{ "article": { "LEGIARTI000006272996": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-01-01", "DATE_DEBUT": "1975-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006272996", "URL": "article/LEGI/ARTI/00/00/06/27/29/LEGIARTI000006272996.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEAGXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 298 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000514190", "#text": "Loi 74-881 1974-10-24 art. 1 II", "@sens": "source", "@cidtexte": "JORFTEXT000000514190", "@numtexte": "74-881", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1974-10-24" }, { "@id": "JORFTEXT000000521939", "#text": "Loi 75-408 1975-05-29 Finances rectificative pour 1975 JORF 30 mai 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000521939", "@numtexte": "75-408", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-05-29" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000521939", "@num": "75-408", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°75-408 du 29 mai 1975 DE FINANCES RECTIFICATIVE POUR 1975", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000521939", "@c_titre_court": "Loi n°75-408 du 29 mai 1975" }, { "@fin": "2999-01-01", "#text": "Loi n° 75-408 du 29 mai 1975 de Finances rectificative pour 1975 (1).", "@debut": "1975-05-30", "@id_txt": "LEGITEXT000006068510", "@c_titre_court": "Loi n° 75-408 du 29 mai 1975" } ], "@date_publi": "1975-05-30", "@date_signature": "1975-05-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006272996", "@fin": "1988-01-01", "@num": "3", "@etat": "MODIFIE", "@debut": "1975-05-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006272997", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001691470", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Les agriculteurs placés sous le régime simplifié de la taxe sur la valeur ajoutée défini aux articles 298 bis et suivants du code général des impôts, qui disposaient au 31 décembre 1971 d'un crédit de taxe déductible, peuvent obtenir le remboursement d'un huitième de la moyenne des crédits détenus à ce titre en 1971, dans les conditions fixées à l'article 1er-II de la loi n° 74-881 du 24 octobre 1974.
\n
Les demandes doivent être déposées avant le 1er juillet 1975.
\n
II - Le crédit de référence des agriculteurs visés au I est réduit du huitième de la moyenne des crédits qu'ils détenaient en 1971.
\n
" } }, "LEGIARTI000006272998": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1975-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006272998", "URL": "article/LEGI/ARTI/00/00/06/27/29/LEGIARTI000006272998.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEAGXXXXXX007AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000331460", "#text": "LOI 75-348 1975-05-14", "@sens": "source", "@cidtexte": "JORFTEXT000000331460", "@numtexte": "75-348", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-05-14" }, { "@id": "JORFTEXT000000521939", "#text": "Loi 75-408 1975-05-29 Finances rectificative pour 1975 JORF 30 mai 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000521939", "@numtexte": "75-408", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-05-29" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000521939", "@num": "75-408", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°75-408 du 29 mai 1975 DE FINANCES RECTIFICATIVE POUR 1975", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000521939", "@c_titre_court": "Loi n°75-408 du 29 mai 1975" }, { "@fin": "2999-01-01", "#text": "Loi n° 75-408 du 29 mai 1975 de Finances rectificative pour 1975 (1).", "@debut": "1975-05-30", "@id_txt": "LEGITEXT000006068510", "@c_titre_court": "Loi n° 75-408 du 29 mai 1975" } ], "@date_publi": "1975-05-30", "@date_signature": "1975-05-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006272998", "@fin": "2999-01-01", "@num": "7", "@etat": "VIGUEUR", "@debut": "1975-05-30", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001310190", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le ministre de l'économie et des finances peut accorder une bonification d'intérêt pour abaisser pendant cinq ans le taux d'intérêt des prêts consentis, avant le 31 décembre 1975, aux entreprises, soit dans le cadre de l'emprunt groupé visé à l'article unique de la loi n° 75-348 du 14 mai 1975, soit dans le cadre des emprunts à long terme destinés à accroître la capacité de production des entreprises exportatrices.
\n
" } }, "LEGIARTI000006273020": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1975-09-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006273020", "URL": "article/LEGI/ARTI/00/00/06/27/30/LEGIARTI000006273020.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEAIXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006316863", "@num": "1", "#text": "Loi n°75-408 du 29 mai 1975 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521939", "@numtexte": "75-408", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-05-29" }, { "@id": "JORFTEXT000000521939", "#text": "LOI 75-408 1975-05-29", "@sens": "source", "@cidtexte": "JORFTEXT000000521939", "@numtexte": "75-408", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-05-29" }, { "@id": "JORFTEXT000000331462", "#text": "Loi 75-853 1975-09-13 Finances rectificative pour 1975 JORF 14 septembre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000331462", "@numtexte": "75-853", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-09-13" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000331462", "@num": "75-853", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°75-853 du 13 septembre 1975 DE FINANCES RECTIFICATIVE POUR 1975", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000331462", "@c_titre_court": "Loi n°75-853 du 13 septembre 1975" }, { "@fin": "2999-01-01", "#text": "Loi n° 75-853 du 13 septembre 1975 de Finances rectificative pour 1975 (1).", "@debut": "1975-09-14", "@id_txt": "LEGITEXT000006068531", "@c_titre_court": "Loi n° 75-853 du 13 septembre 1975" } ], "@date_publi": "1975-09-14", "@date_signature": "1975-09-13" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006273020", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "1975-09-14", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002081489", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Les achats ainsi que les livraisons à soi-même de biens d'équipement pouvant être amortis selon le mode dégressif ouvrent droit à l'aide fiscale à l'investissement prévue par la loi n° 75-408 du 29 mai 1975, quelle que soit la durée de l'amortissement.
\n
" } }, "LEGIARTI000006293691": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "24", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-05-17", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006293691", "URL": "article/LEGI/ARTI/00/00/06/29/36/LEGIARTI000006293691.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0024AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39 AA", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 23", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001117393", "@num": "2", "#text": "Loi n°74-644 du 16 juillet 1974 - art. 2, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000333538", "@numtexte": "74-644", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1974-07-16" }, { "@id": "JORFTEXT000000513268", "#text": "Décret 75-203 1975-03-28 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000513268", "@numtexte": "75-203", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-03-28" }, { "@id": "JORFTEXT000000521939", "#text": "Loi 75-408 1975-05-29", "@sens": "source", "@cidtexte": "JORFTEXT000000521939", "@numtexte": "75-408", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-05-29" }, { "@id": "JORFTEXT000000331462", "#text": "Loi 75-853 1975-09-13", "@sens": "source", "@cidtexte": "JORFTEXT000000331462", "@numtexte": "75-853", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-09-13" }, { "@id": "JORFTEXT000000173689", "#text": "Décret 96-632 1996-07-16 JORF 18 juillet 1996 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000173689", "@nortexte": "BUDF9620653D", "@numtexte": "96-632", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-07-16" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191215", "@fin": "2999-01-01", "#text": "6 : Amortissement dégressif des biens d'équipement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179186", "@fin": "2999-01-01", "#text": "I bis : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161970", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146655", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293691", "@fin": "2001-05-17", "@num": "24", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006293692", "@fin": "2999-01-01", "@num": "24", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Pour l'application des dispositions de l'article 23, le taux de l'amortissement linéaire afférent à une immobilisation donnée s'entend du chiffre, exprimé par rapport à 100, qui est obtenu en divisant 100 par le nombre d'années de la durée normale d'utilisation de ladite immobilisation, compte tenu, le cas échéant, des circonstances particulières pouvant influer sur cette durée.
\n
\n
2. Le coefficient applicable aux taux de l'amortissement linéaire ci-dessus défini est, pour chaque immobilisation, fixé à :
\n
- 1,5 lorsque la durée normale d'utilisation est de trois ou quatre ans ;
\n
- 2 lorsque cette durée normale est de cinq ou six ans ;
\n
- 2,5 lorsque cette durée normale est supérieure à six ans (1).
\n
(1) Coefficients réduits respectivement à 1, 1,5 et 2 pour les biens d'équipement acquis par les entreprises ou fabriqués par elles entre le 30 juin 1974 et le 1er avril 1975 (Loi n° 74-644 du 16 juillet 1974, art. 2 et décret n° 75-203 du 28 mars 1975, art. 1).
\n
Coefficients portés respectivement à 2, 2,5 et 3 pour les biens d'équipement qui, sans avoir bénéficié de l'aide fiscale instituée par les lois n° 75-408 du 29 mai 1975 et n° 75-853 du 13 septembre 1975, ont fait l'objet en 1977 de la part des entreprises :
\n
- soit d'une acquisition liée à une commande antérieure au 1er juin 1977 ;
\n
- soit d'une fabrication.
