II Finances rectificative pour 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000684770", "#text": "Loi 93-1353 1993-12-30 art. 38, 39 I II Finances rectificative pour 1993 JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000684770", "#text": "Loi 93-1353 1993-12-30 art. 39 II", "@sens": "source", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318974", "@num": "38", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 38 () JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGIARTI000029994946", "@num": "80", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 80", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000043725622", "@num": "1", "#text": "Décret n°2021-849 du 29 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043715791", "@nortexte": "SSAS2115163D", "@numtexte": "2021-849", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-29" }, { "@id": "LEGIARTI000048683707", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022357562", "@num": "L131-6-3", "#text": "Code de la sécurité sociale. - art. L131-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025246783", "@num": "L232-3", "#text": "Code forestier (nouveau) - art. L232-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025246819", "@num": "L233-9", "#text": "Code forestier (nouveau) - art. L233-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293468", "@num": "41", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293487", "@num": "52", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467867", "@num": "145", "#text": "Code général des impôts, CGI. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@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": "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": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987763", "@num": "210 B", "#text": "Code général des impôts, CGI. - art. 210 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467953", "@num": "210-0 A", "#text": "Code général des impôts, CGI. - art. 210-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517942", "@num": "239 quinquies", "#text": "Code général des impôts, CGI. - art. 239 quinquies (V)", "@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": "LEGIARTI000027654345", "@num": "38 bis A", "#text": "Code général des impôts, CGI. - art. 38 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034388048", "@num": "38 bis B bis", "#text": "Code général des impôts, CGI. - art. 38 bis B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654336", "@num": "38 bis C", "#text": "Code général des impôts, CGI. - art. 38 bis C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302269", "@num": "38 quater", "#text": "Code général des impôts, CGI. - art. 38 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189620", "@num": "38 quinquies A", "#text": "Code général des impôts, CGI. - art. 38 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989060", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307719", "@num": "40", "#text": "Code général des impôts, CGI. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036362845", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622475", "@num": "69", "#text": "Code général des impôts, CGI. - art. 69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765876", "@num": "73 E", "#text": "Code général des impôts, CGI. - art. 73 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641561", "@num": "93 quater", "#text": "Code général des impôts, CGI. - art. 93 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296500", "@num": "2 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297567", "@num": "2 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043665", "@num": "38 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348025", "@num": "46 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298389", "@num": "46 terdecies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 terdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298390", "@num": "46 terdecies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 terdecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792931", "@num": "L131-1", "#text": "Code des assurances - art. 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"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": "LEGIARTI000048103914", "@fin": "1951-12-19", "@num": "38", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049365491", "@fin": "1952-04-15", "@num": "38", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049436443", "@fin": "1979-07-01", "@num": "38", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307530", "@fin": "1980-05-13", "@num": "38", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307531", "@fin": "1983-12-28", "@num": "38", "@etat": "MODIFIE", "@debut": "1980-05-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307532", "@fin": "1986-07-12", "@num": "38", "@etat": "MODIFIE", "@debut": "1983-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307533", "@fin": "1986-06-18", "@num": "38", "@etat": "MODIFIE_MORT_NE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307534", "@fin": "1987-12-31", "@num": "38", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307535", "@fin": "1989-12-30", "@num": "38", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307536", "@fin": "1990-06-15", "@num": "38", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": 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Toutefois, ces produits doivent être pris en compte :

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La livraison au sens du premier alinéa s'entend de la remise matérielle du bien lorsque le contrat de vente comporte une clause de réserve de propriété.

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3. Pour l'application des 1 et 2, les stocks sont évalués au prix de revient ou au cours du jour de la clôture de l'exercice, si ce cours est inférieur au prix de revient.

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Les travaux en cours sont évalués au prix de revient.

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Lorsque des établissements de crédit mentionnés à l'article 38 bis A évaluent les titres libellés en monnaie étrangère à la clôture de chaque exercice en fonction du dernier cours de change connu, les écarts de conversion constatés sont pris en compte pour la détermination du résultat imposable de l'exercice. A la clôture de chaque exercice, le prix de revient des titres est augmenté ou diminué, selon les cas, des écarts de conversion mentionnés à ce même alinéa. ((Toutefois, lorsque les établissements concernés détiennent des titres d'investissement mentionnés à l'article 38 bis B et des titres de participation, libellés en monnaie étrangère et dont l'acquisition a été financée en francs, les écarts de conversion mentionnés au présent alinéa et constatés sur ces titres ne sont pas pris en compte dans le résultat fiscal de l'exercice ; dans ce cas, sur le plan fiscal, le prix de revient de ces titres ne tient pas compte des écarts de conversion)) (1'). Ces dispositions sont applicables aux écarts de change relatifs à la période postérieure à l'ouverture du premier exercice clos à compter du 31 décembre 1990.

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5 bis. Le profit ou la perte résultant de l'échange de titres consécutif à la fusion ou à la scission de sociétés d'investissement à capital variable et de fonds communs de placement est compris dans le résultat imposable de l'exercice au cours duquel les titres reçus en échange sont cédés. Dans ce cas, le profit ou la perte résultant de la cession ultérieure de ces titres est déterminé par rapport à la valeur que les titres remis à l'échange avaient du point de vue fiscal.

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Toutefois, en cas d'échange avec soulte, le profit réalisé est, à concurrence du montant de la soulte reçue, compris dans le bénéfice de l'exercice au cours duquel intervient l'échange.

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2° Dans le cas où un contrat à terme d'instruments financiers en cours à la clôture de l'exercice a pour cause exclusive de compenser le risque d'une opération de ((l'un des deux exercices suivants)) (1'), traitée sur un marché de nature différente, l'imposition du profit réalisé sur le contrat est reportée au dénouement de celui-ci, à condition que les opérations dont la compensation est envisagée figurent sur le document prévu au 3° (5) (5') ;

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7. Le profit ou la perte résultant de l'échange d'actions effectué dans le cadre d'une offre publique d'échange ((ou de la conversion d'obligations en actions)) (6'), réalisée conformément à la réglementation en vigueur, est compris dans le résultat de l'exercice au cours duquel les actions reçues en échange sont cédées. Dans ce cas, le profit ou la perte résultant de la cession ultérieure de ces titres est déterminé par rapport à la valeur que les actions remises à l'échange ((ou les obligations converties)) (6') avaient du point de vue fiscal.

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Toutefois, en cas d'échange (ou de conversion)) (6') avec soulte, la plus-value réalisée est, à concurrence du montant de la soulte reçue, comprise dans le bénéfice de l'exercice au cours duquel intervient l'échange ((ou la conversion)) (6'). Le montant imposable peut bénéficier du régime des plus-values à long terme prévu à l'article 39 duodecies, dans la limite de la plus-value réalisée sur les ((actions)) (6') détenus depuis deux ans au moins.

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Ces dispositions ne sont pas applicables si la soulte dépasse 10 p. 100 de la valeur nominale des parts ou des actions attribuées ou si la soulte reçue excède la plus-value réalisée.

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Ces dispositions ne sont pas applicables si la soulte dépasse 10 p. 100 de la valeur nominale des parts ou des actions attribuées ou si la soulte excède la plus-value réalisée (7).

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2° La différence entre la valeur actuelle d'une obligation assortie de droits de souscription et sa valeur de remboursement est considérée, pour l'imposition du souscripteur, comme une prime de remboursement. Toutefois, pour les titres émis avant le 1er janvier 1993, celle-ci n'est soumise aux dispositions du paragraphe I de l'article 238 septies B du code général des impôts que si son montant excède 15 p. 100 de la valeur actuelle de l'obligation.

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3° En cas de cession de titres mentionnés au 2°, la plus-value ou la moins-value est déterminée en fonction de leur prix de revient ;

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4° Un décret définit les modalités d'application du présent article ainsi que les obligations déclaratives des entreprises qui appliquent la méthode d'évaluation prévue au 1° (8).

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(1) En ce qui concerne les plus-values réalisées dans le cadre des opérations de nationalisation, voir art. 248 A.

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(1 a) Cf. Instruction 1994-08-11 4A-11-94 pour les honoraires perçus par les entreprises d'expert-comptable.

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(1') Modification de la loi 93-1353. Cf. Instruction 1994-03-07 4A-6-94 et Instruction 1994-04-20 4A-9-94.

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(3) Dispositions applicables à compter du 1er janvier 1991.

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(4) Voir annexe III, art. 2 A.

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(5) Voir annexe III, art. 2 B.

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(5\") Ces dispositions s'appliquent pour déterminer les résultats des exercices ouverts à compter du 1er janvier 1994.

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(6) Voir annexe III, art. 2 C.

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(6') Modification de la loi 94-679. Ces dispositions s'appliquent aux conversions d'obligations en actions réalisées à compter du 1er janvier 1993

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(7) Ces dispositions s'appliquent aux opérations qui affectent les résultats des exercices ouverts à compter du 1er janvier 1992.

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(8) Voir annexe III, art. 38 B.

\n
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art. 151 nonies (V)", "@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": "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": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987763", "@num": "210 B", "#text": "Code général des impôts, CGI. - art. 210 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467953", "@num": "210-0 A", "#text": "Code général des impôts, CGI. - art. 210-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517942", "@num": "239 quinquies", "#text": "Code général des impôts, CGI. - art. 239 quinquies (V)", "@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": "LEGIARTI000027654345", "@num": "38 bis A", "#text": "Code général des impôts, CGI. - art. 38 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034388048", "@num": "38 bis B bis", "#text": "Code général des impôts, CGI. - art. 38 bis B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654336", "@num": "38 bis C", "#text": "Code général des impôts, CGI. - art. 38 bis C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302269", "@num": "38 quater", "#text": "Code général des impôts, CGI. - art. 38 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189620", "@num": "38 quinquies A", "#text": "Code général des impôts, CGI. - art. 38 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989060", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307719", "@num": "40", "#text": "Code général des impôts, CGI. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036362845", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622475", "@num": "69", "#text": "Code général des impôts, CGI. - art. 69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765876", "@num": "73 E", "#text": "Code général des impôts, CGI. - art. 73 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641561", "@num": "93 quater", "#text": "Code général des impôts, CGI. - art. 93 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296500", "@num": "2 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297567", "@num": "2 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - 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"@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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Toutefois, ces produits doivent être pris en compte :

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a. Pour les prestations continues rémunérées notamment par des intérêts ou des loyers et pour les prestations discontinues mais à échéances successives échelonnées sur plusieurs exercices, au fur et à mesure de l'exécution ;

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b. Pour les travaux d'entreprise donnant lieu à réception complète ou partielle, à la date de cette réception, même si elle est seulement provisoire ou faite avec réserves, ou à celle de la mise à la disposition du maître de l'ouvrage si elle est antérieure.

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La livraison au sens du premier alinéa s'entend de la remise matérielle du bien lorsque le contrat de vente comporte une clause de réserve de propriété.

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3. Pour l'application des 1 et 2, les stocks sont évalués au prix de revient ou au cours du jour de la clôture de l'exercice, si ce cours est inférieur au prix de revient.

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Les travaux en cours sont évalués au prix de revient.

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Lorsque des établissements de crédit mentionnés à l'article 38 bis A évaluent les titres libellés en monnaie étrangère à la clôture de chaque exercice en fonction du dernier cours de change connu, les écarts de conversion constatés sont pris en compte pour la détermination du résultat imposable de l'exercice. A la clôture de chaque exercice, le prix de revient des titres est augmenté ou diminué, selon les cas, des écarts de conversion mentionnés à ce même alinéa. Toutefois, lorsque les établissements concernés détiennent des titres d'investissement mentionnés à l'article 38 bis B et des titres de participation, libellés en monnaie étrangère et dont l'acquisition a été financée en francs, les écarts de conversion mentionnés au présent alinéa et constatés sur ces titres ne sont pas pris en compte dans le résultat fiscal de l'exercice ; dans ce cas, sur le plan fiscal, le prix de revient de ces titres ne tient pas compte des écarts de conversion. Ces dispositions sont applicables aux écarts de change relatifs à la période postérieure à l'ouverture du premier exercice clos à compter du 31 décembre 1990.

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5 bis. Le profit ou la perte résultant de l'échange de titres consécutif à la fusion ou à la scission de sociétés d'investissement à capital variable et de fonds communs de placement est compris dans le résultat imposable de l'exercice au cours duquel les titres reçus en échange sont cédés. Dans ce cas, le profit ou la perte résultant de la cession ultérieure de ces titres est déterminé par rapport à la valeur que les titres remis à l'échange avaient du point de vue fiscal.

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Toutefois, en cas d'échange avec soulte, le profit réalisé est, à concurrence du montant de la soulte reçue, compris dans le bénéfice de l'exercice au cours duquel intervient l'échange.

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Les dispositions des premier et deuxième alinéas ne sont pas applicables si la soulte excède 10 p. 100 de la valeur nominale des parts ou actions reçues, ou si elle excède le profit réalisé (3).

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2° Dans le cas où un contrat à terme d'instruments financiers en cours à la clôture de l'exercice a pour cause exclusive de compenser le risque d'une opération de l'un des deux exercices suivants, traitée sur un marché de nature différente, l'imposition du profit réalisé sur le contrat est reportée au dénouement de celui-ci, à condition que les opérations dont la compensation est envisagée figurent sur le document prévu au 3° (5);

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7. Le profit ou la perte résultant de l'échange d'actions effectué dans le cadre d'une offre publique d'échange ou de la conversion d'obligations en actions, réalisée conformément à la réglementation en vigueur, est compris dans le résultat de l'exercice au cours duquel les actions reçues en échange sont cédées. Dans ce cas, le profit ou la perte résultant de la cession ultérieure de ces titres est déterminé par rapport à la valeur que les actions remises à l'échange ou les obligations converties avaient du point de vue fiscal ; ((le délai de deux ans mentionné à l'article 39 duodecies s'apprécie à compter de la date d'acquisition des actions remises à l'échange)) (M).

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Toutefois, en cas d'échange ou de conversion avec soulte, la plus-value réalisée est, à concurrence du montant de la soulte reçue, comprise dans le bénéfice de l'exercice au cours duquel intervient l'échange ou la conversion. ((Il en est de même en cas d'échange d'actions assorties de droits de souscription d'obligations, attachés ou non, et de conversion d'obligations en actions assorties des mêmes droits, de la fraction de la plus-value qui correspond à la valeur réelle de ces droits à la date de l'opération d'échange ou de conversion ou au prix de ces droits calculé dans les conditions du deuxième alinéa du 1° du 8 du présent article s'ils sont échangés ou convertis pour un prix unique)) (M). Le montant imposable peut bénéficier du régime des plus-values à long terme prévu à l'article 39 duodecies, dans la limite de la plus-value réalisée sur les actions détenus depuis deux ans au moins.

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((Ces dispositions ne sont pas applicables si le total de la soulte et, le cas échéant, du prix des droits mentionnés au deuxième alinéa dépasse 10 p. 100 de la valeur nominale des actions attribuées ou si ce total excède la plus-value réalisée.

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((Lorsqu'une entreprise remet à l'échange plusieurs titres en application des modalités d'échange, la valeur mentionnée à la deuxième phrase du premier alinéa correspond au total de la valeur que chacun de ces titres avait du point de vue fiscal ; le délai de deux ans mentionné au même alinéa s'apprécie à compter de la date d'acquisition ou de souscription la plus récente des actions remises à l'échange par cette entreprise.

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((Lorsqu'une entreprise reçoit à l'occasion d'une opération d'échange ou de conversion plusieurs titres en application des modalités d'échange ou des bases de la conversion, la valeur mentionnée à la deuxième phrase du premier alinéa est répartie proportionnellement à la valeur réelle à la date de cette opération ou à la valeur résultant de leur première cotation si les titres reçus sont des actions assorties de droits de souscription d'actions, attachés ou non, émises pour un prix unique à l'occasion d'une telle opération)) (7).

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((Pour les opérations réalisées au cours d'exercices clos à compter du 31 décembre 1994, les dispositions du présent 7 ne sont pas applicables si l'un des coéchangistes remet à l'échange des actions émises lors d'une augmentation de capital réalisée depuis moins de trois ans par une société qui détient directement ou indirectement une participation supérieure à 5 p. 100 du capital de l'autre société avec laquelle l'échange est réalisé ou par une société dont plus de 5 p. 100 du capital est détenu directement ou indirectement par cette autre société.

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((Les augmentations de capital visées au sixième alinéa sont celles résultant :

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((a - d'un apport en numéraire ;

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((b - d'un apport de créances ou de titres exclus du régime des plus-values à long terme en application du I de l'article 219 ;

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((c - de l'absorption d'une société dont l'actif est composé principalement de numéraire ou de droits cités au b ou de l'apport d'actions ou de parts d'une telle société.

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((Les dispositions du présent article s'appliquent aux opérations d'échange portant sur des certificats d'investissement, des certificats coopératifs d'investissement, des certificats pétroliers, des certificats de droit de vote et des actions à dividende prioritaire sans droit de vote ainsi qu'à la conversion d'actions ordinaires en actions à dividende prioritaire sans droit de vote ou de ces dernières en actions ordinaires.

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((Les dispositions du présent 7 s'appliquent au remboursement, par la société émettrice, des porteurs d'obligations remboursables en actions, lorsque cette même société procède à l'opération susvisée par émission concomitante d'actions)) (7).

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((En cas de scission de société, la valeur fiscale des titres de chaque société bénéficiaire des apports reçus en contrepartie de ceux-ci est égale au produit de la valeur fiscale des titres de la société scindée par le rapport existant à la date de l'opération de scission entre la valeur réelle des titres de chaque société bénéficiaire dans le cadre de cette opération et la valeur réelle des titres de la société scindée)) (8).

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Ces dispositions ne sont pas applicables si la soulte dépasse 10 p. 100 de la valeur nominale des parts ou des actions attribuées ou si la soulte excède la plus-value réalisée.

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2° La différence entre la valeur actuelle d'une obligation assortie de droits de souscription et sa valeur de remboursement est considérée, pour l'imposition du souscripteur, comme une prime de remboursement. Toutefois, pour les titres émis avant le 1er janvier 1993, celle-ci n'est soumise aux dispositions du paragraphe I de l'article 238 septies B du code général des impôts que si son montant excède 15 p. 100 de la valeur actuelle de l'obligation.

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3° En cas de cession de titres mentionnés au 2°, la plus-value ou la moins-value est déterminée en fonction de leur prix de revient ;

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4° Un décret définit les modalités d'application du présent article ainsi que les obligations déclaratives des entreprises qui appliquent la méthode d'évaluation prévue au 1° (9).

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(1) En ce qui concerne les plus-values réalisées dans le cadre des opérations de nationalisation, voir art. 248 A.

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(1').

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(3) Dispositions applicables à compter du 1er janvier 1991.

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(4) Voir annexe III, art. 2 A.

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(5) Voir annexe III, art. 2 B.

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Ces dispositions s'appliquent pour déterminer les résultats des exercices ouverts à compter du 1er janvier 1994.

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(6) Voir annexe III, art. 2 C.

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(7) Modification. Ces dispositions s'appliquent pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1994.

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(8) Ces dispositions s'appliquent aux opérations qui affectent les résultats des exercices ouverts à compter du 1er janvier 1995.

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(9) Voir annexe III, art. 38 B.

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art. 151 nonies (V)", "@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": "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": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987763", "@num": "210 B", "#text": "Code général des impôts, CGI. - art. 210 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467953", "@num": "210-0 A", "#text": "Code général des impôts, CGI. - art. 210-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517942", "@num": "239 quinquies", "#text": "Code général des impôts, CGI. - art. 239 quinquies (V)", "@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": "LEGIARTI000027654345", "@num": "38 bis A", "#text": "Code général des impôts, CGI. - art. 38 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034388048", "@num": "38 bis B bis", "#text": "Code général des impôts, CGI. - art. 38 bis B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654336", "@num": "38 bis C", "#text": "Code général des impôts, CGI. - art. 38 bis C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302269", "@num": "38 quater", "#text": "Code général des impôts, CGI. - art. 38 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189620", "@num": "38 quinquies A", "#text": "Code général des impôts, CGI. - art. 38 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989060", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307719", "@num": "40", "#text": "Code général des impôts, CGI. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036362845", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622475", "@num": "69", "#text": "Code général des impôts, CGI. - art. 69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765876", "@num": "73 E", "#text": "Code général des impôts, CGI. - art. 73 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641561", "@num": "93 quater", "#text": "Code général des impôts, CGI. - art. 93 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296500", "@num": "2 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297567", "@num": "2 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043665", "@num": "38 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348025", "@num": "46 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298389", "@num": "46 terdecies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 terdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298390", "@num": "46 terdecies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 terdecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792931", "@num": "L131-1", "#text": "Code des assurances - art. L131-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1994-03-07 4A-6-94", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1994-04-01 4F-4-94", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1994-04-20 4A-9-94 (38 6 2°)", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1996-01-31 4B-1-96 (38 7)", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-01-28 4A-1-97 (38 4)", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-05-07 4A-9-97 (38 2)", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-01-28 4A-1-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-04-09 4F-1-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197183", "@fin": "2999-01-01", "#text": "2 : Détermination des bénéfices imposables", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000048103914", "@fin": "1951-12-19", "@num": "38", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049365491", "@fin": "1952-04-15", "@num": "38", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049436443", "@fin": "1979-07-01", "@num": "38", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307530", "@fin": "1980-05-13", "@num": "38", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307531", "@fin": "1983-12-28", "@num": "38", "@etat": "MODIFIE", "@debut": "1980-05-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307532", "@fin": "1986-07-12", "@num": "38", "@etat": "MODIFIE", "@debut": "1983-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307533", "@fin": "1986-06-18", "@num": "38", "@etat": "MODIFIE_MORT_NE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307540", "@fin": "1993-08-18", "@num": "38", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307541", "@fin": "1994-09-02", "@num": "38", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307542", "@fin": "1995-10-27", "@num": "38", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307543", "@fin": "1997-04-11", "@num": "38", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307544", "@fin": "1998-04-22", "@num": "38", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307545", "@fin": "1999-03-31", "@num": "38", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307546", "@fin": "2000-03-31", "@num": "38", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307547", "@fin": "2000-12-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307548", "@fin": "2001-03-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307549", "@fin": "2002-03-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307550", "@fin": "2004-12-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307551", "@fin": "2005-12-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307552", "@fin": "2006-03-24", "@num": "38", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307553", "@fin": "2007-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307554", "@fin": "2008-04-03", "@num": "38", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620391", "@fin": "2009-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008501", "@fin": "2010-05-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200622", "@fin": 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Toutefois, ces produits doivent être pris en compte :

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La livraison au sens du premier alinéa s'entend de la remise matérielle du bien lorsque le contrat de vente comporte une clause de réserve de propriété.

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3. Pour l'application des 1 et 2, les stocks sont évalués au prix de revient ou au cours du jour de la clôture de l'exercice, si ce cours est inférieur au prix de revient.

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Les travaux en cours sont évalués au prix de revient.

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Lorsque des établissements de crédit mentionnés à l'article 38 bis A évaluent les titres libellés en monnaie étrangère à la clôture de chaque exercice en fonction du dernier cours de change connu, les écarts de conversion constatés sont pris en compte pour la détermination du résultat imposable de l'exercice. A la clôture de chaque exercice, le prix de revient des titres est augmenté ou diminué, selon les cas, des écarts de conversion mentionnés à ce même alinéa. Toutefois, lorsque les établissements concernés détiennent des titres d'investissement mentionnés à l'article 38 bis B et des titres de participation, libellés en monnaie étrangère et dont l'acquisition a été financée en francs, les écarts de conversion mentionnés au présent alinéa et constatés sur ces titres ne sont pas pris en compte dans le résultat fiscal de l'exercice ; dans ce cas, sur le plan fiscal, le prix de revient de ces titres ne tient pas compte des écarts de conversion. Ces dispositions sont applicables aux écarts de change relatifs à la période postérieure à l'ouverture du premier exercice clos à compter du 31 décembre 1990.

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5 bis. Le profit ou la perte résultant de l'échange de titres consécutif à la fusion ou à la scission de sociétés d'investissement à capital variable et de fonds communs de placement est compris dans le résultat imposable de l'exercice au cours duquel les titres reçus en échange sont cédés. Dans ce cas, le profit ou la perte résultant de la cession ultérieure de ces titres est déterminé par rapport à la valeur que les titres remis à l'échange avaient du point de vue fiscal.

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Toutefois, en cas d'échange avec soulte, le profit réalisé est, à concurrence du montant de la soulte reçue, compris dans le bénéfice de l'exercice au cours duquel intervient l'échange.

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Ces dispositions s'appliquent aux contrats, options et autres instruments financiers à terme conclus en France ou à l'étranger, qui sont cotés sur une bourse de valeurs ou traités sur un marché ou par référence à un marché (4) ((à l'exception des contrats visés au quatrième alinéa du 7, reçus dans le cadre d'une opération d'échange visée à ce même alinéa )) (M) ;

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7. Le profit ou la perte résultant de l'échange d'actions effectué dans le cadre d'une offre publique d'échange ou de la conversion d'obligations en actions, réalisée conformément à la réglementation en vigueur, est compris dans le résultat de l'exercice au cours duquel les actions reçues en échange sont cédées. Dans ce cas, le profit ou la perte résultant de la cession ultérieure de ces titres est déterminé par rapport à la valeur que les actions remises à l'échange ou les obligations converties avaient du point de vue fiscal ; le délai de deux ans mentionné à l'article 39 duodecies s'apprécie à compter de la date d'acquisition des actions remises à l'échange.

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Toutefois, en cas d'échange ou de conversion avec soulte, la plus-value réalisée est, à concurrence du montant de la soulte reçue, comprise dans le bénéfice de l'exercice au cours duquel intervient l'échange ou la conversion. Il en est de même en cas d'échange d'actions assorties de droits de souscription d'obligations, attachés ou non, et de conversion d'obligations en actions assorties des mêmes droits, de la fraction de la plus-value qui correspond à la valeur réelle de ces droits à la date de l'opération d'échange ou de conversion ou au prix de ces droits calculé dans les conditions du deuxième alinéa du 1° du 8 du présent article s'ils sont échangés ou convertis pour un prix unique. Le montant imposable peut bénéficier du régime des plus-values à long terme prévu à l'article 39 duodecies, dans la limite de la plus-value réalisée sur les actions détenus depuis deux ans au moins.

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Ces dispositions ne sont pas applicables si le total de la soulte et, le cas échéant, du prix des droits mentionnés au deuxième alinéa dépasse 10 p. 100 de la valeur nominale des actions attribuées ou si ce total excède la plus-value réalisée.

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((Lorsque, à l'occasion d'une opération d'échange d'actions mentionnée au premier alinéa, l'un des coéchangistes garantit, par un contrat d'instrument financier, à une date fixée dans l'offre et comprise entre douze et soixante mois suivant la date de clôture de cette offre, le cours des actions remises à l'échange dont il est l'émetteur, le profit ou la perte résultant de l'échange d'actions est soumis aux dispositions de ce premier alinéa et le profit résultant de l'attribution de ce contrat d'instrument financier n'est pas compris dans les résultats de l'exercice de l'échange ; les sommes reçues par le coéchangiste sont comprises, selon le cas, dans les résultats de l'exercice de cession du contrat ou de celui de la mise en oeuvre de la garantie prévue par le contrat. Dans ce dernier cas, les sommes reçues peuvent bénéficier du régime des plus-values à long terme prévu à l'article 39 duodecies si les actions remises et reçues à l'échange relèvent de ce régime, respectivement à la date de l'opération d'échange et à l'échéance du contrat en cause, et si l'action dont le cours est garanti par ce contrat ainsi que ce dernier ont été conservés jusqu'à cette échéance. Pour l'appréciation de cette dernière condition, les contrats conservés jusqu'à la date de leur échéance sont affectés par priorité aux actions encore détenues à cette date)) (M).

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Lorsqu'une entreprise remet à l'échange plusieurs titres en application des modalités d'échange, la valeur mentionnée à la deuxième phrase du premier alinéa correspond au total de la valeur que chacun de ces titres avait du point de vue fiscal ; le délai de deux ans mentionné au même alinéa s'apprécie à compter de la date d'acquisition ou de souscription la plus récente des actions remises à l'échange par cette entreprise.

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Lorsqu'une entreprise reçoit à l'occasion d'une opération d'échange ou de conversion plusieurs titres en application des modalités d'échange ou des bases de la conversion, la valeur mentionnée à la deuxième phrase du premier alinéa est répartie proportionnellement à la valeur réelle à la date de cette opération ou à la valeur résultant de leur première cotation si les titres reçus sont des actions assorties de droits de souscription d'actions, attachés ou non, émises pour un prix unique à l'occasion d'une telle opération (7).

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Pour les opérations réalisées au cours d'exercices clos à compter du 31 décembre 1994, les dispositions du présent 7 ne sont pas applicables si l'un des coéchangistes remet à l'échange des actions émises lors d'une augmentation de capital réalisée depuis moins de trois ans par une société qui détient directement ou indirectement une participation supérieure à 5 p. 100 du capital de l'autre société avec laquelle l'échange est réalisé ou par une société dont plus de 5 p. 100 du capital est détenu directement ou indirectement par cette autre société.

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Les augmentations de capital visées au septième alinéa sont celles résultant :

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a - d'un apport en numéraire ;

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b - d'un apport de créances ou de titres exclus du régime des plus-values à long terme en application du I de l'article 219 ;

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c - de l'absorption d'une société dont l'actif est composé principalement de numéraire ou de droits cités au b ou de l'apport d'actions ou de parts d'une telle société.

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Les dispositions du présent article s'appliquent aux opérations d'échange portant sur des certificats d'investissement, des certificats coopératifs d'investissement, des certificats pétroliers, des certificats de droit de vote et des actions à dividende prioritaire sans droit de vote ainsi qu'à la conversion d'actions ordinaires en actions à dividende prioritaire sans droit de vote ou de ces dernières en actions ordinaires.

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Les dispositions du présent 7 s'appliquent au remboursement, par la société émettrice, des porteurs d'obligations remboursables en actions, lorsque cette même société procède à l'opération susvisée par émission concomitante d'actions (7).

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En cas de scission de société, la valeur fiscale des titres de chaque société bénéficiaire des apports reçus en contrepartie de ceux-ci est égale au produit de la valeur fiscale des titres de la société scindée par le rapport existant à la date de l'opération de scission entre la valeur réelle des titres de chaque société bénéficiaire dans le cadre de cette opération et la valeur réelle des titres de la société scindée (8).

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Ces dispositions ne sont pas applicables si la soulte dépasse 10 p. 100 de la valeur nominale des parts ou des actions attribuées ou si la soulte excède la plus-value réalisée.

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2° La différence entre la valeur actuelle d'une obligation assortie de droits de souscription et sa valeur de remboursement est considérée, pour l'imposition du souscripteur, comme une prime de remboursement. Toutefois, pour les titres émis avant le 1er janvier 1993, celle-ci n'est soumise aux dispositions du paragraphe I de l'article 238 septies B du code général des impôts que si son montant excède 15 p. 100 de la valeur actuelle de l'obligation.

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3° En cas de cession de titres mentionnés au 2°, la plus-value ou la moins-value est déterminée en fonction de leur prix de revient ;

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4° Un décret définit les modalités d'application du présent article ainsi que les obligations déclaratives des entreprises qui appliquent la méthode d'évaluation prévue au 1° (9).

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(1) En ce qui concerne les plus-values réalisées dans le cadre des opérations de nationalisation, voir art. 248 A.

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(1').

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(3) Dispositions appplicables à compter du 1er janvier 1991.

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(4) Voir annexe III, art. 2 A.

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(M) Modification de la loi 96-1182. Ces dispositions s'appliquent aux opérations d'échange réalisées à compter du 1er janvier 1997.

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(5) Voir annexe III, art. 2 B.

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Ces dispositions s'appliquent pour déterminer les résultats des exercices ouverts à compter du 1er janvier 1994.

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(6) Voir annexe III, art. 2 C.

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(7) Ces dispositions s'appliquent pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1994.

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(8) Ces dispositions s'appliquent aux opérations qui affectent les résultats des exercices ouverts à compter du 1er janvier 1995.

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(9) Voir annexe III, art. 38 B.

\n
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art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987763", "@num": "210 B", "#text": "Code général des impôts, CGI. - art. 210 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467953", "@num": "210-0 A", "#text": "Code général des impôts, CGI. - art. 210-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517942", "@num": "239 quinquies", "#text": "Code général des impôts, CGI. - art. 239 quinquies (V)", "@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": "LEGIARTI000027654345", "@num": "38 bis A", "#text": "Code général des impôts, CGI. - art. 38 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034388048", "@num": "38 bis B bis", "#text": "Code général des impôts, CGI. - 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art. 46 terdecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792931", "@num": "L131-1", "#text": "Code des assurances - art. L131-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1994-03-07 4A-6-94", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1994-04-01 4F-4-94", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1994-04-20 4A-9-94 (38 6 2°)", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1996-01-31 4B-1-96 (38 7)", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-01-28 4A-1-97 (38 4)", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-05-07 4A-9-97 (38 2)", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-01-28 4A-1-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-04-09 4F-1-98", "@sens": "source", "@typelien": 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"@id": "LEGIARTI000006307551", "@fin": "2005-12-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307552", "@fin": "2006-03-24", "@num": "38", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307553", "@fin": "2007-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307554", "@fin": "2008-04-03", "@num": "38", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620391", "@fin": "2009-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008501", "@fin": "2010-05-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": 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Toutefois, ces produits doivent être pris en compte :

La livraison au sens du premier alinéa s'entend de la remise matérielle du bien lorsque le contrat de vente comporte une clause de réserve de propriété.

3. Pour l'application des 1 et 2, les stocks sont évalués au prix de revient ou au cours du jour de la clôture de l'exercice, si ce cours est inférieur au prix de revient.

Les travaux en cours sont évalués au prix de revient.

Lorsque des établissements de crédit mentionnés à l'article 38 bis A évaluent les titres libellés en monnaie étrangère à la clôture de chaque exercice en fonction du dernier cours de change connu, les écarts de conversion constatés sont pris en compte pour la détermination du résultat imposable de l'exercice. A la clôture de chaque exercice, le prix de revient des titres est augmenté ou diminué, selon les cas, des écarts de conversion mentionnés à ce même alinéa. Toutefois, lorsque les établissements concernés détiennent des titres d'investissement mentionnés à l'article 38 bis B et des titres de participation, libellés en monnaie étrangère et dont l'acquisition a été financée en francs, les écarts de conversion mentionnés au présent alinéa et constatés sur ces titres ne sont pas pris en compte dans le résultat fiscal de l'exercice ; dans ce cas, sur le plan fiscal, le prix de revient de ces titres ne tient pas compte des écarts de conversion. Ces dispositions sont applicables aux écarts de change relatifs à la période postérieure à l'ouverture du premier exercice clos à compter du 31 décembre 1990.

5 bis. Le profit ou la perte résultant de l'échange de titres consécutif à la fusion ou à la scission de sociétés d'investissement à capital variable et de fonds communs de placement est compris dans le résultat imposable de l'exercice au cours duquel les titres reçus en échange sont cédés. Dans ce cas, le profit ou la perte résultant de la cession ultérieure de ces titres est déterminé par rapport à la valeur que les titres remis à l'échange avaient du point de vue fiscal.

Toutefois, en cas d'échange avec soulte, le profit réalisé est, à concurrence du montant de la soulte reçue, compris dans le bénéfice de l'exercice au cours duquel intervient l'échange.

