{ "texte_version": { "JORFTEXT000000522523": { "SM": { "CONTENU": "ABROGE LES DE. 47-478 DU 19-03-1947, 49702 DU 27-05-1949, 52-622 DU 28-05-1952 ET 59-989 DU 12-08-1959.
APPLICATION DES ART. 39 A 41 DE LA LOI 59-1472 DU 28-12-1959.
DETERMINE LES REGLES RELATIVES A LA REVISION DES BILANS DES SOCIETES D'ASSURANCE ET DE CAPITALISATION SOUMISES A L'IMPOT SUR LES SOCIETES.
DETERMINE LES DIFFERENTS ELEMENTS DE L'ACTIF A REEVALUER AINSI QUE LE MODE D'EVALUATION DES VALEURS MOBILIERES COTEES.
PRECISE LES COEFFICIENTS DE REEVALUATION DES IMMEUBLES SITUES EN METROPOLE ET DANS LES DOM.
REEVALUATION DES CREANCES DES DOMMAGES DE GUERRE.
DETERMINE LE CONTENU DE LA RESERVE D'EVALUATION." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000871684", "#text": "Décret n°46-1175 du 23 mai 1946", "@sens": "source", "@cidtexte": "JORFTEXT000000871684", "@numtexte": "46-1175", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1946-05-23" }, { "@id": "JORFTEXT000000673350", "#text": "Décret n°49-702 du 27 mai 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000673350", "@numtexte": "49-702", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1949-05-27" }, { "@sens": "source", "@typelien": "APPLICATION" }, { "@id": "JORFTEXT000000302844", "#text": "Décret n°47-478 du 19 mars 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000302844", "@numtexte": "47-478", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1947-03-19" }, { "@id": "JORFTEXT000000672919", "#text": "Décret n°52-622 du 28 mai 1952", "@sens": "source", "@cidtexte": "JORFTEXT000000672919", "@numtexte": "52-622", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1952-05-28" }, { "@id": "JORFTEXT000000674007", "#text": "Décret n°59-989 du 12 août 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000674007", "@numtexte": "59-989", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1959-08-12" }, { "@id": "JORFTEXT000000874214", "#text": "Loi n°59-1472 du 28 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001331085", "@num": "39", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 39", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509887", "#text": "Décret n°64-338 du 15 avril 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000509887", "@numtexte": "64-338", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1964-04-15" } ] }, "TITRE": "Décret n°60-822 du 2 août 1960", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "BENEFICE INDUSTRIEL", "BENEFICE COMMERCIAL", "SOCIETE", "REVISION DE BILAN" ] }, "TITREFULL": "Décret n°60-822 du 2 août 1960 ABROGE LES ART. 1 A 8 DU DE. 46-1175 DU 23-05-1946" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000522523", "NUM": "60-822", "DATE_PUBLI": "1960-08-07", "DATE_TEXTE": "1960-08-02", "ORIGINE_PUBLI": "JORF du 7 août 1960", "PAGE_DEB_PUBLI": 7378 } }, "META_COMMUN": { "ID": "JORFTEXT000000522523", "URL": "texte/version/JORF/TEXT/00/00/00/52/25/JORFTEXT000000522523.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX960822" } } }, "JORFTEXT000000302844": { "SM": { "CONTENU": "Modification des articles 1 et 3 à 5 du décret précité." