{ "article": { "LEGIARTI000006275744": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "54", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006275744", "URL": "article/LEGI/ARTI/00/00/06/27/57/LEGIARTI000006275744.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGBXXXXXX054AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 52 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000684770", "@nor": "BUDX9300185L", "@num": "93-1353", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°93-1353 du 30 décembre 1993 DE FINANCES RECTIFICATIVE POUR 1993", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000684770", "@c_titre_court": "Loi n°93-1353 du 30 décembre 1993" }, { "@fin": "2999-01-01", "#text": "Loi n° 93-1353 du 30 décembre 1993 de finances rectificative pour 1993 (1)", "@debut": "1993-12-31", "@id_txt": "LEGITEXT000006069146", "@c_titre_court": "Loi n° 93-1353 du 30 décembre 1993" } ], "@date_publi": "1993-12-31", "@date_signature": "1993-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006275743", "@fin": "1994-12-30", "@num": "54", "@etat": "MODIFIE", "@debut": "1993-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006275744", "@fin": "2999-01-01", "@num": "54", "@etat": "VIGUEUR", "@debut": "1994-12-30", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001490966", "@fin": "2999-01-01", "@num": "54", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
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II. Les dispositions du I du présent article s'appliquent à la taxe d'usage perçue dans les abattoirs à compter du 1er janvier 1996.
" } }, "LEGIARTI000006294422": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "232", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006294422", "URL": "article/LEGI/ARTI/00/00/06/29/44/LEGIARTI000006294422.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0232AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 16-XI JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199027", "@fin": "1996-05-12", "#text": "2° : Négociants en biens d'occasion.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197061", "@fin": "2008-01-01", "#text": "A : Limitations concernant certaines entreprises", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191258", "@fin": "2008-01-01", "#text": "2 : Exclusions et restrictions.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179225", "@fin": "2999-01-01", "#text": "II : Déductions", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162003", "@fin": "2999-01-01", "#text": "Section III : Liquidation de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146666", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133666", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "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": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006294422", "@fin": "1996-05-12", "@num": "232", "@etat": "PERIME", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises qui vendent des articles d'occasion ne peuvent opérer la déduction de la taxe ayant grevé ces biens que dans la mesure où elles acquittent l'impôt sur le prix total versé par l'acquéreur.
\n
Il en est de même de celles qui vendent des oeuvres d'art originales.
" } }, "LEGIARTI000006298298": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 ZG", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-11-16", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006298298", "URL": "article/LEGI/ARTI/00/00/06/29/82/LEGIARTI000006298298.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0046DHXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 223 B, 223 R", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 42 Finances rectificative pour 1994, JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162188", "@fin": "2999-01-01", "#text": "Section VIII : Régime des groupes de sociétés", "@debut": "1988-04-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146815", "@fin": "2999-01-01", "#text": "Chapitre I bis : Impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298296", "@fin": "1992-06-17", "@num": "46 quater-0 ZG", "@etat": "MODIFIE", "@debut": "1988-04-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298297", "@fin": "1995-10-27", "@num": "46 quater-0 ZG", "@etat": "MODIFIE", "@debut": "1992-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298298", "@fin": "2012-11-16", "@num": "46 quater-0 ZG", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026637673", "@fin": "2016-06-13", "@num": "46 quater-0 ZG", "@etat": "MODIFIE", "@debut": "2012-11-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032702688", "@fin": "2019-06-17", "@num": "46 quater-0 ZG", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038650653", "@fin": "2999-01-01", "@num": "46 quater-0 ZG", "@etat": "VIGUEUR", "@debut": "2019-06-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La subvention indirecte mentionnée au sixième alinéa de l'article 223 B et au premier alinéa de l'article 223 R du code général des impôts s'entend des renonciations à recettes qui proviennent des prêts ou d'avances sans intérêt ou à un taux d'intérêt inférieur au taux du marché. Elle s'entend également de la livraison de biens ou de la prestation de services sans contrepartie ou pour un prix inférieur à leur prix de revient ou, s'agissant de biens composant l'actif immobilisé, pour un prix inférieur à leur valeur réelle.
\n
Constituent également une subvention indirecte au sens des articles 223 B et 223 R déjà cités les excédents de charges qui proviennent des emprunts contractés, des avances reçues qui sont assortis d'un taux d'intérêt plus élevé que celui du marché. Il en est de même des achats de biens ou de services pour un prix plus élevé que leur valeur réelle.
" } }, "LEGIARTI000006298331": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 ZM", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1988-04-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006298331", "URL": "article/LEGI/ARTI/00/00/06/29/83/LEGIARTI000006298331.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0046DNXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 223 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 46 quater-0 ZL", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000317543", "#text": "Loi 87-1060 1987-12-30 art. 68 Finances pour 1988)", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006325478", "@num": "11", "#text": "Décret n°88-318 du 28 mars 1988 - art. 11 (V) JORF 8 avril 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 31 Finances rectificative pour 1994 JORF 30 décembre 1994, article sans objet", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162188", "@fin": "2999-01-01", "#text": "Section VIII : Régime des groupes de sociétés", "@debut": "1988-04-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146815", "@fin": "2999-01-01", "#text": "Chapitre I bis : Impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006298331", "@fin": "1995-10-27", "@num": "46 quater-0 ZM", "@etat": "PERIME", "@debut": "1988-04-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031391519", "@fin": "2999-01-01", "@num": "46 quater-0 ZM", "@etat": "VIGUEUR", "@debut": "2015-10-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour acquitter l'impôt correspondant aux redressements acceptés du résultat d'une société du groupe, la société mère visée à l'article 223 A du code général des impôts souscrit dans les conditions prévues à l'article 46 quater-0 ZL et dans les trois mois de l'acceptation des redressements une déclaration rectificative du résultat d'ensemble des exercices au titre desquels l'impôt est dû.
\n
Cette déclaration mentionne la nature et le montant des redressements pour lesquels l'impôt est acquitté. Elle est accompagnée des pièces prévues à l'article 46 quater-0 ZL.
" } }, "LEGIARTI000006298332": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 ZN", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1988-04-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006298332", "URL": "article/LEGI/ARTI/00/00/06/29/83/LEGIARTI000006298332.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0046DOXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 365", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 366", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000317543", "#text": "Loi 87-1060 1987-12-30 art. 68 Finances pour 1988)", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006325479", "@num": "12", "#text": "Décret n°88-318 du 28 mars 1988 - art. 12 (V) JORF 8 avril 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 31 Finances rectificative pour 1994 JORF 30 décembre 1994, article sans objet", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162188", "@fin": "2999-01-01", "#text": "Section VIII : Régime des groupes de sociétés", "@debut": "1988-04-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146815", "@fin": "2999-01-01", "#text": "Chapitre I bis : Impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006298332", "@fin": "1995-10-27", "@num": "46 quater-0 ZN", "@etat": "PERIME", "@debut": "1988-04-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Le paiement de l'impôt est effectué dans les conditions prévues à l'article 365. Il est accompagné d'un bordereau-avis de versement rectificatif daté et signé de la partie versante et indiquant la nature du versement.
\n
\" A défaut de paiement de l'impôt résultant de la déclaration rectificative ou de souscription de cette déclaration, les impositions complémentaires sont mises en recouvrement par voie de rôle dans les conditions prévues à l'article 366. \"
" } }, "LEGIARTI000006303655": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 J", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006303655", "URL": "article/LEGI/ARTI/00/00/06/30/36/LEGIARTI000006303655.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223APXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 209, 39 quindecies, 223 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318240", "@num": "98", "#text": "Loi - art. 98 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 42 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1992-01-17 7D-2-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1992-07-23 4H-13-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191901", "@fin": "1996-05-12", "#text": "2° : Conséquences de la sortie d'une société du groupe moins de cinq ans après son entrée.", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179591", "@fin": "2999-01-01", "#text": "2e Sous-section : Sort des déficits et moins-values subis par la société avant son entrée ou après sa sortie du groupe", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162535", "@fin": "2999-01-01", "#text": "Section VIII : Groupes de sociétés", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303653", "@fin": "1991-12-31", "@num": "223 J", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303654", "@fin": "1995-10-27", "@num": "223 J", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006303655", "@fin": "1996-05-12", "@num": "223 J", "@etat": "PERIME", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas de sortie du groupe d'une société, si la somme algébrique de ses résultats et des sommes qui leur ont été ajoutées ou retranchées pour la détermination du résultat d'ensemble est négative, une somme égale à une fois et demie le montant de l'excédent de déficit est rapportée au résultat d'ensemble de l'exercice au cours duquel la société ne fait plus partie du groupe. La société peut alors reporter cet excédent de déficit selon les modalités prévues au paragraphe I de l'article 209 ; pour l'application de ce texte, le déficit ainsi reportable est réputé provenir du ou des exercices déficitaires les plus récents de la période durant laquelle la société a été membre du groupe, à hauteur du déficit subi par celle-ci au titre de chacun de ces exercices, y compris la fraction qui correspond à des amortissements régulièrement comptabilisés mais réputés différés en période déficitaire. Si, depuis son entrée dans le groupe, la société a procédé à une réévaluation libre de ses éléments d'actif, il y a lieu également de rapporter au résultat d'ensemble de l'exercice de sortie de cette société une somme égale à la moitié du profit de réévaluation, dans la limite de 50 p. 100 du montant de l'excédent de déficit mentionné ci-dessus qui aurait existé si le profit de réévaluation n'avait pas été pris en compte.
\n
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De même, en cas de sortie du groupe d'une société, si la somme algébrique de ses plus-values et moins-values nettes à long terme et des sommes qui leur ont été ajoutées ou retranchées pour la détermination des plus-values ou moins-values d'ensemble est négative, une somme égale à une fois et demie le montant de l'excédent de moins-value nette à long terme est rapportée à la plus-value ou à la moins-value nette à long terme d'ensemble de l'exercice au cours duquel la société ne fait plus partie du groupe. La société peut alors imputer cet excédent selon les modalités prévues à l'article 39 quindecies ; pour l'application de ce texte, la moins-value nette à long terme ainsi imputable est réputée provenir du ou des exercices les plus récents de la période mentionnée à l'alinéa précédent, au titre desquels cette société a constaté une moins-value nette à long terme, à hauteur du montant de cette moins-value subie au titre de chacun de ces exercices.
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Les sommes déduites pour la détermination du résultat d'ensemble en application des ((deuxième et sixième alinéas de l'article 223 B)) (M) sont rapportées par la société mère au résultat d'ensemble de l'exercice de sortie du groupe de l'une des sociétés mentionnées à ces deux alinéas.
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Les dispositions des trois alinéas précédents ne s'appliquent pas si la société était membre du groupe depuis cinq ans au moins.
\n
Les dispositions ci-dessus cessent d'être applicables aux résultats des exercices ouverts à compter du 1er janvier 1992.
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(M) Modification.
\n
" } }, "LEGIARTI000006303702": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 R", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006303702", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303702.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223AXXXXXXAD" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 223 B, 223", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 42 Finances rectificative pour 1994 JORF 31 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGITEXT000043263313", "#text": "Décret n°2021-290 du 16 mars 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043261244", "@nortexte": "ECOE2105294D", "@numtexte": "2021-290", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-16" }, { "@id": "LEGIARTI000036364148", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038650653", "@num": "46 quater-0 ZG", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043264317", "@num": "46 quater-0 ZJ bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZJ bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642443", "@num": "46 quater-0 ZL", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quater-0 ZL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1992-01-17 7D-2-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1992-07-23 4H-13-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1995-01-17 4H-2-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191937", "@fin": "2999-01-01", "#text": "5° : Conséquences de la sortie du groupe d'une société ou de la cessation du régime de groupe", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179592", "@fin": "2999-01-01", "#text": "3e Sous-section : Dispositions diverses", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162535", "@fin": "2999-01-01", "#text": 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"@fin": "2006-12-31", "@num": "223 R", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303705", "@fin": "2010-01-01", "@num": "223 R", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021682373", "@fin": "2014-12-30", "@num": "223 R", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061817", "@fin": "2016-01-01", "@num": "223 R", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816094", "@fin": "2018-12-31", "@num": "223 R", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987423", "@fin": "2020-12-31", "@num": "223 R", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042909608", "@fin": "2999-01-01", "@num": "223 R", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas de sortie du groupe de l'une des sociétés mentionnées au sixième alinéa de l'article 223 B, les subventions indirectes qui proviennent d'une remise de biens composant l'actif immobilisé pour un prix différent de leur valeur réelle, déduites pour la détermination du résultat des exercices ouverts à compter du 1er janvier 1992, sont rapportées par la société mère au résultat d'ensemble de l'exercice de sortie de l'une de ces sociétés. De même, la société mère rapporte à ce résultat les autres subventions indirectes, les subventions directes et les abandons de créances, également mentionnés à cet alinéa, qui ont été déduits du résultat d'ensemble de l'un des cinq exercices précédant celui de la sortie s'il a été ouvert à compter du 1er janvier 1992.
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En cas de sortie du groupe de l'une des sociétés mentionnées au deuxième alinéa de l'article 223 B, les sommes définies à cet alinéa, déduites pour la détermination du résultat des exercices ouverts à compter du 1er janvier 1992 et qui concernent des dividendes provenant de résultats réalisés avant l'entrée dans le groupe, sont rapportées par la société mère au résultat d'ensemble. Pour l'application de cette disposition, les dividendes sont réputés provenir des résultats comptables disponibles des exercices les plus récents ; les acomptes sur dividendes sont réputés provenir des résultats de l'exercice au cours duquel ces acomptes ont été versés ; les résultats comptables sont retenus en proportion de la participation détenue par la société dans le capital de la société distributrice.
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Lorsqu'un groupe bénéficie des dispositions prévues au 5 de l'article 223-I, la partie du déficit afférente à une société, calculée dans les conditions prévues audit 5 et qui demeure reportable, ne peut plus être imputée si cette société sort du groupe.
" } }, "LEGIARTI000006304121": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "239 sexies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006304121", "URL": "article/LEGI/ARTI/00/00/06/30/41/LEGIARTI000006304121.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0239ALXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 45 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006340043", "@num": "57", "#text": "Loi n°95-115 du 4 février 1995 - art. 57 () JORF 5 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000006308524", "@num": "208", "#text": "Code général des impôts, CGI. - art. 208 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304126", "@num": "239 sexies B", "#text": "Code général des impôts, CGI. - art. 239 sexies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304137", "@num": "239 sexies C", "#text": "Code général des impôts, CGI. - art. 239 sexies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061207", "@num": "239 sexies D", "#text": "Code général des impôts, CGI. - art. 239 sexies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307555", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302924", "@num": "39 duodecies A", "#text": "Code général des impôts, CGI. - art. 39 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1997-05-29 5G-8-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191649", "@fin": "2999-01-01", "#text": "1° : Opérations de crédit-bail réalisées par les sociétés immobilières pour le commerce et l'industrie et les sociétés agréées pour le financement des économies d'énergie", "@debut": "1983-07-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179621", "@fin": "2999-01-01", "#text": "XVI : Opérations de crédit-bail", "@debut": "1983-07-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304119", "@fin": "1990-12-30", "@num": "239 sexies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304120", "@fin": "1995-10-27", "@num": "239 sexies", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006304121", "@fin": "2999-01-01", "@num": "239 sexies", "@etat": "VIGUEUR", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Lorsque le prix d'acquisition, par le locataire, de l'immeuble pris en location par un contrat de crédit-bail conclu avec une société immobilière pour le commerce et l'industrie est inférieur à la différence existant entre la valeur de l'immeuble lors de la signature du contrat et le montant total des amortissements que le locataire aurait pu pratiquer s'il avait été propriétaire du bien depuis cette date, le locataire acquéreur est tenu de réintégrer, dans les résultats de son entreprise afférents à l'exercice en cours au moment de la cession, la fraction des loyers versés pendant la période au cours de laquelle l'intéressé a été titulaire du contrat et correspondant à ladite différence diminuée du prix de cession de l'immeuble. Le montant ainsi déterminé est diminué des quotes-parts de loyers non déductibles en application des dispositions du 10 de l'article 39. \n

Toutefois, lorsque la durée du contrat de crédit-bail est d'au moins quinze ans, cette réintégration est limitée à la différence entre le prix de revient du terrain sur lequel la construction a été édifiée et le prix de cession de l'immeuble au locataire.
\nCette disposition ne s'applique pas aux opérations conclues à compter du 1er janvier 1991 autres que celles mentionnées au deuxième alinéa du 3° quater de l'article 208.