Ces dispositions s'appliquent aux contrats, options et autres instruments financiers à terme conclus en France ou à l'étranger, qui sont cotés sur une bourse de valeurs ou traités sur un marché ou par référence à un marché (4) à l'exception des contrats visés au quatrième alinéa du 7, reçus dans le cadre d'une opération d'échange visée à ce même alinéa (4') ;

7. Le profit ou la perte résultant de l'échange d'actions effectué dans le cadre d'une offre publique d'échange ou de la conversion d'obligations en actions, réalisée conformément à la réglementation en vigueur, est compris dans le résultat de l'exercice au cours duquel les actions reçues en échange sont cédées. Dans ce cas, le profit ou la perte résultant de la cession ultérieure de ces titres est déterminé par rapport à la valeur que les actions remises à l'échange ou les obligations converties avaient du point de vue fiscal ; le délai de deux ans mentionné à l'article 39 duodecies s'apprécie à compter de la date d'acquisition des actions remises à l'échange.

Toutefois, en cas d'échange ou de conversion avec soulte, la plus-value réalisée est, à concurrence du montant de la soulte reçue, comprise dans le bénéfice de l'exercice au cours duquel intervient l'échange ou la conversion. Il en est de même en cas d'échange d'actions assorties de droits de souscription d'obligations, attachés ou non, et de conversion d'obligations en actions assorties des mêmes droits, de la fraction de la plus-value qui correspond à la valeur réelle de ces droits à la date de l'opération d'échange ou de conversion ou au prix de ces droits calculé dans les conditions du deuxième alinéa du 1° du 8 du présent article s'ils sont échangés ou convertis pour un prix unique. Le montant imposable peut bénéficier du régime des plus-values à long terme prévu à l'article 39 duodecies, dans la limite de la plus-value réalisée sur les actions détenus depuis deux ans au moins.

Lorsque, à l'occasion d'une opération d'échange d'actions mentionnée au premier alinéa, l'un des coéchangistes garantit, par un contrat d'instrument financier, à une date fixée dans l'offre et comprise entre douze et soixante mois suivant la date de clôture de cette offre, le cours des actions remises à l'échange dont il est l'émetteur, le profit ou la perte résultant de l'échange d'actions est soumis aux dispositions de ce premier alinéa et le profit résultant de l'attribution de ce contrat d'instrument financier n'est pas compris dans les résultats de l'exercice de l'échange ; les sommes reçues par le coéchangiste sont comprises, selon le cas, dans les résultats de l'exercice de cession du contrat ou de celui de la mise en oeuvre de la garantie prévue par le contrat. Dans ce dernier cas, les sommes reçues peuvent bénéficier du régime des plus-values à long terme prévu à l'article 39 duodecies si les actions remises et reçues à l'échange relèvent de ce régime, respectivement à la date de l'opération d'échange et à l'échéance du contrat en cause, et si l'action dont le cours est garanti par ce contrat ainsi que ce dernier ont été conservés jusqu'à cette échéance. Pour l'appréciation de cette dernière condition, les contrats conservés jusqu'à la date de leur échéance sont affectés par priorité aux actions encore détenues à cette date.

Les augmentations de capital visées au septième alinéa sont celles résultant :

a - d'un apport en numéraire ;

b - d'un apport de créances ou de titres exclus du régime des plus-values à long terme en application du I de l'article 219 ;

c - de l'absorption d'une société dont l'actif est composé principalement de numéraire ou de droits cités au b ou de l'apport d'actions ou de parts d'une telle société.

Ces dispositions ne sont pas applicables si la soulte dépasse 10 p. 100 de la valeur nominale des parts ou des actions attribuées ou si la soulte excède la plus-value réalisée.

2° La différence entre la valeur actuelle d'une obligation assortie de droits de souscription et sa valeur de remboursement est considérée, pour l'imposition du souscripteur, comme une prime de remboursement. Toutefois, pour les titres émis avant le 1er janvier 1993, celle-ci n'est soumise aux dispositions du paragraphe I de l'article 238 septies B du code général des impôts que si son montant excède 15 p. 100 de la valeur actuelle de l'obligation.

2° Toutefois, les dispositions du ((quatorzième alinéa du 5° du 1 de l'article 39)) (M) sont applicables à la fraction de la provision constituée à raison de l'écart d'équivalence négatif, qui correspond à la dépréciation définie au ((quinzième alinéa du 5° du 1 de l'article 39)) (M), des titres évalués selon cette méthode. L'excédent éventuel de cette provision n'est pas déductible pour l'assiette de l'impôt.

3° En cas de cession de titres mentionnés au 2°, la plus-value ou la moins-value est déterminée en fonction de leur prix de revient ;

4° Un décret définit les modalités d'application du présent article ainsi que les obligations déclaratives des entreprises qui appliquent la méthode d'évaluation prévue au 1° (9).

(1) En ce qui concerne les plus-values réalisées dans le cadre des opérations de nationalisation, voir art. 248 A.

(1').

(3) Dispositions applicables à compter du 1er janvier 1991.

(4) Voir annexe III, art. 2 A.

(4')Ces dispositions s'appliquent aux opérations d'échange réalisées à compter du 1er janvier 1997.

(5) Voir annexe III, art. 2 B.

Ces dispositions s'appliquent pour déterminer les résultats des exercices ouverts à compter du 1er janvier 1994.

(6) Voir annexe III, art. 2 C.

(7) Ces dispositions s'appliquent pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1994.

(8) Ces dispositions s'appliquent aux opérations qui affectent les résultats des exercices ouverts à compter du 1er janvier 1995.

(M) Modification de la loi 97-1269.

(9) Voir annexe III, art. 38 B.

" } }, "LEGIARTI000006307546": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307546", "URL": "article/LEGI/ARTI/00/00/06/30/75/LEGIARTI000006307546.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0038AAXXXXXAQ" } }, "LIENS": { "LIEN": [ { "#text": "CGI 33 ter, 40 à 43 bis, 151 sexies, 38 bis A, 39 duodecies, 210 B, 238 septies B, 39, 39 quindecies, 248 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 340 4", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 art. 21 II Finances rectificative pour 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006284568", "@num": "6", "#text": "Loi n°98-261 du 6 avril 1998 - art. 6 () JORF 7 avril 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000205240", "@nortexte": "ECOX9600087L", "@numtexte": "98-261", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-04-06" }, { "@id": "JORFTEXT000000572192", "#text": "LOI 98-546 1998-07-02 [*DDOEF*] art. 28, art. 37 I A, II JORF 3 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000006320163", "@num": "37", "#text": "Loi n°98-546 du 2 juillet 1998 - art. 37 (V) JORF 3 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" }, { "@id": "LEGIARTI000029994946", "@num": "80", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 80", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000043725622", "@num": "1", "#text": "Décret n°2021-849 du 29 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043715791", "@nortexte": "SSAS2115163D", "@numtexte": "2021-849", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-29" }, { "@id": "LEGIARTI000048683707", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. 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art. 151 nonies (V)", "@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": "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": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987763", "@num": "210 B", "#text": "Code général des impôts, CGI. - art. 210 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467953", "@num": "210-0 A", "#text": "Code général des impôts, CGI. - art. 210-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517942", "@num": "239 quinquies", "#text": "Code général des impôts, CGI. - art. 239 quinquies (V)", "@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": "LEGIARTI000027654345", "@num": "38 bis A", "#text": "Code général des impôts, CGI. - art. 38 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034388048", "@num": "38 bis B bis", "#text": "Code général des impôts, CGI. - art. 38 bis B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654336", "@num": "38 bis C", "#text": "Code général des impôts, CGI. - art. 38 bis C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302269", "@num": "38 quater", "#text": "Code général des impôts, CGI. - art. 38 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189620", "@num": "38 quinquies A", "#text": "Code général des impôts, CGI. - art. 38 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989060", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307719", "@num": "40", "#text": "Code général des impôts, CGI. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036362845", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622475", "@num": "69", "#text": "Code général des impôts, CGI. - art. 69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765876", "@num": "73 E", "#text": "Code général des impôts, CGI. - art. 73 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641561", "@num": "93 quater", "#text": "Code général des impôts, CGI. - art. 93 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296500", "@num": "2 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297567", "@num": "2 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043665", "@num": "38 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348025", "@num": "46 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298389", "@num": "46 terdecies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 terdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298390", "@num": "46 terdecies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - 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"2005-12-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307552", "@fin": "2006-03-24", "@num": "38", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307553", "@fin": "2007-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307554", "@fin": "2008-04-03", "@num": "38", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620391", "@fin": "2009-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008501", "@fin": "2010-05-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200622", "@fin": "2011-08-03", "@num": "38", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445314", "@fin": "2013-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949192", "@fin": "2013-07-28", "@num": "38", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027794926", "@fin": "2014-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027654354", "@fin": "2014-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434549", "@fin": "2014-06-28", "@num": "38", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": 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Toutefois, ces produits doivent être pris en compte :

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La livraison au sens du premier alinéa s'entend de la remise matérielle du bien lorsque le contrat de vente comporte une clause de réserve de propriété.

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3. Pour l'application des 1 et 2, les stocks sont évalués au prix de revient ou au cours du jour de la clôture de l'exercice, si ce cours est inférieur au prix de revient.

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Les travaux en cours sont évalués au prix de revient.

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Lorsque des établissements de crédit ((ou des entreprises d'investissement)) (M) mentionnés à l'article 38 bis A évaluent les titre libellés en monnaie étrangère à la clôture de chaque exercice en fonction du dernier cours de change connu, les écarts de conversion constatés sont pris en compte pour la détermination du résultat imposable de l'exercice. A la clôture de chaque exercice, le prix de revient des titres est augmenté ou diminué, selon les cas, des écarts de conversion mentionnés à ce même alinéa. Toutefois, lorsque les établissements ((ou les entreprises )) (M) (2) concernés détiennent des titres d'investissement mentionnés à l'article 38 bis B et des titres de participation, libellés en monnaie étrangère et dont l'acquisition a été financée en francs, les écarts de conversion mentionnés au présent alinéa et constatés sur ces titres ne sont pas pris en compte dans le résultat fiscal de l'exercice ; dans ce cas, sur le plan fiscal, le prix de revient de ces titres ne tient pas compte des écarts de conversion. Ces dispositions sont applicables aux écarts de change relatifs à la période postérieure à l'ouverture du premier exercice clos à compter du 31 décembre 1990.

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((Pour l'exercice clos le 31 décembre 1998 ou la période d'imposition arrêtée à la même date, les écarts de conversion afférents aux devises, créances, dettes et titres mentionnés aux premier et deuxième alinéas et libellés en écus ou en unités monétaires des Etats participant à la monnaie unique, sont déterminés en fonction des taux de conversion définis à l'article 1er du règlement n° 97/1103/CE du Conseil, du 17 juin 1997, fixant certaines dispositions relatives à l'introduction de l'euro)) (M).

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5 bis. Le profit ou la perte résultant de l'échange de titres consécutif à la fusion ou à la scission de sociétés d'investissement à capital variable et de fonds communs de placement est compris dans le résultat imposable de l'exercice au cours duquel les titres reçus en échange sont cédés. Dans ce cas, le profit ou la perte résultant de la cession ultérieure de ces titres est déterminé par rapport à la valeur que les titres remis à l'échange avaient du point de vue fiscal.

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Toutefois, en cas d'échange avec soulte, le profit réalisé est, à concurrence du montant de la soulte reçue, compris dans le bénéfice de l'exercice au cours duquel intervient l'échange.

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Ces dispositions s'appliquent aux contrats, options et autres instruments financiers à terme conclus en France ou à l'étranger, qui sont cotés sur une bourse de valeurs ou traités sur un marché ou par référence à un marché (5) à l'exception des contrats visés au quatrième alinéa du 7, reçus dans le cadre d'une opération d'échange visée à ce même alinéa ;

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7. Le profit ou la perte résultant de l'échange d'actions effectué dans le cadre d'une offre publique d'échange ou de la conversion d'obligations en actions, réalisée conformément à la réglementation en vigueur, est compris dans le résultat de l'exercice au cours duquel les actions reçues en échange sont cédées. Dans ce cas, le profit ou la perte résultant de la cession ultérieure de ces titres est déterminé par rapport à la valeur que les actions remises à l'échange ou les obligations converties avaient du point de vue fiscal ; le délai de deux ans mentionné à l'article 39 duodecies s'apprécie à compter de la date d'acquisition des actions remises à l'échange.

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Toutefois, en cas d'échange ou de conversion avec soulte, la plus-value réalisée est, à concurrence du montant de la soulte reçue, comprise dans le bénéfice de l'exercice au cours duquel intervient l'échange ou la conversion. Il en est de même en cas d'échange d'actions assorties de droits de souscription d'obligations, attachés ou non, et de conversion d'obligations en actions assorties des mêmes droits, de la fraction de la plus-value qui correspond à la valeur réelle de ces droits à la date de l'opération d'échange ou de conversion ou au prix de ces droits calculé dans les conditions du deuxième alinéa du 1° du 8 du présent article s'ils sont échangés ou convertis pour un prix unique. Le montant imposable peut bénéficier du régime des plus-values à long terme prévu à l'article 39 duodecies, dans la limite de la plus-value réalisée sur les actions détenus depuis deux ans au moins.

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Les augmentations de capital visées au septième alinéa sont celles résultant :

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a - d'un apport en numéraire ;

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b - d'un apport de créances ou de titres exclus du régime des plus-values à long terme en application du I de l'article 219 ;

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c - de l'absorption d'une société dont l'actif est composé principalement de numéraire ou de droits cités au b ou de l'apport d'actions ou de parts d'une telle société.

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Ces dispositions ne sont pas applicables si la soulte dépasse 10 p. 100 de la valeur nominale des parts ou des actions attribuées ou si la soulte excède la plus-value réalisée.

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2° La différence entre la valeur actuelle d'une obligation assortie de droits de souscription et sa valeur de remboursement est considérée, pour l'imposition du souscripteur, comme une prime de remboursement. Toutefois, pour les titres émis avant le 1er janvier 1993, celle-ci n'est soumise aux dispositions du paragraphe I de l'article 238 septies B du code général des impôts que si son montant excède 15 p. 100 de la valeur actuelle de l'obligation.

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9. 1° L'application de la méthode d'évaluation prévue à l'article 340-4 de la loi n° 66-537 du 24 juillet 1966 ((modifiée)) (M1) sur les sociétés commerciales n'a pas d'incidence sur les résultats imposables, par dérogation aux 1 et 2 du présent article ;

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2° Toutefois, les dispositions du quatorzième alinéa du 5° du 1 de l'article 39 sont applicables à la fraction de la provision constituée à raison de l'écart d'équivalence négatif, qui correspond à la dépréciation définie au quinzième alinéa du 5° du 1 de l'article 39, des titres évalués selon cette méthode. L'excédent éventuel de cette provision n'est pas déductible pour l'assiette de l'impôt.

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3° En cas de cession de titres mentionnés au 2°, la plus-value ou la moins-value est déterminée en fonction de leur prix de revient ;

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4° Un décret définit les modalités d'application du présent article ainsi que les obligations déclaratives des entreprises qui appliquent la méthode d'évaluation prévue au 1° (10).

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(1) En ce qui concerne les plus-values réalisées dans le cadre des opérations de nationalisation, voir art. 248 A.

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(M) Modification.

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(2) Dispositions applicables aux exercices ouverts à compter du 1er janvier 1998.

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(4) Dispositions applicables à compter du 1er janvier 1991.

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(5) Voir annexe III, art. 2 A.

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(6) Voir annexe III, art. 2 B.

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Ces dispositions s'appliquent pour déterminer les résultats des exercices ouverts à compter du 1er janvier 1994.

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(7) Voir annexe III, art. 2 C.

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(8) Ces dispositions s'appliquent pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1994.

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(9) Ces dispositions s'appliquent aux opérations qui affectent les résultats des exercices ouverts à compter du 1er janvier 1995.

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(10) Voir annexe III, art. 38 B.

\n
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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": "LEGISCTA000006162982", "@fin": "1988-12-28", "#text": "CALCUL DE L'IMPOT.", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147112", "@fin": "1989-07-14", "#text": "IMPOT SUR LES BENEFICES DES SOCIETES *IS* ET AUTRES PERSONNES MORALES", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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.
\n
Le taux de l'impôt est fixé à 45 % (1).
\n
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 aux articles 39 quindecies-I-1 et 209 quater ;
\n
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.
\n
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 (2).
\n
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.
\n
b. (Disposition périmée).
\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 (3).
\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) Taux applicable au bénéfice des exercices ouverts après le 31 décembre 1985.
\n
(2) Cette fraction s'applique aux cessations intervenues au cours d'un exercice ouvert aprés le 31 décembre 1985.
\n
(3) Dans sa rédaction antérieure à la loi n° 76-1285 du 31 décembre 1976 (J.O. du 1er janvier 1977).
" } }, "LEGIARTI000006309255": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 bis HA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-07-14", "DATE_DEBUT": "1986-09-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006309255", "URL": "article/LEGI/ARTI/00/00/06/30/92/LEGIARTI000006309255.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0238ALXXXXXBD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 156 I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 199 undecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 209 I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 46 quaterdecies A à CGIAN3 46 quaterdecies I", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275029", "@num": "22", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 22 (P) JORF 12 juillet 1986 en vigueur le 15 septembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000512460", "#text": "loi 86-824 1986-07-11 art. 22 I, II Finances rectificative pour 1986 JORF 12 juillet 1986 en vigueur le 15 septembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGIARTI000022846616", "@num": "1", "#text": "Arrêté du 29 novembre 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563089", "@nortexte": "BUDL9600162A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-11-29" }, { "@id": "LEGIARTI000030783748", "@num": "1594 I ter", "#text": "Code général des impôts, CGI. - art. 1594 I ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288201", "@num": "163 unvicies", "#text": "Code général des impôts, CGI. - art. 163 unvicies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006309252", "@fin": "1982-12-31", "@num": "238 bis HA", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309253", "@fin": "1985-01-01", "@num": "238 bis HA", "@etat": "MODIFIE", "@debut": "1982-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309254", "@fin": "1986-09-15", "@num": "238 bis HA", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309255", "@fin": "1989-07-14", "@num": "238 bis HA", "@etat": "MODIFIE", "@debut": "1986-09-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309256", "@fin": "1991-12-31", "@num": "238 bis HA", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309257", "@fin": "1993-08-18", "@num": "238 bis HA", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309258", "@fin": "1994-09-02", "@num": "238 bis HA", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309259", "@fin": "1996-05-12", "@num": "238 bis HA", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006309260", "@fin": "1998-04-22", "@num": "238 bis HA", "@etat": "TRANSFERE", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les entreprises soumises à l'impôt sur les sociétés ou assujetties à un régime réel d'imposition peuvent déduire de leurs résultats imposables une somme égale au montant total des investissements productifs réalisés dans les départements de la Guadeloupe, de la Guyane, de la Martinique et de la Réunion [*DOM*] à l'occasion de la création ou l'extension d'exploitations appartenant aux secteurs d'activité de l'industrie, de la pêche, de l'hôtellerie, du tourisme, des énergies nouvelles, de l'agriculture, du bâtiment et des travaux publics, des transports et de l'artisanat. La déduction est opérée sur le résultat de l'exercice au cours duquel l'investissement est réalisé, le déficit éventuel de l'exercice étant reporté dans les conditions prévues aux articles 156-I et 209-I.
\n
\n
Pour ouvrir droit à déduction, les investissements définis à l'alinéa précédent et dont le montant total est supérieur à 30.000.000 F doivent avoir été portés, préalablement à leur réalisation, à la connaissance du ministre délégué auprès du ministre chargé du budget, et n'avoir pas appelé d'objection motivée de sa part dans un délai de trois mois.
\n
La déduction prévue au premier alinéa ne s'applique qu'à la fraction du prix de revient des investissements réalisés par les entreprises qui excède le montant des apports en capital ouvrant droit, au profit de leurs associés, aux déductions prévues au paragraphe II et à l'article 199 undecies.
\n
II. Les entreprises mentionnées au I peuvent, d'autre part, déduire de leur revenu imposable une somme égale au montant total des souscriptions au capital des sociétés de développement régional des départements d'outre-mer ou des sociétés effectuant dans les mêmes départements des investissements productifs dans les secteurs d'activité de l'industrie, de la pêche, de l'hôtellerie, du tourisme, des énergies nouvelles, de l'agriculture, du bâtiment et des travaux publics, des transports et de l'artisanat.
\n
Pour ouvrir droit à déduction, la constitution ou l'augmentation du capital des sociétés mentionnées à l'alinéa précédent, et dont le montant est supérieur à 30.000.000 F, doit être portée, préalablement à sa réalisation, à la connaissance du ministre chargé du budget, et n'avoir pas appelé d'objection motivée de sa part dans un délai de trois mois.
\n
III. (Abrogé).
\n
\n
IV. En cas de cession dans le délai de cinq ans de tout ou partie des droits sociaux souscrits à compter du 1er janvier 1983 par les entreprises avec le bénéfice des déductions prévues aux II, les sommes déduites sont rapportées [*réintégration*] au résultat imposable de l'année de cession, dans la limite, de la totalité du prix de cession.
\n
\n
V. Les dispositions des I et II s'appliquent jusqu'au 31 décembre 1996 [*date limite*].
\n
Un décret précise, en tant que de besoin, les modalités de leur application (1) (2).
\n
(1) Annexe III, art. 46 quaterdecies A à 46 quaterdecies I.
\n
(2) Rédaction en vigueur à compter du 15 septembre 1986.
" } }, "LEGIARTI000006309256": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 bis HA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006309256", "URL": "article/LEGI/ARTI/00/00/06/30/92/LEGIARTI000006309256.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0238ALXXXXXBE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 156 I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 199 undecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 209 I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 46 quaterdecies A à CGIAN3 46 quaterdecies I", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 art. 22 I, II Finances rectificative pour 1986 JORF 12 juillet 1986 incorporée au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275029", "@num": "22", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 22 (P) JORF 12 juillet 1986 incorporée au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@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": "LEGIARTI000022846616", "@num": "1", "#text": "Arrêté du 29 novembre 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563089", "@nortexte": "BUDL9600162A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-11-29" }, { "@id": "LEGIARTI000030783748", "@num": "1594 I ter", "#text": "Code général des impôts, CGI. - art. 1594 I ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288201", "@num": "163 unvicies", "#text": "Code général des impôts, CGI. - art. 163 unvicies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006309252", "@fin": "1982-12-31", "@num": "238 bis HA", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309253", "@fin": "1985-01-01", "@num": "238 bis HA", "@etat": "MODIFIE", "@debut": "1982-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309254", "@fin": "1986-09-15", "@num": "238 bis HA", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309255", "@fin": "1989-07-14", "@num": "238 bis HA", "@etat": "MODIFIE", "@debut": "1986-09-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309256", "@fin": "1991-12-31", "@num": "238 bis HA", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309257", "@fin": "1993-08-18", "@num": "238 bis HA", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309258", "@fin": "1994-09-02", "@num": "238 bis HA", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309259", "@fin": "1996-05-12", "@num": "238 bis HA", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006309260", "@fin": "1998-04-22", "@num": "238 bis HA", "@etat": "TRANSFERE", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les entreprises soumises à l'impôt sur les sociétés ou assujetties à un régime réel d'imposition peuvent déduire de leurs résultats imposables une somme égale au montant total des investissements productifs réalisés dans les départements de la Guadeloupe, de la Guyane, de la Martinique et de la Réunion [*DOM*] à l'occasion de la création ou l'extension d'exploitations appartenant aux secteurs d'activité de l'industrie, de la pêche, de l'hôtellerie, du tourisme, des énergies nouvelles, de l'agriculture, du bâtiment et des travaux publics, des transports et de l'artisanat. La déduction est opérée sur le résultat de l'exercice au cours duquel l'investissement est réalisé, le déficit éventuel de l'exercice étant reporté dans les conditions prévues aux articles 156-I et 209-I.
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Pour ouvrir droit à déduction, les investissements définis à l'alinéa précédent et dont le montant total est supérieur à 30.000.000 F doivent avoir été portés, préalablement à leur réalisation, à la connaissance du ministre délégué auprès du ministre chargé du budget, et n'avoir pas appelé d'objection motivée de sa part dans un délai de trois mois.
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La déduction prévue au premier alinéa ne s'applique qu'à la fraction du prix de revient des investissements réalisés par les entreprises qui excède le montant des apports en capital ouvrant droit, au profit de leurs associés, aux déductions prévues au paragraphe II et à l'article 199 undecies.
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II. Les entreprises mentionnées au I peuvent, d'autre part, déduire de leur revenu imposable une somme égale au montant total des souscriptions au capital des sociétés de développement régional des départements d'outre-mer ou des sociétés effectuant dans les mêmes départements des investissements productifs dans les secteurs d'activité de l'industrie, de la pêche, de l'hôtellerie, du tourisme, des énergies nouvelles, de l'agriculture, du bâtiment et des travaux publics, des transports et de l'artisanat.
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Pour ouvrir droit à déduction, la constitution ou l'augmentation du capital des sociétés mentionnées à l'alinéa précédent, et dont le montant est supérieur à 30.000.000 F, doit être portée, préalablement à sa réalisation, à la connaissance du ministre chargé du budget, et n'avoir pas appelé d'objection motivée de sa part dans un délai de trois mois.
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III. (Abrogé).
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IV. En cas de cession dans le délai de cinq ans de tout ou partie des droits sociaux souscrits à compter du 1er janvier 1983 par les entreprises avec le bénéfice des déductions prévues aux II, les sommes déduites sont rapportées [*réintégration*] au résultat imposable de l'année de cession, dans la limite, de la totalité du prix de cession.
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V. Les dispositions du présent article sont applicables entre le 15 septembre 1986 et le 31 décembre 1996 [*date limite*].
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Un décret précise, en tant que de besoin, les modalités de leur application (1).
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(1) Annexe III, art. 46 quaterdecies A à 46 quaterdecies I.
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" } }, "LEGIARTI000006311238": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "968 B", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1989-01-01", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006311238", "URL": "article/LEGI/ARTI/00/00/06/31/12/LEGIARTI000006311238.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0968ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 art. 5 Finances rectificative pour 1986 JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275439", "@num": "2", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 2 () JORF 28 décembre 1988 en vigueur le 1er janvier 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006648847", "@num": "L351-2", "#text": "Code du travail - art. L351-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162855", "@fin": "1989-01-01", "#text": "CONCOURS ADMINISTRATIFS.", "@debut": "1986-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147163", "@fin": "1982-12-30", "#text": "DROITS DE DELIVRANCE DE DOCUMENTS ET PERCEPTIONS DIVERSES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133876", "@fin": "1982-12-30", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006311238", "@fin": "1989-01-01", "@num": "968 B", "@etat": "ABROGE", "@debut": "1986-07-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'inscription aux concours de recrutement des fonctionnaires de l'Etat donne lieu à la perception au profit de l'Etat d'un droit de timbre de 150 F.

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Sont exemptés du droit de timbre les candidats bénéficiaires des revenus de remplacement prévus par l'article L 351-2 du code du travail. Sont également exemptés les candidats à charge des personnes ne disposant pas d'autres revenus que ceux prévus par l'article L 351-2 précité.