\n
Pour ouvrir droit à cette majoration des coefficients, les commandes de biens d'équipement passées entre le 1er janvier et le 31 mai 1977 doivent avoir été accompagnées du versement avant le 1er juin 1977 d'un acompte au moins égal à 10 % du montant du prix (Voir art. 39 AA du code général des impôts).
" } }, "LEGIARTI000006295132": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "32 A", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1981-07-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006295132", "URL": "article/LEGI/ARTI/00/00/06/29/51/LEGIARTI000006295132.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0032ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000521939", "#text": "LOI 75-408 1975-05-29 ART. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000521939", "@numtexte": "75-408", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-05-29" }, { "@id": "JORFTEXT000000700453", "#text": "Décret 75-422 1975-05-30 ART. 3, ART. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000700453", "@numtexte": "75-422", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-05-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162054", "@fin": "1988-01-23", "#text": "DETERMINATION DES BENEFICES OU REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146709", "@fin": "1988-01-23", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133682", "@fin": "1988-01-23", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114396", "@fin": "1989-07-14", "#text": "IMPOTS D'ETAT", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084161", "@fin": "2007-09-01", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1971-01-03" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006295132", "@fin": "1981-07-01", "@num": "32 A", "@etat": "PERIME", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'amortissement des biens ayant bénéficié de l'aide fiscale instituée par l'article 1er de la loi no 75-408 du 29 mai 1975 est calculée d'après leur prix de revient diminué du montant de l'aide effectivement imputée ou remboursée en application des articles 3 et 4 du décret no 75-422 du 30 mai 1975 relatif à l'aide fiscale à l'investissement.
\n
" } }, "LEGIARTI000006302275": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39 AA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-24", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006302275", "URL": "article/LEGI/ARTI/00/00/06/30/22/LEGIARTI000006302275.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0039ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 nonies I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 02", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 03", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000027511572", "@num": "02", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 02 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000521939", "#text": "Loi 75-408 1975-05-29", "@sens": "source", "@cidtexte": "JORFTEXT000000521939", "@numtexte": "75-408", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-05-29" }, { "@id": "JORFTEXT000000331462", "#text": "Loi 75-853 1975-09-13", "@sens": "source", "@cidtexte": "JORFTEXT000000331462", "@numtexte": "75-853", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-09-13" } ] }, "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": "LEGIARTI000006302275", "@fin": "1991-06-24", "@num": "39 AA", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302276", "@fin": "2000-12-31", "@num": "39 AA", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302277", "@fin": "2001-03-31", "@num": "39 AA", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302278", "@fin": "2002-03-31", "@num": "39 AA", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006302279", "@fin": "2999-01-01", "@num": "39 AA", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les coefficients utilisés pour le calcul de l'amortissement dégressif sont portés respectivement à 2, 2,5 et 3 selon que la durée normale d'utilisation des matériels est de trois ou quatre ans, de cinq ou six ans, ou supérieure à six ans en ce qui concerne :
\n
1° Les biens d'équipement acquis par les entreprises en 1977, sous réserve que ceux-ci aient été commandés avant le 1er juin 1977 [*date limite*], ainsi que les biens fabriqués par elles au cours de la même année. Pour ouvrir droit à la majoration des coefficients, les commandes de biens d'équipement passées entre le 1er janvier et le 31 mai 1977 doivent avoir été accompagnées du versement avant le 1er juin 1977, d'un acompte au moins égal à 10 % [*pourcentage*] du montant du prix;
\n
2° a Les matériels destinés à économiser l'énergie acquis ou fabriqués par les entreprises à compter du 1er janvier 1977 qui figurent sur une liste établie par arrêté conjoint du ministre du budget et du ministre chargé de l'industrie (1);
\n
b Les matériels utilisés dans des opérations permettant des économies d'énergie et faisant l'objet d'un agrément délivré dans les conditions prévues au I de l'article 1649 nonies. Cet agrément ne peut être accordé qu'à des opérations qui ont bénéficié d'un concours financier de l'Etat attribué dans le cadre des procédures spécifiques d'aide publique au financement des investissements économisant l'énergie;
\n
3° Les matériels destinés à réaliser des économies de matières premières, acquis ou fabriqués par les entreprises à partir du 1er janvier 1978. La liste des matières et des matériels concernés est établie par arrêté conjoint du ministre du budget et du ministre chargé de l'industrie (2). Le bénéfice de cette disposition est réservé aux matériels utilisés dans des opérations qui permettent des économies de matières premières contribuant notamment à l'équilibre de la balance des paiements et font l'objet d'un agrément délivré dans les conditions prévues au I de l'article 1649 nonies.
\n
Les dispositions prévues aux 1°, 2°-a et 3° ne s'appliquent pas aux biens dont la commande a donné lieu au bénéfice de l'aide fiscale instituée par les lois n° 75-408 du 29 mai 1975 et n° 75-853 du 13 septembre 1975.
\n
(1) Annexe IV, art. 02.
\n
(2) Annexe IV, art. 03.
" } }, "LEGIARTI000006302276": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39 AA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-12-31", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006302276", "URL": "article/LEGI/ARTI/00/00/06/30/22/LEGIARTI000006302276.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0039ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 nonies I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 02", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 03", "@sens": "source", "@typelien": "CITATION" }, { "@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": "LEGIARTI000027511572", "@num": "02", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 02 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000521939", "#text": "Loi 75-408 1975-05-29", "@sens": "source", "@cidtexte": "JORFTEXT000000521939", "@numtexte": "75-408", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-05-29" }, { "@id": "JORFTEXT000000331462", "#text": "Loi 75-853 1975-09-13", "@sens": "source", "@cidtexte": "JORFTEXT000000331462", "@numtexte": "75-853", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-09-13" }, { "@id": "LEGIARTI000006317981", "@num": "29", "#text": "Loi - art. 29 (V) JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318030", "@num": "90", "#text": "Loi - art. 90 (V) JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" } ] }, "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": "LEGIARTI000006302275", "@fin": "1991-06-24", "@num": "39 AA", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302276", "@fin": "2000-12-31", "@num": "39 AA", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302277", "@fin": "2001-03-31", "@num": "39 AA", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302278", "@fin": "2002-03-31", "@num": "39 AA", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006302279", "@fin": "2999-01-01", "@num": "39 AA", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les coefficients utilisés pour le calcul de l'amortissement dégressif sont portés respectivement à 2, 2,5 et 3 selon que la durée normale d'utilisation des matériels est de trois ou quatre ans, de cinq ou six ans, ou supérieure à six ans en ce qui concerne :
\n
1° (Périmé) ;
\n
2° a Les matériels destinés à économiser l'énergie acquis ou fabriqués par les entreprises à compter du 1er janvier 1977 qui figurent sur une liste établie par arrêté conjoint du ministre du budget et du ministre chargé de l'industrie (1);
\n
b Les matériels utilisés dans des opérations permettant des économies d'énergie et faisant l'objet d'un agrément délivré dans les conditions prévues au I de l'article 1649 nonies. Cet agrément ne peut être accordé qu'à des opérations qui ont bénéficié d'un concours financier de l'Etat attribué dans le cadre des procédures spécifiques d'aide publique au financement des investissements économisant l'énergie;
\n
3° Les matériels destinés à réaliser des économies de matières premières, acquis ou fabriqués par les entreprises à partir du 1er janvier 1978. La liste des matières et des matériels concernés est établie par arrêté conjoint du ministre du budget et du ministre chargé de l'industrie (2). Le bénéfice de cette disposition est réservé aux matériels utilisés dans des opérations qui permettent des économies de matières premières contribuant notamment à l'équilibre de la balance des paiements et font l'objet d'un agrément délivré dans les conditions prévues au I de l'article 1649 nonies.
\n
Les dispositions prévues au a du 2° et au 3° ne s'appliquent pas aux biens dont la commande a donné lieu au bénéfice de l'aide fiscale instituée par les lois n° 75-408 du 29 mai 1975 et n° 75-853 du 13 septembre 1975. Les dispositions prévues au 2° et au 3° ne s'appliquent pas pour les matériels acquis ou fabriqués à compter du 1er janvier 1991.