II. - Les sociétés immobilières pour le commerce et l'industrie sont tenues de fournir au locataire acquéreur ainsi qu'à l'administration, en fin de bail, les renseignements nécessaires pour établir les impositions prévues au I.

\n
" } }, "LEGIARTI000006304126": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "239 sexies B", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006304126", "URL": "article/LEGI/ARTI/00/00/06/30/41/LEGIARTI000006304126.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0239ANXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 45 II, III Finances rectificative pour 1994, JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "LEGIARTI000006304119", "@num": "239 sexies", "#text": "Code général des impôts, CGI. - art. 239 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304137", "@num": "239 sexies C", "#text": "Code général des impôts, CGI. - art. 239 sexies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061207", "@num": "239 sexies D", "#text": "Code général des impôts, CGI. - art. 239 sexies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302924", "@num": "39 duodecies A", "#text": "Code général des impôts, CGI. - art. 39 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298615", "@num": "49 octies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 octies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1996-10-23 4H-4-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-05-29 5G-8-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191851", "@fin": "2999-01-01", "#text": "2° : Opérations de crédit-bail auprès de bailleurs autres que des SICOMI", "@debut": "1990-06-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179621", "@fin": "2999-01-01", "#text": "XVI : Opérations de crédit-bail", "@debut": "1983-07-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304124", "@fin": "1990-06-15", "@num": "239 sexies B", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304125", "@fin": "1996-05-12", "@num": "239 sexies B", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006304126", "@fin": "2999-01-01", "@num": "239 sexies B", "@etat": "VIGUEUR", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions du premier alinéa du I et celles du paragraphe II de l'article 239 sexies sont applicables aux locataires qui acquièrent des immeubles qui leur sont donnés en crédit-bail par des sociétés ou organismes autres que des sociétés immobilières pour le commerce et l'industrie.

\n
\n

Un décret fixe les modalités d'application des dispositions du présent article ainsi que les obligations déclaratives.

\n
\n

(Cf. Instruction 1996-10-23 4H-4-96.)

\n
\n
" } }, "LEGIARTI000006304226": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "256 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006304226", "URL": "article/LEGI/ARTI/00/00/06/30/42/LEGIARTI000006304226.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0256ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 298 quater, 298 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006514764", "@num": "11", "#text": "Loi n°93-1420 du 31 décembre 1993 - art. 11 () JORF 1er janvier 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000361983", "@nortexte": "EURX9200218L", "@numtexte": "93-1420", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 16 XVI", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319175", "@num": "16", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 16 (V) JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000048826595", "@num": "L162-8", "#text": "Code des impositions sur les biens et services - art. L162-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044330862", "@num": "L311-4", "#text": "Code de la propriété intellectuelle - art. L311-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069414", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798362", "@num": "L651-5", "#text": "Code de la sécurité sociale. - art. L651-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031776589", "@num": "258 B", "#text": "Code général des impôts, CGI. - art. 258 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752160", "@num": "260 CA", "#text": "Code général des impôts, CGI. - art. 260 CA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983835", "@num": "266", "#text": "Code général des impôts, CGI. - art. 266 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983827", "@num": "269", "#text": "Code général des impôts, CGI. - art. 269 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304434", "@num": "286 bis", "#text": "Code général des impôts, CGI. - art. 286 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826954", "@num": "286 ter", "#text": "Code général des impôts, CGI. - art. 286 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826856", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314182", "@num": "298 sexies", "#text": "Code général des impôts, CGI. - art. 298 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314586", "@num": "298 sexies", "#text": "Code général des impôts, CGI. - art. 298 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294511", "@num": "242 decies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030783025", "@num": "242 quaterdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043573764", "@num": "41 bis A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Directive CEE 1977-05-16 n° 77-388", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179644", "@fin": "2999-01-01", "#text": "I : Opérations obligatoirement imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006304225", "@fin": "1995-10-27", "@num": "256 bis", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304226", "@fin": "1996-05-12", "@num": "256 bis", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304227", "@fin": "2000-03-31", "@num": "256 bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304228", "@fin": "2002-01-01", "@num": "256 bis", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304229", "@fin": "2005-01-01", "@num": "256 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304230", "@fin": "2008-01-01", "@num": "256 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035989", "@fin": "2011-01-01", "@num": "256 bis", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412236", "@fin": "2020-01-01", "@num": "256 bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467617", "@fin": "2022-01-01", "@num": "256 bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873518", "@fin": "2022-07-01", "@num": "256 bis", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044983608", "@fin": "2999-01-01", "@num": "256 bis", "@etat": "VIGUEUR", "@debut": "2022-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - 1° Sont également soumises à la taxe sur la valeur ajoutée les acquisitions intracommunautaires de biens meubles corporels effectuées à titre onéreux par un assujetti agissant en tant que tel ou par une personne morale non assujettie lorsque le vendeur est un assujetti agissant en tant que tel et qui ne bénéficie pas dans son Etat du régime particulier de franchise des petites entreprises.

2° Sous réserve de ne pas excéder le seuil ci-après indiqué, ne sont pas soumises à la taxe sur la valeur ajoutée les acquisitions de biens autres que des moyens de transport neufs, des alcools, des boissons alcooliques, des huiles minérales et des tabacs manufacturés effectuées :

a) Par une personne morale non assujettie ;

b) Par un assujetti qui ne réalise que des opérations n'ouvrant pas droit à déduction ;

c) Par un exploitant agricole placé sous le régime du remboursement forfaitaire prévu aux articles 298 quater et 298 quinquies.

Ces dispositions ne sont applicables que lorsque le montant des acquisitions réalisées par les personnes mentionnées ci-dessus n'a pas excédé, au cours de l'année civile précédente, ou n'excède pas, pendant l'année civile en cours au moment de l'acquisition, le seuil de 70 000 F.

Ce montant est égal à la somme, hors taxe sur la valeur ajoutée, des acquisitions de biens, autres que des moyens de transport neufs, les alcools, les boissons alcooliques, les huiles minérales et les tabacs manufacturés, ayant donné lieu à une livraison de biens située dans un autre Etat membre de la Communauté européenne, en application des dispositions de la législation de cet Etat prise pour la mise en oeuvre de l'article 8 et du B de l'article 28 ter de la directive C.E.E. n° 77-388 du 17 mai 1977 du Conseil des communautés européennes.

(( 2° bis Les acquisitions intracommunautaires de biens d'occasion d'oeuvres d'art, d'objets de collection ou d'antiquité effectuées à titre onéreux par un assujetti agissant en tant que tel ou par une personne morale non assujettie ne sont pas soumises à la taxe sur la valeur ajoutée lorsque le vendeur ou l'assujetti est un assujetti revendeur qui a appliqué dans l'Etat membre de départ de l'expédition ou du transport du bien les dispositions de la législation de cet Etat prises pour la mise en oeuvre des B ou C de l'article 26 bis de la directive n° 77/388/C.E.E. du Conseil des Communautés européennes du 17 mai 1977 )) (M).

3° Est considérée comme acquisition intracommunautaire l'obtention du pouvoir de disposer comme un propriétaire d'un bien meuble corporel expédié ou transporté en France par le vendeur, par l'acquéreur ou pour leur compte, à destination de l'acquéreur à partir d'un autre Etat membre de la Communauté européenne.

II. - Est assimilée à une acquisition intracommunautaire :

1° La réception en France par un assujetti d'un travail à façon exécuté dans un autre Etat membre, à condition que les matériaux utilisés par l'entrepreneur de l'ouvrage aient été expédiés ou transportés à partir de France par l'assujetti ou pour son compte.

2° L'affectation en France par un assujetti pour les besoins de son entreprise d'un bien de son entreprise expédié ou transporté à partir d'un autre Etat membre, à l'exception d'un bien qui, en France, est destiné :

a) A être utilisé temporairement pour les besoins de prestations de services effectuées par l'assujetti ou dans des conditions qui lui ouvriraient droit, s'il était importé, au bénéfice de l'admission temporaire en exonération totale de droits ;

b) A faire l'objet d'une délivrance de travail à façon ou de travaux, à condition que le bien soit réexpédié ou transporté à destination de l'assujetti dans l'Etat membre de l'expédition ou du transport ;

c) A faire l'objet d'une installation ou d'un montage.

3° La réception en France, par une personne morale non assujettie, d'un bien qu'elle a importé sur le territoire d'un autre Etat membre de la Communauté européenne.

III. - Un assujetti, agissant en son nom propre mais pour le compte d'autrui, qui s'entremet dans une acquisition intracommunautaire, est réputé avoir personnellement acquis et livré le bien.

(M) Alinéa inséré par la loi. Disposition en vigueur à compter du 1er janvier 1995.

\n
" } }, "LEGIARTI000006304243": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "259 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-07-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006304243", "URL": "article/LEGI/ARTI/00/00/06/30/42/LEGIARTI000006304243.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0259ADXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 259 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000522721", "#text": "LOI 78-1240 1978-12-29 ART. 28, ART. 49 FINANCES RECTIFICATIVE POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006317161", "@num": "28", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 28 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006514764", "@num": "11", "#text": "Loi n°93-1420 du 31 décembre 1993 - art. 11 () JORF 1er janvier 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000361983", "@nortexte": "EURX9200218L", "@numtexte": "93-1420", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 22 III", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319180", "@num": "22", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 22 (V) JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179645", "@fin": "2999-01-01", "#text": "I bis : Territorialité", "@debut": "1993-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006304241", "@fin": "1993-01-01", "@num": "259 C", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304242", "@fin": "1995-10-27", "@num": "259 C", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304243", "@fin": "2003-07-01", "@num": "259 C", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304244", "@fin": "2010-01-01", "@num": "259 C", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642717", "@fin": "2013-01-01", "@num": "259 C", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021644794", "@fin": "2023-12-31", "@num": "259 C", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838549", "@fin": "2999-01-01", "@num": "259 C", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le lieu des prestations désignées à l'article 259 B est réputé se situer en France lorsqu'elles sont effectuées par un prestataire établi hors de la communauté européenne et lorsque le preneur est établi ou domicilié en France sans y être assujetti à la taxe sur la valeur ajoutée, dès lors que le service est utilisé en France.
\n
Par dérogation aux dispositions de l'article 259 B, le lieu des locations de biens meubles corporels autres que des moyens de transport en vertu d'un contrat de crédit-bail est réputé se situer en France, dès lors que le service est utilisé en France lorsque :
\n
a. Le prestataire est établi dans un Etat membre de la Communauté où l'opération de crédit-bail est assimilée à une livraison ;
\n
b. Le preneur est établi ou domicilié en France sans y être assujetti à la taxe sur la valeur ajoutée (1).
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(1) Ces dispositions s'appliquent aux loyers échus à compter du 1er janvier 1995, à l'exception des loyers se rapportant à des contrats portant sur des biens importés avant le 1er janvier 1993.
\n
" } }, "LEGIARTI000006304247": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "258 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006304247", "URL": "article/LEGI/ARTI/00/00/06/30/42/LEGIARTI000006304247.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0258ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 258 I, 297 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006514764", "@num": "11", "#text": "Loi n°93-1420 du 31 décembre 1993 - art. 11 () JORF 1er janvier 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000361983", "@nortexte": "EURX9200218L", "@numtexte": "93-1420", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 16 XVI", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319175", "@num": "16", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 16 (V) JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000032701003", "@num": "1609 duodecies", "#text": "Code général des impôts, CGI. - art. 1609 duodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658263", "@num": "1609 terdecies", "#text": "Code général des impôts, CGI. - art. 1609 terdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033713750", "@num": "1609 vicies", "#text": "Code général des impôts, CGI. - art. 1609 vicies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826994", "@num": "262 ter", "#text": "Code général des impôts, CGI. - art. 262 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471102", "@num": "275", "#text": "Code général des impôts, CGI. - art. 275 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826856", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827413", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471216", "@num": "302 bis S", "#text": "Code général des impôts, CGI. - art. 302 bis S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050189336", "@num": "242 nonies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299426", "@num": "331 R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043592523", "@num": "49", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 49 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Directive CEE 77-388 1977-05-17 (conseil)", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179645", "@fin": "2999-01-01", "#text": "I bis : Territorialité", "@debut": "1993-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006304246", "@fin": "1995-10-27", "@num": "258 A", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304247", "@fin": "2008-01-01", "@num": "258 A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035985", "@fin": "2015-06-20", "@num": "258 A", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752166", "@fin": "2021-07-01", "@num": "258 A", "@etat": "MODIFIE", "@debut": "2015-06-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041471084", "@fin": "2020-12-31", "@num": "258 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042886596", "@fin": "2999-01-01", "@num": "258 A", "@etat": "VIGUEUR", "@debut": "2021-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Par dérogation aux dispositions du I de l'article 258, est réputé ne pas se situer en France le lieu de la livraison des biens meubles corporels, autres que des moyens de transport neufs, des alcools, des boissons alcooliques, des huiles minérales et des tabacs manufacturés, expédiés ou transportés sur le territoire d'un autre Etat membre de la Communauté européenne par le vendeur ou pour son compte, lorsque les conditions mentionnées aux 1° et 2° ci-après sont réunies.

1° La livraison doit être effectuée :

a) Soit à destination d'une personne morale non assujettie ou d'un assujetti qui, sur le territoire de cet Etat membre, bénéficie du régime forfaitaire des producteurs agricoles, ou ne réalise que des opérations n'ouvrant pas droit à déduction, et n'a pas opté pour le paiement de la taxe sur ses acquisitions intracommunautaires.

Au moment de la livraison, le montant des acquisitions intracommunautaires de ces personnes ne doit pas avoir dépassé, pendant l'année civile en cours ou au cours de l'année civile précédente, le seuil en dessous duquel ces acquisitions ne sont pas soumises à la taxe sur la valeur ajoutée dans l'Etat membre dont ces personnes relèvent.

b) Soit à destination de toute autre personne non assujettie.

2° Le montant des livraisons effectuées par le vendeur à destination du territoire de cet Etat membre excède, pendant l'année civile en cours au moment de la livraison, ou a excédé pendant l'année civile précédente, le seuil fixé par cet Etat en application des stipulations du 2 du B de l'article 28 ter de la directive CEE n° 77-388 modifiée du 17 mai 1977 du Conseil des communautés européennes.

Cette condition de seuil ne s'applique pas lorsque le vendeur a opté pour que le lieu des livraisons prévues au présent article se situe sur le territoire de l'Etat membre où est arrivé le bien expédié ou transporté.

Cette option prend effet au premier jour du mois au cours duquel elle est exercée. Elle couvre obligatoirement une période expirant le 31 décembre de la deuxième année qui suit celle au cours de laquelle elle a été exercée. Elle est renouvelée, par tacite reconduction, par période de deux années civiles, sauf dénonciation formulée deux mois au moins avant l'expiration de chaque période.
\n.

II. - Par dérogation aux dispositions du I de l'article 258, est réputé ne pas se situer en France le lieu de la livraison des alcools, boissons alcooliques, huiles minérales et tabacs manufacturés expédiés ou transportés sur le territoire d'un autre Etat membre de la Communauté européenne par le vendeur ou pour son compte, lorsque la livraison est effectuée à destination d'une personne physique non assujettie.

III. - Les dispositions du I et du II ne sont pas applicables aux livraisons de biens d'occasion, d'oeuvres d'art, d'objets de collection ou d'antiquité effectuées par un assujetti revendeur qui applique les dispositions de l'article 297 A.