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000701436", "#text": "Ordonnance n° 45-1820 du 15 août 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000701436", "@numtexte": "45-1820", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-08-15" }, { "@id": "JORFTEXT000000871684", "#text": "Décret n°46-1175 du 23 mai 1946", "@sens": "source", "@cidtexte": "JORFTEXT000000871684", "@numtexte": "46-1175", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1946-05-23" }, { "@id": "JORFTEXT000000693380", "#text": "Loi n° 46-2914 du 23 décembre 1946", "@sens": "source", "@cidtexte": "JORFTEXT000000693380", "@numtexte": "46-2914", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1946-12-23" }, { "@id": "JORFTEXT000000522523", "#text": "Décret n°60-822 du 2 août 1960", "@sens": "cible", "@cidtexte": "JORFTEXT000000522523", "@numtexte": "60-822", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1960-08-02" } ] }, "TITRE": "Décret n° 47-478 du 19 mars 1947", "MCS_TXT": { "MC": [ "FINANCES", "ENTREPRISE", "SOCIETE D'ASSURANCE", "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "BENEFICE INDUSTRIEL", "BENEFICE COMMERCIAL", "SOCIETE", "REVISION DE BILAN" ] }, "TITREFULL": "Décret n° 47-478 du 19 mars 1947 portant modification du décret du 23 mai 1946 pris en application de l'article 74 de l'ordonnance du 15 août 1945 sur la réévaluation des bilans et concernant les sociétés d'assurances, et application aux mêmes entreprises de l'article 25 de la loi du 23 décembre 1946" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000302844", "NUM": "47-478", "DATE_PUBLI": "1947-03-21", "DATE_TEXTE": "1947-03-19", "ORIGINE_PUBLI": "JORF du 21 mars 1947", "PAGE_DEB_PUBLI": 2668, "PAGE_FIN_PUBLI": 2669 } }, "META_COMMUN": { "ID": "JORFTEXT000000302844", "URL": "texte/version/JORF/TEXT/00/00/00/30/28/JORFTEXT000000302844.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX947478" } } }, "JORFTEXT000000509887": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522523", "#text": "Décret n°60-822 du 2 août 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000522523", "@numtexte": "60-822", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1960-08-02" } ] }, "TITRE": "Décret n°64-338 du 15 avril 1964", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "BENEFICE INDUSTRIEL", "BENEFICE COMMERCIAL", "SOCIETE", "REVISION DE BILAN" ] }, "TITREFULL": "Décret n°64-338 du 15 avril 1964 MODIFICATION DU SIXIEME ALINEA DE L'ART. 4 DU DECRET 60-822 DU 2 août 1960 CONCERNANT LA REPARTITION DE LA PLUS-VALUE SUR LES DIVERS ELEMENTS DE L'ACTIF" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000509887", "NUM": "64-338", "DATE_PUBLI": "1964-04-19", "DATE_TEXTE": "1964-04-15", "ORIGINE_PUBLI": "JORF du 19 avril 1964", "PAGE_DEB_PUBLI": 3502 } }, "META_COMMUN": { "ID": "JORFTEXT000000509887", "URL": "texte/version/JORF/TEXT/00/00/00/50/98/JORFTEXT000000509887.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX964338" } } }, "JORFTEXT000000672919": { "SM": { "CONTENU": "MODIFICATION DE L'ART. 8 DU D. 46-1175 DU 23 MAI 1946." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000871684", "#text": "Décret n°46-1175 du 23 mai 1946", "@sens": "source", "@cidtexte": "JORFTEXT000000871684", "@numtexte": "46-1175", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1946-05-23" }, { "@id": "JORFTEXT000000522523", "#text": "Décret n°60-822 du 2 août 1960", "@sens": "cible", "@cidtexte": "JORFTEXT000000522523", "@numtexte": "60-822", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1960-08-02" } ] }, "TITRE": "Décret n°52-622 du 28 mai 