\n
(1) Annexe IV, art. 02.
\n
(2) Annexe IV, art. 03.
" } }, "LEGIARTI000006302277": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39 AA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "2000-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302277", "URL": "article/LEGI/ARTI/00/00/06/30/22/LEGIARTI000006302277.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0039ACXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 nonies I", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000521939", "#text": "Loi 75-408 1975-05-29", "@sens": "source", "@cidtexte": "JORFTEXT000000521939", "@numtexte": "75-408", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-05-29" }, { "@id": "JORFTEXT000000331462", "#text": "Loi 75-853 1975-09-13", "@sens": "source", "@cidtexte": "JORFTEXT000000331462", "@numtexte": "75-853", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-09-13" }, { "@id": "LEGIARTI000006320802", "@num": "20", "#text": "Loi - art. 20 () JORF 31 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000027511572", "@num": "02", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 02 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@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": "LEGIARTI000006302275", "@fin": "1991-06-24", "@num": "39 AA", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302276", "@fin": "2000-12-31", "@num": "39 AA", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302277", "@fin": "2001-03-31", "@num": "39 AA", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302278", "@fin": "2002-03-31", "@num": "39 AA", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006302279", "@fin": "2999-01-01", "@num": "39 AA", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les coefficients utilisés pour le calcul de l'amortissement dégressif sont portés respectivement à 2, 2,5 et 3 selon que la durée normale d'utilisation des matériels est de trois ou quatre ans, de cinq ou six ans, ou supérieure à six ans en ce qui concerne :
\n
1° (Périmé) ;
\n
2° a. Les matériels destinés à économiser l'énergie et les équipements de production d'énergies renouvelables acquis ou fabriqués par les entreprises à compter du 1er janvier 1977 qui figurent sur une liste établie par arrêté conjoint du ministre du budget et du ministre chargé de l'industrie ;
\n
b. Les matériels utilisés dans des opérations permettant des économies d'énergie et faisant l'objet d'un agrément délivré dans les conditions prévues au I de l'article 1649 nonies. Cet agrément ne peut être accordé qu'à des opérations qui ont bénéficié d'un concours financier de l'Etat attribué dans le cadre des procédures spécifiques d'aide publique au financement des investissements économisant l'énergie ;
\n
3° Les matériels destinés à réaliser des économies de matières premières, acquis ou fabriqués par les entreprises à partir du 1er janvier 1978. La liste des matières et des matériels concernés est établie par arrêté conjoint du ministre du budget et du ministre chargé de l'industrie. Le bénéfice de cette disposition est réservé aux matériels utilisés dans des opérations qui permettent des économies de matières premières contribuant notamment à l'équilibre de la balance des paiements et font l'objet d'un agrément délivré dans les conditions prévues au I de l'article 1649 nonies.
\n
Les dispositions prévues au a du 2° et au 3° ne s'appliquent pas aux biens dont la commande a donné lieu au bénéfice de l'aide fiscale instituée par les lois n° 75-408 du 29 mai 1975 et n° 75-853 du 13 septembre 1975.
\n
Les dispositions prévues au 2° et au 3° ne s'appliquent pas pour les matériels acquis ou fabriqués à compter du 1er janvier 1991.
\n
Par dérogation aux dispositions du précédent alinéa, les dispositions de cet article s'appliquent aux matériels mentionnés au a du 2° acquis ou fabriqués entre le 1er janvier 2001 et le 1er janvier 2003.
" } }, "LEGIARTI000006302278": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39 AA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302278", "URL": "article/LEGI/ARTI/00/00/06/30/22/LEGIARTI000006302278.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0039ACXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2001-06-20 4D-1-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000521939", "#text": "Loi 75-408 1975-05-29", "@sens": "source", "@cidtexte": "JORFTEXT000000521939", "@numtexte": "75-408", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-05-29" }, { "@id": "JORFTEXT000000331462", "#text": "Loi 75-853 1975-09-13", "@sens": "source", "@cidtexte": "JORFTEXT000000331462", "@numtexte": "75-853", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-09-13" }, { "@id": "JORFTEXT000000588663", "#text": "Décret 2001-435 2001-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGIARTI000006331500", "@num": "1", "#text": "Décret n°2001-435 du 21 mai 2001 - art. 1 () JORF 23 mai 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGIARTI000027511572", "@num": "02", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 02 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@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": "LEGIARTI000006302275", "@fin": "1991-06-24", "@num": "39 AA", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302276", "@fin": "2000-12-31", "@num": "39 AA", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302277", "@fin": "2001-03-31", "@num": "39 AA", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302278", "@fin": "2002-03-31", "@num": "39 AA", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006302279", "@fin": "2999-01-01", "@num": "39 AA", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les coefficients utilisés pour le calcul de l'amortissement dégressif sont portés respectivement à 2, 2,5 et 3 selon que la durée normale d'utilisation des matériels est de trois ou quatre ans, de cinq ou six ans, ou supérieure à six ans en ce qui concerne :
\n
1° (Périmé) ;
\n
2° a. Les matériels destinés à économiser l'énergie et les équipements de production d'énergies renouvelables acquis ou fabriqués par les entreprises à compter du 1er janvier 1977 qui figurent sur une liste établie par arrêté conjoint du ministre du budget et du ministre chargé de l'industrie ;
\n
b. (périmé) ;
\n
3° (périmé) ;
\n
Les dispositions prévues au a du 2° ne s'appliquent pas aux biens dont la commande a donné lieu au bénéfice de l'aide fiscale instituée par les lois n° 75-408 du 29 mai 1975 et n° 75-853 du 13 septembre 1975.
\n
Les dispositions prévues au 2° ne s'appliquent pas pour les matériels acquis ou fabriqués à compter du 1er janvier 1991.
\n
Par dérogation aux dispositions du précédent alinéa, les dispositions de cet article s'appliquent aux matériels mentionnés au a du 2° acquis ou fabriqués entre le 1er janvier 2001 et le 1er janvier 2003.
" } }, "LEGIARTI000006302279": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39 AA", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302279", "URL": "article/LEGI/ARTI/00/00/06/30/22/LEGIARTI000006302279.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0039ACXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2001-06-20 4D-1-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000521939", "#text": "Loi n°75-408 du 29 mai 1975 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000521939", "@numtexte": "75-408", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-05-29" }, { "@id": "JORFTEXT000000331462", "#text": "Loi n°75-853 du 13 septembre 1975 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000331462", "@numtexte": "75-853", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-09-13" }, { "@id": "JORFTEXT000000596281", "#text": "Décret 2002-923 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006212781", "@num": "4", "#text": "Décret n°2002-923 du 6 juin 2002 - art. 4 () JORF 8 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000027511572", "@num": "02", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 02 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@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": "LEGIARTI000006302275", "@fin": "1991-06-24", "@num": "39 AA", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302276", "@fin": "2000-12-31", "@num": "39 AA", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302277", "@fin": "2001-03-31", "@num": "39 AA", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302278", "@fin": "2002-03-31", "@num": "39 AA", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006302279", "@fin": "2999-01-01", "@num": "39 AA", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les coefficients utilisés pour le calcul de l'amortissement dégressif sont portés respectivement à 2, 2, 5 et 3 selon que la durée normale d'utilisation des matériels est de trois ou quatre ans, de cinq ou six ans, ou supérieure à six ans en ce qui concerne :
\n
1° (Périmé) ;
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2° a. Les matériels destinés à économiser l'énergie et les équipements de production d'énergies renouvelables acquis ou fabriqués par les entreprises à compter du 1er janvier 1977 qui figurent sur une liste établie par arrêté conjoint du ministre du budget et du ministre chargé de l'industrie ;
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b. (périmé) ;
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3° (périmé) ;
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Les dispositions prévues au a du 2° ne s'appliquent pas aux biens dont la commande a donné lieu au bénéfice de l'aide fiscale instituée par les lois n° 75-408 du 29 mai 1975 et n° 75-853 du 13 septembre 1975.
\n
Les dispositions prévues au 2° ne s'appliquent pas pour les matériels acquis ou fabriqués à compter du 1er janvier 1991.
\n
Par dérogation aux dispositions du septième alinéa, les dispositions de cet article s'appliquent aux matériels mentionnés au a du 2° acquis ou fabriqués entre le 1er janvier 2001 et le 1er janvier 2003.