" } }, "LEGIARTI000006304249": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "258 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006304249", "URL": "article/LEGI/ARTI/00/00/06/30/42/LEGIARTI000006304249.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0258ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006514764", "@num": "11", "#text": "Loi n°93-1420 du 31 décembre 1993 - art. 11 () JORF 1er janvier 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000361983", "@nortexte": "EURX9200218L", "@numtexte": "93-1420", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 16 XVI", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319175", "@num": "16", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 16 (V) JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000030947291", "@num": "2", "#text": "Arrêté du 24 juillet 2000 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765897", "@nortexte": "ECOP0000463A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-07-24" }, { "@id": "LEGIARTI000030911306", "@num": "2", "#text": "Arrêté du 16 mars 2012 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000025577742", "@nortexte": "BCRE1203168A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-03-16" }, { "#text": "CGI 258 I, 256 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000035449055", "@num": "1", "#text": "Arrêté du 21 août 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000035448632", "@nortexte": "CPAE1714074A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-08-21" }, { "@id": "LEGIARTI000032701003", "@num": "1609 duodecies", "#text": "Code général des impôts, CGI. - art. 1609 duodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826856", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030911006", "@num": "350 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179645", "@fin": "2999-01-01", "#text": "I bis : Territorialité", "@debut": "1993-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006304248", "@fin": "1995-10-27", "@num": "258 B", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304249", "@fin": "2002-01-01", "@num": "258 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304250", "@fin": "2008-01-01", "@num": "258 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035981", "@fin": "2016-01-01", "@num": "258 B", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031776589", "@fin": "2021-07-01", "@num": "258 B", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Par dérogation aux dispositions du I de l'article 258, est réputé se situer en France :
\n
1° Le lieu de la livraison des biens meubles corporels, autres que des moyens de transport neufs, des alcools, des boissons alcooliques, des huiles minérales et des tabacs manufacturés, expédiés ou transportés en France à partir d'un autre Etat membre de la Communauté européenne, par le vendeur ou pour son compte, lorsque la livraison est effectuée à destination d'une personne bénéficiant de la dérogation prévue au 2° du I de l'article 256 bis ou à destination de toute autre personne non assujettie. Le montant de ces livraisons effectuées par le vendeur à destination de la France doit avoir excédé, pendant l'année civile en cours au moment de la livraison ou pendant l'année civile précédente, le seuil de 700.000 F hors taxe sur la valeur ajoutée.
\n
Cette condition de seuil ne s'applique pas lorsque le vendeur a opté, dans l'Etat membre où il est établi, pour que le lieu de ces livraisons se situe en France.
\n
2° Le lieu de livraison des alcools, des boissons alcooliques, des huiles minérales et des tabacs manufacturés, expédiés ou transportés en France à partir du territoire d'un autre Etat membre de la Communauté européenne, par le vendeur ou pour son compte, lorsque la livraison est effectuée à destination d'une personne physique non assujettie.
\n
II. Lorsque les biens sont expédiés ou transportés à partir d'un territoire tiers et importés par le vendeur sur le territoire d'un autre Etat membre de la Communauté européenne, ils sont considérés comme expédiés ou transportés à destination de l'acquéreur à partir de cet Etat (1).
\n
III. Les dispositions du I et du II ne sont pas applicables aux livraisons de biens d'occasion, d'oeuvres d'art, d'objets de collection ou d'antiquité effectuées par un assujetti revendeur qui a appliqué dans l'Etat membre de départ de l'expédition ou du transport du bien les dispositions de la législation de cet Etat prises pour la mise en oeuvre des B ou C de l'article 26 bis de la directive n° 77/388/C.E.E. du Conseil des Communautés européennes du 17 mai 1977 (1).
\n
(1) Dispositions en vigueur le 1er janvier 1995.
\n
" } }, "LEGIARTI000006304286": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "262 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006304286", "URL": "article/LEGI/ARTI/00/00/06/30/42/LEGIARTI000006304286.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0262ACXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 293 B, 258 A, 256, 291, 271, 297 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006514764", "@num": "11", "#text": "Loi n°93-1420 du 31 décembre 1993 - art. 11 () JORF 1er janvier 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000361983", "@nortexte": "EURX9200218L", "@numtexte": "93-1420", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 16 XVI", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319175", "@num": "16", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 16 (V) JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000032701003", "@num": "1609 duodecies", "#text": "Code général des impôts, CGI. - art. 1609 duodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658263", "@num": "1609 terdecies", "#text": "Code général des impôts, CGI. - art. 1609 terdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033713750", "@num": "1609 vicies", "#text": "Code général des impôts, CGI. - art. 1609 vicies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020763620", "@num": "260 C", "#text": "Code général des impôts, CGI. - art. 260 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983827", "@num": "269", "#text": "Code général des impôts, CGI. - art. 269 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835114", "@num": "271", "#text": "Code général des impôts, CGI. - art. 271 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471102", "@num": "275", "#text": "Code général des impôts, CGI. - art. 275 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872963", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826856", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827413", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872977", "@num": "289 B", "#text": "Code général des impôts, CGI. - art. 289 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471190", "@num": "291", "#text": "Code général des impôts, CGI. - art. 291 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471216", "@num": "302 bis S", "#text": "Code général des impôts, CGI. - art. 302 bis S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050189336", "@num": "242 nonies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022146964", "@num": "242-0 P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299426", "@num": "331 R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046157930", "@num": "85 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 85 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298728", "@num": "95 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045131962", "@num": "95 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023234880", "@num": "96 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182408", "@num": "96 P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300314", "@num": "23 P", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043573764", "@num": "41 bis A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043592523", "@num": "49", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 49 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1997-03-28 3A-3-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179649", "@fin": "2999-01-01", "#text": "III : Opérations exonérées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006304284", "@fin": "1993-08-18", "@num": "262 ter", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304285", "@fin": "1995-10-27", "@num": "262 ter", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304286", "@fin": "2007-01-01", "@num": "262 ter", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304287", "@fin": "2020-01-01", "@num": "262 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467600", "@fin": "2021-07-01", "@num": "262 ter", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041520975", "@fin": "2022-01-01", "@num": "262 ter", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044873509", "@fin": "2025-01-01", "@num": "262 ter", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048826994", "@fin": "2999-01-01", "@num": "262 ter", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Sont exonérés de la taxe sur la valeur ajoutée (0):
\n
1° Les livraisons de biens expédiés ou transportés sur le territoire d'un autre Etat membre de la Communauté européenne à destination d'un autre assujetti ou d'une personne morale non assujettie.
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L'exonération ne s'applique pas aux livraisons de biens effectuées par des assujettis visés à l'article 293 B et aux livraisons de biens, autres que des alcools, des boissons alcooliques, des huiles minérales et des tabacs manufacturés ou des moyens de transport neufs, expédiés ou transportés à destination des personnes mentionnées au a du 1° du I de l'article 258 A.
\n
((L'exonération ne s'applique pas aux livraisons de biens d'occasion, d'oeuvres d'art, d'objets de collection ou d'antiquité effectuées par des assujettis revendeurs qui appliquent les dispositions de l'article 297 A)) (1).
\n
2° Les transferts assimilés aux livraisons mentionnées au III de l'article 256 qui bénéficieraient de l'exonération prévue au 1° ci-dessus si elles avaient été effectuées à destination d'un tiers assujetti.
\n
II. Sont également exonérées de la taxe sur la valeur ajoutée les acquisitions intracommunautaires de biens :
\n
1° Dont la livraison en France serait exonérée ;
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2° Dont l'importation serait exonérée en application du II de l'article 291 du code général des impôts ;
\n
3° Pour lesquelles l'acquéreur non établi en France et qui n'y réalise pas des livraisons de biens ou des prestations de services bénéficierait du droit à remboursement total en application du V de l'article 271 de la taxe qui serait due au titre de l'acquisition.
\n
(0) Cf. Instruction 1997-03-28 3A-3-97.
\n
(1) Alinéa inséré par la loi. Disposition en vigueur le 1er janvier 1995.
" } }, "LEGIARTI000006304289": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "262 quater", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006304289", "URL": "article/LEGI/ARTI/00/00/06/30/42/LEGIARTI000006304289.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0262ADXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1999-08-23 3A-2-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006514764", "@num": "11", "#text": "Loi n°93-1420 du 31 décembre 1993 - art. 11 () JORF 1er janvier 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000361983", "@nortexte": "EURX9200218L", "@numtexte": "93-1420", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 17 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "JORFTEXT000000765163", "#text": "Décret 2000-477 2000-06-02", "@sens": "source", "@cidtexte": "JORFTEXT000000765163", "@nortexte": "ECOF0000015D", "@numtexte": "2000-477", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" }, { "@id": "LEGIARTI000006331177", "@num": "1", "#text": "Décret n°2000-477 du 2 juin 2000 - art. 1 () JORF 3 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000765163", "@nortexte": "ECOF0000015D", "@numtexte": "2000-477", "@typelien": "PEREMPTION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179649", "@fin": "2999-01-01", "#text": "III : Opérations exonérées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006304288", "@fin": "1995-10-27", "@num": "262 quater", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006304289", "@fin": "2000-03-31", "@num": "262 quater", "@etat": "PERIME", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérées de la taxe sur la valeur ajoutée [*TVA*], jusqu'au 30 juin 1999 :
\n
1° Les livraisons, par des comptoirs de vente situés dans l'enceinte d'un aéroport ou d'un port, de biens à emporter dans les bagages personnels d'un voyageur qui se rend, par voie aérienne ou maritime, dans un autre Etat membre de la Communauté européenne, ainsi que les livraisons effectuées à bord d'un avion ou d'un bateau au cours d'un transport intracommunautaire de voyageurs ;
\n
2° Les livraisons, par des comptoirs de vente situés dans l'enceinte du terminal du tunnel sous la Manche, de biens emportés dans les bagages personnels d'un passager en possession d'un titre de transport valable pour le trajet effectué entre les deux terminaux du tunnel.
\n
Le bénéfice de ces dispositions ne s'applique qu'aux livraisons de biens remplissant les conditions ci-après :
\n
a) La valeur globale ne dépasse pas, par personne et par voyage, les limites prévues par les dispositions communautaires en vigueur ;
\n
b) Les quantités n'excèdent pas, par personne et par voyage, les limites prévues par les mêmes dispositions communautaires.
\n
La valeur des livraisons effectuées dans ces limites quantitatives n'est pas prise en compte pour le calcul de la valeur mentionnée au a.
\n
Un décret fixe les modalités d'application du présent article.
" } }, "LEGIARTI000006304324": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "275", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006304324", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304324.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0275AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 262 ter, 262 quater, 258 A, 1725 à 1740, 297 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000043750784", "@num": "L441-12", "#text": "Code de commerce - art. L441-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037556544", "@num": "L441-6", "#text": "Code de commerce - art. L441-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034182772", "@num": "L443-1", "#text": "Code de commerce - art. L443-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838530", "@num": "283", "#text": "Code général des impôts, CGI. - art. 283 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299426", "@num": "331 R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043592523", "@num": "49", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 49 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-02-21 3A-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006514764", "@num": "11", "#text": "Loi n°93-1420 du 31 décembre 1993 - art. 11 () JORF 1er janvier 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000361983", "@nortexte": "EURX9200218L", "@numtexte": "93-1420", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 16 XVI", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319175", "@num": "16", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 16 (V) JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179653", "@fin": "2999-01-01", "#text": "III : Régime suspensif", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162561", "@fin": "2999-01-01", "#text": "Section IV : Liquidation de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000048217946", "@fin": "1954-08-15", "@num": "275", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049557305", "@fin": "1979-07-01", "@num": "275", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304322", "@fin": "1993-01-01", "@num": "275", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304323", "@fin": "1995-10-27", "@num": "275", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304324", "@fin": "2000-03-31", "@num": "275", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304325", "@fin": "2004-03-27", "@num": "275", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304326", "@fin": "2005-01-01", "@num": "275", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304327", "@fin": "2021-07-01", "@num": "275", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041471102", "@fin": "2999-01-01", "@num": "275", "@etat": "VIGUEUR", "@debut": "2021-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Les assujettis sont autorisés à recevoir ou à importer en franchise de la taxe sur la valeur ajoutée les biens qu'ils destinent à une livraison à l'exportation, à une livraison exonérée en vertu du I de l'article 262 ter ou de l'article 262 quater ou à une livraison dont le lieu est situé sur le territoire d'un autre Etat membre de la Communauté européenne en application des dispositions de l'article 258 A, ainsi que les services portant sur ces biens, dans la limite du montant des livraisons de cette nature qui ont été réalisées au cours de l'année précédente et qui portent sur des biens passibles de cette taxe.

Pour bénéficier des dispositions qui précèdent, les intéressés doivent, selon le cas, adresser à leurs fournisseurs, remettre au service des douanes ou conserver une attestation, visée par le service des impôts dont ils relèvent, certifiant que les biens sont destinés à faire l'objet, en l'état ou après transformation, d'une livraison mentionnée au premier alinéa ou que les prestations de services sont afférentes à ces biens. Cette attestation doit comporter l'engagement d'acquitter la taxe sur la valeur ajoutée au cas où les biens et les services ne recevraient pas la destination qui a motivé la franchise, sans préjudice des pénalités prévues aux articles 1725 à 1740.

II. - Les dispositions du I s'appliquent aux organismes sans but lucratif dont la gestion est désintéressée qui exportent des biens à l'étranger dans le cadre de leur activité humanitaire, charitable ou éducative.

III. - Les assujettis revendeurs qui, en application des dispositions du présent article, reçoivent ou importent en franchise des biens d'occasion, des oeuvres d'art, des objets de collection ou d'antiquité ne peuvent pas appliquer, lors de la livraison de ces biens, les dispositions de l'article 297 A (1).

(1) Disposition en vigueur à compter du 1er janvier 1995.