1952", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "BENEFICE INDUSTRIEL", "BENEFICE COMMERCIAL", "SOCIETE", "REVISION DE BILAN" ] }, "TITREFULL": "Décret n°52-622 du 28 mai 1952 REVISION DES BILANS DES SOCIETES D'ASSURANCES ET DE CAPITALISATION" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000672919", "NUM": "52-622", "DATE_PUBLI": "1952-05-29", "DATE_TEXTE": "1952-05-28", "ORIGINE_PUBLI": "JORF du 29 mai 1952", "PAGE_DEB_PUBLI": 5439 } }, "META_COMMUN": { "ID": "JORFTEXT000000672919", "URL": "texte/version/JORF/TEXT/00/00/00/67/29/JORFTEXT000000672919.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX952622" } } }, "JORFTEXT000000673350": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000701436", "#text": "Ordonnance n° 45-1820 du 15 août 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000701436", "@numtexte": "45-1820", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-08-15" }, { "@id": "JORFTEXT000000522523", "#text": "Décret n°60-822 du 2 août 1960", "@sens": "cible", "@cidtexte": "JORFTEXT000000522523", "@numtexte": "60-822", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1960-08-02" } ] }, "TITRE": "Décret n°49-702 du 27 mai 1949", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "BENEFICE INDUSTRIEL", "BENEFICE COMMERCIAL", "SOCIETE", "REVISION DE BILAN" ] }, "TITREFULL": "Décret n°49-702 du 27 mai 1949 REGLES DE REEVALUATION DES BILANS DES SOCIETES D'ASSURANCES EN APPLICATION DE L'ORD. DU 15 août 1945 ET DE LA LOI DU 13 MAI 1948" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000673350", "NUM": "49-702", "DATE_PUBLI": "1949-05-28", "DATE_TEXTE": "1949-05-27", "ORIGINE_PUBLI": "JORF du 28 mai 1949", "PAGE_DEB_PUBLI": 5200 } }, "META_COMMUN": { "ID": "JORFTEXT000000673350", "URL": "texte/version/JORF/TEXT/00/00/00/67/33/JORFTEXT000000673350.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX949702" } } }, "JORFTEXT000000674007": { "SM": { "CONTENU": "MODIFICATION DU DERNIER ALINEA DE L'ART. 8 DU DECRET 46-1175 DU 23 MAI 1946.
" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000871684", "#text": "Décret n°46-1175 du 23 mai 1946", "@sens": "source", "@cidtexte": "JORFTEXT000000871684", "@numtexte": "46-1175", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1946-05-23" }, { "@id": "JORFTEXT000000522523", "#text": "Décret n°60-822 du 2 août 1960", "@sens": "cible", "@cidtexte": "JORFTEXT000000522523", "@numtexte": "60-822", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1960-08-02" } ] }, "TITRE": "Décret n°59-989 du 12 août 1959", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "BENEFICE INDUSTRIEL", "BENEFICE COMMERCIAL", "SOCIETE", "REVISION DE BILAN" ] }, "TITREFULL": "Décret n°59-989 du 12 août 1959 RELATIF A LA REVISION DES BILANS DES SOCIETES D'ASSURANCES ET DE CAPITALISATION" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000674007", "NUM": "59-989", "DATE_PUBLI": "1959-08-20", "DATE_TEXTE": "1959-08-12", "ORIGINE_PUBLI": "JORF du 20 août 1959", "PAGE_DEB_PUBLI": 8277 } }, "META_COMMUN": { "ID": "JORFTEXT000000674007", "URL": "texte/version/JORF/TEXT/00/00/00/67/40/JORFTEXT000000674007.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX959989" } }, "RECT": { "CONTENU": "RECT.250859 P8450" } }, "JORFTEXT000000871684": { "SM": { "CONTENU": "DETERMINE LES ELEMENTS DE L'ACTIF SUSCEPTIBLES D'ETRE REEVALUES.