" } }, "LEGIARTI000006307729": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "42 nonies", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1981-07-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307729", "URL": "article/LEGI/ARTI/00/00/06/30/77/LEGIARTI000006307729.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0042AFXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 244 QUINQUIES", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 244 SEPTIES", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 32 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 2 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000521939", "#text": "LOI 75-408 1975-05-29 ART. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000521939", "@numtexte": "75-408", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-05-29" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179864", "@fin": "2007-09-01", "#text": "DETERMINATION DES BENEFICES NETS INDUSTRIELS ET COMMERCIAUX.", "@debut": "1979-07-01" } ] }, "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": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006307729", "@fin": "1981-07-01", "@num": "42 nonies", "@etat": "PERIME", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1 L'amortissement des biens qui ont donné lieu à la déduction [*fiscale pour investissement*] visée aux articles 244 quinquies et 244 septies ou à l'aide fiscale à l'investissement instituée par l'article 1er de la loi n° 75-408 du 29 mai 1975, est calculé d'après le prix de revient diminué du montant desdites déduction ou aide (1).
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2 La même règle est applicable pour le calcul des plus-values ou moins-values dégagées lors de la cession de ces biens (1).
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1) Voir Annexe II, art. 32 A et Annexe III, art. 2 B.
\n
" } }, "LEGIARTI000006316862": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1975-09-14", "DATE_DEBUT": "1975-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006316862", "URL": "article/LEGI/ARTI/00/00/06/31/68/LEGIARTI000006316862.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEAGXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1727, 1649 quinquies A, 1731", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 42 nonies", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "LEGIARTI000006316824", "@num": "14", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 14 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "JORFTEXT000000521939", "#text": "LOI 75-408 1975-05-29 Finances rectificative pour 1975 JORF 30 mai 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000521939", "@numtexte": "75-408", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-05-29" }, { "@id": "LEGIARTI000006293698", "@num": "29 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 29 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180184", "@fin": "2999-01-01", "#text": "DETERMINATION DES BENEFICES IMPOSABLES.", "@debut": "1975-05-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163162", "@fin": "2999-01-01", "#text": "BENEFICES INDUSTRIELS ET COMMERCIAUX", "@debut": "1975-05-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147411", "@fin": "2999-01-01", "#text": "REVENUS IMPOSABLES", "@debut": "1975-05-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133998", "@fin": "2999-01-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1975-05-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114567", "@fin": "2999-01-01", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1975-05-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084395", "@fin": "2999-01-01", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1975-05-30" } ] }, "@cid": "JORFTEXT000000521939", "@num": "75-408", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°75-408 du 29 mai 1975 DE FINANCES RECTIFICATIVE POUR 1975", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000521939", "@c_titre_court": "Loi n°75-408 du 29 mai 1975" }, { "@fin": "2999-01-01", "#text": "Loi n° 75-408 du 29 mai 1975 de Finances rectificative pour 1975 (1).", "@debut": "1975-05-30", "@id_txt": "LEGITEXT000006068510", "@c_titre_court": "Loi n° 75-408 du 29 mai 1975" } ], "@date_publi": "1975-05-30", "@date_signature": "1975-05-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316862", "@fin": "1975-09-14", "@num": "1", "@etat": "MODIFIE", "@debut": "1975-05-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316863", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1979-09-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Les achats de biens d'équipement qui peuvent être amortis selon le mode dégressif et qui sont amortissables en moins de huit ans ouvrent droit à une aide fiscale à l'investissement. A l'usage des agriculteurs soumis au régime forfaitaire de détermination de leurs bénéfices, une liste des catégories de biens concernés est fixée par décret en Conseil d'Etat pris après avis des organisations professionnelles.
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Pour bénéficier de cette aide, les entreprises doivent avoir commandé les biens entre le 30 avril et le 31 décembre 1975. L'aide est égale à 10 p. 100 du paiement au comptant effectué pendant cette période ou au montant des acomptes afférents à la commande, versés pendant la même période, dans la limite de 10 p. 100 du montant de cette commande.
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L'aide vient en déduction de la taxe sur la valeur ajoutée exigible sur les opérations faites en 1975.
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Dans la mesure où l'aide ne peut être imputée sur cette taxe, elle fait l'objet d'un remboursement. Le montant du remboursement est déterminé en appliquant à l'aide non imputée le rapport existant, au titre de l'année 1975, entre les recettes soumises à la taxe sur la valeur ajoutée et l'ensemble des recettes réalisées par l'entreprise.
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En ce qui concerne les agriculteurs placés sous le régime du remboursement forfaitaire, l'aide vient en complément des sommes mandatées à ce titre en 1975.
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Les collectivités locales et les organismes susceptibles d'exercer l'option pour l'assujettissement à la taxe sur la valeur ajoutée dans les conditions prévues à l'article 14 de la loi n° 74-1129 du 30 décembre 1974, bénéficient de l'aide fiscale pour les matériels commandés, entre le 30 avril et le 31 décembre 1975, par les services concernés par l'option. L'aide vient en déduction de la taxe due au titre des mois de novembre ou décembre 1975 ; le cas échéant, elle fait l'objet du remboursement prévu à l'antépénultième alinéa du présent paragraphe.
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II - Pour l'application du régime des amortissements et des plus-values, le montant de l'aide est considéré comme un amortissement déjà pratiqué pour l'assiette de l'impôt sur le revenu ou de l'impôt sur les sociétés.
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III - En cas d'annulation de la commande, ou d'inexécution dans un délai de trois ans, l'impôt dont le paiement n'a pas été effectué doit être immédiatement acquitté ou le complément de remboursement forfaitaire reversé sans préjudice de l'application de l'indemnité prévue à l'article 1727 du code général des impôts. En outre, les dispositions des articles 1649 quinquies A 1-2 et 1731 du code général de impôts s'appliquent à l'aide à l'investissement.
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IV - Un décret en Conseil d'Etat fixe les conditions d'application du présent article, les modalités de calcul de l'aide définie ci-dessus, les déclarations et les justifications à produire par les entreprises ainsi que les conditions dans lesquelles les entreprises de crédit-bail sont autorisées à transférer le bénéfice de l'aide aux entreprises locataires de biens ouvrant droit à cet avantage. Les dispositions du présent article s'appliquent à toutes les entreprises, quel que soit le régime d'imposition sous lequel elles sont placées.
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" } }, "LEGIARTI000006316864": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1975-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006316864", "URL": "article/LEGI/ARTI/00/00/06/31/68/LEGIARTI000006316864.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEAGXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 158 3", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "CGI 158 3 al. 3", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000521939", "#text": "Loi 75-408 1975-05-29 Finances rectificative pour 1975 JORF 30 mai 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000521939", "@numtexte": "75-408", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-05-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133999", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU : REVENUS IMPOSABLES.", "@debut": "1975-05-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114567", "@fin": "2999-01-01", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1975-05-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084395", "@fin": "2999-01-01", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1975-05-30" } ] }, "@cid": "JORFTEXT000000521939", "@num": "75-408", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°75-408 du 29 mai 1975 DE FINANCES RECTIFICATIVE POUR 1975", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000521939", "@c_titre_court": "Loi n°75-408 du 29 mai 1975" }, { "@fin": "2999-01-01", "#text": "Loi n° 75-408 du 29 mai 1975 de Finances rectificative pour 1975 (1).", "@debut": "1975-05-30", "@id_txt": "LEGITEXT000006068510", "@c_titre_court": "Loi n° 75-408 du 29 mai 1975" } ], "@date_publi": "1975-05-30", "@date_signature": "1975-05-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316864", "@fin": "2007-09-01", "@num": "2", "@etat": "PERIME", "@debut": "1975-05-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le montant de l'abattement prévu à l'article 158 3, troisième alinéa, du code général des impôts est fixé à 3 000 F pour les années 1975 et suivantes.