\n
" } }, "LEGIARTI000006304362": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006304362", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304362.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0278AGXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048852624", "@num": "1460", "#text": "Code général des impôts, CGI. - art. 1460 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417014", "@num": "297 B", "#text": "Code général des impôts, CGI. - art. 297 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2003-06-25 3C-3-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 16 XVI", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319175", "@num": "16", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 16 (V) JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191654", "@fin": "2999-01-01", "#text": "B : Taux réduit", "@debut": "1987-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006304360", "@fin": "1993-01-01", "@num": "278 septies", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304361", "@fin": "1995-10-27", "@num": "278 septies", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304362", "@fin": "2012-01-01", "@num": "278 septies", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091601", "@fin": "2014-01-01", "@num": "278 septies", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000026950030", "@fin": "2013-12-31", "@num": "278 septies", "@etat": "MODIFIE_MORT_NE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028417006", "@fin": "2015-01-01", "@num": "278 septies", "@etat": "MODIFIE", "@debut": "2013-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000030022042", "@fin": "2025-01-01", "@num": "278 septies", "@etat": "ABROGE_DIFF", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La taxe sur la valeur ajoutée est perçue au taux de 5,5 % :
\n
1° Sur les importations d'oeuvres d'art, d'objets de collection ou d'antiquité, ainsi que sur les acquisitions intracommunautaires effectuées par un assujetti ou une personne morale non assujettie d'oeuvres d'art, d'objets de collection ou d'antiquité qu'ils ont importés sur le territoire d'un autre Etat membre de la Communauté européenne ;
\n
2° Sur les livraisons d'oeuvres d'art effectuées par leur auteur ou ses ayants droit ;
\n
3° Sur les livraisons d'oeuvres d'art effectuées à titre occasionnel par les personnes qui les ont utilisées pour les besoins de leurs exploitations et chez qui elles ont ouvert droit à déduction de la taxe sur la valeur ajoutée ;
\n
4° Sur les acquisitions intracommunautaires d'oeuvres d'art qui ont fait l'objet d'une livraison dans un autre Etat membre par d'autres assujettis que des assujettis revendeurs.
" } }, "LEGIARTI000006304512": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "297 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006304512", "URL": "article/LEGI/ARTI/00/00/06/30/45/LEGIARTI000006304512.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0297ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 256, 266, 297 B, 292, 287", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 16 XVI", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319175", "@num": "16", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 16 (V) JORF 30 décembre 1994, en vigueur le 1er janvier 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGITEXT000030781326", "#text": "DÉCRET n°2015-725 du 24 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030780358", "@nortexte": "FCPE1507649D", "@numtexte": "2015-725", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-24" }, { "@id": "LEGIARTI000046869020", "@num": "257 bis", "#text": "Code général des impôts, CGI. - art. 257 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042886596", "@num": "258 A", "#text": "Code général des impôts, CGI. - art. 258 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826994", "@num": "262 ter", "#text": "Code général des impôts, CGI. - art. 262 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471102", "@num": "275", "#text": "Code général des impôts, CGI. - art. 275 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852420", "@num": "278-0 bis", "#text": "Code général des impôts, CGI. - art. 278-0 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838530", "@num": "283", "#text": "Code général des impôts, CGI. - art. 283 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752173", "@num": "297 B", "#text": "Code général des impôts, CGI. - art. 297 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304517", "@num": "297 D", "#text": "Code général des impôts, CGI. - art. 297 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304519", "@num": "297 E", "#text": "Code général des impôts, CGI. - art. 297 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314182", "@num": "298 sexies", "#text": "Code général des impôts, CGI. - art. 298 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314586", "@num": "298 sexies", "#text": "Code général des impôts, CGI. - art. 298 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030009931", "@num": "298 sexies A", "#text": "Code général des impôts, CGI. - art. 298 sexies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872511", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050189336", "@num": "242 nonies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030783030", "@num": "242 terdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179661", "@fin": "2999-01-01", "#text": "II bis : Biens d'occasion, oeuvres d'art, objets de collection et d'antiquité", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162568", "@fin": "2999-01-01", "#text": "Section IX : Régimes spéciaux", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006304512", "@fin": "2002-03-31", "@num": "297 A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006304513", "@fin": "2025-01-01", "@num": "297 A", "@etat": "ABROGE_DIFF", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048835065", "@fin": "2999-01-01", "@num": "297 A", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - 1° La base d'imposition des livraisons par un assujetti revendeur de biens d'occasion, d'œuvres d'art, d'objets de collection ou d'antiquité qui lui ont été livrés par un non redevable de la taxe sur la valeur ajoutée ou par une personne qui n'est pas autorisée à facturer la taxe sur la valeur ajoutée au titre de cette livraison est constituée de la différence entre le prix de vente et le prix d'achat.

La définition des biens d'occasion, des œuvres d'art, des objets de collection et d'antiquité est fixée par décret ;

2° Pour les livraisons aux enchères publiques de biens d'occasion, d'œuvres d'art, d'objets de collection ou d'antiquité réalisées par un assujetti agissant en son nom propre pour le compte d'un non redevable de la taxe sur la valeur ajoutée ou d'une personne qui n'est pas autorisée à facturer la taxe sur la valeur ajoutée au titre de sa livraison, la base d'imposition est constituée par la différence entre le prix total payé par l'adjudicataire et le montant net payé par cet assujetti à son commettant ;

3° Pour les transferts visés au III de l'article 256, effectués par un assujetti revendeur, de biens d'occasion, d'œuvres d'art, d'objets de collection ou d'antiquité qui lui ont été livrés dans des conditions qui permettraient l'application des dispositions prévues au 1° et au 2°, la base d'imposition est constituée par la différence entre la valeur du bien déterminée conformément au c du 1 de l'article 266 et le prix d'achat du bien ;

4° Pour les assujettis qui ont exercé l'option prévue à l'article 297 B, le prix d'achat mentionné aux 1° et 3° s'entend, selon le cas, du montant de la livraison, de l'acquisition intracommunautaire, ou de la valeur à l'importation, déterminés conformément aux articles 266 ou 292, augmentés de la taxe sur la valeur ajoutée.

II. - La base d'imposition définie au I peut être déterminée globalement, pour chacune des périodes couvertes par les déclarations mentionnées à l'article 287, par la différence entre le montant total des livraisons et le montant total des achats de biens d'occasion, d'œuvres d'art, d'objets de collection ou d'antiquité effectués au cours de chacune des périodes considérées.

Si au cours d'une période le montant des achats excède celui des livraisons, l'excédent est ajouté aux achats de la période suivante.

Les assujettis revendeurs qui se placent sous ce régime procèdent à une régularisation annuelle en ajoutant la différence entre le stock au 31 décembre et le stock au 1er janvier de la même année aux achats de la première période suivante, telle que définie à l'alinéa précédent, si cette différence est négative, ou en la retranchant si elle est positive.

Cette modalité de calcul de la base d'imposition ne fait naître, au profit des assujettis revendeurs, aucun droit à restitution de la taxe sur la valeur ajoutée au titre de ces opérations.
\nl'alinéa précédent, si cette différence est négative, ou en la retranchant si elle est positive.

Cette modalité de calcul de la base d'imposition ne fait naître, au profit des assujettis revendeurs, aucun droit à restitution de la taxe sur la valeur ajoutée au titre de ces opérations.

III. - Pour les livraisons d'œuvres d'art, lorsqu'il n'est pas possible de déterminer avec précision le prix d'achat payé par un assujetti revendeur au vendeur ou lorsque ce prix n'est pas significatif, la base d'imposition peut être constituée par une fraction du prix de vente égale à 30 p. 100 de celui-ci.

\n
" } }, "LEGIARTI000006304515": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "297 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006304515", "URL": "article/LEGI/ARTI/00/00/06/30/45/LEGIARTI000006304515.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0297ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 16 XVI", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319175", "@num": "16", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 16 (V) JORF 30 décembre 1994, en vigueur le 1er janvier 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000048835065", "@num": "297 A", "#text": "Code général des impôts, CGI. - art. 297 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304517", "@num": "297 D", "#text": "Code général des impôts, CGI. - art. 297 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179661", "@fin": "2999-01-01", "#text": "II bis : Biens d'occasion, oeuvres d'art, objets de collection et d'antiquité", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162568", "@fin": "2999-01-01", "#text": "Section IX : Régimes spéciaux", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006304515", "@fin": "2014-01-01", "@num": "297 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028417014", "@fin": "2015-06-20", "@num": "297 B", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000030752173", "@fin": "2025-01-01", "@num": "297 B", "@etat": "ABROGE_DIFF", "@debut": "2015-06-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les assujettis revendeurs peuvent demander à appliquer les dispositions de l'article 297 A pour les livraisons d'oeuvres d'art, d'objets de collection ou d'antiquité subséquentes à une importation, une acquisition intracommunautaire ou une livraison soumises au taux réduit de la taxe sur la valeur ajoutée en application de l'article 278 septies.
\n
L'option est valable à compter du premier jour du mois suivant celui de la demande et jusqu'à la fin de la deuxième année civile suivante.
\n
Elle est renouvelable par tacite reconduction, par période de deux années civiles, sauf dénonciation formulée au moins deux mois avant l'expiration de chaque période.
" } }, "LEGIARTI000006304516": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "297 C", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006304516", "URL": "article/LEGI/ARTI/00/00/06/30/45/LEGIARTI000006304516.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0297ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 16 XVI", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319175", "@num": "16", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 16 (V) JORF 30 décembre 1994, en vigueur le 1er janvier 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000048835054", "@num": "297 D", "#text": "Code général des impôts, CGI. - art. 297 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179661", "@fin": "2999-01-01", "#text": "II bis : Biens d'occasion, oeuvres d'art, objets de collection et d'antiquité", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162568", "@fin": "2999-01-01", "#text": "Section IX : Régimes spéciaux", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006304516", "@fin": "2999-01-01", "@num": "297 C", "@etat": "VIGUEUR", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour chaque livraison de biens d'occasion, d'oeuvres d'art, d'objets de collection ou d'antiquité, les assujettis revendeurs peuvent appliquer les règles de taxe sur la valeur ajoutée applicables aux autres assujettis.
\n
" } }, "LEGIARTI000006304517": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "297 D", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006304517", "URL": "article/LEGI/ARTI/00/00/06/30/45/LEGIARTI000006304517.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0297AEXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 16 XVI", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319175", "@num": "16", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 16 (V) JORF 30 décembre 1994, en vigueur le 1er janvier 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006304512", "@num": "297 A", "#text": "Code général des impôts, CGI. - art. 297 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304515", "@num": "297 B", "#text": "Code général des impôts, CGI. - art. 297 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304516", "@num": "297 C", "#text": "Code général des impôts, CGI. - art. 297 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179661", "@fin": "2999-01-01", "#text": "II bis : Biens d'occasion, oeuvres d'art, objets de collection et d'antiquité", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162568", "@fin": "2999-01-01", "#text": "Section IX : Régimes spéciaux", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006304517", "@fin": "2025-01-01", "@num": "297 D", "@etat": "ABROGE_DIFF", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048835054", "@fin": "2999-01-01", "@num": "297 D", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – 1° La taxe sur la valeur ajoutée incluse dans le prix de vente des biens d'occasion, des œuvres d'art, des objets de collection ou d'antiquité qui ont été taxés conformément aux dispositions de l'article 297 A n'est pas déductible par l'acquéreur ;

2° Les assujettis revendeurs ne peuvent pas déduire la taxe sur la valeur ajoutée afférente à l'achat, à l'acquisition intracommunautaire, à l'importation ou à la livraison à soi-même des biens d'occasion, des œuvres d'art, des objets de collection ou d'antiquité dont la livraison est taxée conformément aux dispositions de l'article 297 A.

II. – Les assujettis revendeurs qui ont exercé l'option prévue à l'article 297 B et qui effectuent des livraisons d'œuvres d'art, d'objets de collection ou d'antiquité dans les conditions prévues à l'article 297 C ne peuvent déduire la taxe sur la valeur ajoutée afférente à ces biens qu'au moment de leur livraison.