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" } }, "LEGIARTI000006315629": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L12", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-07-09", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006315629", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315629.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL012AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002293605", "@num": "67", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 67, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006275024", "@num": "18", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 18 (V) JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000512460", "#text": "loi 86-824 1986-07-11 art. 18 III, IV finances rectificative pour 1986 JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000022740051", "@num": "2-1", "#text": "Décret n°2000-738 du 1 août 2000 - art. 2-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000218155", "@nortexte": "ECOP0000190D", "@numtexte": "2000-738", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "LEGIARTI000006258435", "@num": "1", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000049826657", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "#text": "CGI L16", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L47", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000046875411", "@num": "1649 quater E", "#text": "Code général des impôts, CGI. - art. 1649 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875405", "@num": "1649 quater H", "#text": "Code général des impôts, CGI. - art. 1649 quater H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768424", "@num": "1649 quater K quater", "#text": "Code général des impôts, CGI. - art. 1649 quater K quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815879", "@num": "1649 quater L", "#text": "Code général des impôts, CGI. - art. 1649 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638140", "@num": "1649 quater-0 B bis", "#text": "Code général des impôts, CGI. - art. 1649 quater-0 B bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020038404", "@num": "L10", "#text": "Livre des procédures fiscales - art. L10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815256", "@num": "L13 F", "#text": "Livre des procédures fiscales - art. L13 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874362", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037309262", "@num": "L54 C", "#text": "Livre des procédures fiscales - art. L54 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147347", "@fin": "1988-01-01", "#text": "DISPOSITIONS GENERALES.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133970", "@fin": "1989-07-14", "#text": "LE DROIT DE CONTROLE DE L'ADMINISTRATION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@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": "LEGIARTI000006315627", "@fin": "1983-10-09", "@num": "L12", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315628", "@fin": "1986-07-12", "@num": "L12", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315629", "@fin": "1987-07-09", "@num": "L12", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315630", "@fin": "1993-01-01", "@num": "L12", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315631", "@fin": "1997-04-11", "@num": "L12", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315632", "@fin": "2007-02-21", "@num": "L12", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315633", "@fin": "2023-01-01", "@num": "L12", "@etat": "MODIFIE", "@debut": "2007-02-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046872998", "@fin": "2999-01-01", "@num": "L12", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration des impôts peut procéder à la vérification approfondie de la situation fiscale d'ensemble des personnes physiques au regard de l'impôt sur le revenu dans les conditions prévues au présent livre.
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A l'occasion de cette vérification, l'administration peut contrôler la cohérence entre, d'une part les revenus déclarés et, d'autre part, la situation patrimoniale, la situation de trésorerie et les éléments du train de vie dES MEMBRES DU FOYER FISCAL.
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Sous peine de nullité de l'imposition, cette vérification approfondie ne peut s'étendre sur une période supérieure à un an, comptée à partir de la réception ou de la remise de l'avis de vérification prévu à l'article L. 47 (1).
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Toutefois, la limite prévue à l'alinéa précédent n'est pas applicable lorsque le contribuable a eu recours à des manoeuvres frauduleuses, lorsqu'il ne produit pas ses relevés de compte dans un délai de soixante jours à compter de la demande de l'administration, lorsqu'il a obtenu des délais complémentaires pour répondre aux demandes de justification prévues à l'article L. 16, lorsqu'il a perçu des revenus à l'étranger ou en provenance directe de l'étranger.
\n
\n
(1) Disposition applicable aux vérifications pour lesquelles l'avis de vérification prévu à l'article L 47 est envoyé et remis aprés le 1er juillet 1986.
\n
" } }, "LEGIARTI000006315891": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L169", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-12-31", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006315891", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315891.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL169AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI L185", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code de la construction L313-4", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 1948-12-09 art. 322 1, art. 2102 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 art. 115", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 15 1", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFARTI000001295652", "@num": "38", "#text": "Loi n°66-10 du 6 janvier 1966 - art. 38, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 art. 18 I, IV finances rectificative pour 1986 JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275024", "@num": "18", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 18 (V) JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000870114", "#text": "Décret 86-1087 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000870114", "@numtexte": "86-1087", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGIARTI000025001088", "@num": "Annexe", "#text": "Arrêté du 16 octobre 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021164127", "@nortexte": "MCCK0918755A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-16" }, { "@id": "LEGIARTI000021579871", "@num": "18", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000024779771", "@num": "5", "#text": "Arrêté du 22 septembre 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024778093", "@nortexte": "BCRE1127285A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-22" }, { "#text": "CGI 1966 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L168 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000050941499", "@num": "4", "#text": "Décret n°2021-148 du 11 février 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043129895", "@nortexte": "ECOE2020899D", "@numtexte": "2021-148", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-11" }, { "@id": "LEGIARTI000044604079", "@num": "L162-9", "#text": "Code des impositions sur les biens et services - art. L162-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046385047", "@num": "1", "#text": "Décret n°2022-1299 du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383394", "@nortexte": "ECOE2218933D", "@numtexte": "2022-1299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-07" }, { "@id": "LEGITEXT000049268880", "#text": "Décret n°2024-212 du 11 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049267825", "@nortexte": "ECOE2401604D", "@numtexte": "2024-212", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-11" }, { "@id": "LEGIARTI000006295166", "@num": "74 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 P (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295217", "@num": "90", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 90 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313094", "@num": "1768 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622381", "@num": "102 ter", "#text": "Code général des impôts, CGI. - art. 102 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622718", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873325", "@num": "302 septies A ter B", "#text": "Code général des impôts, CGI. - art. 302 septies A ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988321", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046385762", "@num": "242 nonies G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025685048", "@num": "371 L bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025685548", "@num": "371 W bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 W bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869194", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635547", "@num": "L168", "#text": "Livre des procédures fiscales - art. L168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315399", "@num": "L171", "#text": "Livre des procédures fiscales - art. L171 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026891312", "@num": "L171-0 A", "#text": "Livre des procédures fiscales - art. L171-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315897", "@num": "L172", "#text": "Livre des procédures fiscales - art. L172 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046901153", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028438264", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874362", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917185", "@num": "L68", "#text": "Livre des procédures fiscales - art. L68 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316287", "@num": "R*169 B-1", "#text": "Livre des procédures fiscales - art. R*169 B-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1917-07-31 art. 54", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191974", "@fin": "2999-01-01", "#text": "A : Dispositions générales", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180064", "@fin": "2999-01-01", "#text": "I : Impôts directs d'État", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163101", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147335", "@fin": "2999-01-01", "#text": "Chapitre IV : Les délais de prescription", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@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": "LEGIARTI000006315890", "@fin": "1986-07-12", "@num": "L169", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315891", "@fin": "1993-12-31", "@num": "L169", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315892", "@fin": "1997-04-11", "@num": "L169", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315893", "@fin": "2006-12-31", "@num": "L169", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315894", "@fin": "2007-12-29", "@num": "L169", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014130", "@fin": "2010-01-01", "@num": "L169", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020038768", "@fin": "2009-12-31", "@num": "L169", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645067", "@fin": "2010-05-01", "@num": "L169", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177895", "@fin": "2010-06-17", "@num": "L169", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022357543", "@fin": "2011-01-01", "@num": "L169", "@etat": "MODIFIE", "@debut": "2010-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374265", "@fin": "2011-12-30", "@num": "L169", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092444", "@fin": "2015-01-01", "@num": "L169", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029355801", "@fin": "2014-12-30", "@num": "L169", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023980", "@fin": "2018-01-01", "@num": "L169", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432407", "@fin": "2018-10-25", "@num": "L169", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526113", "@fin": "2022-01-01", "@num": "L169", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981256", "@fin": "2023-01-01", "@num": "L169", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038595833", "@fin": "2024-03-14", "@num": "L169", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048831289", "@fin": "2999-01-01", "@num": "L169", "@etat": "VIGUEUR", "@debut": "2024-03-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'impôt sur le revenu et l'impôt sur les sociétés, le droit de reprise de l'administration des impôts s'exerce, sauf application de l'article L 168 A, jusqu'à la fin de la troisième année qui suit celle au titre de laquelle l'imposition est due.
\n
" } }, "LEGIARTI000006315912": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L180", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006315912", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315912.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL180AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 647", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L168 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 art. 18 I, IV Finances rectificative pour 1986 JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275024", "@num": "18", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 18 (V) JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000870114", "#text": "Décret 86-1087 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000870114", "@numtexte": "86-1087", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "#text": "Edition du 31 juillet 1986", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315405", "@num": "L172 C", "#text": "Livre des procédures fiscales - art. L172 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315426", "@num": "L181", "#text": "Livre des procédures fiscales - art. L181 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026889661", "@num": "L181-0 A", "#text": "Livre des procédures fiscales - art. L181-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029097061", "@num": "L181-0 B", "#text": "Livre des procédures fiscales - art. L181-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180126", "@fin": "1997-04-11", "#text": "I : Dispositions générales.", "@debut": "1986-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163129", "@fin": "1997-04-11", "#text": "Section IV : Droits d'enregistrement, taxe de publicité foncière, impôt de solidarité sur la fortune, droits de timbre, droits et taxes assimilées", "@debut": "1986-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147335", "@fin": "2999-01-01", "#text": "Chapitre IV : Les délais de prescription", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@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": "LEGIARTI000006315910", "@fin": "1984-07-24", "@num": "L180", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315911", "@fin": "1986-07-12", "@num": "L180", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315912", "@fin": "1997-04-11", "@num": "L180", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315913", "@fin": "2011-07-31", "@num": "L180", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024429986", "@fin": "2013-01-01", "@num": "L180", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949012", "@fin": "2018-01-01", "@num": "L180", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036428464", "@fin": "2999-01-01", "@num": "L180", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour les droits d'enregistrement, la taxe de publicité foncière, les droits de timbre, ainsi que les taxes, redevances et autres impositions assimilées, le droit de reprise de l'administration s'exerce, sauf application de l'article L 168 A, jusqu'à l'expiration de la troisième année suivant celle de l'enregistrement d'un acte ou d'une déclaration ou de l'accomplissement de la formalité fusionnée définie à l'article 647 du code général des impôts.
\n
Toutefois, ce délai n'est opposable à l'administration que si l'exigibilité des droits et taxes a été suffisamment révélée par le document enregistré ou présenté à la formalité, sans qu'il soit nécessaire de procéder à des recherches ultérieures.
" } }, "LEGIARTI000006317695": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "76", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1990-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006317695", "URL": "article/LEGI/ARTI/00/00/06/31/76/LEGIARTI000006317695.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEELXXXXXX076AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1518 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 art. 29 Finances rectificative pour 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006312109", "@num": "1518 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1518 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147437", "@fin": "2999-01-01", "#text": "a) : Fiscalité locale", "@debut": "1990-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134057", "@fin": "2999-01-01", "#text": "A. : Mesures concernant la fiscalité", "@debut": "1989-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114687", "@fin": "2999-01-01", "#text": "Titre II : Dispositions permanentes", "@debut": "1989-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084520", "@fin": "2999-01-01", "#text": "Deuxième partie : Moyens des services et dispositions spéciales", "@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": "LEGIARTI000006317695", "@fin": "2999-01-01", "@num": "76", "@etat": "VIGUEUR", "@debut": "1990-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - La révision générale des valeurs locatives foncières prévue pour 1990 par le paragraphe IV de l'article 29 de la loi de finances rectificative pour 1986 (n° 86-824 du 11 juillet 1986) est remplacée par une revalorisation forfaitaire effectuée dans les conditions fixées par l'article 1518 bis du code général des impôts.
\n
II. et III. Paragraphes modificateurs
" } }, "LEGIARTI000006319194": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "48", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319194", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319194.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX048AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000006062767", "#text": "Décret n°78-1067 du 9 novembre 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504315", "@num": "1", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000031831922", "@num": "1", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504334", "@num": "10", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504336", "@num": "11", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 11 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504338", "@num": "12", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 12 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": 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"@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504348", "@num": "17", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 17 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504350", "@num": "18", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 18 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504352", "@num": "19", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 19 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504318", "@num": "2", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504354", "@num": "20", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504355", "@num": "21", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504357", "@num": "22", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 22 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504361", "@num": "23", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504320", "@num": "3", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504322", "@num": "4", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504324", "@num": "5", "#text": "Décret n°78-1067 du 9 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"@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504332", "@num": "9", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "JORFTEXT000000504703", "#text": "Loi n°83-628 du 12 juillet 1983 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000504703", "@numtexte": "83-628", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-12" }, { "@id": "JORFTEXT000000512460", "#text": "Loi n°86-824 du 11 juillet 1986 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": 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"cible", "@cidtexte": "JORFTEXT000020369122", "@nortexte": "BCFB0904331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-03-02" }, { "@id": "LEGITEXT000020850069", "#text": "Décret n°2009-855 du 8 juillet 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020835040", "@nortexte": "BCFP0915416D", "@numtexte": "2009-855", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-07-08" }, { "@id": "LEGITEXT000020980059", "#text": "Arrêté du 12 août 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020979351", "@nortexte": "BCFB0918696A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-08-12" }, { "@id": "LEGITEXT000022397936", "#text": "Décret n°2010-702\n du 25 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022392819", "@nortexte": "BCRB1014454D", "@numtexte": "2010-702", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-25" }, { "@id": "LEGITEXT000022498311", "#text": "Arrêté du 1er juillet 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022485040", "@nortexte": "BCRB1017500A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-01" }, { "@id": "LEGITEXT000023408045", "#text": "Arrêté du 23 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023336876", "@nortexte": "BCRB1033349A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-23" }, { "@id": "LEGITEXT000023827432", "#text": "Arrêté du 1er avril 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023827141", "@nortexte": "BCRB1107304A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-04-01" }, { "@id": "LEGITEXT000024167819", "#text": "Arrêté du 8 juin 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024153234", "@nortexte": "BCRB1114645A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-08" }, { "@id": "LEGITEXT000024943443", "#text": "Arrêté du 8 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024941411", "@nortexte": "BCRB1132433A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-08" }, { "@id": "LEGITEXT000031846500", "#text": "Arrêté du 30 avril 2012 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000025824921", "@nortexte": "BCRB1134941A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-04-30" }, { "@id": "LEGITEXT000026458280", "#text": "Arrêté du 1er octobre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026457720", "@nortexte": "BUDB1235083A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-10-01" }, { "@id": "LEGITEXT000026913392", "#text": "Arrêté du 31 décembre 2012 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000026879136", "@nortexte": "BUDB1242766A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-31" }, { "@id": "LEGITEXT000027094985", "#text": "Arrêté du 18 février 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027093828", "@nortexte": "BUDB1302777A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-18" }, { "@id": "LEGITEXT000027263768", "#text": "Arrêté du 29 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027262977", "@nortexte": "BUDB1306117A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-03-29" }, { "@id": "LEGITEXT000027479822", "#text": "Arrêté du 27 mai 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027478559", "@nortexte": "BUDB1312274A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-27" }, { "@id": "LEGITEXT000027948000", "#text": "Arrêté du 4 septembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027947506", "@nortexte": "BUDB1320501A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-09-04" }, { "@id": "LEGITEXT000028541980", "#text": "Arrêté du 27 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028539659", "@nortexte": "BUDB1401698A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-27" }, { "@id": "LEGITEXT000029673426", "#text": "ARRÊTÉ du 28 octobre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029672897", "@nortexte": "FCPB1425260A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-10-28" }, { "@id": "LEGITEXT000030742918", "#text": "DÉCRET n°2015-670 du 15 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030741427", "@nortexte": "FCPB1512288D", "@numtexte": "2015-670", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-15" }, { "@id": "LEGITEXT000031286566", "#text": "ARRÊTÉ du 6 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031285595", "@nortexte": "FCPB1523308A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-06" }, { "@id": "LEGITEXT000031387005", "#text": "ARRÊTÉ du 23 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031386451", "@nortexte": "FCPB1523955A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-23" }, { "@id": "LEGITEXT000032348623", "#text": "Arrêté du 25 mars 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032325085", "@nortexte": "FCPB1603822A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-25" }, { "@id": "LEGITEXT000032964126", "#text": "Arrêté du 21 juillet 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032962920", "@nortexte": "FCPB1620584A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-07-21" }, { "@id": "LEGITEXT000033043090", "#text": "Arrêté du 3 août 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033011550", "@nortexte": "FCPB1622030A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-08-03" }, { "@id": "LEGITEXT000033138878", "#text": "Arrêté du 14 septembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033138409", "@nortexte": "ECFB1625391A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-09-14" }, { "@id": "LEGITEXT000033836659", "#text": "Arrêté du 27 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033735367", "@nortexte": "ECFB1634279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGITEXT000034114474", "#text": "Arrêté du 28 février 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034111944", "@nortexte": "ECFB1706264A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-28" }, { "@id": "LEGITEXT000034647807", "#text": "Décret n°2017-913 du 9 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034638762", "@nortexte": "INTD1707610D", "@numtexte": "2017-913", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGITEXT000034921743", "#text": "Arrêté du 6 juin 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034921014", "@nortexte": "CPAB1716123A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-06-06" }, { "@id": "LEGITEXT000035458528", "#text": "Décret n°2017-1306 du 25 août 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035456842", "@nortexte": "INTD1713523D", "@numtexte": "2017-1306", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-25" }, { "@id": "LEGIARTI000035458554", "@num": "5", "#text": "Décret n°2017-1306 du 25 août 2017 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000035456842", "@nortexte": "INTD1713523D", "@numtexte": "2017-1306", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-25" }, { "@id": "LEGITEXT000035678567", "#text": "Arrêté du 27 septembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035676623", "@nortexte": "CPAB1726529A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-09-27" }, { "@id": "LEGITEXT000036087347", "#text": "Arrêté du 24 novembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036086643", "@nortexte": "CPAB1727504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-24" }, { "@id": "LEGITEXT000043500562", "#text": "Arrêté du 5 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036162091", "@nortexte": "INTD1719933A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-05" }, { "@id": "LEGITEXT000036255364", "#text": "Arrêté du 22 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036252390", "@nortexte": "CPAB1735736A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGITEXT000036476275", "#text": "Arrêté du 29 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036337866", "@nortexte": "CPAB1732618A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-29" }, { "@id": "LEGITEXT000037494373", "#text": "Arrêté du 3 octobre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037493584", "@nortexte": "CPAB1826672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-03" }, { "@id": "LEGITEXT000037605158", "#text": "Arrêté du 12 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037604363", "@nortexte": "CPAB1829295A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-12" }, { "@id": "LEGITEXT000041525765", "#text": "Décret n°2018-1076 du 3 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037699019", "@nortexte": "CPAB1821508D", "@numtexte": "2018-1076", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-03" }, { "@id": "LEGITEXT000037820034", "#text": "Arrêté du 11 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037815015", "@nortexte": "CPAB1832893A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-11" }, { "@id": "LEGIARTI000041404890", "@num": "22", "#text": "Décret n°2019-1061 du 17 octobre 2019 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039234140", "@nortexte": "CPAB1929293D", "@numtexte": "2019-1061", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-10-17" }, { "@id": "LEGITEXT000039312748", "#text": "Arrêté du 30 octobre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039309261", "@nortexte": "CPAB1929934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-30" }, { "@id": "LEGITEXT000039664683", "#text": "Arrêté du 20 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039663419", "@nortexte": "CPAB1936892A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-20" }, { "@id": "LEGITEXT000039680118", "#text": "Décret n°2019-1456 du 26 décembre 2019 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039675977", "@nortexte": "CPAB1933482D", "@numtexte": "2019-1456", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-26" }, { "@id": "LEGIARTI000041403652", "@num": "7", "#text": "Décret n°2019-1562 du 30 décembre 2019 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000039700947", "@nortexte": "CPAB1930956D", "@numtexte": "2019-1562", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000006305628", "@num": "919 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 919 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305625", "@num": "919 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 919 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1995-01-16 7M-1-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319194", "@fin": "2999-01-01", "@num": "48", "@etat": "VIGUEUR", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit de timbre prévu à l'article 919 C du code général des impôts et le prélèvement institué par l'article 6 de la loi de finances rectificative pour 1986 (n° 86-824 du 11 juillet 1986) s'appliquent aux appareils de jeux individuels, portables et jetables servant de support à un jeu exploité par La Française des jeux. Ces appareils ne sont pas soumis aux dispositions de l'article 2 de la loi n° 83-628 du 12 juillet 1983 relative aux jeux de hasard.
\n
" } }, "LEGIARTI000006328124": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1986-09-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006328124", "URL": "article/LEGI/ARTI/00/00/06/32/81/LEGIARTI000006328124.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAISAXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 art. 31 Finances rectificative pour 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 art. 31 Finances rectificative pour 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGITEXT000006074228", "#text": "Code de la route R138 A 1°", "@sens": "source", "@cidtexte": "LEGITEXT000006074228", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "LEGITEXT000006070001", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 26 août 1986 fixant la liste des travaux et des matériels agricoles prévue par l'article 31 de la loi de finances rectificative pour 1986 (n° 86-824 du 11 juillet 1986)", "@debut": "1986-09-03", "@id_txt": "LEGITEXT000006070001", "@c_titre_court": "Arrêté du 26 août 1986" } ], "@date_publi": "2999-01-01", "@date_signature": "1986-08-26" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006328124", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1986-09-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La liste des travaux et des matériels agricoles prévue par l'article 31 de la loi de finances rectificative pour 1986 (n° 86-824, du 11 juillet 1986) est fixée comme suit :
\n
1. Labours, préparation et entretien des sols de cultures :
\n charrues, matériels de préparation et d'entretien des sols de culture, à dents, à lames ou à disques ;
\n
2. Fertilisation : matériels d'épandage ;
\n
3. Semis et plantations : semoirs et planteuses ;
\n
4. Entretien et traitement des cultures : matériels de taille et de traitement des cultures ;
\n
5. Récoltes : matériels de fenaison, de moisson, de vendange ; matériels spécifiques de récolte des racines, des tubercules, des fruits et légumes ; matériels de transport et de manutention spécialement agencés pour la récolte ;
\n
6. Ensemble des travaux mentionnés ci-dessus : tracteurs agricoles définis à l'article R. 138 (A, 1°) du code de la route.
" } }, "LEGIARTI000019458159": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-13", "DATE_DEBUT": "2007-10-08" } }, "META_COMMUN": { "ID": "LEGIARTI000019458159", "URL": "article/LEGI/ARTI/00/00/19/45/81/LEGIARTI000019458159.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006504342", "@num": "14", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 14 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504419", "@num": "15", "#text": "Décret n°85-390 du 1 avril 1985 - art. 15 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000885534", "@numtexte": "85-390", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-04-01" }, { "@id": "JORFTEXT000000512460", "#text": "Loi n°86-824 du 11 juillet 1986 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFARTI000001856838", "@num": "1", "#text": "Arrêté du 1 octobre 2007 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000792018", "@nortexte": "BCFB0766872A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-10-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000818945", "@nor": "BUDB0610016A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 9 mars 2006 fixant la répartition des sommes misées sur les jeux exploités par La Française des jeux", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000818945", "@c_titre_court": "Arrêté du 9 mars 2006" }, { "@fin": "2222-02-22", "#text": "Arrêté du 9 mars 2006 fixant la répartition des sommes misées sur les jeux exploités par La Française des jeux", "@debut": "2006-03-15", "@id_txt": "LEGITEXT000019457977", "@c_titre_court": "Arrêté du 9 mars 2006" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE BUDGET ET REFORME DE L'ETAT", "@date_publi": "2006-03-14", "@date_signature": "2006-03-09", "@num_parution_jo": "0062" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019457978", "@fin": "2007-10-08", "@num": "2", "@etat": "MODIFIE", "@debut": "2006-03-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019458159", "@fin": "2008-01-13", "@num": "2", "@etat": "MODIFIE", "@debut": "2007-10-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019458219", "@fin": "2008-10-05", "@num": "2", "@etat": "MODIFIE", "@debut": "2008-01-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019458613", "@fin": "2009-03-11", "@num": "2", "@etat": "MODIFIE", "@debut": "2008-10-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", 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"@etat": "MODIFIE", "@debut": "2017-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036476626", "@fin": "2018-10-15", "@num": "2", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037494615", "@fin": "2018-11-14", "@num": "2", "@etat": "MODIFIE", "@debut": "2018-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037614318", "@fin": "2018-12-16", "@num": "2", "@etat": "MODIFIE", "@debut": "2018-11-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037832168", "@fin": "2019-11-06", "@num": "2", "@etat": "MODIFIE", "@debut": "2018-12-16", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000039313215", "@fin": "2222-02-22", "@num": "2", "@etat": "ABROGE_DIFF", "@debut": "2019-11-06", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002069775", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La part des sommes misées qui est dévolue au jeu se compose de la part affectée aux gagnants (pour les jeux de contrepartie, celle-ci est fondée sur le calcul des probabilités de gains et sur l'expérience statistique) et de la part affectée à la dotation structurelle du fonds de contrepartie, en application de l'article 14 du décret n° 78-1067 du 9 novembre 1978 et de l'article 15 du décret n° 85-390 du 1er avril 1985. Ces parts sont les suivantes :
1. Pour Loto et Super Loto, la part affectée aux gagnants est de 50,485 % ;
2. Pour Euro Millions, la part affectée aux gagnants est de 50,000 % nets du prélèvement progressif institué par l'article 6 de la loi n° 86-824 du 11 juillet 1986, modifié par l'article 61 de la loi n° 90-1169 du 29 décembre 1990 ;
3. Pour Joker +, la part affectée aux gagnants est de 56,600 % et la part affectée à la dotation structurelle du fonds de contrepartie de 1,000 % ;
4. Pour Keno, la part affectée aux gagnants est de 59,000 % et la part affectée à la dotation structurelle du fonds de contrepartie de 1,930 % ;
5. Pour Rapido, la part affectée aux gagnants est de 66,520 % et la part affectée à la dotation structurelle du fonds de contrepartie de 0,180 % ;
6. Pour Cote & Match, la part affectée aux gagnants est de 70,000 % et la part affectée à la dotation structurelle du fonds de contrepartie de 4,000 % ;
7. Pour Loto Foot, la part affectée aux gagnants est de 70,000 % ;
8. Pour les jeux de loterie instantanée, la part affectée aux gagnants est au minimum de 50 % et au maximum de 70 % de la valeur nominale des émissions. Pour les jeux Tac o Tac Gagnant à vie et Millionnaire, la part affectée à la dotation structurelle du fonds de contrepartie est respectivement de 0,760 % et de 0,600 %.

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"@debut": "2017-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036476626", "@fin": "2018-10-15", "@num": "2", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037494615", "@fin": "2018-11-14", "@num": "2", "@etat": "MODIFIE", "@debut": "2018-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037614318", "@fin": "2018-12-16", "@num": "2", "@etat": "MODIFIE", "@debut": "2018-11-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037832168", "@fin": "2019-11-06", "@num": "2", "@etat": "MODIFIE", "@debut": "2018-12-16", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000039313215", "@fin": "2222-02-22", "@num": "2", "@etat": "ABROGE_DIFF", "@debut": "2019-11-06", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002069775", "@fin": "2999-01-01", "@num": "2", "@debut": 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2. Pour Euro Millions, la part affectée aux gagnants est de 50, 000 % nets du prélèvement progressif institué par l'article 6 de la loi n° 86-824 du 11 juillet 1986, modifié par l'article 61 de la loi n° 90-1169 du 29 décembre 1990 ;
3. Pour Joker +, la part affectée aux gagnants est de 56, 600 % et la part affectée à la dotation structurelle du fonds de contrepartie de 1,000 % ;
4. Pour Keno, la part affectée aux gagnants est de 59,000 % et la part affectée à la dotation structurelle du fonds de contrepartie de 1,930 % ;
5. Pour Rapido, la part affectée aux gagnants est de 66,520 % et la part affectée à la dotation structurelle du fonds de contrepartie de 0,180 % ;

6. Pour l'ensemble des jeux de pronostics sportifs et sur un nombre significatif d'événements, la part affectée aux gagnants ne peut excéder 75,000 % et la part affectée à la dotation structurelle des fonds de contrepartie des jeux de ce type ne peut excéder 2,000 % ;

7. Pour l'ensemble des jeux de loterie instantanée et sur un nombre significatif d'émissions, la part affectée aux gagnants est en moyenne au minimum de 50 % et au maximum de 70 % de la valeur nominale des émissions. Pour les jeux \"Tac o Tac Gagnant à vie\" et Millionnaire, la part affectée à la dotation structurelle du fonds de contrepartie est respectivement de 0,760 % et de 0,600 %.

" } }, "LEGIARTI000038497676": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "138", "ETAT": "MODIFIE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2019-05-24" } }, "META_COMMUN": { "ID": "LEGIARTI000038497676", "URL": "article/LEGI/ARTI/00/00/38/49/76/LEGIARTI000038497676.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006321689", "@num": "136", "#text": "Loi du 31 mai 1933 - art. 136 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000691699", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1933-05-31" }, { "@id": "LEGIARTI000006504340", "@num": "13", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 13 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504342", "@num": "14", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 14 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n° 84-1208 du 29 décembre 1984 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000038589483", "@num": "42", "#text": "Loi n° 84-1208 du 29 décembre 1984 - art. 42 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000512460", "#text": "Loi n° 86-824 du 11 juillet 1986 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000022209337", "@num": "6", "#text": "Loi n° 86-824 du 11 juillet 1986 - art. 6 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000190291", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000041466986", "@num": "18", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 18 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000041466982", "@num": "19", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000026857857", "#text": "LOI n°2012-1510 du 29 décembre 2012 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000026888255", "@num": "88", "#text": "LOI n°2012-1510 du 29 décembre 2012 - art. 88 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "JORFARTI000026858594", "@num": "88", "#text": "LOI n°2012-1510 du 29 décembre 2012 - art. 88 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "JORFTEXT000036298548", "#text": "LOI n° 2017-1775 du 28 décembre 2017 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000038589492", "@num": "90", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 90 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "JORFARTI000038496333", "@num": "138", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 138 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI. 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I.-A.-Il est institué un prélèvement sur le produit brut des jeux de loterie commercialisés en réseau physique de distribution et en ligne mentionnés au I de l'article 137 de la présente loi.
\n
Le prélèvement est dû par la personne morale chargée de l'exploitation des jeux de loterie mentionnés au premier alinéa du présent A.
\n
Le prélèvement est assis sur le produit brut des jeux, constitué par la différence entre les sommes misées par les joueurs et les sommes versées ou à reverser aux gagnants. Les sommes engagées par les joueurs à compter du 1er janvier 2020 sont définies comme des sommes misées à compter de la date de réalisation du ou des événements sur lesquels repose le jeu, y compris celles apportées par l'opérateur à titre gracieux. Les sommes versées ou à reverser aux gagnants sont constituées de l'ensemble des gains en numéraire ou en nature versés ou à reverser aux joueurs à compter de la date de réalisation du ou des événements sur lesquels repose le jeu, à l'exclusion des sommes en numéraire ou en nature attribuées à titre gracieux à certains joueurs dans le cadre d'actions commerciales.
\n
Le taux du prélèvement est fixé à 54,5 % pour les jeux de tirage traditionnels dont le premier rang de gain est réparti en la forme mutuelle et à 42 % pour les autres jeux de loterie.
\n
L'exigibilité du prélèvement est constituée par la réalisation du ou des événements sur lesquels repose le jeu. Pour les jeux de loterie pour lesquels l'intervention du hasard est antérieure à la mise à disposition du support de jeu, l'exigibilité du prélèvement est constituée par l'affectation au jeu des mises engagées par le joueur.
\n
Le produit du prélèvement est déclaré et liquidé par la personne morale chargée de l'exploitation des jeux de loteries mentionnés au I de l'article 137 sur une déclaration mensuelle dont le modèle est fixé par l'administration. Elle est déposée, accompagnée du paiement, dans les délais fixés en matière de taxe sur le chiffre d'affaires.
\n
Dans le cas où le produit brut des jeux calculé au titre d'un mois est négatif, celui-ci vient en déduction du produit brut des jeux calculé au titre des mois suivants.
\n
Le prélèvement est recouvré et contrôlé selon les mêmes procédures et sous les mêmes sanctions, garanties, sûretés et privilèges que les taxes sur le chiffre d'affaires. Les réclamations sont présentées, instruites et jugées selon les règles applicables à ces mêmes taxes.
\n
B.-Le prélèvement mentionné au A du présent I donne lieu au versement, au comptable public compétent, d'un acompte au titre du mois de décembre effectué chaque année au mois de décembre dans des conditions fixées par décret.
\n
Le montant de cet acompte est égal au montant du prélèvement dû au titre du mois de novembre de la même année.
\n
Si l'acompte versé est inférieur au prélèvement dû au titre du mois de décembre, le complément est acquitté au mois de janvier qui suit le versement de l'acompte dans des conditions fixées par décret.
\n
Si l'acompte versé est supérieur au prélèvement dû au titre du mois de décembre, l'excédent est déduit des versements suivants.
\n
II.-A.-Il est institué un prélèvement au profit de l'Etat sur les sommes misées par les joueurs dans le cadre des jeux de loterie commercialisés en réseau physique de distribution et en ligne ainsi que des jeux de paris sportifs commercialisés en réseau physique de distribution mentionnés au I de l'article 137 de la présente loi.
\n
Ce prélèvement est dû par la personne morale chargée de l'exploitation des jeux de loterie et de paris sportifs mentionnés au premier alinéa du présent A.
\n
Pour les jeux autres que les jeux instantanés, la fraction prélevée est constituée des lots et gains non réclamés par les gagnants à l'expiration des délais de forclusion fixés par les règlements de ces jeux. Pour les jeux instantanés, elle est constituée par le solde de la part des mises allouées aux joueurs sous la forme de lots et gains, après déduction des lots payés à l'expiration des délais de forclusion fixés par les règlements de ces jeux.
\n
La fraction prélevée est également constituée des lots et gains non réclamés dans les conditions fixées au troisième alinéa du présent A afférents à des prises de jeux syndiquées entre joueurs et groupes de joueurs, après déduction des parts sur lesquelles les joueurs n'ont pas engagé de mise, ainsi que de ceux afférents à ces dernières.
\n
Ce prélèvement est recouvré chaque année, pour les jeux et événements dont le paiement est forclos, dans des conditions fixées par décret. Il est contrôlé selon les mêmes procédures et sous les mêmes sanctions, garanties, sûretés et privilèges que les taxes sur le chiffre d'affaires. Les réclamations sont présentées, instruites et jugées selon les règles applicables à ces mêmes taxes.
\n
B.-Le A du présent II s'applique aux lots et gains versés à compter du 1er janvier 2020, à l'exception des lots et gains de premier rang de répartition et mis en jeu dans le cadre des jeux de paris sportifs organisés en la forme mutuelle et de tirage traditionnel, ainsi que des lots et gains de premier rang des jeux de tirage additionnels. La personne morale mentionnée au même A remet en jeu les lots et gains de premier rang mentionnés audit A dans le cadre de jeux ou opérations promotionnelles organisés ultérieurement.

III.-. A, B, C, D, E A modifié les dispositions suivantes :

-Code général des impôts
\nArt. 302 bis ZH, Art. 302 bis ZJ, Art. 302 bis ZK, Art. 1609 novovicies, Art. 1609 tricies \n
\n

IV.-A modifié les dispositions suivantes :

-Code de la sécurité sociale
\nArt. L136-7-1, Art. L136-8, Art. L137-21 \n
\n

V.-A modifié les dispositions suivantes :

-Ordonnance n° 96-50 du 24 janvier 1996
\nArt. 18, Art. 19 \n
\n

VII.-A modifié les dispositions suivantes :

-Loi n° 86-824 du 11 juillet 1986
\nArt. 6\n
\n

-LOI n° 2012-1510 du 29 décembre 2012
\nArt. 88 \n
\n

A modifié les dispositions suivantes :

-Loi n° 84-1208 DE FINANCES POUR 1985
\nArt. 42 \n
\n

A modifié les dispositions suivantes :

-LOI n° 2017-1775 du 28 décembre 2017
\nArt. 90 \n
\n

Dans toutes les dispositions législatives en vigueur, les mots : à l'article 88 de la loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 sont remplacés par les mots : au I de l'article 138 de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises.

VI.-Les fonds mentionnés aux articles 13 et 14 du décret n° 78-1067 du 9 novembre 1978 relatif à l'organisation et à l'exploitation des jeux de loterie autorisés par l'article 136 de la loi du 31 mai 1933 portant fixation du budget général de l'exercice 1933 et l'article 48 de la loi de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) sont clos à compter du 1er janvier 2020.
\n
Les sommes déposées sur les fonds mentionnés au premier alinéa du présent VI sont versées à l'Etat avant une date fixée par décret, et au plus tard le 31 décembre 2025.

VIII.-Le présent article entre en vigueur le 1er janvier 2020.

" } }, "LEGIARTI000041467010": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "138", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041467010", "URL": "article/LEGI/ARTI/00/00/41/46/70/LEGIARTI000041467010.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au A du VI de l'article 28 de la loi n° 2019-1479 du 28 décembre 2019, ces dispositions entrent en vigueur le 1er janvier 2020.

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Pour le calcul du prélèvement, le montant du produit brut des jeux est multiplié par le rapport entre, d'une part, le montant des mises effectuées sur le jeu en France métropolitaine et dans les départements d'outre-mer et, d'autre part, le montant total des mises effectuées sur le jeu.
\n
Le taux du prélèvement est fixé à 54,5 % pour les jeux de tirage traditionnels dont le premier rang de gain est réparti en la forme mutuelle et à 42 % pour les autres jeux de loterie.
\n
L'exigibilité du prélèvement est constituée par la réalisation du ou des événements sur lesquels repose le jeu. Pour les jeux de loterie pour lesquels l'intervention du hasard est antérieure à la mise à disposition du support de jeu, l'exigibilité du prélèvement est constituée par l'affectation au jeu des mises engagées par le joueur.
\n
Le produit du prélèvement est déclaré et liquidé par la personne morale chargée de l'exploitation des jeux de loteries mentionnés au I de l'article 137 sur une déclaration mensuelle dont le modèle est fixé par l'administration. Elle est déposée, accompagnée du paiement, dans les délais fixés en matière de taxe sur le chiffre d'affaires.
\n
Dans le cas où le produit brut des jeux calculé au titre d'un mois est négatif, celui-ci vient en déduction du produit brut des jeux calculé au titre des mois suivants.
\n
Le prélèvement est recouvré et contrôlé selon les mêmes procédures et sous les mêmes sanctions, garanties, sûretés et privilèges que les taxes sur le chiffre d'affaires. Les réclamations sont présentées, instruites et jugées selon les règles applicables à ces mêmes taxes.
\n
B.-Le prélèvement mentionné au A du présent I donne lieu au versement, au comptable public compétent, d'un acompte au titre du mois de décembre effectué chaque année au mois de décembre dans des conditions fixées par décret.
\n
Le montant de cet acompte est égal au montant du prélèvement dû au titre du mois de novembre de la même année.
\n
Si l'acompte versé est inférieur au prélèvement dû au titre du mois de décembre, le complément est acquitté au mois de janvier qui suit le versement de l'acompte dans des conditions fixées par décret.
\n
Si l'acompte versé est supérieur au prélèvement dû au titre du mois de décembre, l'excédent est déduit des versements suivants.
\n
II.-A.-Il est institué un prélèvement au profit de l'Etat sur les sommes misées par les joueurs dans le cadre des jeux de loterie commercialisés en réseau physique de distribution et en ligne ainsi que des jeux de paris sportifs commercialisés en réseau physique de distribution mentionnés au I de l'article 137 de la présente loi.
\n
Ce prélèvement est dû par la personne morale chargée de l'exploitation des jeux de loterie et de paris sportifs mentionnés au premier alinéa du présent A.
\n
Pour les jeux autres que les jeux instantanés, la fraction prélevée est constituée des lots et gains non réclamés par les gagnants à l'expiration des délais de forclusion fixés par les règlements de ces jeux. Pour les jeux instantanés, elle est constituée par le solde de la part des mises allouées aux joueurs sous la forme de lots et gains, après déduction des lots payés à l'expiration des délais de forclusion fixés par les règlements de ces jeux.
\n
La fraction prélevée est également constituée des lots et gains non réclamés dans les conditions fixées au troisième alinéa du présent A afférents à des prises de jeux syndiquées entre joueurs et groupes de joueurs, après déduction des parts sur lesquelles les joueurs n'ont pas engagé de mise, ainsi que de ceux afférents à ces dernières.
\n
Ce prélèvement est recouvré chaque année, pour les jeux et événements dont le paiement est forclos, dans des conditions fixées par décret. Il est contrôlé selon les mêmes procédures et sous les mêmes sanctions, garanties, sûretés et privilèges que les taxes sur le chiffre d'affaires. Les réclamations sont présentées, instruites et jugées selon les règles applicables à ces mêmes taxes.
\n
B.-Le A du présent II s'applique aux lots et gains versés à compter du 1er janvier 2020, à l'exception des lots et gains de premier rang de répartition et mis en jeu dans le cadre des jeux de paris sportifs organisés en la forme mutuelle et de tirage traditionnel, ainsi que des lots et gains de premier rang des jeux de tirage additionnels. La personne morale mentionnée au même A remet en jeu les lots et gains de premier rang mentionnés audit A dans le cadre de jeux ou opérations promotionnelles organisés ultérieurement.

III.-. A, B, C, D, E A modifié les dispositions suivantes :

-Code général des impôts
\nArt. 302 bis ZH, Art. 302 bis ZJ,\nArt. 302 bis ZK, Art. 1609 novovicies, Art. 1609 tricies \n
\n

IV.-A modifié les dispositions suivantes :

-Code de la sécurité sociale
\nArt. L136-7-1, Art. L136-8, Art. L137-21 \n
\n

V.-A modifié les dispositions suivantes :

-Ordonnance n° 96-50 du 24 janvier 1996
\nArt. 18, Art. 19 \n
\n

VII.-A modifié les dispositions suivantes :

-Loi n° 86-824 du 11 juillet 1986
\nArt. 6\n
\n

-LOI n° 2012-1510 du 29 décembre 2012
Art. 88
\n

A modifié les dispositions suivantes :

-Loi n° 84-1208 DE FINANCES POUR 1985
\nArt. 42 \n
\n

A modifié les dispositions suivantes :

-LOI n° 2017-1775 du 28 décembre 2017
\nArt. 90 \n
\n

VIII.-Le présent article entre en vigueur le 1er janvier 2020.