\n
" } }, "LEGIARTI000006316968": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "59", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1976-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006316968", "URL": "article/LEGI/ARTI/00/00/06/31/69/LEGIARTI000006316968.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEAPXXXXXX059AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000521939", "#text": "LOI 75-408 1975-05-29", "@sens": "source", "@cidtexte": "JORFTEXT000000521939", "@numtexte": "75-408", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-05-29" }, { "@id": "JORFTEXT000000331462", "#text": "LOI 75-853 1975-09-13", "@sens": "source", "@cidtexte": "JORFTEXT000000331462", "@numtexte": "75-853", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-09-13" }, { "@id": "JORFTEXT000000522254", "#text": "LOI 76-1232 1976-12-29 Finances pour 1977 JORF 30 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000886458", "#text": "Loi 78-1239 1978-12-29 art. 81 Finances pour 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134013", "@fin": "2007-09-01", "#text": "COEFFICIENTS UTILISES POUR LE CALCUL DE L'AMORTISSEMENT DEGRESSIF.", "@debut": "1976-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114610", "@fin": "2007-09-01", "#text": "BENEFICES INDUSTRIELS ET COMMERCIAUX", "@debut": "1976-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084433", "@fin": "2999-01-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1976-12-30" } ] }, "@cid": "JORFTEXT000000522254", "@num": "76-1232", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°76-1232 du 29 décembre 1976 DE FINANCES POUR 1977", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000522254", "@c_titre_court": "Loi n°76-1232 du 29 décembre 1976" }, { "@fin": "2999-01-01", "#text": "Loi n° 76-1232 du 29 décembre 1976 DE FINANCES POUR 1977", "@debut": "1976-12-30", "@id_txt": "LEGITEXT000006068540", "@c_titre_court": "Loi n° 76-1232 du 29 décembre 1976" } ], "@date_publi": "1976-12-30", "@date_signature": "1976-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316968", "@fin": "2007-09-01", "@num": "59", "@etat": "PERIME", "@debut": "1976-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - En ce qui concerne les biens d'équipements acquis par les entreprises en 1977, sous réserve que ceux-ci aient été commandés avant le 1er juin 1977, ainsi que pour les biens fabriqués par elles en 1977, les coefficients utilisés pour le calcul de l'amortissement dégressif sont portés respectivement à 2, 2,5 et 3 suivant que la durée normale d'utilisation des biens est de trois ou quatre ans, cinq ou six ans et supérieure à six ans.
\n
Pour ouvrir droit à la majoration de ces coefficients, les commandes de biens d'équipement passées entre le 1er janvier et le 31 mai 1977 doivent être accompagnées du versement, avant le 1er juin 1977, d'un acompte au moins égal à 10 p. 100 du montant du prix.
\n
II - Cette disposition revêt un caractère permanent pour les matériels destinés à économiser l'énergie et figurant sur une liste établie par arrêté conjoint du ministre de l'économie et des finances et du ministre de l'industrie et de la recherche.
\n
\n
III - Les dispositions qui précèdent ne s'appliquent pas aux biens qui ont bénéficié de l'aide fiscale instituée par les lois n° 75-408 du 29 mai 1975 et n° 75-853 du 13 septembre 1975.
\n
" } }, "LEGIARTI000006317067": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "19", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1977-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006317067", "URL": "article/LEGI/ARTI/00/00/06/31/70/LEGIARTI000006317067.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEAUXXXXXX019AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 nonies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000521939", "#text": "Loi 75-408 1975-05-29 Finances rectificative pour 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000521939", "@numtexte": "75-408", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-05-29" }, { "@id": "JORFTEXT000000331462", "#text": "Loi 75-853 1975-09-13 Finances rectificative pour 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000331462", "@numtexte": "75-853", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-09-13" }, { "@id": "JORFTEXT000000704549", "#text": "LOI 77-1467 1977-12-30 Finances pour 1978 JORF 31 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134036", "@fin": "2007-09-01", "#text": "AUGMENTATION DES COEFFICIENTS D'AMORTISSEMENT DEGRESSIF POUR LES MATERIELS DESTINES A ECONOMISER LES MATIERES PREMIERES.", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114642", "@fin": "2007-09-01", "#text": "BENEFICES INDUSTRIELS ET COMMERCIAUX", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084456", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1977-12-31" } ] }, "@cid": "JORFTEXT000000704549", "@num": "77-1467", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 77-1467 du 30 décembre 1977 de finances pour 1978", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000704549", "@c_titre_court": "Loi n°77-1467 du 30 décembre 1977" }, { "@fin": "2999-01-01", "#text": "Loi n° 77-1467 du 30 décembre 1977 DE FINANCES POUR 1978 (1)", "@debut": "1977-12-31", "@id_txt": "LEGITEXT000006068578", "@c_titre_court": "Loi n° 77-1467 du 30 décembre 1977" } ], "@date_publi": "1977-12-31", "@date_signature": "1977-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006317067", "@fin": "2007-09-01", "@num": "19", "@etat": "PERIME", "@debut": "1977-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Pour les matériels acquis ou fabriqués par les entreprises à partir du 1er janvier 1978, destinés à réaliser des économies de matières premières, les coefficients utilisés pour le calcul de l'amortissement dégressif sont portés respectivement à 2, 2,5 et 3 suivant que la durée normale d'utilisation est de trois ou quatre ans, cinq ou six ans ou supérieure à six ans.
\n
Un arrêté conjoint du ministre de l'économie et des finances et du ministre chargé de l'industrie établit la liste des matières premières et des matériels concernés.
\n
Le bénéfice de cette disposition est réservé aux matériels utilisés dans des opérations qui permettent des économies de matières premières contribuant notamment à l'équilibre de la balance des paiements et font l'objet d'un agrément délivré dans les conditions prévues au I de l'article 1649 nonies du code général des impôts.
\n
II - Les dispositions qui précèdent ne s'appliquent pas aux biens dont la commande a donné lieu au bénéfice de l'aide fiscale instituée par les lois de finances rectificatives n° 75-408 du 29 mai 1975 et n° 75-853 du 13 septembre 1975.
\n
" } }, "LEGIARTI000006827978": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1977-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006827978", "URL": "article/LEGI/ARTI/00/00/06/82/79/LEGIARTI000006827978.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UCIAPXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000521939", "#text": "Loi 75-408 1975-05-29", "@sens": "source", "@cidtexte": "JORFTEXT000000521939", "@numtexte": "75-408", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-05-29" }, { "@id": "JORFTEXT000000331462", "#text": "Loi 75-853 1975-09-13", "@sens": "source", "@cidtexte": "JORFTEXT000000331462", "@numtexte": "75-853", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-09-13" }, { "@id": "JORFTEXT000000522254", "#text": "Loi 76-1232 1976-12-29 art. 59 al. 2 al. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000858877", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 28 décembre 1977 FIXE LES COEFFICIENTS UTILISES POUR LE CALCUL DE L'AMORTISSEMENT DEGRESSIF DES MATERIELS DESTINES A ECONOMISER L'ENERGIE DONT LA LISTE SE TROUVE EN ANNEXE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000858877", "@c_titre_court": "Arrêté du 28 décembre 1977" }, { "@fin": "2999-01-01", "#text": "Arrêté du 28 décembre 1977 relatif aux matériels destinés à économiser l'énergie et pouvant bénéficier d'un amortissement dégressif accéléré", "@debut": "1977-12-30", "@id_txt": "LEGITEXT000006074114", "@c_titre_court": "Arrêté du 28 décembre 1977" } ], "@date_publi": "1977-12-30", "@date_signature": "1977-12-28" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006827978", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "1977-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le régime défini à l'article 1er s'applique aux matériels visés à cet article qui ont été acquis ou fabriqués par les entreprises depuis le 1er janvier 1977 et qui n'ont pas bénéficié de l'aide fiscale à l'investissement instituée par les lois n° 75-408 du 29 mai 1975 et n° 75-853 du 13 septembre 1975.