" } }, "LEGIARTI000006304518": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "297 E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-07-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006304518", "URL": "article/LEGI/ARTI/00/00/06/30/45/LEGIARTI000006304518.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0297AFXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 297 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 16 XVI", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319175", "@num": "16", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 16 (V) JORF 30 décembre 1994, en vigueur le 1er janvier 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179661", "@fin": "2999-01-01", "#text": "II bis : Biens d'occasion, oeuvres d'art, objets de collection et d'antiquité", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162568", "@fin": "2999-01-01", "#text": "Section IX : Régimes spéciaux", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006304518", "@fin": "2003-07-01", "@num": "297 E", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006304519", "@fin": "2999-01-01", "@num": "297 E", "@etat": "VIGUEUR", "@debut": "2003-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les assujettis qui appliquent les dispositions de l'article 297 A ne peuvent pas faire apparaître la taxe sur la valeur ajoutée sur leurs factures ou tous autres documents en tenant lieu.
\n
" } }, "LEGIARTI000006304520": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "297 F", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006304520", "URL": "article/LEGI/ARTI/00/00/06/30/45/LEGIARTI000006304520.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0297AGXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 16 XVI", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319175", "@num": "16", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 16 (V) JORF 30 décembre 1994, en vigueur le 1er janvier 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179661", "@fin": "2999-01-01", "#text": "II bis : Biens d'occasion, oeuvres d'art, objets de collection et d'antiquité", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162568", "@fin": "2999-01-01", "#text": "Section IX : Régimes spéciaux", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006304520", "@fin": "2999-01-01", "@num": "297 F", "@etat": "VIGUEUR", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les assujettis qui effectuent des opérations portant sur des biens d'occasion, des oeuvres d'art, des objets de collection ou d'antiquité doivent comptabiliser distinctement par mode d'imposition leurs opérations portant sur ces biens.
\n
" } }, "LEGIARTI000006305996": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1384 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006305996", "URL": "article/LEGI/ARTI/00/00/06/30/59/LEGIARTI000006305996.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1384ACXXXXXAB" } }, "NOTA": { "CONTENU": "
NOTA : Ces dispositions ne sont plus applicables aux acquisitions de logements mentionnées à l'article 1384 C réalisées à compter du 1er janvier 1998, voir Loi 98-657 du 29 juillet 1998 art. 50 V JORF 31 juillet 1998.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1639 A bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 27 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000206894", "#text": "Loi 98-657 1998-07-29 art. 50 V JORF 31 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000206894", "@nortexte": "MESX9800027L", "@numtexte": "98-657", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1998-07-29" }, { "@id": "LEGIARTI000046869260", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046544460", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913152", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300075", "@num": "315", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 315 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299327", "@num": "315 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 315 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824562", "@num": "L252-1", "#text": "Code de la construction et de l'habitation. - art. L252-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825154", "@num": "L351-2", "#text": "Code de la construction et de l'habitation. - art. L351-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1995-08-08 6C-3-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199125", "@fin": "2999-01-01", "#text": "3° : Constructions financées au moyen des prêts aidés par l'État", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197358", "@fin": "2999-01-01", "#text": "2 : Exonérations supérieures à deux ans", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191783", "@fin": "2999-01-01", "#text": "C : Exonérations temporaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179803", "@fin": "2999-01-01", "#text": "I : Taxe foncière sur les propriétés bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162659", "@fin": "2999-01-01", "#text": "Section II : Taxes foncières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305995", "@fin": "1995-10-27", "@num": "1384 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305996", "@fin": "1999-03-31", "@num": "1384 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305997", "@fin": "2005-01-19", "@num": "1384 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305998", "@fin": "2008-12-29", "@num": "1384 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020020055", "@fin": "2010-01-01", "@num": "1384 B", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642106", "@fin": "2010-05-01", "@num": "1384 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202271", "@fin": "2011-01-01", "@num": "1384 B", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380098", "@fin": "2011-12-30", "@num": "1384 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025074207", "@fin": "2013-01-01", "@num": "1384 B", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947462", "@fin": "2014-01-01", "@num": "1384 B", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418951", "@fin": "2015-01-01", "@num": "1384 B", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022373", "@fin": "2016-01-01", "@num": "1384 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031843678", "@fin": "2017-01-01", "@num": "1384 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033810614", "@fin": "2018-01-01", "@num": "1384 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036430510", "@fin": "2018-02-10", "@num": "1384 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036589424", "@fin": "2999-01-01", "@num": "1384 B", "@etat": "VIGUEUR", "@debut": "2018-02-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les communes et groupements de communes à fiscalité propre peuvent par délibération prise dans les conditions prévues à l'article 1639 A bis, exonérer totalement ou partiellement, pour la part de taxe foncière sur les propriétés bâties qui leur revient, pendant une durée qu'ils déterminent, les logements acquis en vue de leur location avec le concours financier de l'Etat en application du 3° de l'article L351-2 du code de la construction et de l'habitation ainsi que les logements faisant l'objet d'un bail à réhabilitation en application de l'article L252-1 du même code.
\n
Les obligations déclaratives des personnes et organismes entrant dans le champ d'application du premier alinéa sont fixées par décret.RL>
" } }, "LEGIARTI000006306149": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1458", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-31", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006306149", "URL": "article/LEGI/ARTI/00/00/06/30/61/LEGIARTI000006306149.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1458AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2001-11-19 6E-9-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000699735", "#text": "Ordonnance 45-2646 1945-11-02 art. 8 bis, art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000699735", "@numtexte": "45-2646", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006421837", "@num": "1", "#text": "Ordonnance n°45-2646 du 2 novembre 1945 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000699735", "@numtexte": "45-2646", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000338486", "#text": "Décret 60-180 1960-02-23", "@sens": "source", "@cidtexte": "JORFTEXT000000338486", "@numtexte": "60-180", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1960-02-23" }, { "@id": "JORFTEXT000000508807", "#text": "Loi 87-39 1987-01-27 art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000508807", "@numtexte": "87-39", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-01-27" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 26 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179812", "@fin": "2999-01-01", "#text": "II : Exonérations et abattements", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049167655", "@fin": "1956-01-01", "@num": "1458", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049737938", "@fin": "1979-07-01", "@num": "1458", "@etat": "MODIFIE", "@debut": "1956-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306148", "@fin": "1995-10-27", "@num": "1458", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306149", "@fin": "2006-12-31", "@num": "1458", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306150", "@fin": "2009-01-01", "@num": "1458", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058936", "@fin": "2009-04-10", "@num": "1458", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548934", "@fin": "2009-06-14", "@num": "1458", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020740552", "@fin": "2010-01-01", "@num": "1458", "@etat": "MODIFIE", "@debut": "2009-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641495", "@fin": "2011-01-01", "@num": "1458", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023373352", "@fin": "2012-03-24", "@num": "1458", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025576969", "@fin": "2020-01-01", "@num": "1458", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041470738", "@fin": "2999-01-01", "@num": "1458", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérés de la taxe professionnelle :
\n
1° Les éditeurs de feuilles périodiques ;
\n
2° Les agences de presse qui figurent sur la liste établie en application de l'article 8 bis de l'ordonnance n° 45-2646 du 2 novembre 1945 modifiée par le décret n° 60-180 du 23 février 1960, en raison de l'activité qu'elles exercent dans le cadre de l'article 1er modifié de ladite ordonnance tant qu'elles n'ont pas cessé de remplir les conditions déterminées par cette ordonnance.
\n
3° Les correspondants locaux de la presse régionale ou départementale en raison de l'activité qu'ils exercent conformément aux dispositions de l'article 10 de la loi n° 87-39 du 27 janvier 1987 portant diverses mesures d'ordre social.
" } }, "LEGIARTI000006307189": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "93 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006307189", "URL": "article/LEGI/ARTI/00/00/06/30/71/LEGIARTI000006307189.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0093ADXXXXXAI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39 duodecies, 39 terdecies 1 bis, 39 quaterdecies, 39 quindecies, 151 octies, 93", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006468731", "@num": "1", "#text": "Loi n°66-455 du 2 juillet 1966 - art. 1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000880388", "@numtexte": "66-455", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-02" }, { "@id": "JORFTEXT000000692471", "#text": "Loi 66-879 1966-11-29", "@sens": "source", "@cidtexte": "JORFTEXT000000692471", "@numtexte": "66-879", "@typelien": "CITATION", 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GENERAL DES IMPOTS, CGI. - art. 238 quater D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622381", "@num": "102 ter", "#text": "Code général des impôts, CGI. - art. 102 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805702", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946869", "@num": "150-0 D bis", "#text": "Code général des impôts, CGI. - art. 150-0 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988586", "@num": "151 octies", "#text": "Code général des impôts, CGI. - art. 151 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023371287", "@num": "151 octies B", "#text": "Code général des impôts, CGI. - art. 151 octies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046673777", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467953", "@num": "210-0 A", "#text": "Code général des impôts, CGI. - art. 210-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872511", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297912", "@num": "41 novovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199173", "@fin": "2999-01-01", "#text": "2° : Plus-values de caractère professionnel", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197206", "@fin": "2999-01-01", "#text": "B : Détermination des bénéfices imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191576", "@fin": "2999-01-01", "#text": "VI : Bénéfices des professions non commerciales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307181", "@fin": "1980-07-09", "@num": "93 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307182", "@fin": "1983-12-30", "@num": "93 quater", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307183", "@fin": "1985-01-01", "@num": "93 quater", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307184", "@fin": "1990-12-30", "@num": "93 quater", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307185", "@fin": "1991-06-24", "@num": "93 quater", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307186", "@fin": "1992-07-04", "@num": "93 quater", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307187", "@fin": "1994-09-02", "@num": "93 quater", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307188", "@fin": "1995-10-27", "@num": "93 quater", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307189", "@fin": "1997-04-11", "@num": "93 quater", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307190", "@fin": "2000-03-31", "@num": "93 quater", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307191", "@fin": "2001-03-31", "@num": "93 quater", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307192", "@fin": "2002-03-31", "@num": "93 quater", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307193", "@fin": "2005-12-31", "@num": "93 quater", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307194", "@fin": "2007-01-01", "@num": "93 quater", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307195", "@fin": "2007-12-28", "@num": "93 quater", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888220", "@fin": "2011-01-01", "@num": "93 quater", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378020", "@fin": "2019-01-01", "@num": "93 quater", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987957", "@fin": "2024-06-02", "@num": "93 quater", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000047110147", "@fin": "2024-06-02", "@num": "93 quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641561", "@fin": "2999-01-01", "@num": "93 quater", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les plus-values réalisées sur des immobilisations sont soumises au régime des articles 39 duodecies à 39 quindecies.
\n
Ce régime est également applicable aux produits de la propriété industrielle définis à l'article 39 terdecies quelle que soit la qualité de leur bénéficiaire ainsi qu'aux produits des cessions de droits portant sur des logiciels originaux par leur auteur, personne physique.
\n
(Supprimé) ;
\n
I bis. Lorsqu'un inventeur, personne physique, concède une licence exclusive d'exploitation de brevets qu'il a déposés à une entreprise créée à cet effet à compter du 1er janvier 1984, les dispositions du 1 bis de l'article 39 terdecies ne s'appliquent pas l'année de la création de cette entreprise et les deux années suivantes à condition que, pendant cette période, l'exploitation des droits concédés représente au moins la moitié du chiffre d'affaires de l'entreprise.
\n
\n
II. L'imposition de la plus-value constatée lors de l'apport par un associé de la clientèle ou des éléments d'actif affectés à l'exercice de sa profession, à une société civile professionnelle, constituée conformément aux dispositions de la loi n° 66-879 du 29 novembre 1966 modifiée, est reportée au moment où s'opérera la transmission ou le rachat des droits sociaux de cet associé. L'application de cette disposition est subordonnée à la condition que l'apport soit réalisé dans le délai de dix ans à compter de la publication du décret en Conseil d'Etat propre à la profession considérée.
\n
((Toutefois, le report d'imposition prévu au premier alinéa est maintenu en cas de transformation de la société civile professionnelle en société d'exercice libéral jusqu'à la date de transmission, de rachat ou d'annulation des parts ou actions de l'associé. Les dispositions des quatrième et cinquième alinéas du II de l'article 151 octies sont applicables à l'associé à compter de la transformation)) (M) (1).
\n
Les dispositions du premier alinéa ne s'appliquent pas aux plus-values constatées à l'occasion d'apports en sociétés visés aux I et II de l'article 151 octies.
\n
III. Pour l'application des dispositions du premier alinéa du I, les contrats de crédit-bail conclus dans les conditions prévues aux 1° et 2° de l'article 1er de la loi n° 66-455 du 2 juillet 1966 relative aux entreprises pratiquant le crédit-bail sont considérés comme des immobilisations lorsque les loyers versés ont été déduits pour la détermination du bénéfice non commercial.
\n
((IV. 1. Pour l'application des dispositions du premier alinéa du I aux immeubles acquis dans les conditions prévues au 6 de l'article 93 et précédemment donnés en sous-location, l'imposition de la plus-value consécutive au changement de régime fiscal peut, sur demande expresse du contribuable, être reportée au moment où s'opérera la transmission de l'immeuble ou, le cas échéant, la transmission ou le rachat de tout ou partie des titres de la société propriétaire de l'immeuble ou sa dissolution.
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((2. Cette disposition s'applique aux plus-values réalisées à compter du 1er janvier 1990.
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((3. L'acte qui constate le transfert de propriété des immeubles mentionnés au 1 consécutivement à l'acceptation de la promesse unilatérale de vente doit indiquer si le nouveau propriétaire, ou les associés s'il s'agit d'une société, demandent le report de l'imposition de la plus-value dans les conditions prévues au 1. A défaut, les dispositions du 1 ne sont pas applicables.
\n
((4. Un décret fixe les conditions d'application du présent IV, notamment les obligations déclaratives des contribuables)) (M).
\n
(M) Modification.
\n
(1) Ces dispositions s'appliquent aux apports et aux transformations réalisés à compter du 1er janvier 1994.
" } }, "LEGIARTI000006308446": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "202", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006308446", "URL": "article/LEGI/ARTI/00/00/06/30/84/LEGIARTI000006308446.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0202AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000718101", "#text": "Loi 90-1258 1990-12-31 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000718101", "@nortexte": "JUSX9000026L", "@numtexte": "90-1258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-31" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 23 II", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319181", "@num": "23", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 23 (V) JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000020014592", "@num": "151 octies C", "#text": "Code général des impôts, CGI. - art. 151 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812134", "@num": "1663", "#text": "Code général des impôts, CGI. - art. 1663 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110127", "@num": "1663 bis", "#text": "Code général des impôts, CGI. - art. 1663 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033842625", "@num": "1684", "#text": "Code général des impôts, CGI. - art. 1684 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308450", "@num": "203", "#text": "Code général des impôts, CGI. - art. 203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617892", "@num": "41-00 A bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41-00 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1995-03-16 5G-8-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162526", "@fin": "2999-01-01", "#text": "Section VI : Dispositions spéciales applicables en cas de cession, de cessation ou de décès", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048201656", "@fin": "1979-07-01", "@num": "202", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308442", "@fin": "1983-12-30", "@num": "202", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308443", "@fin": "1987-12-31", "@num": "202", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308444", "@fin": "1990-06-15", "@num": "202", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308445", "@fin": "1994-12-30", "@num": "202", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308446", "@fin": "1995-10-27", "@num": "202", "@etat": "MODIFIE", "@debut": "1994-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308447", "@fin": "1999-03-31", "@num": "202", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308448", "@fin": "2019-01-01", "@num": "202", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033812095", "@fin": "2999-01-01", "@num": "202", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Dans le cas de cessation de l'exercice d'une profession non commerciale, l'impôt sur le revenu dû en raison des bénéfices provenant de l'exercice de cette profession y compris ceux qui proviennent de créances acquises et non encore recouvrées et qui n'ont pas encore été imposés est immédiatement établi. Les contribuables doivent, dans un délai de soixante jours déterminé comme il est indiqué ci-après, aviser l'administration de la cessation et lui faire connaître la date à laquelle elle a été ou sera effective, ainsi que, s'il y a lieu, les nom, prénoms et adresse du successeur.
\n
Ce délai de soixante jours commence à courir :
\n
- lorsqu'il s'agit de la cessation de l'exercice d'une profession autre que l'exploitation d'une charge ou d'un office, du jour où la cessation a été effective;
\n
- lorsqu'il s'agit de la cessation de l'exploitation d'une charge ou d'un office, du jour où a été publiée au Journal officiel la nomination du nouveau titulaire de la charge ou de l'office ou du jour de la cessation effective si elle est postérieure à cette publication.
\n
2. Les contribuables sont tenus de faire parvenir à l'administration dans le délai prévu au 1, la déclaration visée à l'article 97 ou à l'article 101.
\n
Si les contribuables ne produisent pas la déclaration visée au premier alinéa du présent paragraphe, les bases d'imposition sont arrêtées d'office.
\n
3. Les dispositions du présent article sont applicables dans le cas de décès du contribuable. Dans ce cas, les renseignements nécessaires pour l'établissement de l'impôt sont produits par les ayants droit du défunt dans les six mois de la date du décès.
\n
\n
((4. Lorsque le contribuable imposé dans les conditions du 1 devient, dans un délai de trois mois à compter de la date de cessation d'activité, associé d'une société d'exercice libéral mentionnée à l'article 2 de la loi n° 90-1258 du 31 décembre 1990 relative à l'exercice sous forme de sociétés des professions libérales soumises à un statut législatif ou réglementaire ou dont le titre est protégé pour y exercer sa profession, le paiement de l'impôt correspondant aux créances acquises visées au premier alinéa du 1 peut, sur demande expresse et irrévocable de sa part, être fractionné par parts égales sur l'année de cessation et les deux années suivantes. Le fractionnement donne lieu au paiement de l'intérêt, au taux légal, recouvré dans les mêmes conditions et sous les mêmes garanties et sanctions que l'impôt en principal.
\n
((En cas de transfert du domicile hors de France, de décès, de retrait de l'associé de la société ou de non-paiement de l'une des fractions de l'impôt, le solde restant dû, augmenté de l'intérêt couru, est exigible immédiatement)) (1).
\n
(1) Ces dispositions s'appliquent à compter de l'imposition des revenus de 1995.
\n
" } }, "LEGIARTI000006308509": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "207", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006308509", "URL": "article/LEGI/ARTI/00/00/06/30/85/LEGIARTI000006308509.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0207AAXXXXXAL" } }, "LIENS": { "LIEN": [ { "#text": "CGI 206 6, 261 7 1°, 1378 sexies, 209, 39", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 46 bis, 46 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000694524", "#text": "Décret 69-295 1969-03-24 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000694524", "@numtexte": "69-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-03-24" }, { "@id": "JORFTEXT000000692493", "#text": "Loi 83-657 1983-07-20", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 20 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGITEXT000028415349", "#text": "Décret n°2013-1236 du 23 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028396333", "@nortexte": "EFIE1321643D", "@numtexte": "2013-1236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-23" }, { "@id": "LEGITEXT000030969683", "#text": "DÉCRET n°2015-965 du 31 juillet 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030967290", "@nortexte": "FCPE1505360D", "@numtexte": "2015-965", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGITEXT000031694665", "#text": "Décret n°2015-1763 du 24 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031691677", "@nortexte": "FCPE1514854D", "@numtexte": "2015-1763", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-24" }, { "@id": "LEGIARTI000032863504", "@num": "21", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000044981949", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586495", "@num": "1451", "#text": "Code général des impôts, CGI. - art. 1451 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611767", "@num": "1454", "#text": "Code général des impôts, CGI. - art. 1454 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611750", "@num": "1455", "#text": "Code général des impôts, CGI. - art. 1455 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611735", "@num": "1456", "#text": "Code général des impôts, CGI. - art. 1456 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992349", "@num": "1461", "#text": "Code général des impôts, CGI. - art. 1461 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044056480", "@num": "1468", "#text": "Code général des impôts, CGI. - art. 1468 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364115", "@num": "1654", "#text": "Code général des impôts, CGI. - art. 1654 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024687", "@num": "214", "#text": "Code général des impôts, CGI. - art. 214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846455", "@num": "220 quinquies", "#text": "Code général des impôts, CGI. - art. 220 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720129", "@num": "237 bis A", "#text": "Code général des impôts, CGI. - art. 237 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910243", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817526", "@num": "39 decies", "#text": "Code général des impôts, CGI. - art. 39 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022196974", "@num": "L666-9", "#text": "Code rural - art. L666-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445238", "@num": "L621-34", "#text": "Code rural et de la pêche maritime - art. L621-34 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815166", "@num": "L300-4", "#text": "Code de l'urbanisme - art. L300-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074096", "#text": "Code de la construction et de l'habitation L422-4, R331-32, R313-31, R313-34", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825623", "@num": "L422-4", "#text": "Code de la construction et de l'habitation. - art. L422-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898561", "@num": "R331-32", "#text": "Code de la construction et de l'habitation. - art. 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1. Sont exonérés de l'impôt sur les sociétés :

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1° (Disposition devenue sans objet).

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2° Sauf pour les opérations effectuées avec des non-sociétaires et à condition qu'elle fonctionnent conformément aux dispositions qui les régissent :

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a. les sociétés coopératives agricoles d'approvisionnement et d'achat ;

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b. les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;

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2° bis. Les syndicats agricoles, à condition qu'ils fonctionnent conformément aux dispositions qui les régissent ;

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3° A condition qu'elles fonctionnent conformément aux dispositions qui les régissent, les sociétés coopératives de production, de transformation, conservation et vente de produits agricoles ainsi que les unions de sociétés coopératives de production, transformation, conservation et vente de produits agricoles, sauf pour les opérations ci-après désignées :

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a. Ventes effectuées dans un magasin de détail distinct de leur établissement principal ;

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b. Opérations de transformation portant sur les produits ou sous-produits autres que ceux destinés à l'alimentation de l'homme et des animaux ou pouvant être utilisés à titre de matières premières dans l'agriculture ou l'industrie ;

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c. Opérations effectuées par les sociétés coopératives ou unions susvisées avec des non-sociétaires.