DEFINIT DIFFERENTES REEVALUATIONS AINSI QUE LES ELEMENTS DE LA RESERVE SPECIALE DE REEVALUATION INSCRITE AU PASSIF." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000302844", "#text": "Décret n°47-478 du 19 mars 1947", "@sens": "cible", "@cidtexte": "JORFTEXT000000302844", "@numtexte": "47-478", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1947-03-19" }, { "@id": "JORFTEXT000000672919", "#text": "Décret n°52-622 du 28 mai 1952", "@sens": "cible", "@cidtexte": "JORFTEXT000000672919", "@numtexte": "52-622", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1952-05-28" }, { "@id": "JORFTEXT000000674007", "#text": "Décret n°59-989 du 12 août 1959", "@sens": "cible", "@cidtexte": "JORFTEXT000000674007", "@numtexte": "59-989", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1959-08-12" }, { "@id": "JORFTEXT000000522523", "#text": "Décret n°60-822 du 2 août 1960", "@sens": "cible", "@cidtexte": "JORFTEXT000000522523", "@numtexte": "60-822", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1960-08-02" } ] }, "TITRE": "Décret n°46-1175 du 23 mai 1946", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "BENEFICE INDUSTRIEL", "BENEFICE COMMERCIAL", "SOCIETE", "REVISION DE BILAN" ] }, "TITREFULL": "Décret n°46-1175 du 23 mai 1946 SPECIALES AUX SOCIETES D'ASSURANCES POUR LA REEVALUATION DES BILANS" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000871684", "NUM": "46-1175", "DATE_PUBLI": "1946-05-24", "DATE_TEXTE": "1946-05-23", "ORIGINE_PUBLI": "JORF du 24 mai 1946", "PAGE_DEB_PUBLI": 4542 } }, "META_COMMUN": { "ID": "JORFTEXT000000871684", "URL": "texte/version/JORF/TEXT/00/00/00/87/16/JORFTEXT000000871684.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9461175" } } }, "JORFTEXT000000874214": { "SM": { "CONTENU": "DETERMINE LES CONDITIONS D'APPLICATION RELATIVES AUX BASES ET AU LIEU D'IMPOSITION, AUX DIFFERENTES DEDUCTIONS POSSIBLES, AUX OBLIGATIONS DU CONTRIBUABLE
FIXE UN BAREME D'IMPOSITION ET PREVOIE SA MODIFICATION EN RAPPORT AVEC LA HAUSSE DU SMIG.
INSTITUE UN CREDIT DU MONTANT DE L'IMPOT POUR LES REVENUS PROVENANT DE TRAITEMENTS, SALAIRES ET PENSIONS.
INSTITUE UNE LIMITE A L'EXONERATION.
INSTITUTION D'UNE RETENUE A LA SOURCE APPLICABLE AUX REVENUS NON COMMERCIAUX PERCUS PAR DES CONTRIBUABLES QUI N'ONT PAS EN FRANCE D'INSTALLATION PROFESSIONNELLE PERMANENTE.
DETERMINE LES CONDITIONS D'IMPOSITION DES VALEURS MOBILIERES.
INSTITUE UNE TAXE COMPLEMENTAIRE SUR CERTAINS REVENUS.
DETERMINE LES CONDITIONS D'IMPOSITION DES ENTREPRISES INDUSTRIELLES ET COMMERCIALES ET DES SOCIETES.
DEFINIT A CET EGARD LES DIFFERENTES DEDUCTIONS POSSIBLES ET NOTAMMENT LES ALLEGEMENTS FISCAUX POUR LES SOCIETES AGRICOLES.
PREVOIT LA RE FORME PROCHAINE DES TAXES SUR LE CHIFFRE D'AFFAIRES.
FIXE EN MATIERE DES DROITS DE MUTATION A TITRE GRATUIT, LE TARIF APPLICABLE EN LIGNE DIRECTE ET ENTRE EPOUX.
ETABLIT LA LISTE DES DIFFERENTES EXEMPTIONS POSSIBLES.
PREVOIT LES SANCTIONS POUR FAUSSE DECLARATION.
FIXE LE TARIF DES DROITS D'ENREGISTREMENT ET DE TIMBRE.
RELEVE LE MONTANT DE CERTAINES AMENDES POUR FRAUDES FISCALES.
DETERMINE LA NOUVELLE COMPOSITION DE LA COMMISSION CENTRALE CHARGEE DE FIXER LES ELEMENTS A RETENIR POUR LE CALCUL DU BENEFICE AGRICOLE FORFAITAIRE.