\n
Pour bénéficier de l'amortissement dégressif accéléré, les matériels énumérés aux A et B de la liste annexée doivent pouvoir être séparés des appareils auxquels ils ont été adjoints sans les rendre définitivement inutilisables.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006293691", "cible": false, "cidtexte": "JORFTEXT000000521939", "id": "JORFTEXT000000521939", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006273020", "cible": false, "cidtexte": "JORFTEXT000000521939", "id": "JORFTEXT000000521939", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006316864", "cible": false, "cidtexte": "JORFTEXT000000521939", "id": "JORFTEXT000000521939", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006316968", "cible": false, "cidtexte": "JORFTEXT000000521939", "id": "JORFTEXT000000521939", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006317067", "cible": false, "cidtexte": "JORFTEXT000000521939", "id": "JORFTEXT000000521939", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006295132", "cible": false, "cidtexte": "JORFTEXT000000521939", "id": "JORFTEXT000000521939", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307729", "cible": false, "cidtexte": 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"LEGIARTI000006302278", "cible": false, "cidtexte": "JORFTEXT000000521939", "id": "JORFTEXT000000521939", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006302279", "cible": false, "cidtexte": "JORFTEXT000000521939", "id": "JORFTEXT000000521939", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006827978", "cible": false, "cidtexte": "JORFTEXT000000521939", "id": "JORFTEXT000000521939", "typelien": "CITATION" } ], "section_ta": { "LEGISCTA000006084395": { "ID": "LEGISCTA000006084395", "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000521939", "@num": "75-408", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°75-408 du 29 mai 1975 DE FINANCES RECTIFICATIVE POUR 1975", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000521939", "@c_titre_court": "Loi n°75-408 du 29 mai 1975" }, { "@fin": "2999-01-01", "#text": "Loi n° 75-408 du 29 mai 1975 de Finances rectificative pour 1975 (1).", "@debut": "1975-05-30", "@id_txt": "LEGITEXT000006068510", 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"JORFTEXT000000705616", "#text": "Loi n°51-592 du 24 mai 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000705616", "@numtexte": "51-592", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888570", "#text": "Loi n°51-695 du 24 mai 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000888570", "@numtexte": "51-695", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000508793", "#text": "Loi n° 71-1130 du 31 décembre 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "JORFTEXT000000856866", "#text": "Arrêté du 7 juin 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000856866", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1973-06-07" }, { "@id": "JORFTEXT000000514190", "#text": "Loi n°74-881 du 24 octobre 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000514190", "@numtexte": "74-881", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-10-24" }, { "@id": "JORFTEXT000000521939", "#text": "Loi n°75-408 du 29 mai 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000521939", "@numtexte": "75-408", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-05-29" }, { "@id": "JORFTEXT000000886450", "#text": "Loi n°78-1022 du 23 octobre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886450", "@numtexte": "78-1022", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-10-23" }, { "@id": "JORFTEXT000000886450", "#text": "Loi n°78-1022 du 23 octobre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886450", "@numtexte": "78-1022", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1978-10-23" }, { "@id": "JORFTEXT000000886458", "#text": "Loi n°78-1239 du 29 décembre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000504205", "#text": "Loi n°82-669 du 3 août 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000504205", "@numtexte": "82-669", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1982-08-03" }, { "@id": "JORFTEXT000000504205", "#text": "Loi n°82-669 du 3 août 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000504205", "@numtexte": "82-669", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-08-03" }, { "@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": "JORFTEXT000000693187", "#text": "Loi n°84-610 du 16 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000693187", "@numtexte": "84-610", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-16" }, { "@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": "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": "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": "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": "JORFTEXT000000693912", "#text": "Loi n° 86-1020 du 9 septembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000693912", "@numtexte": "86-1020", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-09-09" }, { "@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": "JORFTEXT000000508808", "#text": "Loi n°87-416 du 17 juin 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFTEXT000000330427", "#text": "Décision Européenne n°87-237 du 30 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000330427", "@nortexte": "CSCX8798690S", "@numtexte": "87-237", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "1987-12-30" }, { "@id": "LEGITEXT000006068983", "#text": "Loi n°87-1060 du 30 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275107", "@num": "1", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "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 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"@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 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"@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": "2999-01-01" }, { "@id": "LEGIARTI000006298510", "@num": "49 septies T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298511", "@num": "49 septies T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298512", "@num": "49 septies U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311862", "@num": "1636 B octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B octies (M)", "@sens": "cible", "@cidtexte": "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 HANDICAPE", "NOUVELLE PROFESSION", "PROPRIETE BATIE", "LIMITE", "REDUCTION D'IMPOT", "COMPTE D'AVANCE", "GROUPE DE SOCIETES", "REPORT", "RECHERCHE", "HLM", "INVESTISSEMENT IMMOBILIER", "PERTE", "ZOO", "LOGEMENT NEUF", "ENREGISTREMENT", "SECURITE SOCIALE", "SOCIETE D'ASSURANCE", "IMPOT DIRECT", "IMMOBILISATION", "COMPTE D'EPARGNE EN ACTION", "TRAITEMENT", "STOCKAGE", "RAPATRIE", "DECENTRALISATION", "RECETTE COMMERCIALE", "RESSOURCE", "TFPNB", "AGRICULTURE", "IMPOT LOCAL", "SERVICE MILITAIRE", "TRESOR", "COURT TERME", "PROPRIETE NON BATIE", "OPCVM", "MOTOCYCLETTE", "ETABLISSEMENT SPECIALISE", "ACHAT", "COTISATION DE SOLIDARITE", "DEPENSE", "FRAIS DE GARDE", "TAXE", "DROIT SOCIAL", "SCISSION", "ENGAGEMENT PAR ANTICIPATION", "PENSION", "AUDIOVISUEL", "IRPP", "ETABLISSEMENT PUBLIC", "ADHESION", "DISPOSITION TRANSITOIRE", "INVESTISSEMENT", "TAXE D'HABITATION", "CODE DES PENSIONS MILITAIRES D'INVALIDITE ET DES VICTIMES DE LA GUERRE", "PRODUIT PETROLIER", "FISCALITE LOCALE", "DECLARATION DES 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 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"#text": "Loi n° 73-1150 du 27 décembre 1973 - art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000509756", "@numtexte": "73-1150", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1973-12-27" }, { "@id": "LEGIARTI000006316800", "@num": "31", "#text": "Loi n°73-1150 du 27 décembre 1973 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509756", "@numtexte": "73-1150", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1973-12-27" }, { "@id": "JORFTEXT000000333539", "#text": "Loi n°74-696 du 7 août 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000333539", "@numtexte": "74-696", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-08-07" }, { "@id": "JORFARTI000001310416", "@num": "19", "#text": "Loi n°74-696 du 7 août 1974 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000333539", "@numtexte": "74-696", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-08-07" }, { "@id": "LEGITEXT000006068480", "#text": "Loi n°74-1129 du 30 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006316816", "@num": "1", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006316820", "@num": "10", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 10 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006316822", "@num": "12", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 12 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006316823", "@num": "13", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 13 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006272931", "@num": "17", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 17 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006316826", "@num": "18", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 18 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006316827", "@num": "19", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 19 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006272925", "@num": "2", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006272932", "@num": "21", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006316833", "@num": "22", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 22 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006272926", "@num": "3", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006316834", "@num": "33", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 33 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006272927", "@num": "4", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006272928", "@num": "5", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006316829", "@num": "54", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 54 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006316830", "@num": "55", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 55 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006272934", "@num": "56", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 56 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006316832", "@num": "57", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 57 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006316818", "@num": "6", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006272935", "@num": "60", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 60 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006272937", "@num": "61", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 61 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006272938", "@num": "63", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 63 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006272939", "@num": "64", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 64 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006272942", "@num": "65", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006272929", "@num": "7", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 7 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006316819", "@num": "8", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 8 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006272930", "@num": "9", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "JORFTEXT000000860596", "#text": "Décret n°74-1135 