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Cette exonération est applicable aux opérations effectuées par les coopératives de céréales et leurs unions avec l'Office national interprofessionnel des céréales relativement à l'achat, la vente, la transformation ou le transport de céréales ; il en est de même pour les opérations effectuées par des coopératives de céréales avec d'autres coopératives de céréales dans le cadre de programmes élaborés par l'office ou avec l'autorisation de cet établissement.

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Les sociétés coopératives agricoles et leurs unions sont tenues de produire, à toute réquisition de l'administration, leur comptabilité et les justifications nécessaires tendant à prouver qu'elles fonctionnent conformément aux dispositions législatives et réglementaires relatives au statut juridique de la coopération agricole ;

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3° bis Lorsqu'elles fonctionnent conformément aux dispositions de la loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale, les coopératives artisanales et leurs unions, les coopératives d'entreprises de transports, les coopératives artisanales de transport fluvial ainsi que les coopératives maritimes et leurs unions, visées au chapitre Ier du titre III de la même loi, sauf pour les affaires effectuées avec des non-sociétaires ;

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4° Les offices publics d'habitations à loyer modéré et les sociétés d'habitations à loyer modéré régis par les articles L. 411-1 et suivants du code de la construction et de l'habitation, ainsi que les unions de ces offices et sociétés ;

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4° bis Les offices publics d'aménagement et de construction visés à l'article L 421-1 du code de la construction et de l'habitation pour les opérations faites en application de la législation sur les habitations à loyer modéré ;

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4° ter Les sociétés anonymes de crédit immobilier qui exercent uniquement les activités prévues au I et au II de l'article L. 422-4 du code de la construction et de l'habitation et qui accordent exclusivement :

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a) Des prêts visés aux articles R. 313-31, R. 331-32 et R. 313-34 du même code ;

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b) Des prêts à leurs filiales et aux organismes mentionnés au 4°. Le taux de rémunération de ces prêts ne doit pas excéder celui prévu au 3° du 1 de l'article 39.

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5° Les bénéfices réalisés par des associations sans but lucratif régies par la loi du 1er juillet 1901 organisant, avec le concours des communes ou des départements, des foires, expositions, réunions sportives et autres manifestations publiques, correspondant à l'objet défini par leurs statuts et présentant, du point de vue économique, un intérêt certain pour la commune ou la région ;

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5° bis. Les organismes sans but lucratif mentionnés à l'article 261-7-1°, pour les opérations à raison desquelles ils sont exonérés de la taxe sur la valeur ajoutée ;

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6° Les régions et les ententes interrégionales, les départements et les ententes interdépartementales, les communes, syndicats de communes et syndicats mixtes ((constitués exclusivement de collectivités territoriales ou de groupements de ces collectivités)) (M) ainsi que leurs régies de services publics ;

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6° bis. Dans les conditions fixées par décret (1), les établissements publics et sociétés d'économie mixte concessionnaires d'opérations d'aménagement, en application du deuxième alinéa de l'article L. 300-4 du code de l'urbanisme, pour les résultats provenant des opérations réalisées dans le cadre des procédures suivantes :

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a.- zone d'aménagement concerté ;

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b.- lotissements ;

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c.- zone de restauration immobilière ;

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d.- zone de résorption de l'habitat insalubre.

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7° Les sociétés coopératives de construction qui procèdent, sans but lucratif, au lotissement et à la vente de terrains leur appartenant. Cette exonération est également applicable sous les mêmes conditions aux sociétés d'économie mixte dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969, ainsi qu'aux groupements dits de \"Castors\" dont les membres effectuent des apports de travail ;

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8° Les sociétés coopératives de construction désignées à l'article 1378 sexies.

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1 bis. Lorsque les sociétés coopératives ou leurs unions émettent des certificats coopératifs d'investissement, l'exonération visée au 1 n'est pas applicable à la fraction des résultats correspondant à la part du montant nominal des certificats coopératifs dans le capital social.

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Les résultats sont déterminés selon les règles fixées par l'article 209, avant déduction des ristournes.

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1 ter. - Pour les sociétés coopératives et leurs unions autres que celles qui sont mentionnées aux 2° et 3° du 1 ou autres que celles qui relèvent du 4° du même 1, l'exonération prévue au 1 est limitée à la fraction des résultats calculée proportionnellement aux droits des coopérateurs dans le capital lorsque les associés non coopérateurs détiennent 20 p. 100 au moins du capital et que leurs parts sociales peuvent donner lieu à rémunération.

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Les résultats sont déterminés selon les règles visées à l'article 209 avant déduction des ristournes.

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1 quater. - Pour les sociétés coopératives et leurs unions autres que celles qui sont mentionnées au 4° du 1, l'exonération prévue au 1 n'est pas applicable lorsque les associés non coopérateurs et les titulaires de certificats coopératifs d'investissement détiennent plus de 50 p. 100 du capital et que leurs parts sociales peuvent donner lieu à rémunération.

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1 quinquies. - Pour l'application des dispositions du 1 ter et du 1 quater, sont regardées comme associés non coopérateurs les personnes physiques ou morales qui n'ont pas vocation à recourir aux services de la coopérative ou dont celle-ci n'utilise pas le travail, mais qui entendent contribuer par l'apport de capitaux à la réalisation des objectifs de celle-ci.

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2. (Abrogé)

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3. (Abrogé).

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(M) Modification de la loi. Ces dispositions s'appliquent aux exercices ouverts à compter du 1er juillet 1995.

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(1) Annexe III, art. 46 bis et 46 ter.