INTRODUIT DES MODIFICATIONS RELATIVES A LA DENONCIATION DU FORFAIT, AU REGIME DE LA DECLARATION CONTROLEE, A CELUI DE L'EVALUATION ADMINISTRATIVE, A LA PROCEDURE DEVANT LE TRIBUNAL ADMINISTRATIF, AINSI QU'AUX VOIES DE RECOURS CONTRE LES DECISIONS DES TRIBUNAUX ADMINISTRATIFS.
" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 55,98 INSERE AU CODE DES TRIBUNAUX ADMINISTRATIFS.ART. 90 CODIFIE DANS LA PREMIERE PARTIE DU LIVRE DES PROCEDURES FISCALES A DATER DU 18-08-1993." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522108", "#text": "Ordonnance n°45-2522 du 19 octobre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000522108", "@numtexte": "45-2522", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-10-19" }, { "@id": "JORFTEXT000000330457", "#text": "Décret n°55-486 du 30 avril 1955", "@sens": "source", "@cidtexte": "JORFTEXT000000330457", "@numtexte": "55-486", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1955-04-30" }, { "@id": "JORFARTI000001301905", "@num": "48", "#text": "Décret n°55-486 du 30 avril 1955 - art. 48", "@sens": "source", "@cidtexte": "JORFTEXT000000330457", "@numtexte": "55-486", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1955-04-30" }, { "@id": "JORFTEXT000000692223", "#text": "Loi n°56-639 du 30 juin 1956", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "JORFTEXT000000331204", "#text": "Décret n°57-925 du 14 août 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000331204", "@numtexte": "57-925", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1957-08-14" }, { "@id": "JORFTEXT000000876670", "#text": "Décret n°57-967 du 29 août 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000876670", "@numtexte": "57-967", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1957-08-29" }, { "@id": "JORFTEXT000000849789", "#text": "Décret n°57-1333 du 28 décembre 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000849789", "@numtexte": "57-1333", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1957-12-28" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFARTI000002066008", "@num": "5", "#text": "Décret n°57-1333 du 28 décembre 1957 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000849789", "@numtexte": "57-1333", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1957-12-28" }, { "@id": "JORFTEXT000000693406", "#text": "Loi n°58-75 du 31 janvier 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000693406", "@numtexte": "58-75", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1958-01-31" }, { "@id": "JORFTEXT000000705345", "#text": "Ordonnance n°58-1372 du 29 décembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "JORFARTI000001118407", "@num": "43", "#text": "Ordonnance n°58-1372 du 29 décembre 1958 - art. 43", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "JORFTEXT000000321886", "#text": "Ordonnance n°59-248 du 4 février 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000321886", "@numtexte": "59-248", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-02-04" }, { "@id": "JORFTEXT000000673483", "#text": "Décret n°59-1003 du 17 août 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000673483", "@numtexte": "59-1003", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1959-08-17" }, { "@id": "JORFTEXT000000437792", "#text": "Arrêté du 31 décembre 1959", "@sens": "cible", "@cidtexte": "JORFTEXT000000437792", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1959-12-31" }, { "@id": "JORFTEXT000000504654", "#text": "Décret n°60-243 du 19 mars 1960", "@sens": "cible", "@cidtexte": "JORFTEXT000000504654", "@numtexte": "60-243", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1960-03-19" }, { "@id": "JORFTEXT000000685078", "#text": "Décret n°60-320 du 4 avril 1960", "@sens": "cible", "@cidtexte": "JORFTEXT000000685078", "@numtexte": "60-320", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1960-04-04" }, { "@id": "JORFTEXT000000313548", "#text": "Décret n°60-441 du 9 mai 1960", "@sens": "cible", "@cidtexte": "JORFTEXT000000313548", "@numtexte": "60-441", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1960-05-09" }, { "@id": "JORFTEXT000000877668", "#text": "Décret n°60-490 du 23 mai 1960", "@sens": "cible", "@cidtexte": "JORFTEXT000000877668", "@numtexte": "60-490", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1960-05-23" }, { "@id": "JORFTEXT000000522523", "#text": "Décret n°60-822 du 2 août 1960", "@sens": "cible", "@cidtexte": "JORFTEXT000000522523", "@numtexte": "60-822", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1960-08-02" }, { "@id": "JORFTEXT000000693505", "#text": "Décret n°60-881 du 6 août 1960", "@sens": "cible", "@cidtexte": "JORFTEXT000000693505", "@numtexte": "60-881", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1960-08-06" }, { "@id": "JORFTEXT000000512422", "#text": "Loi n°60-1368 du 21 décembre 