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000860596", "@numtexte": "74-1135", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000304600", "#text": "Décret n°74-1136 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000304600", "@numtexte": "74-1136", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000497719", "#text": "Décret n°74-1137 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000497719", "@numtexte": "74-1137", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000700636", "#text": "Décret n°74-1138 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000700636", "@numtexte": "74-1138", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000338554", "#text": "Décret n°74-1139 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000338554", "@numtexte": "74-1139", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000700637", "#text": "Décret n°74-1140 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000700637", "@numtexte": "74-1140", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000875056", "#text": "Décret n°74-1141 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000875056", "@numtexte": "74-1141", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000338555", "#text": "Décret n°74-1142 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000338555", "@numtexte": "74-1142", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000338556", "#text": "Décret n°74-1143 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000338556", "@numtexte": "74-1143", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000514743", "#text": "Décret n°74-1144 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000514743", "@numtexte": "74-1144", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000514744", "#text": "Décret n°74-1145 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000514744", "@numtexte": "74-1145", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000875057", "#text": "Décret n°74-1146 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000875057", "@numtexte": "74-1146", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000514745", "#text": "Décret n°74-1147 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000514745", "@numtexte": "74-1147", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000875058", "#text": "Décret n°74-1148 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000875058", "@numtexte": "74-1148", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000700638", "#text": "Décret n°74-1149 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000700638", "@numtexte": "74-1149", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000875059", "#text": "Décret n°74-1150 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000875059", "@numtexte": "74-1150", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000700639", "#text": "Décret n°74-1151 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000700639", "@numtexte": "74-1151", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000514962", "#text": "Décret n°74-1152 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000514962", "@numtexte": "74-1152", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000338557", "#text": "Décret n°74-1153 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000338557", "@numtexte": "74-1153", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000700640", "#text": "Décret n°74-1154 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000700640", "@numtexte": "74-1154", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000514963", "#text": "Décret n°74-1155 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000514963", "@numtexte": "74-1155", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000514746", "#text": "Décret n°74-1156 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000514746", "@numtexte": "74-1156", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000700641", "#text": "Décret n°74-1157 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000700641", "@numtexte": "74-1157", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000335011", "#text": "Décret n°74-1158 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000335011", "@numtexte": "74-1158", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000703431", "#text": "Décret n°74-1159 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000703431", "@numtexte": "74-1159", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000514747", "#text": "Décret n°74-1160 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000514747", "@numtexte": "74-1160", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000335012", "#text": "Décret n°74-1161 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000335012", "@numtexte": "74-1161", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000875039", "#text": "Décret n°74-1162 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000875039", "@numtexte": "74-1162", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000703433", "#text": "Décret n°74-1163 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000703433", "@numtexte": "74-1163", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000335013", "#text": "Décret n°74-1164 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000335013", "@numtexte": "74-1164", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000331874", "#text": "Décret n°74-1165 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000331874", "@numtexte": "74-1165", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000331875", "#text": "Décret n°74-1166 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000331875", "@numtexte": "74-1166", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000514748", "#text": "Décret n°74-1167 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000514748", "@numtexte": "74-1167", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000335018", "#text": "Décret n°74-1168 du 31 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000335018", "@numtexte": "74-1168", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000700659", "#text": "Décret n°75-52 du 29 janvier 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000700659", "@numtexte": "75-52", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-01-29" }, { "@id": "LEGIARTI000006826676", "@num": "1", "#text": "Décret n°75-52 du 29 janvier 1975 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700659", "@numtexte": "75-52", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1975-01-29" }, { "@id": "LEGIARTI000006826676", "@num": "1", "#text": "Décret n°75-52 du 29 janvier 1975 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700659", "@numtexte": "75-52", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-01-29" }, { "@id": "LEGIARTI000006826677", "@num": "2", "#text": "Décret n°75-52 du 29 janvier 1975 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700659", "@numtexte": "75-52", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1975-01-29" }, { "@id": "LEGIARTI000006826678", "@num": "3", "#text": "Décret n°75-52 du 29 janvier 1975 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700659", "@numtexte": "75-52", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1975-01-29" }, { "@id": "LEGIARTI000006826679", "@num": "4", "#text": "Décret n°75-52 du 29 janvier 1975 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700659", "@numtexte": "75-52", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1975-01-29" }, { "@id": "LEGIARTI000006826680", "@num": "5", "#text": "Décret n°75-52 du 29 janvier 1975 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700659", "@numtexte": "75-52", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1975-01-29" }, { "@id": "JORFTEXT000000521939", "#text": "Loi n°75-408 du 29 mai 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000521939", "@numtexte": "75-408", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-05-29" }, { "@id": "LEGIARTI000006316863", "@num": "1", "#text": "Loi n°75-408 du 29 mai 1975 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521939", "@numtexte": "75-408", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-05-29" }, { "@id": "JORFARTI000001118170", "@num": "8", "#text": "Loi n°75-408 du 29 mai 1975 - art. 8, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000521939", "@numtexte": "75-408", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-05-29" }, { "@id": "LEGIARTI000006853896", "@num": "1", "#text": "Décret n°75-611 du 9 juillet 1975 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518495", "@numtexte": "75-611", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-07-09" }, { "@id": "JORFTEXT000000518771", "#text": "Décret n°75-754 du 11 août 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000518771", "@numtexte": "75-754", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-08-11" }, { "@id": "LEGIARTI000006664940", "@num": "1", "#text": "Décret n°75-754 du 11 août 1975 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518771", "@numtexte": "75-754", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-08-11" }, { "@id": "LEGIARTI000006664939", "@num": "1", "#text": "Décret n°75-754 du 11 août 1975 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518771", "@numtexte": "75-754", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-08-11" }, { "@id": "LEGIARTI000006664935", "@num": "1", "#text": "Décret n°75-754 du 11 août 1975 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518771", "@numtexte": "75-754", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-08-11" }, { "@id": "LEGIARTI000006664936", "@num": "1", "#text": "Décret n°75-754 du 11 août 1975 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518771", "@numtexte": "75-754", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-08-11" }, { "@id": "LEGIARTI000006664937", "@num": "1", "#text": "Décret n°75-754 du 11 août 1975 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518771", "@numtexte": "75-754", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-08-11" }, { "@id": "LEGIARTI000006664938", "@num": "1", "#text": "Décret n°75-754 du 11 août 1975 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518771", "@numtexte": "75-754", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-08-11" }, { "@id": "JORFTEXT000000331462", "#text": "Loi n°75-853 du 13 septembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000331462", "@numtexte": "75-853", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-09-13" }, { "@id": "JORFARTI000001883669", "@num": "14", "#text": "Loi n°75-853 du 13 septembre 1975 - art. 14, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000331462", "@numtexte": "75-853", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-09-13" }, { "@id": "JORFTEXT000000333963", "#text": "Loi n°75-1278 du 30 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006272973", "@num": "25", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316914", "@num": "26", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 26 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFARTI000001496527", "@num": "26", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 26, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFTEXT000000522254", "#text": "Loi n°76-1232 du 29 décembre 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFARTI000001310421", "@num": "42", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 42, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000704549", "#text": "Loi n°77-1467 du 30 décembre 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "LEGIARTI000006273081", "@num": "36", "#text": "Loi n°77-1467 du 30 décembre 1977 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFARTI000001117889", "@num": "36", "#text": "Loi