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"2999-01-01" }, { "@id": "LEGIARTI000038650653", "@num": "46 quater-0 ZG", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038650597", "@num": "46 quater-0 ZL", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZL (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1992-01-17 7D-2-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1992-07-23 4H-13-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1995-03-24 4H-3-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006319190", "@num": "43", "#text": 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"@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": "LEGIARTI000006308748", "@fin": "1988-12-30", "@num": "223 B", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"CONTENU": "
Le résultat d'ensemble est déterminé par la société mère en faisant la somme algébrique des résultats de chacune des sociétés du groupe, déterminés dans les conditions de droit commun ou selon les modalités prévues à l'article 217 bis.
\n
En ce qui concerne la détermination des résultats des exercices ouverts avant le 1er janvier 1993, le résultat d'ensemble est diminué de la quote-part de frais et charges comprise dans ses résultats par une société du groupe à raison de sa participation dans une autre société du groupe.
\n
((Pour la détermination du résultat des exercices ouverts à compter du 1er janvier 1995, les dividendes reçus par une société du groupe à raison de sa participation dans une autre société du groupe sont retranchés du résultat d'ensemble s'ils n'ouvrent pas droit à l'application du régime mentionné au 1 de l'article 145)) (M).
\n
Il est majoré du montant des dotations complémentaires aux provisions constituées par une société après son entrée dans le groupe, à raison des créances qu'elle détient sur d'autres sociétés du groupe ou des risques qu'elle encourt du fait de telles sociétés. Il est minoré du montant des provisions rapportées en application du dixième alinéa du 5° du 1 de l'article 39 qui correspondent aux dotations complémentaires mentionnées à la phrase qui précède si les sociétés visées à la même phrase sont membres du groupe ((ou d'un groupe créé ou élargi dans les conditions prévues au c ou au d du 6 de l'article 223 L)) (M) (1) au titre de l'exercice au cours duquel ces provisions sont rapportées ; pour l'application de cette disposition, les provisions rapportées s'imputent en priorité sur les dotations les plus anciennes (2).
\n
Le montant des jetons de présence et tantièmes distribués par les sociétés filiales du groupe est ajouté au résultat d'ensemble.
\n
L'abandon de créance ou la subvention directe ou indirecte consenti entre des sociétés du groupe n'est pas pris en compte pour la détermination du résultat d'ensemble. La société mère est tenue de joindre à la déclaration du résultat d'ensemble de chaque exercice un état des abandons de créances ou subventions consentis à compter du 1er janvier 1992. Un décret fixe le contenu de ces obligations déclaratives.
\n
Lorsqu'une société a acheté, après le 1er janvier 1988, les titres d'une société qui devient membre du même groupe aux personnes qui la contrôlent, directement ou indirectement, ou à des sociétés que ces personnes contrôlent, directement ou indirectement, les charges financières déduites par les sociétés membres du groupe sont rapportées au résultat d'ensemble pour une fraction égale au rapport du prix d'acquisition de ces titres à la somme du montant moyen des dettes, de chaque exercice, des entreprises membres du groupe. Le prix d'acquisition à retenir est réduit du montant des fonds apportés à la société cessionnaire lors d'une augmentation du capital réalisée simultanément à l'acquisition des titres à condition que ces fonds soient apportés à la société cessionnaire par une personne autre qu'une société membre du groupe ou, s'ils sont apportés par une société du groupe, qu'ils ne proviennent pas de crédits consentis par une personne non membre de ce groupe. La réintégration s'applique pendant l'exercice d'acquisition des titres et les quatorze exercices suivants. Pour l'application de l'article 223 J, il n'est pas tenu compte des réintégrations prévues au présent alinéa (3).
\n
Les dispositions du septième alinéa ne s'appliquent pas :
\n
a. Si la cession est opérée entre sociétés membres du même groupe ;
\n
b. Au titre des exercices au cours desquels la société rachetée n'est plus membre du groupe ;
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c. Si les titres cédés à la société membre du groupe ont été acquis immédiatement auparavant, auprès de personnes autres que celles mentionnées au septième alinéa du présent article, et en vue de rétrocession.
\n
(M) Modification de la loi ;.
\n
(1) Ces dispositions s'appliquent pour la détermination du résultat d'ensemble des exercices ouverts à compter du 1er janvier 1995.
\n
(2) Les dispositions relatives aux provisions pour risques entrent en vigueur pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1992.
\n
(3) La dernière phrase n'est plus applicable pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1992.
" } }, "LEGIARTI000006309307": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "257", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006309307", "URL": "article/LEGI/ARTI/00/00/06/30/93/LEGIARTI000006309307.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0257AAXXXXXAI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000512205", "#text": "Loi 86-1067 1986-09-30 art. 53", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000006698646", "@num": "71", "#text": "Loi n°94-679 du 8 août 1994 - art. 71 (V) JORF 10 août 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 16 XVI", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319175", "@num": "16", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 16 (V) JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000022810929", "@num": "1", "#text": "Décret n°2010-1075\n du 10 septembre 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022810000", "@nortexte": "ECEE1011992D", "@numtexte": "2010-1075", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-10" }, { "@id": "LEGIARTI000041527978", "@num": "8", "#text": "Arrêté du 30 décembre 2010 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000041527945", "@num": "Annexe IX", "#text": "Arrêté du 30 décembre 2010 - art. Annexe IX (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000025859858", "@num": "Annexe VIII", "#text": "Arrêté du 30 décembre 2010 - art. 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R313-20-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898775", "@num": "R331-59-12", "#text": "Code de la construction et de l'habitation. - art. R331-59-12 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028429434", "@num": "R331-63", "#text": "Code de la construction et de l'habitation. - art. R331-63 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041896677", "@num": "257 bis", "#text": "Code des douanes de Vayotte - art. 257 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071645", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037666927", "@num": "1042", "#text": "Code général des impôts, CGI. - art. 1042 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517709", "@num": "1509", "#text": "Code général des impôts, CGI. - art. 1509 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864675", "@num": "1594 F quinquies", "#text": "Code général des impôts, CGI. - art. 1594 F quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030060600", "@num": "1594-0 G", "#text": "Code général des impôts, CGI. - art. 1594-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983701", "@num": "1788 A", "#text": "Code général des impôts, CGI. - art. 1788 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049399676", "@num": "199 novovicies", "#text": "Code général des impôts, CGI. - art. 199 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847534", "@num": "199 septvicies", "#text": "Code général des impôts, CGI. - art. 199 septvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838517", "@num": "258", "#text": "Code général des impôts, CGI. - art. 258 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641494", "@num": "261", "#text": "Code général des impôts, CGI. - art. 261 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983835", "@num": "266", "#text": "Code général des impôts, CGI. - art. 266 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957385", "@num": "268", "#text": "Code général des impôts, CGI. - art. 268 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983827", "@num": "269", "#text": "Code général des impôts, CGI. - art. 269 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910192", "@num": "270", "#text": "Code général des impôts, CGI. - art. 270 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038834373", "@num": "278 sexies", "#text": "Code général des impôts, CGI. - art. 278 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091623", "@num": "278 ter", "#text": "Code général des impôts, CGI. - art. 278 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869299", "@num": "278-0 bis A", "#text": "Code général des impôts, CGI. - art. 278-0 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042617", "@num": "279-0 bis", "#text": "Code général des impôts, CGI. - art. 279-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910243", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465872", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827413", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826686", "@num": "293 C", "#text": "Code général des impôts, CGI. - art. 293 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159598", "@num": "296 ter", "#text": "Code général des impôts, CGI. - art. 296 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827176", "@num": "297", "#text": "Code général des impôts, CGI. - art. 297 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597401", "@num": "31", "#text": "Code général des impôts, CGI. - art. 31 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957582", "@num": "730", "#text": "Code général des impôts, CGI. - art. 730 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029997561", "@num": "790 H", "#text": "Code général des impôts, CGI. - art. 790 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986535", "@num": "809", "#text": "Code général des impôts, CGI. - art. 809 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986458", "@num": "828", "#text": "Code général des impôts, CGI. - art. 828 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816591", "@num": "173", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 173 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816584", "@num": "175", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 175 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816450", "@num": "201 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 201 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816570", "@num": "206", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030974877", "@num": "244", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 244 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816539", "@num": "245 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 245 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816536", "@num": "250", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 250 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020780776", "@num": "70 quinquies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043644627", "@num": "23 N", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023831526", "@num": "32", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 32 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020515684", "@num": "33", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816580", "@num": "204 quater", "#text": "Code général des impôts, annexe II, CGIANII. - art. 204 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022177856", "@num": "L176", "#text": "Livre des procédures fiscales - 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L176 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044992281", "@num": "L59 A", "#text": "Livre des procédures fiscales - art. L59 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345211", "@num": "L167-3", "#text": "CODE DES COMMUNES. - art. L167-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1996-01-03 8A-1-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Loi 94-1163 1995-01-01 Finances rectificative pour 1994", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191956", "@fin": "1998-04-22", "#text": "*TVA*", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179644", "@fin": "2999-01-01", "#text": "I : Opérations obligatoirement imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": 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"LEGIARTI000029946728", "@fin": "2015-06-06", "@num": "257", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701310", "@fin": "2016-01-01", "@num": "257", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031219412", "@fin": "2018-01-01", "@num": "257", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426591", "@fin": "2019-12-01", "@num": "257", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467468", "@fin": "2020-12-31", "@num": "257", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910291", "@fin": "2022-08-18", "@num": "257", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046196126", "@fin": "2999-01-01", "@num": "257", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont également soumis à la taxe sur la valeur ajoutée :
\n
1° Les opérations faites par les coopératives et leurs unions ;
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2° Les livraisons de marchandises par les sociétés coopératives et leurs unions ainsi que par les groupements d'achat en commun créés par des commerçants ou des particuliers, quelle que soit la forme juridique de ces groupements ;
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3° Les opérations faites par les coopératives de production, de transformation, de conservation et de vente de produits agricoles, à l'exception des rétrocessions que ces coopératives consentent à leurs sociétaires non assujettis pour les besoins de leur consommation familiale ;
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4°, 4° bis, 4° ter et 5° (Abrogés) ;
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6° Les opérations qui portent sur des immeubles, des fonds de commerce ou des actions ou parts de sociétés immobilières et dont les résultats doivent être compris dans les bases de l'impôt sur le revenu au titre des bénéfices industriels ou commerciaux ;
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7° Les opérations concourant à la production ou à la livraison d'immeubles (1).
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Ces opérations sont imposables même lorsqu'elles revêtent un caractère civil.
\n
1. Sont notamment visés :
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a) Les ventes et les apports en société de terrains à bâtir, des biens assimilés à ces terrains par l'article 691 ainsi que les indemnités de toute nature perçues par les personnes qui exercent sur ces immeubles un droit de propriété ou de jouissance, ou qui les occupent en droit ou en fait ;
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Sont notamment visés par le premier alinéa, les terrains pour lesquels, dans un délai de quatre ans à compter de la date de l'acte qui constate l'opération, l'acquéreur ou le bénéficiaire de l'apport obtient le permis de construire ou commence les travaux nécessaires pour édifier un immeuble ou un groupe d'immeubles ou pour construire de nouveaux locaux en surélévation.
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b) Les ventes d'immeubles et les cessions, sous forme de vente ou d'apport en société, de parts d'intérêt ou d'actions dont la possession assure en droit ou en fait l'attribution en propriété ou en jouissance d'un immeuble ou d'une fraction d'immeuble ;
\n
c) Les livraisons à soi-même d'immeubles.
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Toutefois la livraison à soi-même d'immeubles affectés ou destinés à être affectés à l'habitation pour les trois quarts au moins de leur superficie totale et d'immeubles qui ne sont pas destinés à être utilisés pour la réalisation d'opérations soumises à la taxe sur la valeur ajoutée n'est imposée que lorsqu'il s'agit d'immeubles construits par des sociétés dont les parts ou actions assurent en droit ou en fait l'attribution en propriété ou en jouissance d'un immeuble ou d'une fraction d'immeuble.
\n
2. Les dispositions qui précèdent ne sont pas applicables :
\n
Aux opérations portant sur des immeubles ou parties d'immeubles qui sont achevés depuis plus de cinq ans ou qui, dans les cinq ans de cet achèvement, ont déjà fait l'objet d'une cession à titre onéreux à une personne n'intervenant pas en qualité de marchand de biens ;
\n
Aux opérations portant sur des droits sociaux qui sont afférents à des immeubles ou parties d'immeubles achevés depuis plus de cinq ans ou qui, dans les cinq ans de l'achèvement de ces immeubles ou parties d'immeubles, ont déjà fait l'objet d'une cession à titre onéreux à une personne n'intervenant pas en qualité de marchand de biens ;
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((2 bis Le transfert de propriété à titre onéreux d'un immeuble bâti d'une commune à une communauté de communes, en application du troisième alinéa de l'article L. 167-3 du code des communes, n'est pas pris en compte pour l'application du 2)) (M).
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3. Les acquisitions de terrains attenants à ceux qui ont été acquis précédemment en vue de la construction de maisons individuelles par des personnes physiques pour leur propre usage et à titre d'habitation principale peuvent, à la demande de l'acquéreur, mentionnée dans l'acte, être soumises à la taxe sur la valeur ajoutée.
\n
Toutefois, cette disposition :
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a) N'est applicable qu'à la fraction du terrain attenant qui, compte tenu de la superficie du terrain antérieurement acquis, n'excède pas 2 500 mètres carrés par maison ou la superficie minimale exigée par la législation sur le permis de construire lorsqu'elle est supérieure ;
\n
b) Est subordonnée à la condition que l'acquisition nouvelle soit effectuée moins de deux ans après l'achèvement de la construction (2).
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8° Les opérations suivantes assimilées, selon le cas, à des livraisons de biens ou à des prestations de services effectuées à titre onéreux.
\n
1. Sont assimilés à des livraisons de biens effectuées à titre onéreux :
\n
a) Le prélèvement par un assujetti d'un bien de son entreprise pour ses besoins privés ou ceux de son personnel ou qu'il transmet à titre gratuit ou, plus généralement, qu'il affecte à des fins étrangères à son entreprise, lorsque ce bien ou les éléments le composant ont ouvert droit à une déduction complète ou partielle de la taxe sur la valeur ajoutée. Toutefois, ne sont pas visés les prélèvements effectués pour les besoins de l'entreprise pour donner des cadeaux de faible valeur et des échantillons. Le montant à retenir pour l'imposition de ces prélèvements est fixé par arrêté. Cette limite s'applique par objet et par an pour un même bénéficiaire ;
\n
b) L'affectation par un assujetti aux besoins de son entreprise d'un bien produit, construit, extrait, transformé, acheté, importé ou ayant fait l'objet d'une acquisition intracommunautaire dans le cadre de son entreprise lorsque l'acquisition d'un tel bien auprès d'un autre assujetti, réputée faite au moment de l'affectation, ne lui ouvrirait pas droit à déduction complète parce que le droit à déduction de la taxe afférente au bien fait l'objet d'une exclusion ou d'une limitation ou peut faire l'objet d'une régularisation ; cette disposition s'applique notamment en cas d'affectation de biens à des opérations situées hors du champ d'application de la taxe sur la valeur ajoutée ;
\n
c) L'affectation d'un bien par un assujetti à un secteur d'activité exonéré n'ouvrant pas droit à déduction, lorsque ce bien a ouvert droit à une déduction complète ou partielle de la taxe sur la valeur ajoutée lors de son acquisition ou de son affectation conformément au b ;
\n
d) La détention de biens par un assujetti ou par ses ayants droit en cas de cessation de son activité économique taxable, lorsque ces biens ont ouvert droit à déduction complète ou partielle lors de leur acquisition ou de leur affectation conformément au b.
\n
2. Sont assimilées à des prestations de services effectuées à titre onéreux :
\n
a) L'utilisation d'un bien affecté à l'entreprise pour les besoins privés de l'assujetti ou pour ceux de son personnel ou, plus généralement, à des fins étrangères à son entreprise, lorsque ce bien a ouvert droit à une déduction complète ou partielle de la taxe sur la valeur ajoutée ;
\n
b) Les prestations de services à titre gratuit effectuées par l'assujetti pour ses besoins privés ou pour ceux de son personnel ou, plus généralement, à des fins étrangères à son entreprise.
\n
3. Un décret en Conseil d'Etat (3) définit les opérations désignée ci-dessus ainsi que le moment où la taxe devient exigible ;
\n
9° Les livraisons qu'un non-assujetti à la taxe sur la valeur ajoutée se fait à lui-même et qui portent sur les viandes des animaux de boucherie et de charcuterie tels qu'ils sont définis par décret (4) ;
\n
10° Les achats à des non-assujettis à la taxe sur la valeur ajoutée :
\n
a) De produits passibles d'un droit de fabrication ou de consommation ;
\n
b) De boissons et autres produits passibles d'un droit de circulation à l'exception des achats de vendanges et de fruits à cidre et à poiré par des personnes assujetties à la taxe sur la valeur ajoutée ;
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c) De conserves alimentaires ;
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d) (Abrogé, loi 94-1163 à compter du 1er janvier 1995) ;
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11° Les quantités de boissons manquantes chez les marchands en gros en sus des déductions et soumises aux droits indirects ;
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12° (Abrogé) ;
\n
13° La cession d'aéronefs ou d'éléments d'aéronefs par les compagnies de navigation aérienne mentionnées au 4° du II de l'article 262 d'autres compagnies ne remplissant pas les conditions fixées à cet article. Les modalités d'application de cette disposition sont fixées, en tant que de besoin, par des arrêtés du ministre de l'économie et des finances (5) ;
\n
14° (Abrogé) ;
\n
15° Les biens et produits mentionnés aux 2° et 3° du II de l'article 262 lorsqu'ils cessent d'être utilisés dans les conditions prévues par cet article. Les modalités d'application de cette disposition sont fixées, en tant que de besoin, par des arrêtés du ministre de l'économie et des finances (6) ;
\n
16° et 17° (Abrogés) ;
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18° La redevance pour droit d'usage des appareils récepteurs de télévision prévue par l'article 53 de la loi 86-1067 du 30 septembre 1986 ((modifiée)) (M) relative à la liberté de communication ;
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19° Les sommes attribuées par les sociétés de course au titre des gains de course réalisés par les entraîneurs pour les chevaux dont ils sont propriétaires.
\n
(1) Voir Annexe II, art. 243 à 259.
\n
(M) Modification.
\n
(2) Voir Annexe II, art. 255.
\n
(3) Voir Annexe IV, art. 23 N.
\n
(4) Annexe III, art. 65 A.
\n
(5) Annexe IV, art. 45.
\n
(6) Annexe IV, art. 42 à 46.
" } }, "LEGIARTI000006309325": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "259 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006309325", "URL": "article/LEGI/ARTI/00/00/06/30/93/LEGIARTI000006309325.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0259ABXXXXXAD" } }, "NOTA": { "CONTENU": "
(1) Voir Annexe I, art. 24.
\n
(2) Modification. Ces dispositions s'appliquent aux loyers échus à compter du 1er janvier 1995, à l'exception des loyers se rapportant à des contrats portant sur des biens importés avant le 1er janvier 1993.
" }, "LIENS": { "LIEN": [ { "#text": "CGI 259, 259 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN1 24", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1995-04-07 3A-5-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000522721", "#text": "LOI 78-1240 1978-12-29 ART. 28, ART. 49 FINANCES RECTIFICATIVE POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006317161", "@num": "28", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 28 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006514764", "@num": "11", "#text": "Loi n°93-1420 du 31 décembre 1993 - art. 11 () JORF 1er janvier 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000361983", "@nortexte": "EURX9200218L", "@numtexte": "93-1420", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 22 III", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319180", "@num": "22", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 22 (V) JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000048838549", "@num": "259 C", "#text": "Code général des impôts, CGI. - art. 259 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838530", "@num": "283", "#text": "Code général des impôts, CGI. - art. 283 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022497176", "@num": "68", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 68 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179644", "@fin": "2999-01-01", "#text": "I : Opérations obligatoirement imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006309322", "@fin": "1985-01-01", "@num": "259 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309323", "@fin": "1993-01-01", "@num": "259 A", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309324", "@fin": "1995-10-27", "@num": "259 A", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309325", "@fin": "1996-05-12", "@num": "259 A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309326", "@fin": "2008-01-01", "@num": "259 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035894", "@fin": "2010-01-01", "@num": "259 A", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642724", "@fin": "2011-01-01", "@num": "259 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021644615", "@fin": "2013-01-01", "@num": "259 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027115880", "@fin": "2020-12-31", "@num": "259 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000042909954", "@fin": "2025-01-01", "@num": "259 A", "@etat": "ABROGE_DIFF", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048835181", "@fin": "2999-01-01", "@num": "259 A", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Par dérogation aux dispositions de l'article 259, le lieu des prestations suivantes est réputé se situer en France :