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"LEGIARTI000006311238", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "JORFTEXT000000512460", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006290744", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "JORFTEXT000000512460", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006315629", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "JORFTEXT000000512460", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006275029", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "JORFTEXT000000512460", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006275014", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "JORFTEXT000000512460", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006275453", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "JORFTEXT000000512460", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006275008", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "JORFTEXT000000512460", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006275011", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "JORFTEXT000000512460", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006275021", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "JORFTEXT000000512460", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006275022", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "JORFTEXT000000512460", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006275024", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "JORFTEXT000000512460", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006275028", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "JORFTEXT000000512460", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006275028", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "JORFTEXT000000512460", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006315891", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "JORFTEXT000000512460", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006275047", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "JORFTEXT000000512460", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006275033", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "JORFTEXT000000512460", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006275044", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "JORFTEXT000000512460", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006275020", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "JORFTEXT000000512460", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006275036", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "JORFTEXT000000512460", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006275037", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "JORFTEXT000000512460", "typelien": "CREATION" }, { "article_id": "LEGIARTI000038497676", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "JORFTEXT000000512460", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006309255", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "JORFTEXT000000512460", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000019458613", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "JORFTEXT000000512460", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006317695", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "JORFTEXT000000512460", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000512460": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 20" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000310036", "#text": "Loi n°49-310 du 8 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000310036", "@numtexte": "49-310", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-08" }, { "@id": "JORFARTI000001295127", "@num": "16", "#text": "Loi n°49-310 du 8 mars 1949 - art. 16", "@sens": "source", "@cidtexte": "JORFTEXT000000310036", "@numtexte": "49-310", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-08" }, { "@id": "JORFTEXT000000339250", "#text": "Loi n°79-12 du 3 janvier 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFARTI000001691223", "@num": "12", "#text": "Loi n°79-12 du 3 janvier 1979 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "LEGIARTI000006273283", "@num": "12", "#text": "Loi n°79-12 du 3 janvier 1979 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "LEGIARTI000006290744", "@num": "18", "#text": "Loi n°79-12 du 3 janvier 1979 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFTEXT000000886676", "#text": "Loi n°79-594 du 13 juillet 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "JORFTEXT000000515870", "#text": "Loi n° 81-1160 du 30 décembre 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFARTI000001496831", "@num": "31", "#text": "Loi n° 81-1160 du 30 décembre 1981 - art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFTEXT000000503960", "#text": "Loi n°82-155 du 11 février 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000503960", "@numtexte": "82-155", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-02-11" }, { "@id": "JORFARTI000001681564", "@num": "11", "#text": "Loi n°82-155 du 11 février 1982 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000503960", "@numtexte": "82-155", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-02-11" }, { "@id": "JORFARTI000001295470", "@num": "26", "#text": "Loi n°82-155 du 11 février 1982 - art. 26", "@sens": "source", "@cidtexte": "JORFTEXT000000503960", "@numtexte": "82-155", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-02-11" }, { "@id": "JORFTEXT000000320195", "#text": "Loi n° 83-663 du 22 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000320195", "@numtexte": "83-663", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-22" }, { "@id": "JORFARTI000001680994", "@num": "35", "#text": "Loi n° 83-663 du 22 juillet 1983 - art. 35", "@sens": "source", "@cidtexte": "JORFTEXT000000320195", "@numtexte": "83-663", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-22" }, { "@id": "JORFARTI000001867459", "@num": "36", "#text": "Loi n° 83-663 du 22 juillet 1983 - art. 36", "@sens": "source", "@cidtexte": "JORFTEXT000000320195", "@numtexte": "83-663", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-22" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 DE FINANCES POUR 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000002072053", "@num": "42", "#text": "Loi n°84-1208 DE FINANCES POUR 1985 - art. 42", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000878230", "#text": "Loi n°85-1403 du 30 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002280829", "@num": "3", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000884435", "#text": "Décision Européenne n°86-209 du 3 juillet 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000884435", "@numtexte": "86-209", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "1986-07-03" }, { "@id": "JORFTEXT000000517397", "#text": "Décret n°86-830 du 11 juillet 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000517397", "@numtexte": "86-830", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-07-11" }, { "@id": "LEGITEXT000006068971", "#text": "Loi n°86-824 du 11 juillet 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275017", "@num": "11", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 11 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275020", "@num": "14", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 14 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275021", "@num": "15", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 15 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275022", "@num": "16", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 16 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275023", "@num": "17", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 17 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275024", "@num": "18", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275026", "@num": "20", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 20 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275028", "@num": "21", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275028", "@num": "21", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275029", "@num": "22", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 22 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275033", "@num": "26", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275036", "@num": "29", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 29 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275037", "@num": "30", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 30 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275039", "@num": "31", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 31 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275041", "@num": "32", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 32 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275040", "@num": "32", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 32 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275040", "@num": "32", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 32 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275044", "@num": "33", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 33 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275047", "@num": "36", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275048", "@num": "37", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275008", "@num": "5", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275011", "@num": "6", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275013", "@num": "7", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 7 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275014", "@num": "8", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 8 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000699964", "#text": "Décret n°86-869 du 29 juillet 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000699964", "@numtexte": "86-869", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-07-29" }, { "@id": "JORFTEXT000000690457", "#text": "Arrêté du 26 août 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000690457", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-08-26" }, { "@id": "JORFTEXT000000318698", "#text": "Arrêté du 7 octobre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000318698", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-07" }, { "@id": "JORFARTI000001867752", "@num": "1", "#text": "Décret n°86-1086 du 7 octobre 1986 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFARTI000001097045", "@num": "4", "#text": "Décret n°86-1086 du 7 octobre 1986 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFTEXT000000870114", "#text": "Décret n°86-1087 du 7 octobre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000870114", "@numtexte": "86-1087", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFARTI000001295603", "@num": "1", "#text": "Décret n°86-1087 du 7 octobre 1986 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000870114", "@numtexte": "86-1087", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFTEXT000000317305", "#text": "Loi n°86-1317 du 30 décembre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000874479", "#text": "Loi n°86-1318 du 30 décembre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000867393", "#text": "Décret n°87-152 du 6 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000867393", "@nortexte": "ECOT8710008D", "@numtexte": "87-152", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-06" }, { "@id": "JORFARTI000001686807", "@num": "57", "#text": "Loi n°87-529 du 13 juillet 1987 - art. 57, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000874948", "@nortexte": "INTX8700094L", "@numtexte": "87-529", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-13" }, { "@id": "JORFTEXT000000696711", "#text": "Décret n°87-940 du 23 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFARTI000001112285", "@num": "1", "#text": "Décret n°87-940 du 23 novembre 1987 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFARTI000001493657", "@num": "3", "#text": "Décret n°87-940 du 23 novembre 1987 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFARTI000001690549", "@num": "4", "#text": "Décret n°87-940 du 23 novembre 1987 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000696712", "#text": "Décret n°87-941 du 23 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000696712", "@nortexte": "BUDF8700006D", "@numtexte": "87-941", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000317543", "#text": "Loi n°87-1060 du 30 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275159", "@num": "76", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 76 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFARTI000001491832", "@num": "76", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 76, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000875421", "#text": "Loi n°88-50 du 18 janvier 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000875421", "@nortexte": "AGRX8700004L", "@numtexte": "88-50", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-01-18" }, { "@id": "JORFARTI000001875635", "@num": "4", "#text": "Loi n°88-50 du 18 janvier 1988 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000875421", "@nortexte": "AGRX8700004L", "@numtexte": "88-50", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-01-18" }, { "@id": "JORFTEXT000000684212", "#text": "Décret n°88-183 du 19 février 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000684212", "@nortexte": "AGRS8800248D", "@numtexte": "88-183", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-19" }, { "@id": "JORFTEXT000000509838", "#text": "Décret n°88-1001 du 20 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001867845", "@num": "1", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000508832", "#text": "Loi n°88-1149 du 23 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275453", "@num": "22", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 22 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFARTI000001103340", "@num": "22", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 22, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFARTI000001686667", "@num": "53", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 53, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000336900", "#text": "Décret n°89-96 du 13 février 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000336900", "@nortexte": "MICT8900057D", "@numtexte": "89-96", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-02-13" }, { "@id": "JORFTEXT000000521882", "#text": "Décret n°89-97 du 13 février 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000521882", "@nortexte": "MICT8900058D", "@numtexte": "89-97", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-02-13" }, { "@id": "JORFTEXT000000336188", "#text": "Décret n°89-801 du 27 octobre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "JORFARTI000002075906", "@num": "1", "#text": "Décret n°89-801 du 27 octobre 1989 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "JORFARTI000002477745", "@num": "2", "#text": "Décret n°89-801 du 27 octobre 1989 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000006317695", "@num": "76", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000166186", "#text": "LOI89-935", "@sens": "cible", "@cidtexte": "JORFTEXT000000166186", "@nortexte": "ECOX8900115Z", "@numtexte": "89-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000864574", "#text": "Loi n°90-1169 du 29 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000723151", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000723151", "@nortexte": "INTB9200235A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-05-11" }, { "@id": "JORFTEXT000000529430", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000529430", "@nortexte": "INTB9300166A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-02-19" }, { "@id": "JORFTEXT000000347273", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000347273", "@nortexte": "INTB9400206A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-04-11" }, { "@id": "LEGIARTI000006319194", "@num": "48", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000719209", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000719209", "@nortexte": "INTB9500186A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-03-17" }, { "@id": "JORFTEXT000000553726", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000553726", "@nortexte": "INTB9500242A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-04-27" }, { "@id": "JORFTEXT000000737653", "#text": "LOI95-885", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "JORFTEXT000000171730", "#text": "DECRET96-77", "@sens": "cible", "@cidtexte": "JORFTEXT000000171730", "@nortexte": "ECOT9510239D", "@numtexte": "96-77", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-30" }, { "@id": "JORFTEXT000000193864", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000193864", "@nortexte": "FPPA9610075A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-10" }, { "@id": "JORFTEXT000000381679", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000381679", "@nortexte": "FPPA9710033A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-19" }, { "@id": "JORFTEXT000000556075", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000556075", "@nortexte": "INTB9800136A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-24" }, { "@id": "JORFTEXT000000393516", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000393516", "@nortexte": "INTB9900094A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-02-22" }, { "@id": "JORFTEXT000000764773", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000764773", "@nortexte": "INTB0000233A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-04-14" }, { "@id": "JORFTEXT000000220595", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000600124", "#text": "Décret2003-86", "@sens": "cible", "@cidtexte": "JORFTEXT000000600124", "@nortexte": "ECOT0210465D", "@numtexte": "2003-86", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-31" }, { "@id": "LEGIARTI000019458159", "@num": "2", "#text": "Arrêté du 9 mars 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000818945", "@nortexte": "BUDB0610016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-03-09" }, { "@id": "LEGIARTI000019458613", "@num": "2", "#text": "Arrêté du 9 mars 2006 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000818945", "@nortexte": "BUDB0610016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-03-09" }, { "@id": "LEGITEXT000020043556", "#text": "Décret n°2008-1465\n du 22 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020016576", "@nortexte": "ECET0825792D", "@numtexte": "2008-1465", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-22" }, { "@id": "JORFTEXT000020016576", "#text": "Décret n°2008-1465 du 22 décembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020016576", "@nortexte": "ECET0825792D", "@numtexte": "2008-1465", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-22" }, { "@id": "LEGIARTI000038497676", "@num": "138", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 138 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000041467010", "@num": "138", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 138 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "JORFTEXT000047446800", "#text": "Décision du 12 avril 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047446800", "@nortexte": "ECOT2309897S", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2023-04-12" }, { "@id": "JORFTEXT000048514187", "#text": "Décision du 4 décembre 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000048514187", "@nortexte": "ECOA2332397S", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2023-12-04" }, { "@id": "JORFTEXT000049548251", "#text": "Décision du 16 mai 2024", "@sens": "cible", "@cidtexte": "JORFTEXT000049548251", "@nortexte": "ECOT2411242S", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2024-05-16" }, { "@id": "JORFTEXT000050854443", "#text": "Décret n°2024-1215 du 28 décembre 2024", "@sens": "cible", "@cidtexte": "JORFTEXT000050854443", "@nortexte": "ECOT2411786D", "@numtexte": "2024-1215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-28" }, { "@id": "LEGITEXT000050861922", "#text": "Décret n°2024-1215 du 28 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050854443", "@nortexte": "ECOT2411786D", "@numtexte": "2024-1215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-28" }, { "@id": "LEGITEXT000006070001", "#text": "Arrêté du 26 août 1986", "@sens": "cible", "@cidtexte": "LEGITEXT000006070001", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-08-26" }, { "@id": "LEGIARTI000006328124", "@num": "1", "#text": "Arrêté du 26 août 1986 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070001", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-08-26" }, { "@id": "LEGIARTI000006328124", "@num": "1", "#text": "Arrêté du 26 août 1986 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070001", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-08-26" }, { "@id": "LEGIARTI000006308672", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309256", "@num": "238 bis HA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309255", "@num": "238 bis HA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307538", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307537", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307546", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307534", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307543", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307539", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307544", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307541", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307536", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307535", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307545", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307540", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307542", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307533", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311238", "@num": "968 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 968 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315629", "@num": "L12", "#text": "Livre des procédures fiscales - art. L12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315891", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315912", "@num": "L180", "#text": "Livre des procédures fiscales - art. L180 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°86-824 du 11 juillet 1986", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1986", "LOI PONS", "LOI DE FINANCES RECTIFICATIVE", "COLLECTIF BUDGETAIRE", "LOI DE FINANCES RECTIFICATIVE POUR 1986", "IMPOT SUR LES SOCIETES", "IS", "BENEFICE IMPOSABLE", "ENTREPRISE", "MESURE FISCALE", "TAUX", "CODE GENERAL DES IMPOTS", "REDUCTION", "PARTICIPATION DE L'EMPLOYEUR", "EXONERATION", "CODE DE LA CONSTRUCTION ET DE L'HABITATION", "SEUIL FISCAL", "GEL", "TVA", "COMBUSTIBLE", "COMBUSTIBLE LIQUIDE", "FIOUL DOMESTIQUE", "AGRICULTURE", "GAEC", "EXPLOITATION", "BENEFICE AGRICOLE", "BENEFICE REEL", "FISCALITE AGRICOLE", "REGIME REEL D'IMPOSITION", "DROIT D'INSCRIPTION", "DROIT DE TIMBRE", "CONCOURS ADMINISTRATIF", "CREATION", "FONCTION PUBLIQUE DE L'ETAT", "CHOMEUR", "LOTO", "LOTO SPORTIF", "GAIN", "PRELEVEMENT", "PRELEVEMENT PROGRESSIF", "BUDGET GENERAL", "AFFECTATION", "EQUIPEMENT NATIONAL", "COLLECTIVITE LOCALE", "CAISSE D'AIDE A L'EQUIPEMENT", "CAECL", "CONTRIBUTION EXCEPTIONNELLE", "FINANCEMENT", "DEPENSE DE L'ETAT", "BANQUE", "INSTITUT D'EMISSION DES DEPARTEMENTS D'OUTRE-MER", "DOM", "TRESOR PUBLIC", "IEDOM", "CGI", "EPARGNE", "ABATTEMENT", "ACTION", "OBLIGATION", "REVENU", "ABATTEMENT UNIQUE", "REVENU D'ACTION", "IMPOT INDIRECT", "ENREGISTREMENT", "DROIT D'EXAMEN", "PERMIS DE CONDUIRE", "AVOIR A L'ETRANGER", "RAPATRIEMENT", "TAXE LIBERATOIRE", "RESIDENT FRANCAIS", "ANONYMAT", "AMNISTIE FISCALE", "AMNISTIE DOUANIERE", "NAVIRE DE PLAISANCE", "DROIT D'ESCALE", "SUPPRESSION", "EQUILIBRE BUDGETAIRE", "EQUILIBRE GENERAL", "DEPENSE ORDINAIRE", "SERVICE CIVIL", "DEPENSE EN CAPITAL", "AUTORISATION DE PROGRAMME", "CREDIT DE PAIEMENT", "TOM", "DOM-TOM", "EMPLOI", "EFFECTIF BUDGETAIRE", "SUPPRESSION D'EMPLOI", "EMPLOI GELE", "EMPLOI VACANT", "LIVRE DES PROCEDURES FISCALES", "IRPP", "TCA", "DROIT D'ENREGISTREMENT", "TAXE DE PUBLICITE FONCIERE", "DELAI DE PRESCRIPTION", "ABAISSEMENT", "REDRESSEMENT", "DELAI DE REPRISE", "SITUATION", "EGALITE DEVANT L'IMPOT", "VERIFICATION FISCALE", "CONTROLE", "RELEVE ANNUEL", "ASSURE", "ASSURANCE", "BIJOU", "OBJET D'ART", "ANTIQUITE", "COLLECTION", "PENALITE", "OBJET DE VALEUR", "EVASION FISCALE", "SICAV", "FCP", "FONDS COMMUN DE PLACEMENT", "REGIME FISCAL", "AMENAGEMENT", "COUPON ECHU", "COUPON COURU", "PRODUIT COURU", "FRAIS DE SORTIE", "PORTEFEUILLE-TITRE", "BIC", "REPORT D'IMPOSITION", "FONDS DE DROIT COMMUN", "FONDS COMMUN DE PLACEMENT A RISQUE", "FISCALITE DES ENTREPRISES", "PLUS-VALUE", "RESULTAT DE L'EXERCICE", "PART", "DEROGATION", "CESSION", "DEDUCTION FISCALE", "AIDE A L'INVESTISSEMENT", "REDUCTION D'IMPOT", "EXPLOITANT AGRICOLE", "REGIME REEL SIMPLIFIE", "IMPOT SUR LES GRANDES FORTUNES", "IGF", "IMPOT", "PAIEMENT PAR CHEQUE", "OPERATION", "TRANSACTION", "BON ANONYME", "PAIEMENT EN ESPECE", "BON AU PORTEUR", "OR", "RETABLISSEMENT", "RCM", "ORGANISATION INTERNATIONALE", "EMPRUNT", "RETENUE A LA SOURCE", "TAXE FONCIERE", "TAXE D'HABITATION", "COEFFICIENT DEFLATEUR", "VALEUR CADASTRALE", "PROPRIETE NON BATIE", "PROPRIETE BATIE", "IMMEUBLE INDUSTRIEL", "IMPOT DIRECT LOCAL", "VALEUR LOCATIVE", "REVALORISATION", "NON CONFORME", "DECISION", "CONSEIL CONSTITUTIONNEL", "TAXE PROFESSIONNELLE", "MATERIEL AGRICOLE", "TRAVAIL SAISONNIER", "COMMUNICATION AVEC LE PARLEMENT", "CAISSE D'AMORTISSEMENT DE LA DETTE PUBLIQUE", "EPA", "RECETTE", "CONSEIL D'ADMINISTRATION", "COMPOSITION", "PRIVATISATION", "PRODUIT DE LA PRIVATISATION", "COMPTE D'AFFECTATION", "COMPTE D'AFFECTATION SPECIALE", "TITRE", "DROIT SOCIAL", "ACHAT", "COMPTE SPECIAL DU TRESOR", "ENTREPRISE PUBLIQUE", "LOI DE NATIONALISATION", "CAISSE NATIONALE DES BANQUES", "CAISSE NATIONALE DE L'INDUSTRIE", "REDEVANCE", "CALAMITE AGRICOLE", "FONDS DE GARANTIE", "CONTRIBUTION", "REPARTITION DES COMPETENCES", "COMPENSATION", "CHARGE" ] }, "TITREFULL": "Loi n°86-824 du 11 juillet 1986 DE FINANCES RECTIFICATIVE POUR 1986" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000512460", "NUM": "86-824", "DATE_PUBLI": "1986-07-12", "DATE_TEXTE": "1986-07-11", "ORIGINE_PUBLI": "JORF du 12 juillet 1986", "PAGE_DEB_PUBLI": 8681, "PAGE_FIN_PUBLI": 8736 } }, "META_COMMUN": { "ID": "JORFTEXT000000512460", "URL": "texte/version/JORF/TEXT/00/00/00/51/24/JORFTEXT000000512460.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX986824" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000166186": { "ABRO": { "CONTENU": "Texte partiellement abrogé à compter du 01-01-1992: articles 79,74,128,21,102, 47, partiellement incorporé dans le CGI: 18-I,16 (I et III),25-II,19,92 et dans le livre des procédures fiscales: articles 6 (II et III), 118, et partiellement codifié dans le nouveau code monétaire et financier (ordonnance 2000-1223): articles 41, 98 (1, 2, 3, 4, 5), 107, 109 (I sauf dernier al. abrogé seulement à l'entrée en vigueur de la partie réglementaire, II, premier al. du III)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000695332", "#text": "Loi n° 48-777 du 4 mai 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000695332", "@numtexte": "48-777", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1948-05-04" }, { "@id": "JORFTEXT000000692445", "#text": "Loi n°49-420 du 25 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "JORFTEXT000000339600", "#text": "Ordonnance n°59-74 du 7 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000339600", "@numtexte": "59-74", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-07" }, { "@id": "JORFTEXT000000880380", "#text": "Loi n° 66-1069 du 31 décembre 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000880380", "@numtexte": "66-1069", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-12-31" }, { "@id": "JORFTEXT000000521285", "#text": "Loi n°69-1161 du 24 décembre 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000521285", "@numtexte": "69-1161", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "JORFTEXT000000693426", "#text": "Loi n°70-1297 du 31 décembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000693426", "@numtexte": "70-1297", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "JORFTEXT000000333533", "#text": "Loi n°74-1114 du 27 décembre 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000333533", "@numtexte": "74-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-27" }, { "@id": "JORFTEXT000000333535", "#text": "Loi n°74-1118 du 27 décembre 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000333535", "@numtexte": "74-1118", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-27" }, { "@id": "JORFTEXT000000684771", "#text": "Loi n° 76-663 du 19 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000684771", "@numtexte": "76-663", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "JORFTEXT000000320425", "#text": "Loi n°84-1209 du 29 décembre 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320425", "@numtexte": "84-1209", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 DE FINANCES POUR 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000512460", "#text": "Loi n°86-824 du 11 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000512205", "#text": "Loi n° 86-1067 du 30 septembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "JORFTEXT000000317305", "#text": "Loi n°86-1317 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000508832", "#text": "Loi n°88-1149 du 23 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000509065", "#text": "Loi n° 88-1201 du 23 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000888615", "#text": "Directive Européenne n°89-465 du 18 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000888615", "@nortexte": "389L0465", "@numtexte": "89-465", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1989-07-18" }, { "@id": "JORFTEXT000000330604", "#text": "Décision Européenne n°89-268 du 29 décembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000330604", "@nortexte": "CSCX8910544S", "@numtexte": "89-268", "@typelien": "MODIFIE", "@naturetexte": "DECISION_CC", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000322103", "#text": "Loi n°89-936 du 29 décembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGITEXT000021816824", "#text": "Loi n°89-936 du 29 décembre 1989 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFARTI000001490952", "@num": "17", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 17, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000341733", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000341733", "@nortexte": "BUDZ9000001A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-03" }, { "@id": "JORFTEXT000000524085", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000524085", "@nortexte": "BUDF9020277A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-18" }, { "@id": "JORFTEXT000000158748", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000158748", "@nortexte": "ECOT9020133A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000524256", "#text": "DECRET90-116", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "JORFTEXT000000341839", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000341839", "@nortexte": "SPSM9000196A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-24" }, { "@id": "JORFTEXT000000524056", "#text": "DECRET90-125", "@sens": "cible", "@cidtexte": "JORFTEXT000000524056", "@nortexte": "ECOA9000011D", "@numtexte": "90-125", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-06" }, { "@id": "JORFTEXT000000714509", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000714509", "@nortexte": "ECOT9010068A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-02-08" }, { "@id": "JORFTEXT000000158808", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000158808", "@nortexte": "ECOT9010071A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-03-07" }, { "@id": "JORFTEXT000000342125", "#text": "DECRET90-205", "@sens": "cible", "@cidtexte": "JORFTEXT000000342125", "@nortexte": "BUDF9010015D", "@numtexte": "90-205", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-08" }, { "@id": "JORFTEXT000000525331", "#text": "DECRET90-232", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "JORFTEXT000000167343", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000167343", "@nortexte": "SPSM9000527A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-03-08" }, { "@id": "JORFTEXT000000532815", "#text": "DECRET90-272", "@sens": "cible", "@cidtexte": "JORFTEXT000000532815", "@nortexte": "ECOT9010064D", "@numtexte": "90-272", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-27" }, { "@id": "JORFTEXT000000166554", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000166554", "@nortexte": "ECOT9010070A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-03-28" }, { "@id": "JORFTEXT000000526007", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000526007", "@nortexte": "ECOT9013274A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-03-20" }, { "@id": "JORFTEXT000000707803", "#text": "DECRET90-293", "@sens": "cible", "@cidtexte": "JORFTEXT000000707803", "@nortexte": "BUDR9004006D", "@numtexte": "90-293", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-29" }, { "@id": "JORFTEXT000000524691", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000524691", "@nortexte": "BUDR9005021A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-03-30" }, { "@id": "JORFTEXT000000532732", "#text": "DECRET90-316", "@sens": "cible", "@cidtexte": "JORFTEXT000000532732", "@nortexte": "ECOT9010073D", "@numtexte": "90-316", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-09" }, { "@id": "JORFTEXT000000533252", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000533252", "@nortexte": "BUDF9000007A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-04-17" }, { "@id": "JORFTEXT000000343425", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000343425", "@nortexte": "ECOT9010074A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-05-09" }, { "@id": "JORFTEXT000000342577", "#text": "DECRET90-420", "@sens": "cible", "@cidtexte": "JORFTEXT000000342577", "@nortexte": "BUDF9010033D", "@numtexte": "90-420", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-16" }, { "@id": "JORFTEXT000000715190", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000715190", "@nortexte": "BUDF9000012A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-06-26" }, { "@id": "JORFTEXT000000534006", "#text": "DECRET90-552", "@sens": "cible", "@cidtexte": "JORFTEXT000000534006", "@nortexte": "BUDF9010029D", "@numtexte": "90-552", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-03" }, { "@id": "JORFTEXT000000351308", "#text": "DECRET90-561", "@sens": "cible", "@cidtexte": "JORFTEXT000000351308", "@nortexte": "BUDF9010042D", "@numtexte": "90-561", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-04" }, { "@id": "JORFTEXT000000533347", "#text": "DECRET90-581", "@sens": "cible", "@cidtexte": "JORFTEXT000000533347", "@nortexte": "BUDF9000002D", "@numtexte": "90-581", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-04" }, { "@id": "JORFTEXT000000167640", "#text": "DECRET90-607", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "JORFTEXT000000533391", "#text": "DECRET90-609", "@sens": "cible", "@cidtexte": "JORFTEXT000000533391", "@nortexte": "ACVP9020009D", "@numtexte": "90-609", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "JORFTEXT000000350808", "#text": "LOI90-614", "@sens": "cible", "@cidtexte": "JORFTEXT000000350808", "@nortexte": "ECOX9000077L", "@numtexte": "90-614", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-12" }, { "@id": "JORFTEXT000000350808", "#text": "LOI90-614", "@sens": "cible", "@cidtexte": "JORFTEXT000000350808", "@nortexte": "ECOX9000077L", "@numtexte": "90-614", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-12" }, { "@id": "JORFTEXT000000168585", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000168585", "@nortexte": "SPSM9001268A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-06-28" }, { "@id": "JORFTEXT000000167701", "#text": "LOI90-669", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "JORFTEXT000000715643", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000715643", "@nortexte": "SPSM9001612A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-08-01" }, { "@id": "JORFTEXT000000350714", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000350714", "@nortexte": "SPSM9001610A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-08-01" }, { "@id": "JORFTEXT000000708663", "#text": "DECRET90-755", "@sens": "cible", "@cidtexte": "JORFTEXT000000708663", "@nortexte": "ACVP9020010D", "@numtexte": "90-755", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-08-23" }, { "@id": "JORFTEXT000000717168", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000717168", "@nortexte": "ACVP9020025A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-08-27" }, { "@id": "JORFTEXT000000716234", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000716234", "@nortexte": "SPSM9001728A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-08-16" }, { "@id": "JORFTEXT000000352115", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000352115", "@nortexte": "BUDF9000019A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1990-09-10" }, { "@id": "JORFTEXT000000717059", "#text": "DECRET90-798", "@sens": "cible", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "JORFTEXT000000532976", "#text": "DECRET90-799", "@sens": "cible", "@cidtexte": "JORFTEXT000000532976", "@nortexte": "BUDF9000018D", "@numtexte": "90-799", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "JORFTEXT000000351707", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000351707", "@nortexte": "SPSM9001995A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-09-21" }, { "@id": "JORFTEXT000000351562", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000351562", "@nortexte": "ACVP9020032A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-10-10" }, { "@id": "JORFTEXT000000686606", "#text": "Arrêté du 15 octobre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000686606", "@nortexte": "ECOT9010087A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-10-15" }, { "@id": "JORFTEXT000000871637", "#text": "Arrêté du 15 octobre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000871637", "@nortexte": "ECOT9016101A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-10-15" }, { "@id": "JORFTEXT000000314964", "#text": "Arrêté du 15 octobre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000314964", "@nortexte": "ECOT9016102A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-10-15" }, { "@id": "JORFTEXT000000320084", "#text": "Arrêté du 15 octobre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000320084", "@nortexte": "ECOT9016100A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-10-15" }, { "@id": "JORFTEXT000000690691", "#text": "Arrêté du 20 novembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000690691", "@nortexte": "ECOT9010095A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-11-20" }, { "@id": "JORFTEXT000000479556", "#text": "Arrêté du 12 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000479556", "@nortexte": "ECOT9023063A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-12-12" }, { "@id": "JORFTEXT000000332376", "#text": "Décret n°90-1114 du 14 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000332376", "@nortexte": "ECOT9010089D", "@numtexte": "90-1114", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-14" }, { "@id": "JORFTEXT000000300901", "#text": "Arrêté du 17 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000300901", "@nortexte": "ECOT9010090A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-12-17" }, { "@id": "JORFTEXT000000352713", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000352713", "@nortexte": "BUDD9050009A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-12-18" }, { "@id": "JORFTEXT000000700872", "#text": "Décret n°90-1119 du 18 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000700872", "@nortexte": "BUDD9050008D", "@numtexte": "90-1119", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-18" }, { "@id": "JORFTEXT000000841161", "#text": "Arrêté du 28 novembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000841161", "@nortexte": "SANM9002416A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-11-28" }, { "@id": "JORFTEXT000000881843", "#text": "Décret n°90-1155 du 20 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000881843", "@nortexte": "BUDB9010044D", "@numtexte": "90-1155", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "JORFTEXT000000882802", "#text": "Décret n°90-1207 du 29 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000882802", "@nortexte": "BUDB9010099D", "@numtexte": "90-1207", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000717191", "#text": "LOI90-1168", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000717191", "#text": "LOI90-1168", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000864574", "#text": "Loi n°90-1169 du 29 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFARTI000001490958", "@num": "13", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 13, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000717078", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000717078", "@nortexte": "TEFE9003888A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-10-17" }, { "@id": "JORFTEXT000000522505", "#text": "Décret n°90-1249 du 31 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000522505", "@nortexte": "BUDF9010083D", "@numtexte": "90-1249", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-31" }, { "@id": "JORFTEXT000000709311", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000709311", "@nortexte": "SANM9002591A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-12-27" }, { "@id": "JORFTEXT000000871692", "#text": "Arrêté du 24 janvier 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000871692", "@nortexte": "SPSM9100165A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-01-24" }, { "@id": "JORFTEXT000000334575", "#text": "Décret n°91-150 du 7 février 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000334575", "@nortexte": "BUDF9000028D", "@numtexte": "91-150", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-02-07" }, { "@id": "JORFTEXT000000691166", "#text": "Arrêté du 28 janvier 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000691166", "@nortexte": "BUDD9050018A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-01-28" }, { "@id": "JORFTEXT000000718609", "#text": "DECRET91-288", "@sens": "cible", "@cidtexte": "JORFTEXT000000718609", "@nortexte": "MENF9002915D", "@numtexte": "91-288", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-18" }, { "@id": "JORFTEXT000000668995", "#text": "Circulaire du 24 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000668995", "@nortexte": "BUDR9105004C", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1990-12-24" }, { "@id": "JORFTEXT000000498579", "#text": "Arrêté du 19 avril 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000498579", "@nortexte": "SPSM9100955A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-04-19" }, { "@id": "JORFTEXT000000720100", "#text": "LOI91-429", "@sens": "cible", "@cidtexte": "JORFTEXT000000720100", "@nortexte": "INTX9100005L", "@numtexte": "91-429", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "JORFTEXT000000571442", "#text": "Décret n°91-552 du 7 juin 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000571442", "@nortexte": "AGRS9100427D", "@numtexte": "91-552", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-07" }, { "@id": "JORFTEXT000000355163", "#text": "LOI91-716", "@sens": "cible", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000526297", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000526297", "@nortexte": "SPSM9101771A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-08-01" }, { "@id": "JORFTEXT000000686607", "#text": "Arrêté du 1 août 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000686607", "@nortexte": "SPSM9101770A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-08-01" }, { "@id": "JORFTEXT000000871963", "#text": "Arrêté du 1 août 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000871963", "@nortexte": "SPSM9101772A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-08-01" }, { "@id": "JORFTEXT000000301432", "#text": "Arrêté du 27 août 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000301432", "@nortexte": "SANM9101926A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-08-27" }, { "@id": "JORFTEXT000000841633", "#text": "Arrêté du 5 août 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000841633", "@nortexte": "SANM9101922A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-08-05" }, { "@id": "JORFTEXT000000538292", "#text": "DECRET91-878", "@sens": "cible", "@cidtexte": "JORFTEXT000000538292", "@nortexte": "EQUG9100982D", "@numtexte": "91-878", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-05" }, { "@id": "JORFTEXT000000720158", "#text": "DECRET91-883", "@sens": "cible", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "JORFTEXT000000480060", "#text": "Arrêté du 8 août 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000480060", "@nortexte": "ECOT9192009A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-08-08" }, { "@id": "JORFTEXT000000691179", "#text": "Arrêté du 21 octobre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000691179", "@nortexte": "SPSM9102326A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-10-21" }, { "@id": "JORFTEXT000000872438", "#text": "Arrêté du 4 novembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000872438", "@nortexte": "SPSM9102408A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-11-04" }, { "@id": "JORFTEXT000000506713", "#text": "Arrêté du 5 novembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000506713", "@nortexte": "SPSM9102415A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-11-05" }, { "@id": "JORFTEXT000000172261", "#text": "LOI91-1182", "@sens": "cible", "@cidtexte": "JORFTEXT000000172261", "@nortexte": "ECOX9000186L", "@numtexte": "91-1182", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-11-20" }, { "@id": "JORFTEXT000000327674", "#text": "Arrêté du 5 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000327674", "@nortexte": "SANM9102666A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-12-05" }, { "@id": "JORFTEXT000000327675", "#text": "Arrêté du 5 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000327675", "@nortexte": "SPSM9102668A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-12-05" }, { "@id": "JORFTEXT000000872216", "#text": "Arrêté du 13 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000872216", "@nortexte": "SPSX9110341A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-12-13" }, { "@id": "JORFTEXT000000865897", "#text": "Arrêté du 16 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000865897", "@nortexte": "SPSM9102763A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-12-16" }, { "@id": "JORFTEXT000000701253", "#text": "Décret n°91-1329 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000701253", "@nortexte": "BUDF9120458D", "@numtexte": "91-1329", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000356342", "#text": "LOI91-1322", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000357508", "#text": "DECRET92-118", "@sens": "cible", "@cidtexte": "JORFTEXT000000357508", "@nortexte": "ACVP9120045D", "@numtexte": "92-118", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-05" }, { "@id": "JORFTEXT000000298956", "#text": "Arrêté du 31 janvier 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000298956", "@nortexte": "SPSM9200300A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-01-31" }, { "@id": "JORFTEXT000000339564", "#text": "Arrêté du 1 février 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000339564", "@nortexte": "SPSM9200524A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-02-01" }, { "@id": "JORFTEXT000000174605", "#text": "DECRET92-306", "@sens": "cible", "@cidtexte": "JORFTEXT000000174605", "@nortexte": "BUDF9220507D", "@numtexte": "92-306", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-03-30" }, { "@id": "JORFTEXT000000356522", "#text": "DECRET92-347", "@sens": "cible", "@cidtexte": "JORFTEXT000000356522", "@nortexte": "AGRS9200221D", "@numtexte": "92-347", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "JORFTEXT000000174968", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000174968", "@nortexte": "SANM9201413A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-15" }, { "@id": "JORFTEXT000000357601", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000357601", "@nortexte": "SANM9201415A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-15" }, { "@id": "JORFTEXT000000723985", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000723985", "@nortexte": "SANM9202018A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-08-04" }, { "@id": "JORFTEXT000000542013", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000542013", "@nortexte": "SANM9202020A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-08-04" }, { "@id": "JORFTEXT000000176658", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000176658", "@nortexte": "SANM9201817A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-07-23" }, { "@id": "JORFTEXT000000357701", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000357701", "@nortexte": "SANM9202274A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-09-01" }, { "@id": "JORFTEXT000000723256", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000723256", "@nortexte": "SANM9202275A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-09-01" }, { "@id": "JORFTEXT000000724642", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000724642", "@nortexte": "SANM9202491A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-09-24" }, { "@id": "JORFTEXT000000360046", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000360046", "@nortexte": "SANM9202492A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-09-24" }, { "@id": "JORFTEXT000000527112", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000527112", "@nortexte": "SANM9202714A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-10-29" }, { "@id": "JORFTEXT000000161465", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000161465", "@nortexte": "SANM9202716A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-10-29" }, { "@id": "JORFTEXT000000528579", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000528579", "@nortexte": "SANM9202712A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-10-29" }, { "@id": "JORFTEXT000000710798", "#text": "LOI92-1203", "@sens": "cible", "@cidtexte": "JORFTEXT000000710798", "@nortexte": "ECOX9100201L", "@numtexte": "92-1203", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-11-06" }, { "@id": "JORFTEXT000000712370", "#text": "LOI92-1255", "@sens": "cible", "@cidtexte": "JORFTEXT000000712370", "@nortexte": "EQUX9200028L", "@numtexte": "92-1255", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-02" }, { "@id": "JORFTEXT000000725726", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000725726", "@nortexte": "SANM9203267A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-21" }, { "@id": "JORFTEXT000000725015", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000725015", "@nortexte": "SANM9203268A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-21" }, { "@id": "JORFTEXT000000178406", "#text": "LOI92-1376", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000544168", "#text": "DECRET92-1464", "@sens": "cible", "@cidtexte": "JORFTEXT000000544168", "@nortexte": "EQUP9201683D", "@numtexte": "92-1464", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000725799", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000725799", "@nortexte": "SANM9300033A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-08" }, { "@id": "JORFTEXT000000529881", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000529881", "@nortexte": "SANM9300233A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-22" }, { "@id": "JORFTEXT000000345470", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000345470", "@nortexte": "SANM9300235A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-22" }, { "@id": "JORFTEXT000000530644", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000530644", "@nortexte": "SANM9300238A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-22" }, { "@id": "JORFTEXT000000346778", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000346778", "@nortexte": "SANM9300245A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-22" }, { "@id": "JORFTEXT000000710782", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000710782", "@nortexte": "SANM9300243A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-22" }, { "@id": "JORFTEXT000000544752", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000544752", "@nortexte": "SANM9300775A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-09" }, { "@id": "JORFTEXT000000726168", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000726168", "@nortexte": "SANM9300825A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-15" }, { "@id": "JORFTEXT000000712404", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000712404", "@nortexte": "SANM9300772A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-09" }, { "@id": "JORFTEXT000000529745", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000529745", "@nortexte": "SANM9300774A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-09" }, { "@id": "JORFTEXT000000712403", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000712403", "@nortexte": "SANM9300771A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-09" }, { "@id": "JORFTEXT000000163778", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000163778", "@nortexte": "SANM9300829A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-15" }, { "@id": "JORFTEXT000000345766", "#text": "DECRET93-422", "@sens": "cible", "@cidtexte": "JORFTEXT000000345766", "@nortexte": "EQUU9300148D", "@numtexte": "93-422", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-19" }, { "@id": "JORFTEXT000000528130", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000528130", "@nortexte": "SANM9300868A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-17" }, { "@id": "JORFTEXT000000728205", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000728205", "@nortexte": "SANM9301046A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-22" }, { "@id": "JORFTEXT000000544854", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000544854", "@nortexte": "SANM9301048A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-22" }, { "@id": "JORFTEXT000000177667", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000177667", "@nortexte": "SANM9301044A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-22" }, { "@id": "JORFTEXT000000728446", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000728446", "@nortexte": "SANM9301049A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-22" }, { "@id": "JORFTEXT000000179381", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000179381", "@nortexte": "SANM9301160A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-26" }, { "@id": "JORFTEXT000000544837", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000544837", "@nortexte": "SANM9301155A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-26" }, { "@id": "JORFTEXT000000179552", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000179552", "@nortexte": "SANM9301163A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-26" }, { "@id": "JORFTEXT000000544838", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000544838", "@nortexte": "SANM9301162A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-26" }, { "@id": "JORFTEXT000000530283", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000530283", "@nortexte": "SPSS9302015A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-07-22" }, { "@id": "JORFTEXT000000712627", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000712627", "@nortexte": "SPSS9302016A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-07-22" }, { "@id": "JORFTEXT000000362679", "#text": "DECRET93-995", "@sens": "cible", "@cidtexte": "JORFTEXT000000362679", "@nortexte": "BUDD9350011D", "@numtexte": "93-995", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-08-04" }, { "@id": "JORFTEXT000000348172", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000348172", "@nortexte": "BUDD9350007A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-07-16" }, { "@id": "JORFTEXT000000727089", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000727089", "@nortexte": "SPSS9302598A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-08-31" }, { "@id": "JORFTEXT000000181211", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000181211", "@nortexte": "SPSS9302599A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-08-31" }, { "@id": "JORFTEXT000000363421", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000363421", "@nortexte": "SPSS9302600A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-08-31" }, { "@id": "JORFTEXT000000181258", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000181258", "@nortexte": "SPSS9302601A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-08-31" }, { "@id": "JORFTEXT000000179801", "#text": "DECRET93-1095", "@sens": "cible", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "JORFTEXT000000668237", "#text": "Arrêté du 8 octobre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000668237", "@nortexte": "SPSS9302994A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-10-08" }, { "@id": "JORFTEXT000000299205", "#text": "Arrêté du 9 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000299205", "@nortexte": "SPSS9303282A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-09" }, { "@id": "JORFTEXT000000477368", "#text": "Arrêté du 9 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000477368", "@nortexte": "SPSS9303283A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-09" }, { "@id": "JORFTEXT000000843731", "#text": "Arrêté du 9 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000843731", "@nortexte": "SPSS9303285A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-09" }, { "@id": "JORFTEXT000000299203", "#text": "Arrêté du 9 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000299203", "@nortexte": "SPSS9303281A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-09" }, { "@id": "JORFTEXT000000661122", "#text": "Arrêté du 9 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000661122", "@nortexte": "SPSS9303284A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-09" }, { "@id": "JORFTEXT000000844474", "#text": "Arrêté du 1 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000844474", "@nortexte": "SPSS9303421A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-01" }, { "@id": "JORFTEXT000000661869", "#text": "Arrêté du 1 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000661869", "@nortexte": "SPSS9303422A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-01" }, { "@id": "JORFTEXT000000661870", "#text": "Arrêté du 1 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000661870", "@nortexte": "SPSS9303423A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-01" }, { "@id": "JORFTEXT000000509319", "#text": "Loi n°93-1352 du 30 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000727708", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000727708", "@nortexte": "SPSS9400013A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-01-06" }, { "@id": "JORFTEXT000000729374", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000729374", "@nortexte": "SPSS9400223A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-01-18" }, { "@id": "JORFTEXT000000546312", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000546312", "@nortexte": "SPSS9400224A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-01-18" }, { "@id": "JORFTEXT000000179841", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000179841", "@nortexte": "SPSS9400290A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-01-26" }, { "@id": "JORFTEXT000000729051", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000729051", "@nortexte": "SPSS9400289A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-01-26" }, { "@id": "JORFTEXT000000713491", "#text": "LOI94-112", "@sens": "cible", "@cidtexte": "JORFTEXT000000713491", "@nortexte": "EQUX9300099L", "@numtexte": "94-112", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-02-09" }, { "@id": "JORFTEXT000000364426", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000364426", "@nortexte": "SPSS9400793A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-03-11" }, { "@id": "JORFTEXT000000688322", "#text": "Arrêté du 11 mars 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000688322", "@nortexte": "SPSS9400792A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-03-11" }, { "@id": "JORFTEXT000000500822", "#text": "Arrêté du 18 mars 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000500822", "@nortexte": "SPSS9400903A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", 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"@datesignatexte": "1998-04-24" }, { "@id": "JORFTEXT000000572377", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000572377", "@nortexte": "MESS9821666A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-04-29" }, { "@id": "JORFTEXT000000389009", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000389009", "@nortexte": "MESS9821676A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-04-29" }, { "@id": "JORFTEXT000000755796", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000755796", "@nortexte": "MESS9821746A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-07" }, { "@id": "JORFTEXT000000740440", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000740440", "@nortexte": "MESS9821736A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-06" }, { "@id": "JORFTEXT000000190323", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000190323", "@nortexte": "MESS9821796A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-14" }, { "@id": "JORFTEXT000000390557", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000390557", "@nortexte": "MESS9821905A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-26" }, { "@id": "JORFTEXT000000389398", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000389398", "@nortexte": "MESS9821873A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-25" }, { "@id": "JORFTEXT000000389399", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000389399", "@nortexte": "MESS9821875A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-25" }, { "@id": "JORFTEXT000000375219", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000375219", "@nortexte": "MESS9822010A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-09" }, { "@id": "JORFTEXT000000755250", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000755250", "@nortexte": "MESS9822143A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-24" }, { "@id": "JORFTEXT000000755248", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000755248", "@nortexte": "MESS9822123A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-23" }, { "@id": "JORFTEXT000000573584", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000573584", "@nortexte": "MESS9822155A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-25" }, { "@id": "JORFTEXT000000754757", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000754757", "@nortexte": "MESS9822163A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-26" }, { "@id": "JORFTEXT000000389587", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000389587", "@nortexte": "MESS9822167A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-25" }, { "@id": "JORFTEXT000000572351", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000572351", "@nortexte": "MESS9822191A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-30" }, { "@id": "JORFTEXT000000206740", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000206740", "@nortexte": "MESS9822200A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-07-01" }, { "@id": "JORFTEXT000000390371", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000390371", "@nortexte": "MESS9822195A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-30" }, { "@id": "JORFTEXT000000739768", "#text": "DECRET98-682", "@sens": "cible", "@cidtexte": "JORFTEXT000000739768", "@nortexte": "EQUG9800726D", "@numtexte": "98-682", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-30" }, { "@id": "JORFTEXT000000374035", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000374035", "@nortexte": "EQUG9801370A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-29" }, { "@id": "JORFTEXT000000393007", "#text": "DECRET98-1239", "@sens": "cible", "@cidtexte": "JORFTEXT000000393007", "@nortexte": "ECOR9804466D", "@numtexte": "98-1239", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-29" }, { "@id": "JORFTEXT000000570444", "#text": "Décret2000-159", "@sens": "cible", "@cidtexte": "JORFTEXT000000570444", "@nortexte": "ECOF9900007D", "@numtexte": "2000-159", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-23" }, { "@id": "JORFTEXT000000219672", "#text": "Ordonnance2000-916", "@sens": "cible", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "JORFTEXT000000574488", "#text": "Ordonnance2000-1223", "@sens": "cible", "@cidtexte": "JORFTEXT000000574488", "@nortexte": "ECOX0000098R", "@typelien": "ABROGE", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000574488", "#text": "Ordonnance2000-1223", "@sens": "cible", "@cidtexte": "JORFTEXT000000574488", "@nortexte": "ECOX0000098R", "@typelien": "MODIFIE", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000220595", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000767958", "#text": "Décret2001-118", "@sens": "cible", "@cidtexte": "JORFTEXT000000767958", "@nortexte": "ECOF0000025D", "@numtexte": "2001-118", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-02-06" }, { "@id": "JORFTEXT000000440551", "#text": "Décret2004-833", "@sens": "cible", "@cidtexte": "JORFTEXT000000440551", "@nortexte": "ECOF0400021D", "@numtexte": "2004-833", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-19" } ] }, "TITRE": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990 (rectificatif)", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1990", "CGI", "LIVRE DES PROCEDURES FISCALES", "CODE DES DOUANES", "CODE DES COMMUNES", "CODE DE LA SECURITE SOCIALE", "CODE DES PENSIONS MILITAIRES D'INVALIDITE ET DES VICTIMES DE LA GUERRE", "LOI DE FINANCES", "LOI DE FINANCES POUR 1990" ] }, "TITREFULL": "LOI n° 89-935 du 29 décembre 1989 de finances pour 1990 (rectificatif)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000166186", "NOR": "ECOX8900115Z", "NUM": "89-935", "DATE_PUBLI": "1990-04-14", "DATE_TEXTE": "1989-12-29", "ORIGINE_PUBLI": "JORF n°89 du 14 avril 1990", "PAGE_DEB_PUBLI": 16337 } }, "META_COMMUN": { "ID": "JORFTEXT000000166186", "URL": "texte/version/JORF/TEXT/00/00/00/16/61/JORFTEXT000000166186.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX989935" } }, "RECT": { "CONTENU": "RECT. JO DU 14-04-1990 PAGE 4585 (ART. 25-II,121-I ET 121-II)." }, "VISAS": { "CONTENU": "Rectificatif au Journal officiel du 30 décembre 1989:
Page 16342, 1re colonne, article 25.II, 4e ligne, au lieu de: <>, lire: <>;
Page 16358, 1re colonne, article 121.I, 7e ligne, au lieu de: <>, lire: <>;
Page 16358, article 121.II, 2e colonne:
15e ligne:
Ajouter <> après les mots <>;
18e ligne:
Rétablir: <>;
19e ligne:
Au lieu de <>, lire <>.
" } }, "JORFTEXT000000171730": { "SM": { "CONTENU": "REMPLACE L'ART. 1 DU DECRET CONCERNANT LE MODE DE NOMINATION DES MEMBRES DU CONSEIL D'ADMINISTRATION.
MODIFIE L'ART. 2,LES MOTS \"LE GOUVERNEUR DE LA BANQUE DE FRANCE\" SONT REMPLACES PAR \"LE PRESIDENT DU CONSEIL D'ADMINISTRATION\".
ABROGE L'ART. 4 DU DECRET: LA GESTION ADMINISTRATIVE,FINANCIERE ET COMPTABLE DE LA CAISSE SERA DESORMAIS ASSUREE DIRECTEMENT PAR LES SERVICES DU MINISTERE DE L'ECONOMIE ET DES FINANCES,ET NON PLUS PAR LA CAISSE DES DEPOTS ET CONSIGNATIONS.
APPLICATION DES ART. 32 DE LA LOI DE FINANCES RECTIFICATIVE POUR 1986 (86824 DU 11-07-1986),16 ET 20 DE LA LOI DE FINANCES RECTIFICATIVE POUR 1995 (95885 DU 04-08-1995)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000512460", "#text": "Loi n°86-824 du 11 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@sens": "source", "@typelien": "APPLICATION" }, { "@id": "JORFARTI000002471689", "@num": "32", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 32", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000867393", "#text": "Décret n°87-152 du 6 mars 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000867393", "@nortexte": "ECOT8710008D", "@numtexte": "87-152", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-06" }, { "@id": "JORFTEXT000000737653", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGITEXT000018778780", "#text": "Décret n°2008-443 \n du 7 mai 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018776989", "@nortexte": "ECET0756202D", "@numtexte": "2008-443", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-07" }, { "@id": "JORFTEXT000018776989", "#text": "Décret n°2008-443 du 7 mai 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018776989", "@nortexte": "ECET0756202D", "@numtexte": "2008-443", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-07" } ] }, "TITRE": "Décret n°96-77 du 30 janvier 1996", "MCS_TXT": { "MC": [ "ECONOMIE", "EMPRUNT", "PRET", "CAISSE D'AMORTISSEMENT DE LA DETTE PUBLIQUE", "EPA", "ORGANISATION", "FONCTIONNEMENT", "CONSEIL D'ADMINISTRATION", "MEMBRE", "MODE DE NOMINATION" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE ET DES FINANCES", "TITREFULL": "Décret no 96-77 du 30 janvier 1996 modifiant le décret no 87-152 du 6 mars 1987 fixant les règles d'organisation et de fonctionnement de la Caisse d'amortissement de la dette publique" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000171730", "NOR": "ECOT9510239D", "NUM": "96-77", "DATE_PUBLI": "1996-02-01", "DATE_TEXTE": "1996-01-30", "ORIGINE_PUBLI": "JORF n°27 du 1 février 1996", "PAGE_DEB_PUBLI": 1584, "PAGE_FIN_PUBLI": 19960201 } }, "META_COMMUN": { "ID": "JORFTEXT000000171730", "URL": "texte/version/JORF/TEXT/00/00/00/17/17/JORFTEXT000000171730.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX99677" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre de l'économie et des finances,
Vu l'article 32 de la loi de finances rectificative pour 1986 (no 86-824 du 11 juillet 1986) ;
Vu les articles 16 et 20 de la loi de finances rectificative pour 1995 (no 95-885 du 4 août 1995) ;
Vu le décret no 87-152 du 6 mars 1987 fixant les règles d'organisation et de fonctionnement de la Caisse d'amortissement de la dette publique ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 30 janvier 1996.
\n