1960", "@sens": "cible", "@cidtexte": "JORFTEXT000000512422", "@numtexte": "60-1368", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-12-21" }, { "@id": "JORFARTI000001097447", "@num": "1", "#text": "Loi n°60-1368 du 21 décembre 1960 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000512422", "@numtexte": "60-1368", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-12-21" }, { "@id": "JORFARTI000001489448", "@num": "10", "#text": "Loi n°60-1368 du 21 décembre 1960 - art. 10, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000512422", "@numtexte": "60-1368", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-12-21" }, { "@id": "JORFARTI000001295099", "@num": "6", "#text": "Loi n°60-1368 du 21 décembre 1960 - art. 6, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000512422", "@numtexte": "60-1368", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-12-21" }, { "@id": "JORFTEXT000000313949", "#text": "Loi n°60-1384 du 23 décembre 1960", "@sens": "cible", "@cidtexte": "JORFTEXT000000313949", "@numtexte": "60-1384", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-12-23" }, { "@id": "JORFARTI000001714908", "@num": "2", "#text": "Loi n°60-1384 du 23 décembre 1960 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000313949", "@numtexte": "60-1384", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-12-23" }, { "@id": "JORFARTI000002275181", "@num": "63", "#text": "Loi n°60-1384 du 23 décembre 1960 - art. 63, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000313949", "@numtexte": "60-1384", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-12-23" }, { "@id": "JORFTEXT000000492546", "#text": "Décret n°61-293 du 30 mars 1961", "@sens": "cible", "@cidtexte": "JORFTEXT000000492546", "@numtexte": "61-293", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1961-03-30" }, { "@id": "JORFTEXT000000502517", "#text": "Décret n°61-738 du 13 juillet 1961", "@sens": "cible", "@cidtexte": "JORFTEXT000000502517", "@numtexte": "61-738", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1961-07-13" }, { "@id": "JORFTEXT000000509269", "#text": "Loi n°61-825 du 29 juillet 1961", "@sens": "cible", "@cidtexte": "JORFTEXT000000509269", "@numtexte": "61-825", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-07-29" }, { "@id": "LEGITEXT000030623983", "#text": "Loi n°61-825 du 29 juillet 1961 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509269", "@numtexte": "61-825", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-07-29" }, { "@id": "LEGIARTI000030624001", "@num": "26", "#text": "Loi n°61-825 du 29 juillet 1961 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509269", "@numtexte": "61-825", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-07-29" }, { "@id": "JORFARTI000001295590", "@num": "26", "#text": "Loi n°61-825 du 29 juillet 1961 - art. 26, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509269", "@numtexte": "61-825", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-07-29" }, { "@id": "LEGIARTI000030624024", "@num": "3", "#text": "Loi n°61-825 du 29 juillet 1961 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509269", "@numtexte": "61-825", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-07-29" }, { "@id": "JORFARTI000002272467", "@num": "3", "#text": "Loi n°61-825 du 29 juillet 1961 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509269", "@numtexte": "61-825", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-07-29" }, { "@id": "JORFTEXT000000314905", "#text": "Loi n°61-1396 du 21 décembre 1961", "@sens": "cible", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFARTI000001095284", "@num": "79", "#text": "Loi n°61-1396 du 21 décembre 1961 - art. 79, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFTEXT000000850079", "#text": "Décret n°62-470 du 13 avril 1962", "@sens": "cible", "@cidtexte": "JORFTEXT000000850079", "@numtexte": "62-470", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-04-13" }, { "@id": "LEGITEXT000037480040", "#text": "Loi n° 64-1278 du 23 décembre 1964 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684760", "@numtexte": "64-1278", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "LEGIARTI000037480114", "@num": "37", "#text": "Loi n° 64-1278 du 23 décembre 1964 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684760", "@numtexte": "64-1278", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFTEXT000000684760", "#text": "Loi n°64-1278 du 23 décembre 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000684760", "@numtexte": "64-1278", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFARTI000002072565", "@num": "37", "#text": "Loi n°64-1278 du 23 décembre 1964 - art. 37, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000684760", "@numtexte": "64-1278", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFTEXT000000684183", "#text": "Décret n°64-1340 du 28 décembre 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000684183", "@numtexte": "64-1340", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-28" }, { "@id": "JORFTEXT000000320408", "#text": "Loi