n°77-1467 du 30 décembre 1977 - art. 36, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000516442", "#text": "Décret n°78-621 du 31 mai 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000516442", "@numtexte": "78-621", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGIARTI000006273169", "@num": "45", "#text": "Loi n°78-1239 du 29 décembre 1978 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000516622", "#text": "Loi n°79-1102 du 21 décembre 1979", "@sens": "cible", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFARTI000001118219", "@num": "14", "#text": "Loi n°79-1102 du 21 décembre 1979 - art. 14, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFTEXT000000696619", "#text": "Décret n°80-449 du 17 juin 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000696619", "@numtexte": "80-449", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-06-17" }, { "@id": "JORFTEXT000000460388", "#text": "Arrêté du 31 décembre 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000460388", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1980-12-31" }, { "@id": "JORFTEXT000000701464", "#text": "Décret n°81-891 du 1 octobre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000701464", "@numtexte": "81-891", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-10-01" }, { "@id": "JORFTEXT000000316451", "#text": "Arrêté du 10 janvier 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000316451", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-01-10" }, { "@id": "JORFTEXT000000333104", "#text": "Décret n°82-291 du 23 mars 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000333104", "@numtexte": "82-291", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-03-23" }, { "@id": "JORFTEXT000000884310", "#text": "Décret n°82-852 du 6 octobre 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000884310", "@numtexte": "82-852", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-10-06" }, { "@id": "JORFTEXT000000473785", "#text": "Arrêté du 12 octobre 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000473785", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-10-12" }, { "@id": "JORFTEXT000000519583", "#text": "Décret n°84-126 du 21 février 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000519583", "@numtexte": "84-126", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-21" }, { "@id": "JORFTEXT000000496681", "#text": "Arrêté du 30 octobre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000496681", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1984-10-30" }, { "@id": "JORFTEXT000000334675", "#text": "Décret n°85-365 du 21 mars 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000334675", "@numtexte": "85-365", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-21" }, { "@id": "LEGIARTI000006274471", "@num": "31", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 31 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000473873", "#text": "Arrêté du 5 octobre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000473873", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-10-05" }, { "@id": "JORFTEXT000000522738", "#text": "Décret n°86-655 du 18 mars 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000522738", "@numtexte": "86-655", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-18" }, { "@id": "JORFTEXT000000331556", "#text": "Décret n°86-756 du 28 mai 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000331556", "@numtexte": "86-756", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-05-28" }, { "@id": "JORFTEXT000000882915", "#text": "Décret n°87-258 du 10 avril 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000882915", "@nortexte": "ASED8703207D", "@numtexte": "87-258", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-10" }, { "@id": "JORFTEXT000000657169", "#text": "Arrêté du 17 juillet 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000657169", "@nortexte": "BUDR8703095A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-07-17" }, { "@id": "LEGITEXT000006057625", "#text": "Arrêté du 17 juillet 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000657169", "@nortexte": "BUDR8703095A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006539188", "@num": "1", "#text": "Arrêté du 17 juillet 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000657169", "@nortexte": "BUDR8703095A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-07-17" }, { "@id": "JORFTEXT000000878791", "#text": "Décision Européenne n°87-152 du 24 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000878791", "@nortexte": "CSCX8798609S", "@numtexte": "87-152", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "1987-11-24" }, { "@id": "JORFTEXT000000866920", "#text": "Décret n°88-669 du 6 mai 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000866920", "@nortexte": "ASED8803417D", "@numtexte": "88-669", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "JORFTEXT000000316596", "#text": "Arrêté du 10 février 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000316596", "@nortexte": "BUDR8904012A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-02-10" }, { "@id": "JORFTEXT000000700018", "#text": "Décret n°89-581 du 16 août 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000700018", "@nortexte": "SPSN8900828D", "@numtexte": "89-581", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-08-16" }, { "@id": "JORFTEXT000000866701", "#text": "Décret n°91-581 du 21 juin 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000866701", "@nortexte": "DOMP9100019D", "@numtexte": "91-581", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-21" }, { "@id": "JORFTEXT000000312430", "#text": "Décret n°91-771 du 2 août 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000312430", "@nortexte": "SPSN9101261D", "@numtexte": "91-771", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-08-02" }, { "@id": "JORFTEXT000000709618", "#text": "DECRET92-43", "@sens": "cible", "@cidtexte": "JORFTEXT000000709618", "@nortexte": "DOMP9200001D", "@numtexte": "92-43", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-15" }, { "@id": "JORFTEXT000000721984", "#text": "DECRET92-96", "@sens": "cible", "@cidtexte": "JORFTEXT000000721984", "@nortexte": "SPSN9102839D", "@numtexte": "92-96", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-23" }, { "@id": "JORFTEXT000000333697", "#text": "Décret n°93-291 du 3 mars 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000333697", "@nortexte": "SPSN93000153D", "@numtexte": "93-291", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-03" }, { "@id": "JORFTEXT000000346425", "#text": "DECRET93-406", "@sens": "cible", "@cidtexte": "JORFTEXT000000346425", "@nortexte": "SPSN9300552D", "@numtexte": "93-406", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-19" }, { "@id": "JORFTEXT000000714205", "#text": "DECRET93-1000", "@sens": "cible", "@cidtexte": "JORFTEXT000000714205", "@nortexte": "DOMP9300023D", "@numtexte": "93-1000", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-08-09" }, { "@id": "JORFTEXT000000529241", "#text": "DECRET94-355", "@sens": "cible", "@cidtexte": "JORFTEXT000000529241", "@nortexte": "SPSN9400934D", "@numtexte": "94-355", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-05-02" }, { "@id": "JORFTEXT000000368596", "#text": "INSTRUCTION", "@sens": "cible", "@cidtexte": "JORFTEXT000000368596", "@nortexte": "SPSC9403977J", "@typelien": "APPLICATION", "@naturetexte": "INSTRUCTION", "@datesignatexte": "1994-12-27" }, { "@id": "JORFTEXT000000736433", "#text": "DECRET95-336", "@sens": "cible", "@cidtexte": "JORFTEXT000000736433", "@nortexte": "SPSN9500682D", "@numtexte": "95-336", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-28" }, { "@id": "JORFTEXT000000559120", "#text": "LOI96-142", "@sens": "cible", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000376874", "#text": "DECRET96-406", "@sens": "cible", "@cidtexte": "JORFTEXT000000376874", "@nortexte": "AVIN9600282D", "@numtexte": "96-406", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-05-09" }, { "@id": "JORFTEXT000000883973", "#text": "Décision Européenne du 30 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000883973", "@typelien": "MODIFIE", "@naturetexte": "DECISION_EURO", "@datesignatexte": "1974-12-30" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGITEXT000005620950", "#text": "Décret n°96-406 du 9 mai 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000376874", "@nortexte": "AVIN9600282D", "@numtexte": "96-406", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-05-09" }, { "@id": "JORFTEXT000000749363", "#text": "DECRET97-400", "@sens": "cible", "@cidtexte": "JORFTEXT000000749363", "@nortexte": "AVIN9720538D", "@numtexte": "97-400", "@typelien": "APPLICATION", 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\n Assemblée nationale :
\n Projet de loi n° 1570 ;
\n Rapport de M. Papon, au nom de la commission des finances (n° 1622) ;
\n Discussion et adoption le 13 mai 1975.
\n Sénat :
\n Projet de loi, adopté par l'Assemblée nationale, n° 300 (1974-1975) ;
\n Rapport de M. Yvon Coudé du Foresto, au nom de la commission des finances, n° 312 (1974-1975) ;
\n Discussion et adoption le 22 mai 1975.
\n Assemblée nationale :
\n Projet de loi, modifié par le Sénat (n° 1678) ;
\n Rapport de M. Papon, au nom de la commission mixte paritaire (n° 1684) ;
\n Discussion et adoption le 28 mai 1975.
\n Sénat :
\n Rapport de M. Yvon Coudé du Foresto, au nom de la commission mixte paritaire, n° 337 (1974-1975) ;
\n Discussion et adoption le 29 mai 1975.
" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "ETAT": "VIGUEUR", "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000521939", "#text": "Loi 75-408 1975-05-29 Finances rectificative pour 1975 JORF 30 mai 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000521939", "@numtexte": "75-408", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-05-29" } ] }, "TITRE": "Loi n° 75-408 du 29 mai 1975", "DATE_FIN": "2999-01-01", "TITREFULL": "Loi n° 75-408 du 29 mai 1975 de Finances rectificative pour 1975 (1).", "DATE_DEBUT": "1975-05-30" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000521939", "NUM": "75-408", "DATE_PUBLI": "2999-01-01", "DATE_TEXTE": "1975-05-29", "NUM_SEQUENCE": 0, "PAGE_DEB_PUBLI": 0, "PAGE_FIN_PUBLI": 0, "DERNIERE_MODIFICATION": "2007-09-01" } }, "META_COMMUN": { "ID": "LEGITEXT000006068510", "URL": "texte/version/LEGI/TEXT/00/00/06/06/85/LEGITEXT000006068510.xml", "NATURE": "LOI", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEAG" } }, "SIGNATAIRES": { "CONTENU": "PRESIDENT DE LA REPUBLIQUE : VALERY GISCARD D'ESTAING.
\n PREMIER MINISTRE : JACQUES CHIRAC.
\n MINISTRE DE L'ECONOMIE ET DES FINANCES : JEAN-PIERRE FOURCADE.
" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000889172", "cible": true, "cidtexte": "JORFTEXT000000521939", "id": "JORFTEXT000000521939", "typelien": "MODIFIE" }, { "texte_version_id": "JORFTEXT000000862031", "cible": true, "cidtexte": "JORFTEXT000000521939", "id": "JORFTEXT000000521939", "typelien": "MODIFIE" }, { "texte_version_id": "JORFTEXT000000306342", "cible": true, "cidtexte": "JORFTEXT000000521939", "id": "JORFTEXT000000521939", "typelien": "MODIFIE" }, { "texte_version_id": "JORFTEXT000000317543", "cible": false, "cidtexte": "JORFTEXT000000521939", "id": "JORFTEXT000000521939", "typelien": "MODIFIE" }, { "texte_version_id": "JORFTEXT000000331462", "cible": false, "cidtexte": "JORFTEXT000000521939", "id": "JORFTEXT000000521939", "typelien": "MODIFIE" }, { "texte_version_id": "LEGITEXT000006068510", "cible": false, "cidtexte": "JORFTEXT000000521939", "id": "JORFTEXT000000521939", "typelien": "CREATION" }, { "texte_version_id": "JORFTEXT000000513286", 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