ALAIN JUPPE

Par le Premier ministre :

Le ministre de l'économie et des finances,
JEAN ARTHUIS" } }, "JORFTEXT000000193864": { "SM": { "CONTENU": "APPLICATION DE L'ART. 1614-1-3-4 DU CODE PRECITE,ART. 14,24,25,26,27,28 ET 29 DE LA LOI DE FINANCES POUR 1984 (831179 DU 29-12-1983),3, ET 4 DE LA LOI DE FINANCES RECTIFICATIVE POUR 1984 (841209 DU 29-12-1984),35 DE LA LOI DE FINANCES POUR 1985 (841208 DU 29-12-1984),37 DE LA LOI DE FINANCES RECTIFICATIVE POUR 1986 (86824 DU 11-07-1986),7,20,21 ET 26 DE LA LOI 851098 DU 11-10-1985,33 DE LA LOI 86972 DU 19-08-1986,DU TITRE I (ART. 1 A 17) DE LA LOI 90587 DU 04-07-1990,DES ART. 12 ET 13 DE LA LOI 921255 DU 02-12-1992.
POUR L'APPLICATION DE L'ART. 1614-4 DU CODE GENERAL DES COLLECTIVITES TERRITORIALES ET DES DISPOSITIONS LEGISLATIVES SUSVISEES RELATIVES AU PARTAGE FINANCIER DES SERVICES,LE PRODUIT DES IMPOTS REVENANT AUX DEPARTEMENTS DE L'AIN,DES ALPES-DE-HAUTE-PROVENCE,DES HAUTES-ALPES,DES ALPES-MARITIMES,D'EURE-ET-LOIR,DE LA HAUTE-GARONNE,DE LA HAUTE-LOIRE,DE LA MANCHE,DU PUY-DE-DOME,DES PYRENNEES-ORIENTALES,DU HAUT-RHIN,DE LA SAVOIE,DE LA HAUTE-SAVOIE,DE PARIS,DE SEINE-ET-MARNE,DES YVELINES,DU VAR,DE L'ESSONNE ET DES HAUTS-DE-SEINE EST DIMINUE,AU PROFIT DU BUDGET GENERAL,D'UNE PART,DE LA DIFFERENCE ACTUALISEE ENTRE LE PRODUIT CALCULE SUR LA BASE DES TAUX EN VIGUEUR A LA DATE DU TRANSFERT ET LE MONTANT DES CHARGES QUI RESULTENT DES TRANSFERTS DE COMPETENCES OPERES EN 1984,1985,1986 ET 1987,AINSI QUE LA MOITIE DU SUPPLEMENT DE RESSOURCES FISCALES RESULTANT DES DISPOSITIONS DE L'ART. 14 DE LA LOI N0 83-1179 DU 29-12-1983 PORTANT LOI DE FINANCES POUR 1984,ET,D'AUTRE PART,DU SOLDE DES MOUVEMENTS FINANCIERS RESULTANT DE LA PRISE EN CHARGE PAR L'ETAT ET LES DEPARTEMENTS DES DEPENSES DE PERSONNEL,DE FONCTIONNEMENT ET D'EQUIPEMENT DES SERVICES PLACES SOUS LEUR AUTORITE.POUR CHAQUE DEPARTEMENT MENTIONNE A L'ART. 1ER CI-DESSUS,LE CALCUL DE L'AJUSTEMENT A OPERER EN 1996 FIGURE SUR LE TABLEAU JOINT EN ANNEXE." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFARTI000001104576", "@num": "14", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFARTI000001715142", "@num": "24", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFARTI000001295481", "@num": "25", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 25", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFARTI000001491157", "@num": "26", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 26", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFARTI000001867384", "@num": "27", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFARTI000002472174", "@num": "28", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 28", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFARTI000001491158", "@num": "29", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 29", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000320425", "#text": "Loi n°84-1209 du 29 décembre 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320425", "@numtexte": "84-1209", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001295461", "@num": "3", "#text": "Loi n°84-1209 du 29 décembre 1984 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000320425", "@numtexte": "84-1209", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 DE FINANCES POUR 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@sens": "source", "@typelien": "APPLICATION" }, { "@id": "JORFARTI000001525100", "@num": "35", "#text": "Loi n°84-1208 DE FINANCES POUR 1985 - art. 35", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000317283", "#text": "Loi n°85-1098 du 11 octobre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000317283", "@numtexte": "85-1098", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-10-11" }, { "@id": "JORFARTI000001678563", "@num": "20", "#text": "Loi n°85-1098 du 11 octobre 1985 - art. 20", "@sens": "source", "@cidtexte": "JORFTEXT000000317283", "@numtexte": "85-1098", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-10-11" }, { "@id": "JORFTEXT000000512460", "#text": "Loi n°86-824 du 11 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFARTI000002277017", "@num": "37", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 37", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000317541", "#text": "Loi n°86-972 du 19 août 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317541", "@numtexte": "86-972", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-19" }, { "@id": "JORFARTI000002472054", "@num": "33", "#text": "Loi n°86-972 du 19 août 1986 - art. 33", "@sens": "source", "@cidtexte": "JORFTEXT000000317541", "@numtexte": "86-972", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-19" }, { "@id": "JORFTEXT000000351045", "#text": "Loi n°90-587 du 4 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000351045", "@nortexte": "MENX9000014L", "@numtexte": "90-587", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-04" }, { "@id": "JORFTEXT000000712370", "#text": "Loi n°92-1255 du 2 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000712370", "@nortexte": "EQUX9200028L", "@numtexte": "92-1255", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-02" } ] }, "TITRE": "Arrêté du 10 avril 1996", "MCS_TXT": { "MC": [ "FONCTION PUBLIQUE", "REFORME DE L'ETAT", "COLLECTIVITE TERRITORIALE", "CODE GENERAL DES COLLECTIVITES TERRITORIALES", "CGCT", "TRANSFERT DE COMPETENCE", "RESSOURCE FISCALE", "ORGANISATION DEPARTEMENTALE", "COMPENSATION", "REPARTITION DES COMPETENCES", "DOTATION GENERALE DE DECENTRALISATION", "DGD", "IMPOT", "TAXE", "FISCALITE", "DEPARTEMENT SURFISCALISE", "LISTE", "DIMINUTION", "1996" ] }, "MINISTERE": "MINISTERE DE LA FONCTION PUBLIQUE, DE LA REFORME DE L'ETAT ET DE LA DECENTRALISATION", "TITREFULL": "Arrêté du 10 avril 1996 pris pour l'application en 1996 de l'article 1614-4 du code général des collectivités territoriales" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000193864", "NOR": "FPPA9610075A", "DATE_PUBLI": "1996-06-18", "DATE_TEXTE": "1996-04-10", "ORIGINE_PUBLI": "JORF n°140 du 18 juin 1996", "PAGE_DEB_PUBLI": 9054, "PAGE_FIN_PUBLI": 19960618 } }, "META_COMMUN": { "ID": "JORFTEXT000000193864", "URL": "texte/version/JORF/TEXT/00/00/00/19/38/JORFTEXT000000193864.xml", "NATURE": "ARRETE", "ORIGINE": "JORF", "ANCIEN_ID": "1AX9960618P29" } }, "VISAS": { "CONTENU": "Le ministre de la fonction publique, de la réforme de l'Etat et de la décentralisation et le ministre délégué au budget, porte-parole du Gouvernement,
Vu le code général des collectivités territoriales, et notamment ses articles 1614-1-3-4 ;
Vu la loi de finances pour 1984 (no 83-1179 du 29 décembre 1983), et notamment ses articles 14 et 24 à 29 ;
Vu la loi de finances rectificative pour 1984 (no 84-1209 du 29 décembre 1984), et notamment ses articles 3 et 4 ;
Vu la loi de finances pour 1985 (no 84-1208 du 29 décembre 1984), et notamment son article 35 ;
Vu la loi de finances rectificative pour 1986 (no 86-824 du 11 juillet 1986), et notamment son article 37 ;
Vu la loi no 85-1098 du 11 octobre 1985 relative à la prise en charge par l'Etat, les départements et les régions des dépenses de personnel de fonctionnement et d'équipement des services placés sous leur autorité, et notamment ses articles 7, 20, 21 et 26 ;
Vu la loi no 86-972 du 19 août 1986 portant dispositions diverses relatives aux collectivités locales, et notamment son article 33 ;
Vu la loi no 90-587 du 4 juillet 1990 relative aux droits et obligations de l'Etat et des départements concernant les instituts universitaires de formation des maîtres, à la maîtrise d'ouvrage de constructions d'établissements d'enseignement supérieur et portant diverses dispositions relatives à l'éducation nationale, à la jeunesse et aux sports, et notamment son titre Ier ;
Vu la loi no 92-1255 du 2 décembre 1992 relative à la mise à la disposition des départements des services déconcentrés du ministère de l'équipement et à la prise en charge des dépenses de ces services, et notamment ses articles 12 et 13 ;
Vu les arrêtés des 17 juillet 1984 et 25 octobre 1984 fixant le montant des charges financières afférentes aux compétences transférées aux départements en matière de ports maritimes de commerce et de pêche ;
Vu l'arrêté du 17 juillet 1984 fixant le montant des charges financières afférentes aux compétences transférées aux départements en matière d'aides aux travaux d'aménagement destinés aux cultures marines ;
Vu l'arrêté du 6 novembre 1985 fixant le montant des charges et des ressources transférées aux départements et aux autorités organisatrices de transports urbains au titre des transports scolaires ;
Vu l'arrêté du 27 novembre 1985 fixant le montant des charges et des ressources transférées aux départements au titre de l'action sociale et de la santé ;
Vu l'arrêté du 17 juin 1987 fixant la compensation à verser aux départements en contrepartie de la suppression par la loi du 11 juillet 1985 de la taxe spéciale sur les voitures particulières de plus de 16 CV ;
Vu l'arrêté du 17 septembre 1987 fixant le montant des charges financières afférent aux compétences transférées aux départements en matière de fonctionnement des établissements scolaires du second degré ;
Vu l'arrêté du 31 décembre 1987 pris en application de l'article 21 de la loi no 85-1098 du 11 octobre 1985 et fixant la répartition du prélèvement à opérer sur la dotation générale de décentralisation de chaque département,
ou, à défaut, sur le produit de la fiscalité transférée pour compenser les charges nouvelles résultant des transferts de compétences ;
Vu l'arrêté du 12 février 1988 fixant le montant des droits à compensation des départements et de la collectivité territoriale de Mayotte en matière de fonctionnement des bibliothèques centrales de prêt ;
Vu l'arrêté du 19 février 1993 pris pour l'application en 1993 de l'article 95 de la loi no 83-8 du 7 janvier 1983 relative à la répartition de compétences entre les communes, les départements, les régions et l'Etat ;
Vu l'arrêté du 11 avril 1994 pris pour l'application en 1994 de l'article 95 de la loi no 83-8 du 7 janvier 1983 relative à la répartition de compétences entre les communes, les départements, les régions et l'Etat ;
Vu l'arrêté du 17 mars 1995 pris pour l'application en 1995 de l'article 95 de la loi no 83-8 du 7 janvier 1983 relative à la répartition de compétences entre les communes, les départements, les régions et l'Etat ;
Vu les avis de la commission consultative sur l'évaluation des charges résultant des transferts de compétences en date des 3 juillet 1984, 4 et 24 septembre 1985, 28 avril 1987, 22 juillet 1987 et 12 janvier 1988, et du 22 février 1995,
Arrêtent :
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 10 avril 1996.
\n

Le ministre de la fonction publique,

de la réforme de l'Etat et de la décentralisation,

Pour le ministre et par délégation :

Le directeur général des collectivités locales,

M. Thénault

Le ministre délégué au budget,
porte-parole du Gouvernement,
Pour le ministre et par délégation :
Par empêchement du directeur du budget :
Le sous-directeur,
L. Galzy
" } }, "JORFTEXT000000220595": { "SM": { "CONTENU": "
La présente loi de finances pour 2001 du 30 décembre 2000 intervient dans un contexte de croissance économique affermie, de dynamisme de la consommation et de l'investissement, de maîtrise de l'inflation ainsi que de baisse du chômage. Cet environnement favorable rend possible à la fois la continuité de l'assainissement budgétaire, conformément aux engagements européens de la France, et le redéploiement de la dépense des administrations publiques.
Le budget 2001, qui prévoit un allègement de la fiscalité frappant les revenus, se place dans la perspective d'une réduction tendancielle des prélèvements obligatoires, pour les stabiliser à hauteur d'environ 44,7% en 2001 (cité in MIGAUD D., Rapport général \"Une croissance maintenue, au service de l'emploi et de la justice sociale\", Assemblée nationale, n° 2624, t. I, vol. 1). La croissance retrouvée permet de poursuivre la réduction du déficit budgétaire : le besoin de financement de l'Etat passerait à moins de 2% du PIB en 2001 (Ibid.). En conséquence, la dette des administrations publiques connaît un taux de croissance ralenti en s'établissant autour de 57,2% en 2001 (Ibid.). La maîtrise du déficit rend ainsi possible un redéploiement des dépenses en faveur d'actions prioritaires (environnement, sécurité, justice, éducation).
Ces orientations budgétaires se situent dans la continuité de la politique définie à l'été 1997 et alimentent un cercle vertueux : la baisse des impôts conforte la progression du pouvoir d'achat et stimule l'activité ; la croissance des dépenses permet de répondre de manière ciblée aux attentes du public ; la réduction du déficit est mise à profit pour alléger les charges qui pèseront sur les générations futures.
La première partie de la loi de finances est relative aux conditions générales de l'équilibre financier.
Son titre I fixe les conditions relatives aux ressources. L'article 1er autorise la perception des impôts, produits et revenus affectés au titre de l'année 2001. L'article 2 modifie à la baisse les taux d'imposition de l'impôt sur le revenu pour toutes les fractions de revenus. L'article 4 favorise l'attribution ou la mise à disposition gratuite par les entreprises de matériels informatiques neufs et de logiciels à leurs salariés. L'article 6 exonère notamment de la taxe différentielle sur les véhicules à moteur les personnes physiques. L'article 11 aménage la fiscalité des entreprises pétrolières en les autorisant à déduire de leur bénéfice net d'exploitation une provision. L'article 12 modifie la taxe intérieure de consommation sur les produits pétroliers. L'article 19 institue une réduction d'impôt sur le revenu pour les contribuables domiciliés en France et qui investissent dans les départements et territoires d'outre-mer, dans les collectivités territoriales de Mayotte et de Saint-Pierre-et-Miquelon et en Nouvelle-Calédonie. Des mesures diverses sont prévues aux articles 24 à 27. L'article 29 à pour objet de compenser les pertes de ressources alimentant les régimes obligatoires de base de la sécurité sociale et qui résultent de la réduction de la contribution sociale généralisée. L'article 36 fixe l'échéancier de la liquidation et du paiement résultant des redevances d'exploitation des licences téléphoniques de troisième génération (UMTS), ainsi que leur affectation au sein d'un compte d'affectation spéciale destiné au provisionnement des charges de retraite et de désendettement de l'Etat.
Son titre II est relatif à l'équilibre des ressources et des charges (article 46). Il prévoit notamment que le ministre de l'économie et des finances est autorisé à procéder à des emprunts à long, moyen et court terme pour couvrir l'ensemble des charges de trésorerie ou pour renforcer les réserves de change.
La deuxième partie de la loi de finances a trait aux moyens des services.
Le titre I détermine les dispositions applicables à l'année 2001. Il fixe les opérations à caractère définitif (articles 47 à 56) et les opérations à caractère temporaire (articles 57 à 61). Il abonde le budget général (articles 47 à 51), les budgets annexes (articles 52 et 53) et les comptes d'affectation spéciale (articles 54 à 56).
Le titre II établit les dispositions permanentes de nature fiscale et indique les mesures spécifiques concernant chaque ministère :
- Agriculture et pêche : articles 97 à 110 ;
- - Économie, finances et industrie : articles 111 à 114 ;
- - Emploi et solidarité : articles 115 à 123 ;
- - Équipement, transports et logement : articles 124 à 126 ;
- - Intérieur et décentralisation : article 127 ;
- - Justice : article 128 ;
- - Outre-mer : article 129 ;
- - Services du Premier ministre : article 130.
La loi de finances comprend enfin un ensemble d'états annexés retraçant l'ensemble des recettes du budget général, des budgets annexes, des comptes d'affectation spéciale, comptes de prêts, comptes d'avances du Trésor ainsi que leur évaluation pour 2001. Est également joint le récapitulatif des crédits applicables aux dépenses ordinaires des services civils répartis par titre et par ministère. Il en va de même pour les autorisations de programme et les crédits de paiement. L'état E retrace l'ensemble des taxes parafiscales dont la perception est autorisée en 2001. L'état G indique les dépenses auxquelles s'appliquent des crédits provisionnels et l'état H, les dépenses pouvant donner lieu à reports de crédits de 2000 à 2001.
" }, "TP": { "CONTENU": "

(1) Loi no 2000-1352.

- Travaux préparatoires :

Assemblée nationale :

Projet de loi no 2585 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 2624 ;

Avis des commissions des affaires culturelles (no 2625), des affaires étrangères (no 2626), de la défense (no 2627), des lois (no 2628) et de la production (no 2629) ;

Discussion (1re partie) les 17, 18, 19 et 20 octobre et adoption le 24 octobre 2000. - Discussion (2e partie) les 30, 31 octobre, 2, 3, 6, 7, 8, 9, 10, 13, 14, 15, 16, 17 et 20 novembre 2000 et adoption le 21 novembre 2000.

Sénat :

Projet de loi, adopté par l'Assemblée nationale, no 91 (2000-2001) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, no 92 (2000-2001) ;

Avis des commissions des affaires culturelles (no 93), des affaires économiques (no 94), des affaires étrangères (no 95), des affaires sociales (no 96) et des lois (no 97) ;

Discussion les 23, 24, 27 à 30 novembre (2e partie : 30 novembre), 1er, 2, 4 à 8, 11 et 12 décembre 2000 et adoption le 12 décembre 2000.

Assemblée nationale :

Projet de loi, modifié par le Sénat, no 2794 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission mixte paritaire, no 2795.

Sénat :

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission mixte paritaire, no 137 (2000-2001).

Assemblée nationale :

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 2810 ;

Discussion et adoption le 14 décembre 2000.

Sénat :

Projet de loi, adopté par l'Assemblée nationale en nouvelle lecture, no 151 (2000-2001) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, no 153 (2000-2001) ;

Discussion et rejet le 19 décembre 2000.

Assemblée nationale :

Projet de loi, rejeté par le Sénat en nouvelle lecture, no 2824 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 2825 ;

Discussion et adoption, en lecture définitive, le 20 décembre 2000.

- Conseil constitutionnel :

Décision no 2000-442 DC du 28 décembre 2000 publiée au Journal officiel de ce jour.