n°65-556 du 10 juillet 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000320408", "@numtexte": "65-556", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "JORFTEXT000000320878", "#text": "Loi n°67-1114 du 21 décembre 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFARTI000001491491", "@num": "3", "#text": "Loi n°67-1114 du 21 décembre 1967 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFTEXT000000307736", "#text": "Décret n°73-683 du 13 juillet 1973", "@sens": "cible", "@cidtexte": "JORFTEXT000000307736", "@numtexte": "73-683", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1973-07-13" }, { "@id": "JORFARTI000001284590", "@num": "2", "#text": "Décret n°73-683 du 13 juillet 1973 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000307736", "@numtexte": "73-683", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1973-07-13" }, { "@id": "JORFTEXT000000311298", "#text": "Décret n°81-276 du 18 mars 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000311298", "@numtexte": "81-276", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFARTI000001859698", "@num": "4", "#text": "Décret n°81-276 du 18 mars 1981 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000311298", "@numtexte": "81-276", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000179801", "#text": "DECRET93-1095", "@sens": "cible", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "JORFTEXT000000205240", "#text": "LOI98-261", "@sens": "cible", "@cidtexte": "JORFTEXT000000205240", "@nortexte": "ECOX9600087L", "@numtexte": "98-261", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-04-06" }, { "@id": "JORFTEXT000000878618", "#text": "Décision Européenne du 1 avril 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000878618", "@typelien": "MODIFIE", "@naturetexte": "DECISION_EURO", "@datesignatexte": "1971-04-01" }, { "@id": "JORFTEXT000000767907", "#text": "LOI2000-1353", "@sens": "cible", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000882820", "#text": "n°2003-298 du 31 mars 2003", "@sens": "cible", "@cidtexte": "JORFTEXT000000882820", "@numtexte": "2003-298", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-31" }, { "@id": "LEGIARTI000006296494", "@num": "01", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 01 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297634", "@num": "21", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302984", "@num": "163 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302983", "@num": "163 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049512197", "@num": "163 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310490", "@num": "812", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 812 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310495", "@num": "812", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 812 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310494", "@num": "812", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 812 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310488", "@num": "812", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 812 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310487", "@num": "812", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 812 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310491", "@num": "812", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 812 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310489", "@num": "812", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 812 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310492", "@num": "812", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 812 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310493", "@num": "812", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 812 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310517", "@num": "813", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 813 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310516", "@num": "813", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 813 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310514", "@num": "813", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 813 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310512", "@num": "813", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 813 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310511", "@num": "813", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 813 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310515", "@num": "813", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 813 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310513", "@num": "813", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 813 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315637", "@num": "L16", "#text": "Livre des procédures fiscales - art. 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