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58-1100 du 17 novembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000705067", "@numtexte": "58-1100", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-11-17" }, { "@id": "JORFTEXT000000705067", "#text": "Ordonnance n° 58-1100 du 17 novembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000705067", "@numtexte": "58-1100", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-11-17" }, { "@id": "JORFTEXT000000874213", "#text": "Loi n°59-1454 du 26 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000889172", "#text": "Loi n°74-1129 du 30 décembre 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "JORFTEXT000000522254", "#text": "Loi n°76-1232 du 29 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"@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000317293", "#text": "Loi n° 85-30 du 9 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000317293", "@numtexte": "85-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-01-09" }, { "@id": "LEGIARTI000006317473", "@num": "1-1", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 1-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000693456", "#text": "Loi n° 85-695 du 11 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006275042", "@num": "32", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 32 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275042", "@num": "32", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 32 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000512460", "#text": "Loi n°86-824 du 11 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000317305", "#text": "Loi n°86-1317 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006317692", "@num": "61", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 61 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317692", "@num": "61", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 61 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006600205", "@num": "63", "#text": "Loi n°90-85 du 23 janvier 1990 - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525219", "@nortexte": "AGRX8900045L", "@numtexte": "90-85", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-01-23" }, { "@id": "JORFTEXT000000525219", "#text": "Loi n°90-85 du 23 janvier 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000525219", "@nortexte": "AGRX8900045L", "@numtexte": "90-85", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-01-23" }, { "@id": "JORFTEXT000000166186", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990 (rectificatif)", "@sens": "source", "@cidtexte": "JORFTEXT000000166186", "@nortexte": "ECOX8900115Z", "@numtexte": "89-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000537611", "#text": "Loi n° 91-647 du 10 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000537611", "@nortexte": "JUSX9100049L", "@numtexte": "91-647", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-10" }, { "@id": "JORFTEXT000000541241", "#text": "Loi n°92-675 du 17 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541241", "@nortexte": "TEFX9200057L", "@numtexte": "92-675", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000178406", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318659", "@num": "116", "#text": "Loi - art. 116 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000864578", "#text": "Loi n°93-1313 du 20 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "JORFTEXT000000184000", "#text": "Loi n°94-488 du 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "JORFTEXT000000367398", "#text": "Loi n°94-1162 du 29 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000531809", "#text": "Loi n° 95-115 du 4 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "JORFTEXT000000190291", "#text": "Ordonnance n°96-50 du 24 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000563052", "#text": "Loi n°96-1093 du 16 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000563052", "@nortexte": "FPPX9600101L", "@numtexte": "96-1093", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-16" }, { "@id": "LEGIARTI000006319696", "@num": "49", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 49 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380034", "#text": "Loi n°96-1181 du 30 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000753121", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "JORFTEXT000000206894", "#text": "Loi n° 98-657 du 29 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000206894", "@nortexte": "MESX9800027L", "@numtexte": "98-657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-07-29" }, { "@id": "JORFTEXT000000209044", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000574787", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000396397", "#text": "Loi n°99-586 du 12 juillet 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000396397", "@nortexte": "INTX9800135L", "@numtexte": "99-586", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-07-12" }, { "@id": "LEGIARTI000006320588", "@num": "55", "#text": "Loi - art. 55 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000762233", "#text": "Loi n° 99-1172 du 30 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000400546", "#text": "Loi n°2000-656 du 13 juillet 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "LEGIARTI000006567117", "@num": "1", "#text": "Décret n°2000-1271 du 20 décembre 2000 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000208058", "@nortexte": "DEFP0002258D", "@numtexte": "2000-1271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-20" }, { "@id": "JORFTEXT000000586344", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000586344", "@nortexte": "ECOF0000033A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000220898", "#text": "Décision2000-442 DC", "@sens": "cible", "@cidtexte": "JORFTEXT000000220898", "@nortexte": "CSCL0004588S", "@numtexte": "2000-442 DC", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "2000-12-28" }, { "@id": "JORFTEXT000000403408", "#text": "Décret2000-1356", "@sens": "cible", "@cidtexte": "JORFTEXT000000403408", "@nortexte": "ECOB0010051D", "@numtexte": "2000-1356", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000768362", "#text": "Décret2000-1357", "@sens": "cible", "@cidtexte": "JORFTEXT000000768362", "@nortexte": "ECOB0010052D", "@numtexte": "2000-1357", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000586709", "#text": "Décret2000-1358", "@sens": "cible", "@cidtexte": "JORFTEXT000000586709", "@nortexte": "ECOB0010053D", "@numtexte": "2000-1358", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000220939", "#text": "Décret2000-1359", "@sens": "cible", "@cidtexte": "JORFTEXT000000220939", "@nortexte": "ECOB0010054D", "@numtexte": "2000-1359", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000220940", "#text": "Décret2000-1360", "@sens": "cible", "@cidtexte": "JORFTEXT000000220940", "@nortexte": "ECOB0010055D", "@numtexte": "2000-1360", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000768363", "#text": "Décret2000-1361", "@sens": "cible", "@cidtexte": "JORFTEXT000000768363", "@nortexte": "ECOB0010056D", "@numtexte": "2000-1361", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000403409", "#text": "Décret2000-1362", "@sens": "cible", "@cidtexte": "JORFTEXT000000403409", "@nortexte": "ECOB0010057D", "@numtexte": "2000-1362", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000402926", "#text": "Décret2000-1363", "@sens": "cible", "@cidtexte": "JORFTEXT000000402926", "@nortexte": "ECOB0010058D", "@numtexte": "2000-1363", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000768364", "#text": "Décret2000-1364", "@sens": "cible", "@cidtexte": "JORFTEXT000000768364", "@nortexte": "ECOB0010059D", "@numtexte": "2000-1364", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000220941", "#text": "Décret2000-1365", "@sens": "cible", "@cidtexte": "JORFTEXT000000220941", "@nortexte": "ECOB0010060D", "@numtexte": "2000-1365", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000768365", "#text": "Décret2000-1366", "@sens": "cible", "@cidtexte": "JORFTEXT000000768365", "@nortexte": "ECOB0010061D", "@numtexte": "2000-1366", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000586295", "#text": "Décret2000-1367", "@sens": "cible", "@cidtexte": "JORFTEXT000000586295", "@nortexte": "ECOB0010062D", "@numtexte": "2000-1367", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000220942", "#text": "Décret2000-1368", "@sens": "cible", "@cidtexte": "JORFTEXT000000220942", "@nortexte": "ECOB0010063D", "@numtexte": "2000-1368", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000402959", "#text": "Décret2000-1369", "@sens": "cible", "@cidtexte": "JORFTEXT000000402959", "@nortexte": "ECOB0010064D", "@numtexte": "2000-1369", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000768366", "#text": "Décret2000-1370", "@sens": "cible", "@cidtexte": "JORFTEXT000000768366", "@nortexte": "ECOB0010065D", "@numtexte": "2000-1370", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000220943", "#text": "Décret2000-1371", "@sens": "cible", "@cidtexte": "JORFTEXT000000220943", "@nortexte": "ECOB0010066D", "@numtexte": "2000-1371", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000220944", "#text": "Décret2000-1372", "@sens": "cible", "@cidtexte": "JORFTEXT000000220944", "@nortexte": "ECOB0010067D", "@numtexte": "2000-1372", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000220945", "#text": "Décret2000-1373", "@sens": "cible", "@cidtexte": "JORFTEXT000000220945", "@nortexte": "ECOB0010068D", "@numtexte": "2000-1373", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000220946", "#text": "Décret2000-1374", "@sens": "cible", "@cidtexte": "JORFTEXT000000220946", "@nortexte": "ECOB0010069D", "@numtexte": "2000-1374", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000586296", "#text": "Décret2000-1375", "@sens": "cible", "@cidtexte": "JORFTEXT000000586296", "@nortexte": "ECOB0010070D", "@numtexte": "2000-1375", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000402960", "#text": "Décret2000-1376", "@sens": "cible", "@cidtexte": "JORFTEXT000000402960", "@nortexte": "ECOB0010071D", "@numtexte": "2000-1376", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000586297", "#text": "Décret2000-1377", "@sens": "cible", "@cidtexte": "JORFTEXT000000586297", "@nortexte": "ECOB0010072D", "@numtexte": "2000-1377", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000768367", "#text": "Décret2000-1378", "@sens": "cible", "@cidtexte": "JORFTEXT000000768367", "@nortexte": "ECOB0010073D", "@numtexte": "2000-1378", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000220430", "#text": "Décret2000-1379", "@sens": "cible", "@cidtexte": "JORFTEXT000000220430", "@nortexte": "ECOB0010074D", "@numtexte": "2000-1379", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000768512", "#text": "Décret2000-1380", "@sens": "cible", "@cidtexte": "JORFTEXT000000768512", "@nortexte": "ECOB0010075D", "@numtexte": "2000-1380", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000402961", "#text": "Décret2000-1381", "@sens": "cible", "@cidtexte": "JORFTEXT000000402961", "@nortexte": "ECOB0010076D", "@numtexte": "2000-1381", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000220431", "#text": "Décret2000-1382", "@sens": "cible", "@cidtexte": "JORFTEXT000000220431", "@nortexte": "ECOB0010077D", "@numtexte": "2000-1382", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000402962", "#text": "Décret2000-1383", "@sens": "cible", "@cidtexte": "JORFTEXT000000402962", "@nortexte": "ECOB0010078D", "@numtexte": "2000-1383", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000768513", "#text": "Décret2000-1384", "@sens": "cible", "@cidtexte": "JORFTEXT000000768513", "@nortexte": "ECOB0010079D", "@numtexte": "2000-1384", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000768514", "#text": "Décret2000-1385", "@sens": "cible", "@cidtexte": "JORFTEXT000000768514", "@nortexte": "ECOB0010080D", "@numtexte": "2000-1385", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000586298", "#text": "Décret2000-1386", "@sens": "cible", "@cidtexte": "JORFTEXT000000586298", "@nortexte": "ECOB0010081D", "@numtexte": "2000-1386", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320781", "@num": "1", "#text": "Loi - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320791", "@num": "10", "#text": "Loi - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320930", "@num": "100", "#text": "Loi - art. 100 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320792", "@num": "11", "#text": "Loi - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320931", "@num": "110", "#text": "Loi - art. 110 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320932", "@num": "114", "#text": "Loi - art. 114 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320793", "@num": "12", "#text": "Loi - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320933", "@num": "120", "#text": "Loi - art. 120 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320934", "@num": "126", "#text": "Loi - art. 126 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320937", "@num": "127", "#text": "Loi - art. 127 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320795", "@num": "14", "#text": "Loi - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320800", "@num": "19", "#text": "Loi - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320806", "@num": "24", "#text": "Loi - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320808", "@num": "26", "#text": "Loi - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320811", "@num": "28", "#text": "Loi - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320812", "@num": "29", "#text": "Loi - art. 29 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320814", "@num": "30", "#text": "Loi - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320816", "@num": "32", "#text": "Loi - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320818", "@num": "34", "#text": "Loi - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320820", "@num": "35", "#text": "Loi - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320824", "@num": "36", "#text": "Loi - art. 36 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320821", "@num": "36", "#text": "Loi - art. 36 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320825", "@num": "36", "#text": "Loi - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320826", "@num": "37", "#text": "Loi - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320784", "@num": "4", "#text": "Loi - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320833", "@num": "42", "#text": "Loi - art. 42 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320837", "@num": "44", "#text": "Loi - art. 44 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320839", "@num": "45", "#text": "Loi - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320840", "@num": "46", "#text": "Loi - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320842", "@num": "47", "#text": "Loi - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320843", "@num": "48", "#text": "Loi - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320844", "@num": "49", "#text": "Loi - art. 49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320845", "@num": "50", "#text": "Loi - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320846", "@num": "51", "#text": "Loi - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320847", "@num": "52", "#text": "Loi - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320848", "@num": "53", "#text": "Loi - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320850", "@num": "55", "#text": "Loi - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320851", "@num": "56", "#text": "Loi - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320852", "@num": "57", "#text": "Loi - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320853", "@num": "58", "#text": "Loi - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320854", "@num": "59", "#text": "Loi - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320786", "@num": "6", "#text": "Loi - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320856", "@num": "60", "#text": "Loi - art. 60 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320857", "@num": "61", "#text": "Loi - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320858", "@num": "62", "#text": "Loi - art. 62 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320859", "@num": "63", "#text": "Loi - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320860", "@num": "64", "#text": "Loi - art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320861", "@num": "65", "#text": "Loi - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320862", "@num": "66", "#text": "Loi - art. 66 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320787", "@num": "7", "#text": "Loi - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320868", "@num": "70", "#text": "Loi - art. 70 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320876", "@num": "77", "#text": "Loi - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320878", "@num": "79", "#text": "Loi - art. 79 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320788", "@num": "8", "#text": "Loi - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320880", "@num": "81", "#text": "Loi - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320884", "@num": "85", "#text": "Loi - art. 85 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320885", "@num": "86", "#text": "Loi - art. 86 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320888", "@num": "88", "#text": "Loi - art. 88 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320891", "@num": "90", "#text": "Loi - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320892", "@num": "91", "#text": "Loi - art. 91 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320898", "@num": "96", "#text": "Loi - art. 96 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGITEXT000005630443", "#text": "Loi n°2000-1352 du 30 décembre 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000220898", "#text": "Décision n°2000-442 DC du 28 décembre 2000, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000220898", "@nortexte": "CSCL0004588S", "@numtexte": "2000-442 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2000-12-28" }, { "@id": "JORFTEXT000000586268", "#text": "Décret n°2001-4 du 3 janvier 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000586268", "@nortexte": "ECOT0010420D", "@numtexte": "2001-4", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-03" }, { "@id": "JORFTEXT000000220833", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000220833", "@nortexte": "MESS0120034A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000208194", "#text": "Décret2001-42", "@sens": "cible", "@cidtexte": "JORFTEXT000000208194", "@nortexte": "EQUU0100001D", "@numtexte": "2001-42", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-15" }, { "@id": "LEGITEXT000005630528", "#text": "Décret n°2001-59 du 19 janvier 2001", "@sens": "cible", "@cidtexte": "JORFTEXT000000767348", "@nortexte": "ECOD0070033D", "@numtexte": "2001-59", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-19" }, { "@id": "LEGIARTI000006617252", "@num": "1", "#text": "Décret n°2001-59 du 19 janvier 2001 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767348", "@nortexte": "ECOD0070033D", "@numtexte": "2001-59", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-19" }, { "@id": "LEGIARTI000006617253", "@num": "2", "#text": "Décret n°2001-59 du 19 janvier 2001 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767348", "@nortexte": "ECOD0070033D", "@numtexte": "2001-59", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-19" }, { "@id": "LEGIARTI000006617254", "@num": "3", "#text": "Décret n°2001-59 du 19 janvier 2001 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767348", "@nortexte": "ECOD0070033D", "@numtexte": "2001-59", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-19" }, { "@id": "LEGIARTI000006617255", "@num": "4", "#text": "Décret n°2001-59 du 19 janvier 2001 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767348", "@nortexte": "ECOD0070033D", 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"2001-435", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGITEXT000005631076", "#text": "Décret n°2001-524 du 14 juin 2001", "@sens": "cible", "@cidtexte": "JORFTEXT000000589039", "@nortexte": "ECOF0120011D", "@numtexte": "2001-524", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-06-14" }, { "@id": "JORFTEXT000000589039", "#text": "Décret2001-524", "@sens": "cible", "@cidtexte": "JORFTEXT000000589039", "@nortexte": "ECOF0120011D", "@numtexte": "2001-524", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-06-14" }, { "@id": "JORFTEXT000000756454", "#text": "Décret2001-566", "@sens": "cible", "@cidtexte": "JORFTEXT000000756454", "@nortexte": "EQUK0100803D", "@numtexte": "2001-566", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-06-29" }, { "@id": "JORFTEXT000000579501", "#text": "Décret2001-578", "@sens": "cible", "@cidtexte": "JORFTEXT000000579501", "@nortexte": "DEFM0101386D", "@numtexte": "2001-578", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-02" }, { "@id": "JORFTEXT000000406852", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000406852", "@nortexte": "ATEN0100225A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2001-06-27" }, { "@id": "JORFTEXT000000395098", "#text": "Décret2001-626", "@sens": "cible", "@cidtexte": "JORFTEXT000000395098", "@nortexte": "ECOI0120184D", "@numtexte": "2001-626", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-17" }, { "@id": "LEGIARTI000006780054", "@num": "14", "#text": "Décret n°2001-677 du 27 juillet 2001 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000406472", "@nortexte": "AGRS0101142D", "@numtexte": "2001-677", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-27" }, { "@id": "LEGIARTI000006780060", "@num": "19", "#text": "Décret n°2001-677 du 27 juillet 2001 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000406472", "@nortexte": "AGRS0101142D", "@numtexte": "2001-677", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-27" }, { "@id": "JORFTEXT000000406472", "#text": "Décret2001-677", "@sens": "cible", "@cidtexte": "JORFTEXT000000406472", "@nortexte": "AGRS0101142D", "@numtexte": "2001-677", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-27" }, { "@id": "JORFTEXT000000394456", "#text": "Décret2001-688", "@sens": "cible", "@cidtexte": "JORFTEXT000000394456", "@nortexte": "MESG0121837D", "@numtexte": "2001-688", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-25" }, { "@id": "JORFTEXT000000580568", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000580568", "@nortexte": "ECOB0140025A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2001-09-26" }, { "@id": "JORFTEXT000000214881", "#text": "Décret2001-882", "@sens": "cible", "@cidtexte": "JORFTEXT000000214881", "@nortexte": "ECOB0140026D", "@numtexte": "2001-882", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-09-26" }, { "@id": "JORFTEXT000000591427", "#text": "Décret2001-939", "@sens": "cible", "@cidtexte": "JORFTEXT000000591427", "@nortexte": "MESG0121838D", "@numtexte": "2001-939", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-10-11" }, { "@id": "JORFTEXT000000403483", "#text": "Décret2001-1070", "@sens": "cible", "@cidtexte": "JORFTEXT000000403483", "@nortexte": "MJSK0170052D", "@numtexte": "2001-1070", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-12" }, { "@id": "JORFTEXT000000763507", "#text": "Décret2001-1195", "@sens": "cible", "@cidtexte": "JORFTEXT000000763507", "@nortexte": "AGRS0101428D", "@numtexte": "2001-1195", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-12" }, { "@id": "JORFTEXT000000592233", "#text": "LOI2001-1275", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000581002", "#text": "LOI2001-1276", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321138", "@num": "25", "#text": "Loi - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000774683", "#text": "Décret2001-1373", "@sens": "cible", "@cidtexte": "JORFTEXT000000774683", "@nortexte": "ECOF0100036D", "@numtexte": "2001-1373", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-31" }, { "@id": "JORFTEXT000000217593", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000217593", "@nortexte": "MESR0210207A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-02-11" }, { "@id": "JORFTEXT000000585233", "#text": "Décret2002-181", "@sens": "cible", "@cidtexte": "JORFTEXT000000585233", "@nortexte": "INTB0200025D", "@numtexte": "2002-181", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-14" }, { "@id": "LEGIARTI000006780508", "@num": "7", "#text": "Décret n°2002-297 du 1 mars 2002 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000226905", "@nortexte": "AGRS0200290D", "@numtexte": "2002-297", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-03-01" }, { "@id": "LEGIARTI000006780509", "@num": "8", "#text": "Décret n°2002-297 du 1 mars 2002 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000226905", "@nortexte": "AGRS0200290D", "@numtexte": "2002-297", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-03-01" }, { "@id": "JORFTEXT000000226905", "#text": "Décret2002-297", "@sens": "cible", "@cidtexte": "JORFTEXT000000226905", "@nortexte": "AGRS0200290D", "@numtexte": "2002-297", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-03-01" }, { "@id": "JORFTEXT000000775982", "#text": "Décret2002-298", "@sens": "cible", "@cidtexte": "JORFTEXT000000775982", "@nortexte": "AGRS0200291D", "@numtexte": "2002-298", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-03-01" }, { "@id": "JORFTEXT000000770320", "#text": "Décret2002-455", "@sens": "cible", "@cidtexte": "JORFTEXT000000770320", "@nortexte": "ECOF0220113D", "@numtexte": "2002-455", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-03" }, { "@id": "JORFTEXT000000228962", "#text": "Décret2002-582", "@sens": "cible", "@cidtexte": "JORFTEXT000000228962", "@nortexte": "ECOF0200008D", "@numtexte": "2002-582", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-24" }, { "@id": "JORFTEXT000000778538", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000778538", "@nortexte": "BUDF0200021A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-07-12" }, { "@id": "LEGIARTI000006213410", "@num": "4", "#text": "Décret n°2002-1030 du 29 juillet 2002 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407906", "@nortexte": "BUDF0220161D", "@numtexte": "2002-1030", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-07-29" }, { "@id": "JORFTEXT000000407906", "#text": "Décret2002-1030", "@sens": "cible", "@cidtexte": "JORFTEXT000000407906", "@nortexte": "BUDF0220161D", "@numtexte": "2002-1030", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-07-29" }, { "@id": "JORFTEXT000000232702", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000232702", "@nortexte": "INTB0200505A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-09-03" }, { "@id": "JORFTEXT000000233707", "#text": "Décret2002-1444", "@sens": "cible", "@cidtexte": "JORFTEXT000000233707", "@nortexte": "JUSB0210578D", "@numtexte": "2002-1444", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-12" }, { "@id": "JORFTEXT000000777772", "#text": "Décret2003-243", "@sens": "cible", "@cidtexte": "JORFTEXT000000777772", "@nortexte": "AGRA0202070D", "@numtexte": "2003-243", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-17" }, { "@id": "JORFTEXT000000244609", "#text": "Décret2003-1014", "@sens": "cible", "@cidtexte": "JORFTEXT000000244609", "@nortexte": "SOCN0311140D", "@numtexte": "2003-1014", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-10-23" }, { "@id": "JORFTEXT000000798766", "#text": "Décret2004-14", "@sens": "cible", "@cidtexte": "JORFTEXT000000798766", "@nortexte": "BUDF0300033D", "@numtexte": "2004-14", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-05" }, { "@id": "LEGIARTI000006452094", "@num": "10", "#text": "Ordonnance n°2004-637 du 1 juillet 2004 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000803875", "@nortexte": "FPPX0400116R", "@numtexte": "2004-637", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-07-01" }, { "@id": "JORFTEXT000000803875", "#text": "Ordonnance2004-637", "@sens": "cible", "@cidtexte": "JORFTEXT000000803875", "@nortexte": "FPPX0400116R", "@numtexte": "2004-637", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-07-01" }, { "@id": "JORFTEXT000000439399", "#text": "LOI2004-669", "@sens": "cible", "@cidtexte": "JORFTEXT000000439399", "@nortexte": "ECOX0300083L", "@numtexte": "2004-669", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-07-09" }, { "@id": "JORFTEXT000000804607", "#text": "LOI2004-809", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399774", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399778", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399775", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399777", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399776", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399779", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (V)", "@sens": "cible", "@cidtexte": 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L135-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740217", "@num": "L135-6", "#text": "Code de la sécurité sociale. - art. L135-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740222", "@num": "L135-7", "#text": "Code de la sécurité sociale. - art. L135-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740223", "@num": "L135-7", "#text": "Code de la sécurité sociale. - art. L135-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740221", "@num": "L135-7", "#text": "Code de la sécurité sociale. - art. L135-7 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743839", "@num": "L651-1", "#text": "Code de la sécurité sociale. - art. L651-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615103", "@num": "265", "#text": "Code des douanes - art. 265 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597522", "@num": "D732-101-1", "#text": "Code rural - art. D732-101-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597547", "@num": "D732-119", "#text": "Code rural - art. D732-119 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597551", "@num": "D732-123", "#text": "Code rural - art. D732-123 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597556", "@num": "D732-127", "#text": "Code rural - art. D732-127 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597557", "@num": "D732-128", "#text": "Code rural - art. D732-128 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597486", "@num": "D732-75", "#text": "Code rural - art. D732-75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597489", "@num": "D732-83", "#text": "Code rural - art. D732-83 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585430", "@num": "L731-11", "#text": "Code rural - art. L731-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585560", "@num": "L732-30", "#text": "Code rural - art. L732-30 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585562", "@num": "L732-31", "#text": "Code rural - art. L732-31 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "BUDGET", "BUDGET 2001", "LOI DE FINANCES", "EQUILIBRE FINANCIER", "RESSOURCE", "CHARGE", "SERVICE", "MOYEN", "IMPOT", "REVENU", "MESURE FISCALE", "TAXE", "CODE GENERAL DES IMPOTS", "CGI", "CODE DES DOUANES", "CODE DE LA SANTE PUBLIQUE", "CODE DES PORTS MARITIMES", "CODE DU DOMAINE DE L'ETAT", "CODE DE LA SECURITE SOCIALE", "CODE GENERAL DES COLLECTIVITES TERRITORIALES", "CODE DE LA CONSTRUCTION ET DE L'HABITATION", "CODE DE L'URBANISME", "CODE DES JURIDICTIONS FINANCIERES", "PENSION MILITAIRE", "CONSEIL CONSTITUTIONNEL", "NON CONFORMITE", "PROJET DE LOI" ] }, "TITREFULL": "LOI de finances pour 2001 (n° 2000-1352 du 30 décembre 2000) (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000220595", "NOR": "ECOX0000141L", "NUM": "2000-1352", "DATE_PUBLI": "2000-12-31", "DATE_TEXTE": "2000-12-30", "NUM_SEQUENCE": 1, "ORIGINE_PUBLI": "JORF n°303 du 31 décembre 2000", "PAGE_DEB_PUBLI": 21119, "PAGE_FIN_PUBLI": 21172 } }, "META_COMMUN": { "ID": "JORFTEXT000000220595", "URL": "texte/version/JORF/TEXT/00/00/00/22/05/JORFTEXT000000220595.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX0001231P1" } }, "RECT": { "CONTENU": "Rectificatif publié au JO du 31 janvier 2001, p.1653" }, "VISAS": { "CONTENU": "

L'Assemblée nationale et le Sénat ont délibéré,

L'Assemblée nationale a adopté,

Vu la décision du Conseil constitutionnel no 2000-442 DC en date du 28 décembre 2000,\n

Le Président de la République promulgue la loi dont la teneur suit :

Première partie

CONDITIONS GENERALES

DE L'EQUILIBRE FINANCIER

TITRE Ier

DISPOSITIONS RELATIVES AUX RESSOURCES

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

Fait à Paris, le 30 décembre 2000.

Jacques Chirac

Par le Président de la République :

Le Premier ministre,

Lionel Jospin

Le ministre de l'économie, des finances et de l'industrie,

Laurent Fabius

La secrétaire d'Etat au budget,

Florence Parly

" } }, "JORFTEXT000000310036": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000668668", "#text": "Décret du 14 octobre 1939", "@sens": "source", "@cidtexte": "JORFTEXT000000668668", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1939-10-14" }, { "@id": "JORFTEXT000000877356", "#text": "Loi du 15 mai 1941", "@sens": "source", "@cidtexte": "JORFTEXT000000877356", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1941-05-15" }, { "@id": "JORFTEXT000000687377", "#text": "Loi n°46-854 du 27 avril 1946", "@sens": "source", "@cidtexte": "JORFTEXT000000687377", "@numtexte": "46-854", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1946-04-27" }, { "@id": "JORFTEXT000000685341", "#text": "Décret n°46-1332 du 1 juin 1946", "@sens": "source", "@cidtexte": "JORFTEXT000000685341", "@numtexte": "46-1332", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1946-06-01" }, { "@id": "JORFTEXT000000683997", "#text": "Loi n°47-1686 du 3 septembre 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000683997", "@numtexte": "47-1686", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-03" }, { "@id": "JORFTEXT000000520780", "#text": "Loi n°48-466 du 21 mars 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000520780", "@numtexte": "48-466", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1948-03-21" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGITEXT000027938662", "#text": "Loi n° 50-586 du 27 mai 1950 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332633", "@numtexte": "50-586", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1950-05-27" }, { "@id": "LEGIARTI000027938687", "@num": "31", "#text": "Loi n° 50-586 du 27 mai 1950 - art. 31 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332633", "@numtexte": "50-586", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1950-05-27" }, { "@id": "JORFTEXT000000332633", "#text": "Loi n°50-586 du 27 mai 1950", "@sens": "cible", "@cidtexte": "JORFTEXT000000332633", "@numtexte": "50-586", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1950-05-27" }, { "@id": "JORFARTI000002077667", "@num": "31", "#text": "Loi n°50-586 du 27 mai 1950 - art. 31, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000332633", "@numtexte": "50-586", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1950-05-27" }, { "@id": "JORFTEXT000000705616", "#text": "Loi n°51-592 du 24 mai 1951", "@sens": "cible", "@cidtexte": "JORFTEXT000000705616", "@numtexte": "51-592", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFARTI000002477657", "@num": "42", "#text": "Loi n°51-592 du 24 mai 1951 - art. 42, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000705616", "@numtexte": "51-592", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000517347", "#text": "Loi n°51-650 du 24 mai 1951", "@sens": "cible", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFARTI000001114544", "@num": "1", "#text": "Loi n°51-650 du 24 mai 1951 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000874669", "#text": "Loi n°53-1336 du 31 décembre 1953", "@sens": "cible", "@cidtexte": "JORFTEXT000000874669", "@numtexte": "53-1336", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1953-12-31" }, { "@id": "JORFARTI000001522867", "@num": "17", "#text": "Loi n°53-1336 du 31 décembre 1953 - art. 17, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000874669", "@numtexte": "53-1336", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1953-12-31" }, { "@id": "LEGIARTI000006359999", "@num": "228", "#text": "Décret n°62-1587 du 29 décembre 1962 - art. 228 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000299367", "@numtexte": "62-1587", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-12-29" }, { "@id": "LEGIARTI000006360000", "@num": "228", "#text": "Décret n°62-1587 du 29 décembre 1962 - art. 228 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000299367", "@numtexte": "62-1587", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-12-29" }, { "@id": "JORFTEXT000000705191", "#text": "Loi n°80-30 du 18 janvier 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001115523", "@num": "47", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 47, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000512460", "#text": "Loi n°86-824 du 11 juillet 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFARTI000002067845", "@num": "34", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 34, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000317543", "#text": "Loi n°87-1060 du 30 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000317543", "#text": "Loi n°87-1060 du 30 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFARTI000001102084", "@num": "105", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 105, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFARTI000001295803", "@num": "62", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 62, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000508832", "#text": "Loi n°88-1149 du 23 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFARTI000001298118", "@num": "61", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 61, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000322103", "#text": "Loi n°89-936 du 29 décembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGITEXT000021816824", "#text": "Loi n°89-936 du 29 décembre 1989 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000021816872", "@num": "53", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFARTI000001872585", "@num": "53", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 53, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000355987", "#text": "LOI91-1323", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000178406", "#text": "LOI92-1376", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000762233", "#text": "LOI99-1172", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320620", "@num": "79", "#text": "Loi - art. 79 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006322376", "@num": "115", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 115 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000646103", "#text": "Décret2006-1795", "@sens": "cible", "@cidtexte": "JORFTEXT000000646103", "@nortexte": "ECOP0600785D", "@numtexte": "2006-1795", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGITEXT000025097396", "#text": "Décret n°2011-2078\n du 30 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060669", "@nortexte": "BCRE1133419D", "@numtexte": "2011-2078", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "JORFTEXT000025060669", "#text": "Décret n°2011-2078 du 30 décembre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025060669", "@nortexte": "BCRE1133419D", "@numtexte": "2011-2078", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "JORFTEXT000025060669", "#text": "Décret n°2011-2078 du 30 décembre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025060669", "@nortexte": "BCRE1133419D", "@numtexte": "2011-2078", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" } ] }, "TITRE": "Loi n°49-310 du 8 mars 1949", "MCS_TXT": { "MC": [ "BUDGET 1949", "OUVERTURE DE CREDIT", "DEPENSE", "COMPTE SPECIAL DU TRESOR", "SNCF", "AUGMENTATION DE CAPITAL", "MONTANT MAXIMUM", "COMPTABILITE PUBLIQUE", "GARANTIE DE L'ETAT", "INVESTISSEMENT", "CAISSE CENTRALE DE LA FRANCE D'OUTRE-MER", "REPRESENTANT DE L'ETAT", "HLM", "CNCA", "PRET A LONG TERME", "ORGANISATION DES POUVOIRS PUBLICS", "CREDIT", "PARTICIPATION", "COMPTE DE COMMERCE", "TANTIEME", "ADMINISTRATEUR", "TRAVAIL", "RECONSTRUCTION", "CINEMA", "CAISSE REGIONALE DE CREDIT AGRICOLE", "EMPRUNT", "ASSURANCE", "SOUSCRIPTION", "DECOUVERT", "BON", "JETON DE PRESENCE", "CAISSE CENTRALE", "SEM", "PRIVATISATION", "CAISSE CENTRALE DES SOCIETES AGRICOLES DE PREVOYANCE", "TRANSPORT", "BANQUE", "ALGERIE", "REGION PARISIENNE", "TITRE", "INDEMNISATION", "VENTE", "PARLEMENT", "AUTORISATION D'EMISSION", "EXPORTATION DE FILM", "COMMUNICATION AVEC LE PARLEMENT", "COMMERCE", "OUTRE-MER", "COMPTE SPECIAL", "AIDE AUX ENTREPRISES", "REDEVANCE", "INDUSTRIE", "CAISSE DE PRET AGRICOLE", "SOCIETE D'ECONOMIE MIXTE", "PRET", "TITRE DE L'ETAT", "PRET DE L'ETAT", "SUBVENTION", "RATP", "ACHAT", "MAXIMUM", "CREDIT MUTUEL AGRICOLE", "CONSEIL D'ADMINISTRATION", "CAISSE NATIONALE DE CREDIT AGRICOLE", "OBLIGATION", "CREDIT MUNICIPAL", "CHEMIN DE FER", "COOPERATION AGRICOLE", "REGIE AUTONOME DES TRANSPORTS PARISIENS" ] }, "TITREFULL": "Loi n°49-310 du 8 mars 1949 relative aux comptes spéciaux du Trésor (exercice 1949)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000310036", "NUM": "49-310", "DATE_PUBLI": "1949-03-09", "DATE_TEXTE": "1949-03-08", "ORIGINE_PUBLI": "JORF du 9 mars 1949", "PAGE_DEB_PUBLI": 2450, "PAGE_FIN_PUBLI": 2466 } }, "META_COMMUN": { "ID": "JORFTEXT000000310036", "URL": "texte/version/JORF/TEXT/00/00/00/31/00/JORFTEXT000000310036.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX949310" } } }, "JORFTEXT000000317305": { "SM": { "CONTENU": "Modification du code général des impôts, du code des douanes, du livre des procédures fiscales, du code des communes. \nTransposition complète de la directive 97/13/CE du Parlement Européen et du Conseil du 10 avril 1997 relative à un cadre commun pour les autorisations générales et les licences individuelles dans le secteur des services de télécommunications." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 4,31,89 (III),45-1." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000877592", "#text": "Loi du 16 avril 1895", "@sens": "source", "@cidtexte": "JORFTEXT000000877592", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1895-04-16" }, { "@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": "JORFTEXT000000695332", "#text": "Loi n° 48-777 du 4 mai 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000695332", "@numtexte": "48-777", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1948-05-04" }, { "@id": "JORFTEXT000000692445", "#text": "Loi n°49-420 du 25 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "JORFTEXT000000302709", "#text": "Décret n°57-1408 du 31 décembre 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000302709", "@numtexte": "57-1408", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1957-12-31" }, { "@id": "JORFTEXT000000339591", "#text": "Ordonnance n° 59-2 du 2 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000339591", "@numtexte": "59-2", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-02" }, { "@id": "JORFTEXT000000508778", "#text": "Loi n°60-859 du 13 août 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000508778", "@numtexte": "60-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-08-13" }, { "@id": "JORFARTI000001295331", "@num": "3", "#text": "Loi n°60-859 du 13 août 1960 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000508778", "@numtexte": "60-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-08-13" }, { "@id": "JORFTEXT000000684270", "#text": "Loi n°62-873 du 31 juillet 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000684270", "@numtexte": "62-873", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1962-07-31" }, { "@id": "JORFARTI000001292837", "@num": "4", "#text": "Loi n°62-873 du 31 juillet 1962 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000684270", "@numtexte": "62-873", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1962-07-31" }, { "@id": "JORFTEXT000000319965", "#text": "Loi n° 64-707 du 10 juillet 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000319965", "@numtexte": "64-707", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1964-07-10" }, { "@id": "JORFTEXT000000503942", "#text": "Loi n°65-1154 du 30 décembre 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000503942", "@numtexte": "65-1154", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-12-30" }, { "@id": "JORFTEXT000000888309", "#text": "Loi n°76-448 du 24 mai 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000888309", "@numtexte": "76-448", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-05-24" }, { "@id": "JORFARTI000001117382", "@num": "10", "#text": "Loi n°76-448 du 24 mai 1976 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000888309", "@numtexte": "76-448", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-05-24" }, { "@id": "JORFTEXT000000684771", "#text": "LOI n° 76-663 du 19 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000684771", "@numtexte": "76-663", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "JORFTEXT000000522848", "#text": "Loi n°78-1023 du 23 octobre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522848", "@numtexte": "78-1023", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-10-23" }, { "@id": "JORFARTI000001884579", "@num": "4", "#text": "Loi n°78-1023 du 23 octobre 1978 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000522848", "@numtexte": "78-1023", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-10-23" }, { "@id": "JORFTEXT000000705191", "#text": "Loi n°80-30 du 18 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006847000", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "JORFTEXT000000886864", "#text": "Loi n° 80-531 du 15 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "JORFARTI000001310715", "@num": "30", "#text": "Loi n° 80-531 du 15 juillet 1980 - art. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "JORFTEXT000000691740", "#text": "Loi n°82-540 du 28 juin 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691740", "@numtexte": "82-540", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-06-28" }, { "@id": "JORFTEXT000000319755", "#text": "Loi n°82-939 du 4 novembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "JORFTEXT000000320195", "#text": "Loi n° 83-663 du 22 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000320195", "@numtexte": "83-663", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-22" }, { "@id": "JORFARTI000001103942", "@num": "14", "#text": "Loi n° 83-663 du 22 juillet 1983 - art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000320195", "@numtexte": "83-663", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-22" }, { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFARTI000001867386", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000320661", "#text": "Loi n°84-578 du 9 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "JORFARTI000001864864", "@num": "1", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 DE FINANCES POUR 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001493148", "@num": "25", "#text": "Loi n°84-1208 DE FINANCES POUR 1985 - art. 25", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001295515", "@num": "30", "#text": "Loi n°84-1208 DE FINANCES POUR 1985 - art. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000317283", "#text": "Loi n°85-1098 du 11 octobre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000317283", "@numtexte": "85-1098", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-10-11" }, { "@id": "LEGIARTI000006274447", "@num": "2", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000878230", "#text": "Loi n°85-1403 du 30 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002280760", "@num": "10", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001104126", "@num": "2", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001915573", "@num": "34", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 34", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000512460", "#text": "Loi n°86-824 du 11 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFARTI000001686347", "@num": "5", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000512205", "#text": "Loi n° 86-1067 du 30 septembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "JORFTEXT000000516854", "#text": "Décision Européenne n°86-221 du 29 décembre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000516854", "@numtexte": "86-221", "@typelien": "MODIFIE", "@naturetexte": "DECISION_CC", "@datesignatexte": "1986-12-29" }, { "@id": "LEGITEXT000006068953", "#text": "Loi n°86-1317 du 30 décembre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274758", "@num": "1", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274887", "@num": "102", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 102 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006317539", "@num": "11", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 11 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006317539", "@num": "11", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 11 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274781", "@num": "12", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 12 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274782", "@num": "13", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 13 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274783", "@num": "14", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 14 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274787", "@num": "18", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 18 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274759", "@num": "2", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274790", "@num": "22", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 22 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274792", "@num": "24", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 24 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274794", "@num": "26", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 26 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274800", "@num": "32", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 32 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274806", "@num": "38", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 38 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274808", "@num": "40", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274809", "@num": "41", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 41 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274810", "@num": "42", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 42 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274813", "@num": "45", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 45 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274829", "@num": "47", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 47 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274762", "@num": "5", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274834", "@num": "52", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 52 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274835", "@num": "53", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 53 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274836", "@num": "54", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 54 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274837", "@num": "54", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274764", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274772", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274776", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274766", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274771", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274767", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274770", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274765", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274768", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274775", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274774", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274769", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274773", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274763", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274763", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274777", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000017924035", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274778", "@num": "7", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274857", "@num": "74", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 74 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006317538", "@num": "8", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006317538", "@num": "8", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274864", "@num": "81", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 81 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274867", "@num": "83", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 83 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274868", "@num": "84", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 84 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274869", "@num": "85", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 85 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274871", "@num": "87", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 87 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274873", "@num": "89", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 89 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274875", "@num": "90", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274883", "@num": "98", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 98 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274884", "@num": "99", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 99 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000882425", "#text": "Décret n°87-1 du 5 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000882425", "@numtexte": "87-1", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-05" }, { "@id": "JORFTEXT000000689789", "#text": "Arrêté du 2 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000689789", "@nortexte": "BUDD9770000A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-02" }, { "@id": "JORFTEXT000000318164", "#text": "Arrêté du 14 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000318164", "@nortexte": "ECOT8710000A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-14" }, { "@id": "JORFTEXT000000494452", "#text": "Arrêté du 8 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000494452", "@nortexte": "BUDF8720001A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-08" }, { "@id": "LEGITEXT000006057242", "#text": "Arrêté du 8 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000494452", "@nortexte": "BUDF8720001A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-08" }, { "@id": "LEGIARTI000006328306", "@num": "1", "#text": "Arrêté du 8 janvier 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000494452", "@nortexte": "BUDF8720001A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-08" }, { "@id": "JORFTEXT000000333011", "#text": "Décret n°87-49 du 31 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGITEXT000006066042", "#text": "Décret n°87-49 du 31 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGITEXT000006066042", "#text": "Décret n°87-49 du 31 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325183", "@num": "1", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325183", "@num": "1", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325184", "@num": "2", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325184", "@num": "2", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325185", "@num": "3", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325185", "@num": "3", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325186", "@num": "4", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325186", "@num": "4", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325188", "@num": "5", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325188", "@num": "5", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325189", "@num": "6", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325189", "@num": "6", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325190", "@num": "7", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325190", "@num": "7", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "JORFTEXT000000318469", "#text": "Arrêté du 27 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000318469", "@nortexte": "AGRM8700194A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-27" }, { "@id": "LEGITEXT000006057266", "#text": "Arrêté du 27 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000318469", "@nortexte": "AGRM8700194A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-27" }, { "@id": "LEGIARTI000006328330", "@num": "1", "#text": "Arrêté du 27 janvier 1987 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000318469", "@nortexte": "AGRM8700194A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-27" }, { "@id": "LEGIARTI000006328331", "@num": "2", "#text": "Arrêté du 27 janvier 1987 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000318469", "@nortexte": "AGRM8700194A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-27" }, { "@id": "LEGIARTI000006328332", "@num": "3", "#text": "Arrêté du 27 janvier 1987 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000318469", "@nortexte": "AGRM8700194A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-27" }, { "@id": "JORFTEXT000000873459", "#text": "Arrêté du 10 février 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000873459", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-02-10" }, { "@id": "JORFTEXT000000498041", "#text": "Arrêté du 2 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000498041", "@nortexte": "BUDF8700004A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-02" }, { "@id": "LEGITEXT000006057336", "#text": "Arrêté du 2 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000498041", "@nortexte": "BUDF8700004A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-02" }, { "@id": "LEGIARTI000006328345", "@num": "1", "#text": "Arrêté du 2 mars 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000498041", "@nortexte": "BUDF8700004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-02" }, { "@id": "LEGIARTI000006328345", "@num": "1", "#text": "Arrêté du 2 mars 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000498041", "@nortexte": "BUDF8700004A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-02" }, { "@id": "LEGIARTI000006328346", "@num": "2", "#text": "Arrêté du 2 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000498041", "@nortexte": "BUDF8700004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-02" }, { "@id": "LEGIARTI000006328346", "@num": "2", "#text": "Arrêté du 2 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000498041", "@nortexte": "BUDF8700004A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-02" }, { "@id": "LEGIARTI000006328347", "@num": "3", "#text": "Arrêté du 2 mars 1987 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000498041", "@nortexte": "BUDF8700004A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-02" }, { "@id": "LEGIARTI000006328347", "@num": "3", "#text": "Arrêté du 2 mars 1987 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000498041", "@nortexte": "BUDF8700004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-02" }, { "@id": "JORFTEXT000000333831", "#text": "Décret n°87-183 du 17 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000333831", "@nortexte": "BUDF8720036D", "@numtexte": "87-183", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-17" }, { "@id": "JORFTEXT000000334041", "#text": "Décret n°87-225 du 27 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000334041", "@nortexte": "ACVP8720011D", "@numtexte": "87-225", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "JORFTEXT000000517863", "#text": "Décret n°87-309 du 4 mai 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000517863", "@nortexte": "JUSA8700046D", "@numtexte": "87-309", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-05-04" }, { "@id": "JORFTEXT000000700363", "#text": "Décret n°87-326 du 13 mai 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000700363", "@numtexte": "87-326", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-05-13" }, { "@id": "JORFTEXT000000843847", "#text": "Arrêté du 22 avril 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000843847", "@nortexte": "BUDF8710036A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-22" }, { "@id": "JORFTEXT000000477718", "#text": "Arrêté du 7 juillet 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000477718", "@nortexte": "ECOT8710027A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-07-07" }, { "@id": "JORFARTI000001686807", "@num": "57", "#text": "Loi n°87-529 du 13 juillet 1987 - art. 57, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000874948", "@nortexte": "INTX8700094L", "@numtexte": "87-529", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-13" }, { "@id": "JORFTEXT000000874956", "#text": "Loi n°87-571 du 23 juillet 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "JORFARTI000002281818", "@num": "2", "#text": "Loi n°87-571 du 23 juillet 1987 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "JORFTEXT000000695686", "#text": "Décret n°87-642 du 6 août 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000695686", "@nortexte": "BUDF8720067D", "@numtexte": "87-642", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-08-06" }, { "@id": "JORFTEXT000000495685", "#text": "Arrêté du 30 octobre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000495685", "@nortexte": "PTTT8700781A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-10-30" }, { "@id": "JORFTEXT000000863517", "#text": "Arrêté du 30 octobre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000863517", "@nortexte": "PTTT8700782A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-10-30" }, { "@id": "JORFTEXT000000321591", "#text": "Arrêté du 30 octobre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000321591", "@nortexte": "PTTT8700783A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-10-30" }, { "@id": "JORFTEXT000000682641", "#text": "Arrêté du 30 octobre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000682641", "@nortexte": "PTTT8700785A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-10-30" }, { "@id": "JORFTEXT000000863518", "#text": "Arrêté du 30 octobre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000863518", "@nortexte": "PTTT8700784A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-10-30" }, { "@id": "JORFTEXT000000682643", "#text": "Arrêté du 30 octobre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000682643", "@nortexte": "PTTT8700786A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-10-30" }, { "@id": "JORFTEXT000000333406", "#text": "Décret n°87-888 du 30 octobre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000333406", "@nortexte": "PTTT8700789D", "@numtexte": "87-888", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-10-30" }, { "@id": "JORFTEXT000000863747", "#text": "Arrêté du 2 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000863747", "@nortexte": "BUDR8703126A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-11-02" }, { "@id": "JORFTEXT000000522896", "#text": "Décret n°87-898 du 31 octobre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000522896", "@nortexte": "BUDF8730071D", "@numtexte": "87-898", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-10-31" }, { "@id": "JORFTEXT000000683634", "#text": "Arrêté du 12 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000683634", "@nortexte": "ECOT8711007A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-11-12" }, { "@id": "JORFTEXT000000683873", "#text": "Arrêté du 23 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000683873", "@nortexte": "BUDF8700007A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000696711", "#text": "Décret n°87-940 du 23 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFARTI000001112285", "@num": "1", "#text": "Décret n°87-940 du 23 novembre 1987 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFARTI000001493657", "@num": "3", "#text": "Décret n°87-940 du 23 novembre 1987 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFARTI000001690549", "@num": "4", "#text": "Décret n°87-940 du 23 novembre 1987 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000696712", "#text": "Décret n°87-941 du 23 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000696712", "@nortexte": "BUDF8700006D", "@numtexte": "87-941", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000704007", "#text": "Décret n°87-1029 du 22 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGITEXT000006065763", "#text": "Décret n°87-1029 du 22 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325377", "@num": "1", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325377", "@num": "1", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325378", "@num": "2", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325378", "@num": "2", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325379", "@num": "3", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325379", "@num": "3", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325380", "@num": "4", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325380", "@num": "4", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325381", "@num": "5", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325381", "@num": "5", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325382", "@num": "6", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325382", "@num": "6", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325383", "@num": "7", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325383", "@num": "7", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "JORFTEXT000000317543", "#text": "Loi n°87-1060 du 30 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275108", "@num": "2", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFARTI000001102074", "@num": "20", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 20, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275149", "@num": "43", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFARTI000001295800", "@num": "43", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 43, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFARTI000002472067", "@num": "89", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 89, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFARTI000001138796", "@num": "93", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 93, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275200", "@num": "6", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000874489", "#text": "Loi n°87-1127 du 31 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000874489", "@nortexte": "JUST8700055L", "@numtexte": "87-1127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-31" }, { "@id": "JORFTEXT000000509145", "#text": "Décret n°88-30 du 8 janvier 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509145", "@nortexte": "BUDF8720085D", "@numtexte": "88-30", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-01-08" }, { "@id": "LEGITEXT000006066513", "#text": "Décret n°88-30 du 8 janvier 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509145", "@nortexte": "BUDF8720085D", "@numtexte": "88-30", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-01-08" }, { "@id": "LEGIARTI000006325446", "@num": "1", "#text": "Décret n°88-30 du 8 janvier 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509145", "@nortexte": "BUDF8720085D", "@numtexte": "88-30", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-01-08" }, { "@id": "LEGIARTI000006325446", "@num": "1", "#text": "Décret n°88-30 du 8 janvier 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509145", "@nortexte": "BUDF8720085D", "@numtexte": "88-30", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-01-08" }, { "@id": "JORFTEXT000000662342", "#text": "Arrêté du 10 février 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000662342", "@nortexte": "ECOT8811020A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-02-10" }, { "@id": "JORFTEXT000000314804", "#text": "Décret n°88-156 du 10 février 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000314804", "@nortexte": "ACVP8720067D", "@numtexte": "88-156", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-10" }, { "@id": "JORFTEXT000000692153", "#text": "Décret n°88-499 du 3 mai 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000692153", "@nortexte": "MCCT8800230D", "@numtexte": "88-499", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-03" }, { "@id": "JORFTEXT000000504053", "#text": "Décret n°88-530 du 4 mai 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000504053", "@nortexte": "ACVP8820019D", "@numtexte": "88-530", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-04" }, { "@id": "JORFTEXT000000319109", "#text": "Arrêté du 30 septembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000319109", "@nortexte": "PTTT8800788A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-09-30" }, { "@id": "JORFTEXT000000509838", "#text": "Décret n°88-1001 du 20 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001867847", "@num": "3", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001491806", "@num": "4", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000508832", "#text": "Loi n°88-1149 du 23 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFARTI000002279312", "@num": "36", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 36, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000863550", "#text": "Arrêté du 20 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000863550", "@nortexte": "PTTT8801119A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-12-20" }, { "@id": "JORFTEXT000000687336", "#text": "Décret n°88-1190 du 28 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000687336", "@nortexte": "BUDF8800014D", "@numtexte": "88-1190", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-28" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000006317614", "@num": "18", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "JORFTEXT000000517602", "#text": "Décret n°89-561 du 11 août 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000517602", "@nortexte": "INTB8900238D", "@numtexte": "89-561", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-08-11" }, { "@id": "JORFTEXT000000336188", "#text": "Décret n°89-801 du 27 octobre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "JORFARTI000002075906", "@num": "1", "#text": "Décret n°89-801 du 27 octobre 1989 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000006317667", "@num": "29", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 29 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317685", "@num": "45", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 45 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000349413", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000349413", "@nortexte": "PTTT9000127A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-02-07" }, { "@id": "JORFTEXT000000532781", "#text": "DECRET90-149", "@sens": "cible", "@cidtexte": "JORFTEXT000000532781", "@nortexte": "EQUA9000215D", "@numtexte": "90-149", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-13" }, { "@id": "JORFTEXT000000166186", "#text": "LOI89-935", "@sens": "cible", "@cidtexte": "JORFTEXT000000166186", "@nortexte": "ECOX8900115Z", "@numtexte": "89-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000716493", "#text": "LOI90-568", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "JORFTEXT000000717191", "#text": "LOI90-1168", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006317995", "@num": "46", "#text": "Loi - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000864574", "#text": "Loi n°90-1169 du 29 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000312403", "#text": "Décret n°91-474 du 14 mai 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000312403", "@nortexte": "BUDR9104044D", "@numtexte": "91-474", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-05-14" }, { "@id": "JORFTEXT000000356342", "#text": "LOI91-1322", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000355987", "#text": "LOI91-1323", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000722113", "#text": "LOI92-125", "@sens": "cible", "@cidtexte": "JORFTEXT000000722113", "@nortexte": "INTX9000102L", "@numtexte": "92-125", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-02-06" }, { "@id": "JORFTEXT000000356878", "#text": "DECRET92-305", "@sens": "cible", "@cidtexte": "JORFTEXT000000356878", "@nortexte": "BUDD9250001D", "@numtexte": "92-305", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-03-30" }, { "@id": "JORFTEXT000000543112", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000543112", "@nortexte": "MENK9200112A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-09-15" }, { "@id": "JORFTEXT000000710798", "#text": "LOI92-1203", "@sens": "cible", "@cidtexte": "JORFTEXT000000710798", "@nortexte": "ECOX9100201L", "@numtexte": "92-1203", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-11-06" }, { "@id": "LEGIARTI000006318612", "@num": "56", "#text": "Loi - art. 56 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000179313", "#text": "LOI92-1476", "@sens": "cible", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006318756", "@num": "83", "#text": "Loi - art. 83 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006318757", "@num": "83", "#text": "Loi - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000528764", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000528764", "@nortexte": "PTTR9200690D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-03" }, { "@id": "LEGIARTI000006431282", "@num": "annexe", "#text": "Arrêté du 30 avril 1993 - art. annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000345512", "@nortexte": "INDP9320202A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-04-30" }, { "@id": "JORFTEXT000000179508", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000179508", "@nortexte": "INDP9320301A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-23" }, { "@id": "LEGIARTI000006431114", "@num": "ANNEXE", "#text": "Arrêté du 23 juin 1993 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179508", "@nortexte": "INDP9320301A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-23" }, { "@id": "JORFTEXT000000347389", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000347389", "@nortexte": "INDP9320400A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-08-09" }, { "@id": "LEGIARTI000006431131", "@num": "ANNEXE", "#text": "Arrêté du 9 août 1993 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000347389", "@nortexte": "INDP9320400A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-08-09" }, { "@id": "LEGIARTI000006431281", "@num": "Annexe", "#text": "Arrêté du 26 novembre 1993 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000295810", "@nortexte": "INDP9320558A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-26" }, { "@id": "LEGIARTI000006431267", "@num": "Annexe", "#text": "Arrêté du 26 novembre 1993 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000665304", "@nortexte": "INDP9320559A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-26" }, { "@id": "LEGIARTI000006431274", "@num": "Annexe", "#text": "Arrêté du 26 novembre 1993 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000665305", "@nortexte": "INDP9320560A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-26" }, { "@id": "LEGIARTI000006275720", "@num": "54", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 54 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275721", "@num": "54", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 54 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275722", "@num": "54", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006431331", "@num": "Annexe", "#text": "Arrêté du 29 mars 1994 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000363807", "@nortexte": "INDP9400420A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-03-29" }, { "@id": "JORFTEXT000000164731", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000164731", "@nortexte": "INDP9401036A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-09-08" }, { "@id": "JORFTEXT000000733775", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000733775", "@nortexte": "INDP9401360A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-22" }, { "@id": "JORFTEXT000000185169", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000185169", "@nortexte": "INDP9401361A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-22" }, { "@id": "JORFTEXT000000733785", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000733785", "@nortexte": "INDP9401550A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-12-23" }, { "@id": "JORFTEXT000000531809", "#text": "LOI95-115", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "JORFTEXT000000370217", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000370217", "@nortexte": "MIPP9500760D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-20" }, { "@id": "JORFTEXT000000191068", "#text": "LOI95-1346", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006432269", "@num": "ANNEXE", "#text": "Arrêté du 19 décembre 1995 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739939", "@nortexte": "MIPP9500966A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-12-19" }, { "@id": "JORFTEXT000000557788", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000557788", "@nortexte": "MIPP9600066A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-02-12" }, { "@id": "LEGIARTI000006432305", "@num": "ANNEXE", "#text": "Arrêté du 12 février 1996 - art. ANNEXE (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000557788", "@nortexte": "MIPP9600066A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-02-12" }, { "@id": "LEGIARTI000006340206", "@num": "11", "#text": "Loi n°96-241 du 26 mars 1996 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191415", "@nortexte": "FPPX9500193L", "@numtexte": "96-241", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-03-26" }, { "@id": "JORFTEXT000000380034", "#text": "LOI96-1181", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380034", "#text": "LOI96-1181", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319803", "@num": "3", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000521227", "#text": "Directive 97/13/CE du Parlement Européen et du Conseil du 10 avril 1997, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521227", "@nortexte": "31997L0013", "@numtexte": "97-13", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1997-04-10" }, { "@id": "JORFTEXT000000739922", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000739922", "@nortexte": "ECOI9700453A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-10-22" }, { "@id": "JORFTEXT000000739924", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000739924", "@nortexte": "ECOI9700458A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-10-22" }, { "@id": "JORFTEXT000000753121", "#text": "LOI97-1239", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "JORFTEXT000000569621", "#text": "LOI97-1269", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000391790", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000391790", "@nortexte": "ECOR9807037A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-11-06" }, { "@id": "JORFTEXT000000209044", "#text": "LOI98-1266", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006340567", "@num": "53", "#text": "Loi n°99-586 du 12 juillet 1999 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396397", "@nortexte": "INTX9800135L", "@numtexte": "99-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-07-12" }, { "@id": "JORFTEXT000000762233", "#text": "LOI99-1172", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000400546", "#text": "LOI2000-656", "@sens": "cible", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "LEGIARTI000006320754", "@num": "14", "#text": "Loi n°2000-656 du 13 juillet 2000 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "JORFTEXT000000401783", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000401783", "@nortexte": "ECOI0020203A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-09-21" }, { "@id": "LEGITEXT000020271570", "#text": "Arrêté du 21 septembre 2000 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000401783", "@nortexte": "ECOI0020203A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-09-21" }, { "@id": "JORFTEXT000000220595", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000592233", "#text": "LOI2001-1275", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000581002", "#text": "LOI2001-1276", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321157", "@num": "42", "#text": "Loi - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006421611", "@num": "1", "#text": "Loi n°2004-669 du 9 juillet 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000439399", "@nortexte": "ECOX0300083L", "@numtexte": "2004-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-07-09" }, { "@id": "LEGIARTI000006399774", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399778", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399775", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399777", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399776", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399779", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "JORFTEXT000000789373", "#text": "LOI2004-1484", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000240757", "#text": "LOI2004-1485", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322250", "@num": "1", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322366", "@num": "106", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 106 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000813253", "#text": "LOI2005-781", "@sens": "cible", "@cidtexte": "JORFTEXT000000813253", "@nortexte": "ECOX0400059L", "@numtexte": "2005-781", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-07-13" }, { "@id": "JORFTEXT000000634802", "#text": "LOI2005-1719", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "JORFTEXT000000615000", "#text": "LOI2006-1666", "@sens": "cible", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "JORFTEXT000000273196", "#text": "LOI2006-1771", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGITEXT000022167843", "#text": "Ordonnance n°2010-420 du 27 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "JORFTEXT000022165701", "#text": "Ordonnance n°2010-420 du 27 avril 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "JORFARTI000029879413", "@num": "1", "#text": "DÉCISION n°2014-431 QPC du 28 novembre 2014 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029879396", "@nortexte": "CSCX1429179S", "@numtexte": "2014-431 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2014-11-28" }, { "@id": "JORFTEXT000029879396", "#text": "DÉCISION n°2014-431 QPC du 28 novembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029879396", "@nortexte": "CSCX1429179S", "@numtexte": "2014-431 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2014-11-28" }, { "@id": "LEGITEXT000006070032", "#text": "Arrêté du 2 janvier 1987", "@sens": "cible", "@cidtexte": "LEGITEXT000006070032", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-02" }, { "@id": "LEGIARTI000006328286", "@num": "1", "#text": "Arrêté du 2 janvier 1987 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070032", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-02" }, { "@id": "LEGIARTI000006328287", "@num": "2", "#text": "Arrêté du 2 janvier 1987 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070032", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-02" }, { "@id": "LEGIARTI000006328288", "@num": "3", "#text": "Arrêté du 2 janvier 1987 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070032", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-02" }, { "@id": "LEGIARTI000006328289", "@num": "annexe 1", "#text": "Arrêté du 2 janvier 1987 - art. annexe 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070032", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-02" }, { "@id": "LEGIARTI000006296272", "@num": "383", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293876", "@num": "75-0 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 75-0 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296871", "@num": "49 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296871", "@num": "49 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298610", "@num": "49 octies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298611", "@num": "49 octies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - 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art. 1648 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312022", "@num": "1648 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312020", "@num": "1648 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312021", "@num": "1648 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306905", "@num": "1648 B bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 B bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306900", "@num": "1648 B bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306901", "@num": "1648 B bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306904", "@num": "1648 B bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306903", "@num": "1648 B bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306898", "@num": "1648 B bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306899", "@num": "1648 B bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306902", "@num": "1648 B bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312773", "@num": "1693 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1693 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308278", "@num": "194", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 194 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308285", "@num": "195", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 195 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308298", "@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": "LEGIARTI000006308329", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308536", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308531", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308538", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308534", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308532", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308540", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308530", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308530", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308539", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308533", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308537", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308572", "@num": "209 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308771", "@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" }, { "@id": "LEGIARTI000006303948", "@num": "236 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 236 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309670", "@num": "273 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 273 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310253", "@num": "698 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 698 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307793", "@num": "72 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 72 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302518", "@num": "75-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 75-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302524", "@num": "75-0 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 75-0 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307091", "@num": "80 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310626", "@num": "830", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 830 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311150", "@num": "948", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 948 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311157", "@num": "949", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 949 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615405", "@num": "64", "#text": "Code des douanes - art. 64 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395279", "@num": "D1612-1", "#text": "Code général des collectivités territoriales - art. D1612-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395278", "@num": "D1612-1", "#text": "Code général des collectivités territoriales - art. D1612-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395280", "@num": "D1612-1", "#text": "Code général des collectivités territoriales - art. D1612-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395288", "@num": "D1612-5", "#text": "Code général des collectivités territoriales - art. D1612-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395289", "@num": "D1612-5", "#text": "Code général des collectivités territoriales - art. D1612-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392884", "@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": "LEGIARTI000006392885", "@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": "LEGIARTI000023260052", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314947", "@num": "L13 A", "#text": "Livre des procédures fiscales - art. L13 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315647", "@num": "L17", "#text": "Livre des procédures fiscales - art. L17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316007", "@num": "L199 C", "#text": "Livre des procédures fiscales - art. L199 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316043", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316048", "@num": "L279", "#text": "Livre des procédures fiscales - art. L279 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315680", "@num": "L55", "#text": "Livre des procédures fiscales - art. L55 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315685", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315708", "@num": "L65", "#text": "Livre des procédures fiscales - art. L65 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315712", "@num": "L66", "#text": "Livre des procédures fiscales - art. L66 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315723", "@num": "L67", "#text": "Livre des procédures fiscales - art. L67 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315726", "@num": "L68", "#text": "Livre des procédures fiscales - art. L68 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315735", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315741", "@num": "L75", "#text": "Livre des procédures fiscales - art. L75 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315745", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315752", "@num": "L80 E", "#text": "Livre des procédures fiscales - art. L80 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "LOI n° 86-1317 du 30 décembre 1986", "MCS_TXT": { "MC": [ "BUDGET 1987", "LOI DE FINANCES", "LOI DE FINANCES POUR 1987", "CODE GENERAL DES IMPOTS", "CGI", "CODE DES DOUANES", "LIVRE DES PROCEDURES FISCALES", "PROJET DE LOI", "DIRECTIVE EUROPEENNE", "TRANSPOSITION COMPLETE", "BUDGET", "PERCEPTION", "IMPOT", "AUTORISATION", "IMPOT SUR LE REVENU", "ALLEGEMENT", "IR", "MINORATION", "EXONERATION", "ABATTEMENT", "OEUVRE HUMANITAIRE", "DON", "FONDATION", "ENSEIGNEMENT SUPERIEUR", "CHIFFRE D'AFFAIRES", "DEDUCTION", "ASSOCIATION", "DEDUCTION FISCALE", "ALLEGEMENT FISCAL", "OEUVRE", "CREATION D'ETABLISSEMENT", "ENTREPRISE", "MEDECIN", "FONDS NATIONAL DE PEREQUATION", "TAXE", "TAXE PROFESSIONNELLE", "BASE D'IMPOSITION", "REDUCTION", "INVESTISSEMENT", "EMBAUCHAGE", "LUTTE CONTRE LE CHOMAGE", "FNPTP", "PUBLICITE FONCIERE", "ENREGISTREMENT", "DROIT DE TIMBRE", "OPTION", "CONTRAT DE TRANSPORT", "CONGES PAYES", "SALAIRE DE SUBSTITUTION", "INDEMNITE", "FRAIS GENERAUX", "ALCOOL", "DROIT", "AUGMENTATION", "FRANCHISE D'IMPOT", "IS", "IMPOT SUR LES SOCIETES", "COMMERCE", "IMPLANTATION A L'ETRANGER", "PROVISION", "FIOUL", "GAZ", "COMBUSTIBLE", "TAXE DE CONSOMMATION", "AGRICULTURE", "CARBURANT", "TIC", "PRODUIT PETROLIER", "TVA", "COURSE DE CHEVAUX", "COURSE", "JEU", "SOCIETE DE COURSE", "TELECOMMUNICATION", "SERVICE DES TELECOMMUNICATIONS", "TVA DEDUCTIBLE", "DEDUCTIBILITE", "SALAIRE", "PENSION", "CENTRE DE GESTION", "DROIT DE MUTATION", "FONDS DE COMMERCE", "CESSION", "AGRICULTEUR", "EXPLOITANT AGRICOLE", "FRANCHISE", "RELEVEMENT", "REMBOURSEMENT FORFAITAIRE", "ACOMPTE", "BENEFICE AGRICOLE", "REGIME D'IMPOSITION", "REGIME TRANSITOIRE", "BENEFICE REEL", "REGIME SIMPLIFIE", "REGIME DU FORFAIT", "BENEFICE IMPOSABLE", "JEUNE AGRICULTEUR", "REDUCTION D'IMPOT", "CGA", "FORFAIT", "REGIME SUPER-SIMPLIFIE", "IMPOT PROGRESSIF", "REVENU EXCEPTIONNEL", "LOGEMENT NEUF", "PLACEMENT IMMOBILIER", "SOCIETE CIVILE", "SCPI", "INTERET D'EMPRUNT", "LOGEMENT", "PLAN DE RELANCE", "INVESTISSEMENT LOCATIF", "INVESTISSEMENT IMMOBILIER", "REVENU FONCIER", "LOGEMENT LOCATIF", "LOCATION", "REPARATION", "AMELIORATION DE L'HABITAT", "HABITATION PRINCIPALE", "GROSSE REPARATION", "ASSIETTE", "TAUX", "TAXE LIBERATOIRE", "SURSIS", "CONSTRUCTION", "FISCALITE IMMOBILIERE", "FUSION", "SCISSION", "TITRE", "ECHANGE", "PLUS-VALUE", "SOCIETE", "IMMOBILIER", "REPORT D'IMPOSITION", "CONDITION", "AGE", "DONATION", "PATRIMOINE", "TRANSMISSION", "PARTAGE", "DONATION-PARTAGE", "SPECTACLE", "VIDEO", "CINEMA", "DROIT D'ENTREE", "REGIME FISCAL", "SALLE DE CINEMA", "OEUVRE CINEMATOGRAPHIQUE", "HARMONISATION", "PETROLE", "FIOUL AGRICOLE", "COOPERATIVE", "CUMA", "ENTREPRENEUR", "TRAVAUX", "REGIME SPECIAL", "TAXE DEPARTEMENTALE", "IMMEUBLE", "ACHAT", "IMMEUBLE RURAL", "CONCOURS", "COLLECTIVITE TERRITORIALE", "COLLECTIVITE LOCALE", 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"ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275183", "@num": "100", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 100 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275185", "@num": "102", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 102 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275186", "@num": "103", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 103 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275187", "@num": "104", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 104 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275191", "@num": "108", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 108 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275193", "@num": "110", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 110 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275122", "@num": "16", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 16 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275125", "@num": "19", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 19 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275108", "@num": "2", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275130", "@num": "24", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 24 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275132", "@num": "26", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 26 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275134", "@num": "28", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 28 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275135", "@num": "29", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 29 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275138", "@num": "32", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 32 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275139", "@num": "33", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 33 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275141", "@num": "35", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 35 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275143", "@num": "37", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 37 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275147", "@num": "41", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 41 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275148", "@num": "42", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 42 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275149", "@num": "43", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275111", "@num": "5", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275112", "@num": "6", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275150", "@num": "63", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 63 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275151", "@num": "68", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 68 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275152", "@num": "69", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 69 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275113", "@num": "7", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 7 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275153", "@num": "70", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 70 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275155", "@num": "72", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 72 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275158", "@num": "75", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 75 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275159", "@num": "76", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 76 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275164", "@num": "81", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 81 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275167", "@num": "84", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 84 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275171", "@num": "88", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 88 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275175", "@num": "91", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 91 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275176", "@num": "92", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000523030", "#text": "Décret n°87-1153 du 31 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000523030", "@nortexte": "BUDB8740093D", "@numtexte": "87-1153", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-31" }, { "@id": "JORFTEXT000000495710", "#text": "Arrêté du 7 janvier 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000495710", "@nortexte": "ECOT8811014A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-01-07" }, { "@id": "JORFTEXT000000687355", "#text": "Décret n°88-83 du 26 janvier 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000687355", "@nortexte": "ECOT8811015D", "@numtexte": "88-83", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-01-26" }, { "@id": "JORFTEXT000000501182", "#text": "Décret n°88-116 du 4 février 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000501182", "@nortexte": "ECOT8811018D", "@numtexte": "88-116", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-04" }, { "@id": "JORFTEXT000000291025", "#text": "Arrêté du 10 février 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000291025", "@nortexte": "ECOT8811019A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-02-10" }, { "@id": "JORFTEXT000000662340", "#text": "Arrêté du 27 janvier 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000662340", "@nortexte": "AGRS8800231A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-01-27" }, { "@id": "JORFTEXT000000662597", "#text": "Arrêté du 5 février 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000662597", "@nortexte": "ASES8800188A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-02-05" }, { "@id": "JORFTEXT000000841819", "#text": "Arrêté du 5 février 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000841819", "@nortexte": "BUDB8870000A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-02-05" }, { "@id": "JORFTEXT000000663787", "#text": "Arrêté du 8 mars 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000663787", "@nortexte": "ECOT8811022A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-08" }, { "@id": "JORFTEXT000000847024", "#text": "Arrêté du 9 mars 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000847024", "@nortexte": "BUDF8820144A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-09" }, { "@id": "LEGITEXT000006058127", "#text": "Arrêté du 9 mars 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000847024", "@nortexte": "BUDF8820144A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-09" }, { "@id": "LEGIARTI000006328602", "@num": "1", "#text": "Arrêté du 9 mars 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000847024", "@nortexte": "BUDF8820144A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-09" }, { "@id": "LEGITEXT000006058140", "#text": "Arrêté du 4 mars 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000474093", "@nortexte": "ECOT8816037A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-04" }, { "@id": "LEGIARTI000006757023", "@num": "1", "#text": "Arrêté du 4 mars 1988 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474093", "@nortexte": "ECOT8816037A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-04" }, { "@id": "LEGIARTI000006757032", "@num": "2", "#text": "Arrêté du 4 mars 1988 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474093", "@nortexte": "ECOT8816037A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-04" }, { "@id": "LEGIARTI000006757037", "@num": "3", "#text": "Arrêté du 4 mars 1988 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474093", "@nortexte": "ECOT8816037A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-04" }, { "@id": "LEGIARTI000006757049", "@num": "4", "#text": "Arrêté du 4 mars 1988 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474093", "@nortexte": "ECOT8816037A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-04" }, { "@id": "LEGITEXT000006058142", "#text": "Arrêté du 9 mars 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000664034", "@nortexte": "ECOT8816039A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-09" }, { "@id": "LEGIARTI000006757066", "@num": "1", "#text": "Arrêté du 9 mars 1988 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000664034", "@nortexte": "ECOT8816039A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-09" }, { "@id": "LEGIARTI000006757075", "@num": "2", "#text": "Arrêté du 9 mars 1988 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000664034", "@nortexte": "ECOT8816039A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-09" }, { "@id": "LEGIARTI000006757086", "@num": "3", "#text": "Arrêté du 9 mars 1988 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000664034", "@nortexte": "ECOT8816039A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-09" }, { "@id": "LEGIARTI000006757095", "@num": "4", "#text": "Arrêté du 9 mars 1988 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000664034", "@nortexte": "ECOT8816039A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-09" }, { "@id": "JORFTEXT000000315477", "#text": "Décret n°88-269 du 22 mars 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000315477", "@nortexte": "INDH8800140D", "@numtexte": "88-269", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-22" }, { "@id": "JORFTEXT000000295369", "#text": "Circulaire du 1 février 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000295369", "@nortexte": "EQUC8800110C", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1988-02-01" }, { "@id": "JORFTEXT000000509379", "#text": "Décret n°88-318 du 28 mars 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGITEXT000006066524", "#text": "Décret n°88-318 du 28 mars 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGITEXT000006066524", "#text": "Décret n°88-318 du 28 mars 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325467", "@num": "1", "#text": "Décret n°88-318 du 28 mars 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325467", "@num": "1", "#text": "Décret n°88-318 du 28 mars 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325476", "@num": "10", "#text": "Décret n°88-318 du 28 mars 1988 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325476", "@num": "10", "#text": "Décret n°88-318 du 28 mars 1988 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325478", "@num": "11", "#text": "Décret n°88-318 du 28 mars 1988 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325478", "@num": "11", "#text": "Décret n°88-318 du 28 mars 1988 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325479", "@num": "12", "#text": "Décret n°88-318 du 28 mars 1988 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325479", "@num": "12", "#text": "Décret n°88-318 du 28 mars 1988 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325468", "@num": "2", "#text": "Décret n°88-318 du 28 mars 1988 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325468", "@num": "2", "#text": "Décret n°88-318 du 28 mars 1988 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325469", "@num": "3", "#text": "Décret n°88-318 du 28 mars 1988 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325469", "@num": "3", "#text": "Décret n°88-318 du 28 mars 1988 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325470", "@num": "4", "#text": "Décret n°88-318 du 28 mars 1988 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325470", "@num": "4", "#text": "Décret n°88-318 du 28 mars 1988 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325471", "@num": "5", "#text": "Décret n°88-318 du 28 mars 1988 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325471", "@num": "5", "#text": "Décret n°88-318 du 28 mars 1988 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325473", "@num": "7", "#text": "Décret n°88-318 du 28 mars 1988 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325473", "@num": "7", "#text": "Décret n°88-318 du 28 mars 1988 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325474", "@num": "8", "#text": "Décret n°88-318 du 28 mars 1988 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325474", "@num": "8", "#text": "Décret n°88-318 du 28 mars 1988 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325475", "@num": "9", "#text": "Décret n°88-318 du 28 mars 1988 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325475", "@num": "9", "#text": "Décret n°88-318 du 28 mars 1988 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "JORFTEXT000000872335", "#text": "Décret n°88-324 du 5 avril 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000872335", "@nortexte": "BUDL8800049D", "@numtexte": "88-324", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-05" }, { "@id": "JORFTEXT000000297483", "#text": "Arrêté du 13 avril 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000297483", "@nortexte": "ECOT8811023A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-04-13" }, { "@id": "JORFTEXT000000872576", "#text": "Décret n°88-378 du 15 avril 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000872576", "@nortexte": "BUDF8810039D", "@numtexte": "88-378", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-15" }, { "@id": "LEGITEXT000006066559", "#text": "Décret n°88-378 du 15 avril 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000872576", "@nortexte": "BUDF8810039D", "@numtexte": "88-378", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-15" }, { "@id": "LEGIARTI000006325490", "@num": "1", "#text": "Décret n°88-378 du 15 avril 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872576", "@nortexte": "BUDF8810039D", "@numtexte": "88-378", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-15" }, { "@id": "LEGIARTI000006325490", "@num": "1", "#text": "Décret n°88-378 du 15 avril 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872576", "@nortexte": "BUDF8810039D", "@numtexte": "88-378", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-15" }, { "@id": "LEGIARTI000006325491", "@num": "2", "#text": "Décret n°88-378 du 15 avril 1988 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872576", "@nortexte": "BUDF8810039D", "@numtexte": "88-378", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-15" }, { "@id": "LEGIARTI000006325491", "@num": "2", "#text": "Décret n°88-378 du 15 avril 1988 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872576", "@nortexte": "BUDF8810039D", "@numtexte": "88-378", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-15" }, { "@id": "LEGIARTI000006325492", "@num": "3", "#text": "Décret n°88-378 du 15 avril 1988 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872576", "@nortexte": "BUDF8810039D", "@numtexte": "88-378", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-15" }, { "@id": "LEGIARTI000006325492", "@num": "3", "#text": "Décret n°88-378 du 15 avril 1988 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872576", "@nortexte": "BUDF8810039D", "@numtexte": "88-378", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-15" }, { "@id": "JORFTEXT000000691889", "#text": "Décret n°88-409 du 22 avril 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000691889", "@nortexte": "BUDZ8800003D", "@numtexte": "88-409", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-22" }, { "@id": "JORFTEXT000000691665", "#text": "Décret n°88-427 du 25 avril 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000691665", "@nortexte": "BUDF8810048D", "@numtexte": "88-427", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGITEXT000006066591", "#text": "Décret n°88-427 du 25 avril 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000691665", "@nortexte": "BUDF8810048D", "@numtexte": "88-427", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGIARTI000006325495", "@num": "1", "#text": "Décret n°88-427 du 25 avril 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691665", "@nortexte": "BUDF8810048D", "@numtexte": "88-427", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGIARTI000006325495", "@num": "1", "#text": "Décret n°88-427 du 25 avril 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691665", "@nortexte": "BUDF8810048D", "@numtexte": "88-427", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGIARTI000006325496", "@num": "2", "#text": "Décret n°88-427 du 25 avril 1988 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691665", "@nortexte": "BUDF8810048D", "@numtexte": "88-427", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGIARTI000006325496", "@num": "2", "#text": "Décret n°88-427 du 25 avril 1988 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691665", "@nortexte": "BUDF8810048D", "@numtexte": "88-427", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGIARTI000006325497", "@num": "3", "#text": "Décret n°88-427 du 25 avril 1988 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691665", "@nortexte": "BUDF8810048D", "@numtexte": "88-427", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGIARTI000006325497", "@num": "3", "#text": "Décret n°88-427 du 25 avril 1988 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691665", "@nortexte": "BUDF8810048D", "@numtexte": "88-427", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGIARTI000006325498", "@num": "4", "#text": "Décret n°88-427 du 25 avril 1988 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691665", "@nortexte": "BUDF8810048D", "@numtexte": "88-427", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGIARTI000006325498", "@num": "4", "#text": "Décret n°88-427 du 25 avril 1988 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691665", "@nortexte": "BUDF8810048D", "@numtexte": "88-427", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGIARTI000006325499", "@num": "5", "#text": "Décret n°88-427 du 25 avril 1988 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691665", "@nortexte": "BUDF8810048D", "@numtexte": "88-427", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGIARTI000006325499", "@num": "5", "#text": "Décret n°88-427 du 25 avril 1988 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691665", "@nortexte": "BUDF8810048D", "@numtexte": "88-427", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGIARTI000006325500", "@num": "6", "#text": "Décret n°88-427 du 25 avril 1988 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691665", "@nortexte": "BUDF8810048D", "@numtexte": "88-427", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "JORFTEXT000000504056", "#text": "Décret n°88-535 du 4 mai 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000504056", "@nortexte": "BUDF8810043D", "@numtexte": "88-535", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-04" }, { "@id": "LEGIARTI000006325505", "@num": "1", "#text": "Décret n°88-535 du 4 mai 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504056", "@nortexte": "BUDF8810043D", "@numtexte": "88-535", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-04" }, { "@id": "LEGIARTI000006325505", "@num": "1", "#text": "Décret n°88-535 du 4 mai 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504056", "@nortexte": "BUDF8810043D", "@numtexte": "88-535", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-04" }, { "@id": "JORFTEXT000000504822", "#text": "Décret n°88-592 du 6 mai 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000504822", "@nortexte": "BUDF8810060D", "@numtexte": "88-592", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "LEGITEXT000006066695", "#text": "Décret n°88-592 du 6 mai 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000504822", "@nortexte": "BUDF8810060D", "@numtexte": "88-592", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "LEGIARTI000006325519", "@num": "1", "#text": "Décret n°88-592 du 6 mai 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504822", "@nortexte": "BUDF8810060D", "@numtexte": "88-592", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "LEGIARTI000006325520", "@num": "2", "#text": "Décret n°88-592 du 6 mai 1988 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504822", "@nortexte": "BUDF8810060D", "@numtexte": "88-592", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "LEGIARTI000006325522", "@num": "3", "#text": "Décret n°88-592 du 6 mai 1988 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504822", "@nortexte": "BUDF8810060D", "@numtexte": "88-592", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "LEGIARTI000006325523", "@num": "4", "#text": "Décret n°88-592 du 6 mai 1988 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504822", "@nortexte": "BUDF8810060D", "@numtexte": "88-592", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "LEGIARTI000006325524", "@num": "5", "#text": "Décret n°88-592 du 6 mai 1988 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504822", "@nortexte": "BUDF8810060D", "@numtexte": "88-592", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "JORFTEXT000000476747", "#text": "Arrêté du 13 juin 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000476747", "@nortexte": "ECOR8803056A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-06-13" }, { "@id": "JORFTEXT000000841354", "#text": "Arrêté du 13 juin 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000841354", "@nortexte": "ECOT8811028A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-06-13" }, { "@id": "JORFTEXT000000505430", "#text": "Arrêté du 5 août 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000505430", "@nortexte": "ECOT8710029A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-08-05" }, { "@id": "JORFTEXT000000508925", "#text": "Décret n°88-928 du 19 septembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000508925", "@nortexte": "BUDF8800009D", "@numtexte": "88-928", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-09-19" }, { "@id": "LEGITEXT000006058546", "#text": "Arrêté du 6 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000689397", "@nortexte": "ECOT8816058A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-10-06" }, { "@id": "LEGIARTI000006757127", "@num": "1", "#text": "Arrêté du 6 octobre 1988 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000689397", "@nortexte": "ECOT8816058A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-10-06" }, { "@id": "LEGIARTI000006757127", "@num": "1", "#text": "Arrêté du 6 octobre 1988 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000689397", "@nortexte": "ECOT8816058A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-10-06" }, { "@id": "LEGIARTI000006757136", "@num": "2", "#text": "Arrêté du 6 octobre 1988 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000689397", "@nortexte": "ECOT8816058A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-10-06" }, { "@id": "LEGIARTI000006757141", "@num": "3", "#text": "Arrêté du 6 octobre 1988 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000689397", "@nortexte": "ECOT8816058A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-10-06" }, { "@id": "LEGIARTI000006757148", "@num": "4", "#text": "Arrêté du 6 octobre 1988 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000689397", "@nortexte": "ECOT8816058A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-10-06" }, { "@id": "JORFTEXT000000656984", "#text": "Arrêté du 20 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000656984", "@nortexte": "BUDF8800013A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000509838", "#text": "Décret n°88-1001 du 20 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001867845", "@num": "1", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001867847", "@num": "3", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001491806", "@num": "4", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000872790", "#text": "Décret n°88-1002 du 20 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000872790", "@nortexte": "BUDF8800012D", "@numtexte": "88-1002", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000478970", "#text": "Arrêté du 9 novembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000478970", "@nortexte": "ECOT8810033A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-11-09" }, { "@id": "JORFTEXT000000478971", "#text": "Arrêté du 9 novembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000478971", "@nortexte": "ECOT8810034A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-11-09" }, { "@id": "JORFTEXT000000661515", "#text": "Arrêté du 6 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000661515", "@nortexte": "BUDR8805008A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-12-06" }, { "@id": "JORFTEXT000000687751", "#text": "Arrêté du 13 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000687751", "@nortexte": "ECOT8810035A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-12-13" }, { "@id": "JORFTEXT000000508832", "#text": "Loi n°88-1149 du 23 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275468", "@num": "43", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000870860", "#text": "Arrêté du 14 mars 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000870860", "@nortexte": "BUDR8905017A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-03-14" }, { "@id": "JORFTEXT000000705438", "#text": "Décret n°89-305 du 11 mai 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000705438", "@nortexte": "AGRS8900750D", "@numtexte": "89-305", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-05-11" }, { "@id": "JORFTEXT000000316595", "#text": "Arrêté du 12 juin 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000316595", "@nortexte": "BUDR8905029A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-06-12" }, { "@id": "JORFTEXT000000477560", "#text": "Arrêté du 12 septembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000477560", "@nortexte": "BUDR8905047A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-09-12" }, { "@id": "JORFTEXT000000336188", "#text": "Décret n°89-801 du 27 octobre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "JORFARTI000002075906", "@num": "1", "#text": "Décret n°89-801 du 27 octobre 1989 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "JORFTEXT000000322103", "#text": "Loi n°89-936 du 29 décembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGITEXT000021816824", "#text": "Loi n°89-936 du 29 décembre 1989 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFARTI000002472015", "@num": "22", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 22, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317667", "@num": "29", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 29 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000532178", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000532178", "@nortexte": "BUDR9005015A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-03-13" }, { "@id": "JORFTEXT000000717059", "#text": "DECRET90-798", "@sens": "cible", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "JORFTEXT000000716877", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000716877", "@nortexte": "BUDR9005048A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000006317995", "@num": "46", "#text": "Loi - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000864574", "#text": "Loi n°90-1169 du 29 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000691417", "#text": "Arrêté du 11 mars 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000691417", "@nortexte": "BUDR9105014A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-03-11" }, { "@id": "JORFTEXT000000172452", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000172452", "@nortexte": "BUDZ9100004A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-05-14" }, { "@id": "JORFTEXT000000173228", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000173228", "@nortexte": "BUDR9105026A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-06-11" }, { "@id": "JORFTEXT000000480296", "#text": "Arrêté du 9 septembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000480296", "@nortexte": "BUDR9105040A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-09-09" }, { "@id": "JORFTEXT000000499308", "#text": "Arrêté du 23 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000499308", "@nortexte": "BUDR9105047A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-12-23" }, { "@id": "JORFTEXT000000505292", "#text": "Arrêté du 10 mars 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000505292", "@nortexte": "BUDR9205010A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-03-10" }, { "@id": "JORFTEXT000000539497", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000539497", "@nortexte": "BUDR9205024A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-10" }, { "@id": "JORFTEXT000000358061", "#text": "DECRET92-598", "@sens": "cible", "@cidtexte": "JORFTEXT000000358061", "@nortexte": "LOGC9200003D", "@numtexte": "92-598", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-29" }, { "@id": "JORFTEXT000000359902", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000359902", "@nortexte": "BUDR9205037A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-09-08" }, { "@id": "JORFTEXT000000361466", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000361466", "@nortexte": "BUDR9205043A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-15" }, { "@id": "JORFTEXT000000178406", "#text": "LOI92-1376", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000177642", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000177642", "@nortexte": "BUDB9210102A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000180986", "#text": "DECRET93-1117", "@sens": "cible", "@cidtexte": "JORFTEXT000000180986", "@nortexte": "ACVP9320032D", "@numtexte": "93-1117", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "JORFTEXT000000193785", "#text": "DECRET98-459", "@sens": "cible", "@cidtexte": "JORFTEXT000000193785", "@nortexte": "DEFE9755004D", "@numtexte": "98-459", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-06-11" }, { "@id": "JORFTEXT000000574750", "#text": "DECRET98-1098", "@sens": "cible", "@cidtexte": "JORFTEXT000000574750", "@nortexte": "DEFC9750024D", "@numtexte": "98-1098", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-07" }, { "@id": "JORFTEXT000000702889", "#text": "Directive Européenne n°2004-80 du 29 avril 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000702889", "@nortexte": "304L0080", "@numtexte": "2004-80", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2004-04-29" }, { "@id": "LEGIARTI000006296757", "@num": "46 quater-0 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298288", "@num": "46 quater-0 ZD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298289", "@num": "46 quater-0 ZD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298292", "@num": "46 quater-0 ZE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298291", "@num": "46 quater-0 ZE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298295", "@num": "46 quater-0 ZF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298296", "@num": "46 quater-0 ZG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298299", "@num": "46 quater-0 ZH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZH (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298303", "@num": "46 quater-0 ZI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZI (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298307", "@num": "46 quater-0 ZJ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZJ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298313", "@num": "46 quater-0 ZK", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZK (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298320", "@num": "46 quater-0 ZL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZL (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298331", "@num": "46 quater-0 ZM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZM (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298332", "@num": "46 quater-0 ZN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZN (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298336", "@num": "46 quater-0 ZP", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZP (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298337", "@num": "46 quater-0 ZQ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZQ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298338", "@num": "46 quater-0 ZR", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZR (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298340", "@num": "46 quater-0 ZS", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZS (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298505", "@num": "49 septies P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies P (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298506", "@num": "49 septies Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298507", "@num": "49 septies R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298519", "@num": "49 septies S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies S (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": 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"LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312920", "@num": "1733", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1733 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313204", "@num": "1840 GA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 GA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308330", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308367", "@num": "199 ter B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308454", "@num": "204", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303678", "@num": "223 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303677", "@num": "223 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309221", "@num": "244 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309480", "@num": "279", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 279 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310494", "@num": "812", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 812 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307136", "@num": "89", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 89 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°87-1060 du 30 décembre 1987", "MCS_TXT": { "MC": [ "BUDGET 1988", "LOI DE FINANCES", "BUDGET", "LOI DE FINANCES POUR 1988", "DETTE", "RADIO", "CONTENTIEUX", "DROIT DE CONSOMMATION", "VICTIME", "CLINIQUE", "COMMUNE", "AIDE A LA RECHERCHE", "LIVRE DES PROCEDURES FISCALES", "SERVICE CIVIL", "COMBUSTIBLE LIQUIDE", "COTISATION", "DROIT D'USAGE", "ALLOCATION", "SUPPRESSION", "EXONERATION", "MANEGE FORAIN", "CAISSE D'EPARGNE ET DE PREVOYANCE", "TITRE", "ALLEGEMENT", "ENTREPRISE PETROLIERE", "COUR", "FRAIS DE DEGREVEMENT", "VENTE", "TELETEL 36-15", "NOUVELLES-HEBRIDES", "DISPENSE DE BILAN", "REPORT DE CREDIT", "SICAV", "DEFICIT", "TAXE ADDITIONNELLE", "HUISSIER", "ATTRACTION FORAINE", "BENEFICE COMMERCIAL", "ETAT", "TAUX DE PRELEVEMENT", "RELEVEMENT", "LOGEMENT", "ENTREPRISE D'ASSURANCE", "FABRICANT", "SERVICE PORNOGRAPHIQUE", "LOYER", "APPAREILLAGE POUR 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REVENUS", "SOCIETE", "COLLECTIVITE LOCALE", "PLUS-VALUE", "DEDUCTION", "SALAIRE", "DECES", "PRELEVEMENT EXCEPTIONNEL", "ASSURANCE", "RECONDUCTION", "TRAVAIL FORESTIER", "SERVICE VOTE", "PRODUIT COMMUN", "ARSENAL", "BANQUE", "FORAIN", "CHAMBRE DE METIERS", "PRESOMPTION DE DISTRIBUTION", "ARMEE", "TAXE FONCIERE SUR LES PROPRIETES NON BATIES", "SECTEUR PUBLIC", "DEVELOPPEMENT DU SPORT", "QUOTIENT FAMILIAL", "ASSOCIE", "ANCIEN COMBATTANT", "TELEVISION", "APPORT", "HARMONISATION DE LEGISLATION", "VARIATION", "REMBOURSEMENT", "JEUX", "PLAN D'EPARGNE RETRAITE", "CESSION", "CODE DES DOUANES", "TRANSFERT DE COMPETENCE", "MESURE NOUVELLE", "FRANCAIS D'ALSACE", "TABAC", "DEPENSE DE FORMATION", "CASSETTE", "ANNULATION", "TAUX MAJORE", "COMPTE DE PRET", "AUTORISATION", "OPERATION D'ECHANGE", "ENTREPRISE INDUSTRIELLE", "BENEFICE AGRICOLE FORFAITAIRE", "GROSSISTE", "CREDIT D'IMPOT", "IR", "IS", "REGIME FISCAL", "EXPLOITATION AGRICOLE", "FONDS SPECIAL DE GRANDS TRAVAUX", "FONDS D'ORGANISATION", "DISQUE", "PLAFOND", "CONJOINT", "FUSION", "CODE GENERAL DES IMPOTS", "PER", "RESSOURCE FISCALE", "FCP", "TAXE REGIONALE", "DROIT FIXE", "HANDICAPE", "REDEVANCE", "OBLIGATION DECLARATIVE", "COMPENSATION", "PARC BOTANIQUE", "TAUX NORMAL", "OFFRE PUBLIQUE", "DEPENSE D'EQUIPEMENT", "COMPAGNIE D'ASSURANCE", "DOTATION", "DISTRIBUTION", "ASSOCIATION", "BAREME", "METROPOLE", "TAXE LOCALE", "ANAH", "CGA", "TRESOR PUBLIC", "TRIBUNAL", "EXPLOITANT AGRICOLE", "ENTREPRISE PUBLIQUE", "LUTTE CONTRE LE TERRORISME", "FRANCAIS DE MOSELLE", "RENTE VIAGERE", "IMPOT SUR LES SPECTACLES", "PUBLICITE DE MARQUE", "ACTION", "VALEUR LOCATIVE", "CREDIT EVALUATIF", "LOGEMENT CONVENTIONNE", "AUXILIAIRE DE JUSTICE", "EXIGIBILITE", "CGI", "AVANTAGE EN IMPOT", "REDUCTION", "BON DE REMIS", "CEA", "ILE-DE-FRANCE", "ENTREPRISE", "FONDS DE GARANTIE", "PREFECTURE", "ACTIVITE DE TOURISME", "BUDGET ANNEXE", "ETAT H", "GAEC", "COMMISSION", "RECEVEUR", "ETAT F", "ETAT G", "ENTREPRISE AGRICOLE", "BANDE MAGNETIQUE", "ETABLISSEMENT PRIVE", "ETALEMENT", "CAISSE D'AMORTISSEMENT POUR L'ACIER", "BAIL", "DEPENSE DE FONCTIONNEMENT", "LOCATION", "AFFECTATION", "CEP", "IMPOT DIRECT LOCAL", "CEE", "COUPON COMMUN", "AVOCAT", "FRAIS", "HANDICAPE ADULTE", "BUDGET GENERAL", "FONDS NATIONAL", "CORSE", "CREATION", "MESURE FISCALE", "TAXE SUR LES PRODUITS PETROLIERS", "DEDUCTIBILITE", "PART", "MALADIE", "VEHICULE AUTOMOBILE", "CREDIT", "PENSION D'ORPHELIN", "COMPTE DE COMMERCE", "DROIT D'ENREGISTREMENT", "GOUVERNEMENT ETRANGER", "CONSEIL GENERAL", "DROIT DEPARTEMENTAL D'ENREGISTREMENT", "DECLARATION", "REGION", "ASSURANCE VIE", "DGF", "COMPACT DISC", "PENSIONNE", "TRIBUNAL ADMINISTRATIF", "HOSPITALISATION", "DELAI", "REPARTITION", "TAXE PARAFISCALE", "CENTRE DE GESTION", "EQUIPEMENT", "VERSEMENT", "SOUTIEN FINANCIER", "CONTRAINTE ADMINISTRATIVE", "SOCIETE ANONYME DE GESTION DES STOCKS DE SECURITE", "BAPSA", "NON PERCEPTION", "PAIEMENT", "OUTRE-MER", "APPAREILLAGE", "REPRESSION", "TAXE DE PUBLICITE FONCIERE", "COMPTABILITE", "TELECOMMUNICATION", "PRET", "FONDS NATIONAL POUR LE DEVELOPPEMENT DU SPORT", "DROIT D'ENTREE", "CAPA", "BILAN", "HOPITAL", "COMPTE DE REGLEMENT", "MONTANT", "AFN", "RETRAITE", "CHARGE DE LA PREUVE", "AMORTISSEMENT", "ADMINISTRATION FISCALE", "DROIT DE TIMBRE", "PROFIT", "TSPP", "PARC ZOOLOGIQUE", "TAUX", "CEREALE", "PATRIOTE", "NON CONFORME", "STOCK", "DEPENSE EN CAPITAL", "DIVULGATION", "BENEFICE DISTRIBUABLE", "CONSEIL D'ETAT", "CREDIT PREVISIONNEL", "PUBLICITE", "INSTITUT D'EMISSION DES DEPARTEMENTS D'OUTRE-MER", "PORNOGRAPHIE", "INDEMNITE DE RETRAITE", "CINEMA", "IMPOT SUR LE REVENU", "GAZ DE PETROLE LIQUEFIE", "EMPLOYEUR", "VICTIME DE GUERRE", "DEDUCTION POUR INVESTISSEMENT", "SOCIETE SPORTIVE", "TAXE PROFESSIONNELLE", "PERCEPTION", "OPERATION A CARACTERE TEMPORAIRE", "REFRACTAIRE", "ABATTEMENT", "TVA", "DEPENSE ORDINAIRE", "COMPTE D'AFFECTATION SPECIALE", "INDEMNITE", "IMMEUBLE INDUSTRIEL", "BENEFICE AGRICOLE", "COMPENSATION FINANCIERE", "FSGT", "FOIRE", "ENTREPRISE COMMERCIALE", "SINISTRE", "ETABLISSEMENT", "FRAIS GENERAUX", "CODE DE LA CONSTRUCTION ET DE L'HABITATION", "LOGEMENT LOCATIF", "REVENU", "COMPTE SPECIAL DU TRESOR", "IMPOSITION", "TAXE POUR FRAIS", "DROIT DE BAIL", "GROUPEMENT DE COMMUNES", "CALCUL", "CAISSE DE CREDIT MUNICIPAL", "TAXE SUR LES CEREALES", "TAXE SUR LES HUILES", "IMPOT SUR LES SOCIETES", "IMPOT", "TAXE SPECIALE D'EQUIPEMENT", "TAUX REDUIT", "SALARIE", "TERRORISME", "COURTAGE", "OPERATION DEFINITIVE", "CONTROLE", "VALIDATION LEGISLATIVE", "EPARGNE", "VOITURE PARTICULIERE", "MATERIEL MILITAIRE", "MISE EN DEMEURE", "SMI", "EQUILIBRE GENERAL", "IEDOM", "FUSION DE COMMUNE", "FONDS COMMUN DE PLACEMENT", "TAXE SUR LA VALEUR AJOUTEE", "DOM", "PUBLICATION", "INDEMNISATION", "PROVISION", "CONSEIL CONSTITUTIONNEL", "CESSATION D'ACTIVITE", "ASSISTANCE", "COMPTABLE", "ETABLISSEMENT HOSPITALIER", "AUXILIAIRE MEDICAL", "TAXE INTERIEURE DE CONSOMMATION", "COMPTE SPECIAL", "ARRERAGE", "AUTORISATION DE PROGRAMME", "PRELEVEMENT", "APL", "GAZOLE", "AIDE PERSONNALISEE AU LOGEMENT", "DIVIDENDE", "SAGESS", "DOTATION GLOBALE DE FONCTIONNEMENT", "REVALORISATION", "ACTE", "ECHANGE", "AUTORISATION DE DECOUVERT", "TARIF", "MAJORATION", "SPECTACLE CINEMATOGRAPHIQUE", "GPL", "DECORATION", "FRANCAIS RAPATRIE", "TITRE DE RECONNAISSANCE DE LA NATION", "FINANCEMENT", "CREDIT DE PAIEMENT" ] }, "TITREFULL": "Loi n°87-1060 du 30 décembre 1987 de finances pour 1988" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000317543", "NOR": "ECOX8700122L", "NUM": "87-1060", "DATE_PUBLI": "1987-12-31", "DATE_TEXTE": "1987-12-30", "ORIGINE_PUBLI": "JORF du 31 décembre 1987", "PAGE_DEB_PUBLI": 15485 } }, "META_COMMUN": { "ID": "JORFTEXT000000317543", "URL": "texte/version/JORF/TEXT/00/00/00/31/75/JORFTEXT000000317543.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1987/12/30/ECOX8700122L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9871060", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1987/12/30/87-1060/jo/texte" } } }, "RECT": { "CONTENU": "RECT. JO DU 26-01-1988 P1243" } }, "JORFTEXT000000318698": { "SM": { "CONTENU": "AJOUT DES ART. 05,121-QUINQUIES-DB-QUATER,121-QUINQUIES-DB-QUINQUIES,121-QUINQUIES-DB-SEXIES,121-QUINQUIES-DB-SEPTIES,155-N,155-O,155-P,155-Q.
MODIFIE L'INTITULE DU II-TER DU LIVRE I,1ERE PARTIE,TITRE 1,CHAP. 1,SECTION I \"PROVISIONS POUR RISQUES AFFERENTS AUX OPERATIONS DE CREDIT A MOYEN ET LONG TERME REALISES PAR LES ETABLISSEMENTS DE CREDIT POUR LE FINANCEMENT DES VENTES OU TRAVAUX A L'ETRANGER\".
MODIFIE LES ART. 4-QUATER (AL. 1),4-QUINQUIES (AL. 2),4-C-BIS (AL. 2),17-OCTIES,22 (AL. 1),23-L (AL. 1,4EMEMENT),23-L-TER,28-A,50-SEXIES-E,50-DUODECIES-A,52-BIS,54-DECIES,121-KA (AL. 2),121-V-BIS,121-V-TER (AL. 1),155-D,159-AM-BIS.
REMPLACE LES ART. 6-TER,54-A,54-B,54-C,54-D,54-E,54-F,54-G,54-H,54-I,54-J,159-AL-BIS,159-AL-QUATER,159-AL-QUATER-A,159-AL-SEXIES,159-AM,159-AO,159-AP,159-SEPTIES.
L'ART. 54-K DISPARAIT.
AU LIVRE I,2EME PARTIE:
TITRE IER-TER,L'ART. 55-BIS REPREND L'ART. 55-N SOUS MODIFICATION.
AU TITRE 1ER-BIS LES ART. 155-C,155-D,155-E,155-F,155-G,155-H,155-I,155-J,155-K,155-L,155-M CONSTITUENT LE CHAPITRE 1ER INTITULE: \"TAXE SUR LES VEHICULES A MOTEUR\".
L'ART. 159-TER-A (2) EST DISJOINT.
L'ART. 159-AQ EST PERIME.
AU LIVRE 1ER,3EME PARTIE,TITRE 1ER L'INTITULE DU CHAP. II EST SUPPRIME,LES ART. 164-G,164-H,164-I,164-J,164-K DEVIENNENT SANS OBJET (ARTISANS,CENTRES DE GESTION AGREES DES PROFESSIONS LIBERALES)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000521285", "#text": "Loi n°69-1161 du 24 décembre 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000521285", "@numtexte": "69-1161", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "JORFARTI000002472122", "@num": "5", "#text": "Loi n°69-1161 du 24 décembre 1969 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000521285", "@numtexte": "69-1161", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "JORFTEXT000000676632", "#text": "Arrêté du 16 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000676632", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1983-12-16" }, { "@id": "JORFTEXT000000504724", "#text": "Loi n°84-46 du 24 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFARTI000001102391", "@num": "94", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 94", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 DE FINANCES POUR 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000002071794", "@num": "5", "#text": "Loi n°84-1208 DE FINANCES POUR 1985 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000693456", "#text": "Loi n° 85-695 du 11 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFARTI000001681637", "@num": "1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFARTI000002104820", "@num": "19", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000678403", "#text": "Arrêté du 24 septembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000678403", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1985-09-24" }, { "@id": "JORFTEXT000000679086", "#text": "Arrêté du 16 septembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000679086", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1985-09-16" }, { "@id": "JORFTEXT000000878230", "#text": "Loi n°85-1403 du 30 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001867864", "@num": "12", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002280831", "@num": "5", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001867920", "@num": "66", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 66", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000859967", "#text": "Arrêté du 31 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000859967", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1985-12-31" }, { "@id": "JORFTEXT000000475208", "#text": "Arrêté du 21 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000475208", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-01-21" }, { "@id": "JORFTEXT000000471420", "#text": "Arrêté du 4 février 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000471420", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-02-04" }, { "@id": "JORFTEXT000000472571", "#text": "Arrêté du 17 février 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000472571", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-02-17" }, { "@id": "JORFTEXT000000842429", "#text": "Arrêté du 1 février 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000842429", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-02-01" }, { "@id": "JORFTEXT000000662755", "#text": "Arrêté du 3 mars 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000662755", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-03-03" }, { "@id": "JORFTEXT000000521986", "#text": "Décret n°86-414 du 13 mars 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000521986", "@numtexte": "86-414", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-13" }, { "@id": "JORFTEXT000000471659", "#text": "Arrêté du 14 mars 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000471659", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-03-14" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFTEXT000000512460", "#text": "Loi n°86-824 du 11 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFARTI000002279337", "@num": "22", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 22", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "TITRE": "Arrêté du 7 octobre 1986", "MCS_TXT": { "MC": [ "CODE", "CODIFICATION", "CODE GENERAL DES IMPOTS", "CGI", "ANNEXE IV" ] }, "TITREFULL": "Arrêté du 7 octobre 1986 PORTANT INCORPORATION DE L'ANNEXE IV AU CODE GENERAL DES IMPOTS DE DIVERS TEXTES MODIFIANT ET COMPLETANT CETTE ANNEXE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000318698", "DATE_PUBLI": "1986-10-09", "DATE_TEXTE": "1986-10-07", "ORIGINE_PUBLI": "JORF du 9 octobre 1986", "PAGE_DEB_PUBLI": 12145 } }, "META_COMMUN": { "ID": "JORFTEXT000000318698", "URL": "texte/version/JORF/TEXT/00/00/00/31/86/JORFTEXT000000318698.xml", "NATURE": "ARRETE", "ORIGINE": "JORF", "ANCIEN_ID": "1AX9861009P6" } } }, "JORFTEXT000000320195": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 14,39,34,35-BIS ET 42,35,64-1, art. 119 A 122 INCORPORE DANS L