\n
1° Les locations de moyens de transport (1) :
\n
a. Lorsque le prestataire est établi en France et le bien utilisé en France ou dans un autre Etat membre de la Communauté ;
\n
b. Lorsque le prestataire est établi en dehors de la Communauté économique européenne et le bien utilisé en France;
\n
((1° bis Par dérogation au 1°, les locations de moyens de transport en vertu d'un contrat de crédit-bail lorsque :
\n
((a. Le prestataire est établi dans un Etat membre de la Communauté où l'opération de crédit-bail est assimilée à une livraison ;
\n
((b. Le preneur a en France le siège de son activité ou un établissement stable pour lequel le service est rendu, ou y a son domicile ou sa résidence habituelle ;
\n
((c. Le bien est utilisé en France ou dans un autre Etat membre de la Communauté ;)) (2)
\n
2° Les prestations de services se rattachant à un immeuble situé en France, y compris les prestations tendant à préparer ou à coordonner l'exécution de travaux immobiliers et les prestations des agents immobiliers ou des experts;
\n
\n
3° Les prestations de transports intracommunautaires de biens meubles corporels ainsi que les prestations de services effectuées par les intermédiaires qui agissent au nom et pour le compte d'autrui et interviennent dans la fourniture de ces prestations :
\n
a) Lorsque le lieu de départ se trouve en France, sauf si le preneur a fourni au prestataire son numéro d'identification à la taxe sur la valeur ajoutée dans un autre Etat membre ;
\n
b) Lorsque le lieu de départ se trouve dans un autre Etat membre de la Communauté européenne et que le preneur a fourni au prestataire son numéro d'identification à la taxe sur la valeur ajoutée en France.
\n
Sont considérés comme transports intracommunautaires de biens les transports dont le lieu de départ et le lieu d'arrivée se trouvent dans deux Etats membres de la Communauté européenne.
\n
3° bis Les prestations de transport, autres que les transports intracommunautaires de biens meubles corporels, pour la distance parcourue en France ;
\n
\n
4° Les prestations ci-après lorsqu'elles sont matériellement exécutées en France :
\n
- prestations culturelles, artistiques, sportives, scientifiques, éducatives, récréatives et prestations accessoires ainsi que leur organisation;
\n
- travaux et expertises portant sur des biens meubles corporels;
\n
- opérations d'hébergement et ventes à consommer sur place. Prestations accessoires aux transports autres que les transports intracommunautaires de biens meubles corporels.
\n
5° Les prestations accessoires aux transports intracommunautaires de biens meubles corporels, ainsi que les prestations de services effectuées par les intermédiaires qui agissent au nom et pour le compte d'autrui et interviennent dans la fourniture de ces prestations :
\n
a) Lorsqu'elles sont matériellement exécutées en France, sauf si le preneur a fourni au prestataire son numéro d'identification à la taxe sur la valeur ajoutée dans un autre Etat membre ;
\n
b) Lorsqu'elles sont matériellement exécutées dans un autre Etat membre de la Communauté européenne et que le preneur a fourni au prestataire son numéro d'identification à la taxe sur la valeur ajoutée en France.
\n
6° Les prestations des intermédiaires qui agissent au nom et pour le compte d'autrui et interviennent dans des opérations portant sur des biens meubles corporels, autres que celles qui sont désignées au 3° et au 5° du présent article et à l'article 259 B :
\n
a) Lorsque le lieu de ces opérations est situé en France, sauf si le preneur a fourni au prestataire son numéro d'identification à la taxe sur la valeur ajoutée dans un autre Etat membre ;
\n
b) Lorsque le lieu de ces opérations est situé sur le territoire d'un autre Etat membre de la Communauté européenne, si le preneur a donné au prestataire son numéro d'identification à la taxe sur la valeur ajoutée en France.
" } }, "LEGIARTI000006309418": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006309418", "URL": "article/LEGI/ARTI/00/00/06/30/94/LEGIARTI000006309418.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0266AAXXXXXAK" } }, "NOTA": { "CONTENU": "
(1) Voir Annexe III, art. 76-1.
\n
(2) Abrogation à compter du 1er janvier 1995.
\n
(3) Annexe III, art. 76-3. Pour la définition des oeuvres d'art originales, voir même Annexe, art. 71.
\n
(4) Ces dispositions s'appliquent à compter du 1er octobre 1991, loi 91-716 art. 3 II.
\n
(5) Annexe II, art. 248.
" }, "LIENS": { "LIEN": [ { "#text": "CGI 256, 256 bis, 261 C, 260 B, 257, 291, 269, 271, 1378 quinquies, 260, 3 II", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 248", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 71", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 76 1, 3", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000355163", "#text": "Loi 91-716 1991-07-26", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006514764", "@num": "11", "#text": "Loi n°93-1420 du 31 décembre 1993 - art. 11 () JORF 1er janvier 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000361983", "@nortexte": "EURX9200218L", "@numtexte": "93-1420", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 16 XVI", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319175", "@num": "16", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 16 (V) JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000025085012", "@num": "2", "#text": "Arrêté du 21 décembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055874", "@nortexte": "BCRE1135145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-21" }, { "@id": "LEGIARTI000025624102", "@num": "A222-5", "#text": "Code du sport. - art. 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1. La base d'imposition est constituée (1) :
\n
a) Pour les livraisons de biens, les prestations de services et les acquisitions intracommunautaires, par toutes les sommes, valeurs, biens ou services reçus ou à recevoir par le fournisseur ou le prestataire en contrepartie de ces opérations, de la part de l'acheteur, du preneur ou d'un tiers, y compris les subventions directement liées au prix de ces opérations (2) ;
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b. Pour les opérations ci-après, par le montant total de la transaction :
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Opérations réalisées par un intermédiaire mentionné au V de l'article 256 et au III de l'article 256 bis (2) ;
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Opérations réalisées par les personnes établies en France qui s'entremettent dans la livraison de biens ou l'exécution de services par des redevables qui n'ont pas établi dans la Communauté européenne le siège de leur activité, un établissement stable, leur domicile ou leur résidence habituelle (2) ;
\n
b bis) Pour la livraison ou l'acquisition intracommunautaire d'un travail à façon, par toutes les sommes, valeurs, biens ou services qui constituent la contrepartie du travail fourni et des matériaux apportés par le façonnier (2) ;
\n
b ter) Pour les opérations visées au e du 1° de l'article 261 C qui ont fait l'objet de l'option prévue à l'article 260 B, par le montant des profits et autres rémunérations ;
\n
c. Pour les livraisons à soi-même et les acquisitions intracommunautaires mentionnées au 2° du II de l'article 256 bis (2) :
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Lorsqu'elles portent sur des biens, par le prix d'achat de ces biens ou de biens similaires ou, à défaut de prix d'achat, par le prix de revient, déterminés dans le lieu et au moment où la taxe devient exigible ;
\n
Lorsqu'il s'agit de services, par les dépenses engagées pour leur exécution ;
\n
d. Pour les achats, par le prix d'achat majoré, le cas échéant, des impôts à la charge de la marchandise ;
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e. Pour les opérations d'entremise effectuées par les agences de voyages et les organisateurs de circuits touristiques, par la différence entre le prix total payé par le client et le prix effectif facturé à l'agence ou à l'organisateur par les entrepreneurs de transports, les hôteliers, les restaurateurs, les entrepreneurs de spectacles et les autres assujettis qui exécutent matériellement les services utilisés par le client ;
\n
f. Pour les travaux immobiliers, par le montant des marchés, mémoires ou factures ;
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g. (2);
\n
Des décrets peuvent fixer des bases minimales ou forfaitaires d'imposition pour les achats imposables.
\n
h. Pour les opérations d'entremise effectuées par les concessionnaires d'ouvrages de circulation routière, par la différence entre le montant total des péages et la fraction de ceux-ci affectée au financement des travaux de construction et des grosses réparations des ouvrages concédés et au paiement des redevances proportionnelles versées à l'autorité concédante.
\n
Toutefois, tant que le montant cumulé des péages, déduction faite des redevances proportionnelles versées à l'autorité concédante, est inférieur au montant cumulé des dépenses de financement et des charges d'exploitation, la taxe sur la valeur ajoutée est due sur la fraction des recettes de péage correspondant au rapport entre les charges d'exploitation et le total des dépenses.
\n
1 bis. Lorsque les éléments servant à déterminer la base d'imposition sont exprimés dans une monnaie autre que le franc français, le taux de change à appliquer est celui du dernier taux déterminé par référence au cours constaté sur le marché des changes entre banques centrales et publié par la Banque de France, connu au jour de l'exigibilité de la taxe prévue au 2 de l'article 269 (2).
\n
1 ter a. (abrogé).
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b. (dispositions devenues sans objet).
\n
\n
2. En ce qui concerne les opérations entrant dans le champ d'application de l'article 257-7°, la taxe sur la valeur ajoutée est assise :
\n
a. Pour les livraisons à soi-même, sur le prix de revient total des immeubles, y compris le coût des terrains ou leur valeur d'apport ;
\n
b. Pour les mutations à titre onéreux ou les apports en société sur :
\n
Le prix de la cession, le montant de l'indemnité ou la valeur des droits sociaux rémunérant l'apport, augmenté des charges qui s'y ajoutent ;
\n
La valeur vénale réelle des biens, établie dans les conditions prévues à l'article L17 du livre des procédures fiscales, si cette valeur vénale est supérieure au prix, au montant de l'indemnité ou à la valeur des droits sociaux, augmenté des charges.
\n
Toutefois, dans le cas de cession de droits sociaux, un décret (5) peut diminuer la base d'imposition ainsi définie du montant des sommes investies par le cédant pour la souscription ou l'acquisition desdits droits. Dans cette hypothèse, les dispositions de l'article 271 cessent de s'appliquer ;
\n
b bis. Pour la cession du bénéfice d'un contrat de location-attribution ou de location-vente entrant dans les prévisions de l'article 1378 quinquies, sur la différence entre :
\n
D'une part, le prix exprimé et les charges qui peuvent s'y ajouter,
\n
D'autre part, les sommes versées par le cédant en vue de l'acquisition du logement.
\n
Ces dispositions s'appliquent aux offices publics d'aménagement et de construction pour les opérations faites en application de la législation sur les habitations à loyer modéré.
\n
3° (dispositions devenues sans objet).
\n
\n
4° (Abrogé).
\n
\n
5° Lorsqu'un bail à construction a fait l'objet de l'option prévue à l'article 260-5°, il est fait abstraction, pour la détermination de la base d'imposition, de la valeur du droit de reprise des constructions lorsque celles-ci doivent devenir la propriété du bailleur en fin de bail.
\n
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I 1 La taxe sur la valeur ajoutée qui a grevé les éléments du prix d'une opération imposable est déductible de la taxe sur la valeur ajoutée applicable à cette opération.
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2. Le droit à déduction prend naissance lorsque la taxe déductible devient exigible chez le redevable.
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Toutefois, les personnes qui effectuent des opérations occasionnelles soumises à la taxe sur la valeur ajoutée n'exercent le droit à déduction qu'au moment de la livraison.
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3. La déduction de la taxe ayant grevé les biens et les services est opérée par imputation sur la taxe due par le redevable au titre du mois pendant lequel le droit à déduction a pris naissance (1).
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II 1. Dans la mesure où les biens et les services sont utilisés pour les besoins de leurs opérations imposables, et à la condition que ces opérations ouvrent droit à déduction, la taxe dont les redevables peuvent opérer la déduction est, selon le cas :
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a) Celle qui figure sur les factures d'achat qui leur sont délivrées par leurs vendeurs, dans la mesure où ces derniers étaient légalement autorisés à la faire figurer sur lesdites factures ;
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b) Celle qui est perçue à l'importation ;
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c) Celle qui est acquittée par les redevables eux-mêmes lors de l'achat ou de la livraison à soi-même des biens ou des services ;
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d) Celle qui correspond aux factures d'acquisition intracommunautaire délivrées par leurs vendeurs dont le montant figure sur la déclaration de recettes conformément au b du 5 de l'article 287.
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2 La déduction ne peut pas être opérée si les redevables ne sont pas en possession soit desdites factures, soit de la déclaration d'importation sur laquelle ils sont désignés comme destinataires réels. Pour les acquisitions intracommunautaires, la déduction ne peut être opérée que si les redevables ont fait figurer sur la déclaration mentionnée au d du 1 toutes les données nécessaires pour constater le montant de la taxe due au titre de ces acquisitions et détiennent des factures établies conformément à la réglementation communautaire.
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((Toutefois, les redevables qui n'ont pas porté sur la déclaration mentionnée au d du 1 le montant de la taxe due au titre d'acquisitions intracommunautaires sont autorisés à opérer la déduction lorsque cette taxe a été payée au Trésor)) (1\").
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3 Lorsque ces factures ou ces documents font l'objet d'une rectification, les redevables doivent apporter les rectifications correspondantes dans leurs déductions et les mentionner sur la déclaration qu'ils souscrivent au titre du mois au cours duquel ils ont eu connaissance de cette rectification.
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III A cet effet, les assujettis, qui sont autorisés à opérer globalement l'imputation de la taxe sur la valeur ajoutée, sont tenus de procéder à une régularisation :
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a) Si les marchandises ont disparu;
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b) Lorsque l'opération n'est pas effectivement soumise à l'impôt;
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c) (Abrogé)
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IV La taxe déductible dont l'imputation n'a pu être opérée peut faire l'objet d'un remboursement dans les conditions, selon les modalités et dans les limites fixées par décret en Conseil d'Etat (3).
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Les limitations particulières qui étaient opposables aux assujettis dont les déclarations de chiffre d'affaires avaient fait apparaître des crédits de taxe déductible en 1971, ne s'appliquent plus aux demandes de remboursement présentées à compter du 1er janvier 1988.
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V Ouvrent droit à déduction dans les mêmes conditions que s'ils étaient soumis à la taxe sur la valeur ajoutée :
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a) Les opérations d'assurances et de réassurances et les opérations de courtages d'assurances et de réassurances lorsqu'elles concernent :
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1° Les assurés ou réassurés domiciliés ou établis en dehors de la Communauté européenne;
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2° Des exportations de biens (2) ;
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b) Les services bancaires et financiers exonérés en application des dispositions des a à e du 1 de l'article 261 C lorsqu'ils sont rendus à des personnes domiciliées ou établies en dehors de la Communauté européenne ou se rapportent à des exportations de biens (2) ;
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c) Les opérations exonérées en application des dispositions des articles 262 et 262 bis, du I de l'article 262 ter, des articles 262 quater, 262 quinquies et 263, du 1° du II et du 2° du III de l'article 291 (2) ;
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d) Les opérations non imposables en France réalisées par des assujettis dans la mesure où elles ouvriraient droit à déduction si leur lieu d'imposition se situait en France. Un décret en Conseil d'Etat fixe les modalités et les limites du remboursement de la taxe déductible au titre de ces opérations; ce décret peut instituer des règles différentes suivant que les assujettis sont domiciliés ou établis dans les Etats membres de la Communauté européenne ou dans d'autres pays (4).
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4 bis (Abrogé).
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VI Pour l'application du présent article, une opération légalement effectuée en suspension du paiement de la taxe sur la valeur ajoutée est considérée comme en ayant été grevée à concurrence du montant de la somme dont le paiement a été suspendu.
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(1) Dispositions en vigueur le 1er juillet 1993.
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(M) Modification de la loi 94-1163.
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(2) Dispositions en vigueur le 1er janvier 1993.
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(3) Annexe II, art. 242-0 A à 242-0 L.
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(4) Annexe II, art. 242-0 M à 242-0 T ; voir également Annexe IV, art. 47.
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art. 96 F quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047559578", "@num": "96 F ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361033", "@num": "96 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361041", "@num": "96 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027357858", "@num": "96 I bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 I bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046386223", "@num": "41 septies A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1994-09-07 3E-2-94", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000031960071", "@num": "A102 B-1", "#text": "Livre des procédures fiscales - art. A102 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869194", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026892933", "@num": "L13 D", "#text": "Livre des procédures fiscales - art. L13 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027508928", "@num": "L13 E", "#text": "Livre des procédures fiscales - art. L13 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949916", "@num": "L80 F", "#text": "Livre des procédures fiscales - art. L80 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197429", "@fin": "1996-05-12", "#text": "*TVA*", "@debut": "1993-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191855", "@fin": "2999-01-01", "#text": "C : Factures", "@debut": "1987-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000048218647", "@fin": "1979-07-01", "@num": "289", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309544", "@fin": "1987-01-01", "@num": "289", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309545", "@fin": "1993-01-01", "@num": "289", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309546", "@fin": "1994-09-02", "@num": "289", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309547", "@fin": "1995-10-27", "@num": "289", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309548", "@fin": "1996-05-12", "@num": "289", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309549", "@fin": "2003-07-01", "@num": "289", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309550", "@fin": "2007-12-29", "@num": "289", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036005", "@fin": "2010-03-11", "@num": "289", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957467", "@fin": "2013-01-01", "@num": "289", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949876", "@fin": "2013-06-07", "@num": "289", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517898", "@fin": "2020-12-31", "@num": "289", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910281", "@fin": "2021-07-01", "@num": "289", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471177", "@fin": "2021-09-17", "@num": "289", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000044051186", "@fin": "2021-12-16", "@num": "289", "@etat": "PERIME", "@debut": "2021-09-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046195645", "@fin": "2023-01-01", "@num": "289", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046869211", "@fin": "2023-12-31", "@num": "289", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048827413", "@fin": "2999-01-01", "@num": "289", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Tout assujetti doit délivrer une facture ou un document en tenant lieu pour les biens livrés ou les services rendus à un autre assujetti ou à une personne morale non assujettie, ainsi que pour les acomptes perçus au titre de ces opérations lorsqu'ils donnent lieu à exigibilité de la taxe.
\n
Tout assujetti doit également délivrer une facture ou un document en tenant lieu pour les livraisons de biens visées aux articles 258 A et 258 B et pour les livraisons de biens exonérées en application du I de l'article 262 ter et du II de l'article 298 sexies, ainsi que pour les acomptes perçus au titre de ces opérations (1).
\n
((Tout assujetti doit délivrer une facture ou un document en tenant lieu pour les livraisons aux enchères publiques de biens d'occasion, d'oeuvres d'art, d'objets de collection ou d'antiquité)) (2).
\n
L'assujetti doit conserver un double de tous les documents émis.
\n
II. La facture ou le document en tenant lieu doit faire apparaître :
\n
1° Par taux d'imposition, le total hors taxe et la taxe correspondante mentionnés distinctement ;
\n
2° Les numéros d'identification à la taxe sur la valeur ajoutée du vendeur et de l'acquéreur pour les livraisons désignées au I de l'article 262 ter et la mention \" Exonération T.V.A., art. 262 ter I du code général des impôts \" ;
\n
3° Le numéro d'identification à la taxe sur la valeur ajoutée du prestataire ainsi que celui fourni par le preneur pour les prestations mentionnées aux 3°, 5° et 6° de l'article 259 A ;
\n
4° Les caractéristiques du moyen de transport neuf telles qu'elles sont définies au III de l'article 298 sexies pour les livraisons mentionnées au II de ce même article.
\n
III. Un décret en Conseil d'Etat fixe les autres éléments d'identification des parties et données concernant les biens livrés ou les services rendus qui doivent figurer sur la facture.
\n
IV. L'entraîneur bénéficiaire des sommes mentionnées au 19° de l'article 257 doit établir une facture du montant du gain réalisé et y ajouter le montant de la taxe sur la valeur ajoutée.
\n
(1) Dispositions applicables à compter du 1er janvier 1993.
\n
(2) Modifications de la loi 94-1163, dispositions applicables à compter du 1er janvier 1995.
" } }, "LEGIARTI000006309563": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "291", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006309563", "URL": "article/LEGI/ARTI/00/00/06/30/95/LEGIARTI000006309563.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0291AAXXXXXAG" } }, "NOTA": { "CONTENU": "
(1) Dispositions applicables à compter du 1er janvier 1993.
\n
(2) Arrêté du 30 décembre 1983 (JO du 25 janvier 1984).
\n
(3) Annexe IV, art. 42 à 46.
\n
(4) Annexe IV, art. 50 decies.
\n
(5) Annexe III, art. 73 F et 73 G.
" }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1983-12-30", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 16 XVI", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319175", "@num": "16", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 16 (V) JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGITEXT000043573806", "#text": "Arrêté du 31 mai 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043567671", "@nortexte": "CCPE2112752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-31" }, { "#text": "CEE directive 77-388 1977-05-15", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CEE directive 86-362 1985-07-16", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 262 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 42 à 46", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 50 decies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 50 nonies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006514764", "@num": "11", "#text": "Loi n°93-1420 du 31 décembre 1993 - art. 11 () JORF 1er janvier 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000361983", "@nortexte": "EURX9200218L", "@numtexte": "93-1420", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGITEXT000022970291", "#text": "Décret n°2010-1288\n du 27 octobre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022969658", "@nortexte": "ECEE1021093D", "@numtexte": "2010-1288", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-27" }, { "@id": "LEGITEXT000047766447", "#text": "Décret n°2023-525 du 29 juin 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047752740", "@nortexte": "ECOE2316655D", "@numtexte": "2023-525", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-29" }, { "@id": "LEGIARTI000048826994", "@num": "262 ter", "#text": "Code général des impôts, CGI. - art. 262 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835114", "@num": "271", "#text": "Code général des impôts, CGI. - art. 271 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856703", "@num": "286 ter A", "#text": "Code général des impôts, CGI. - art. 286 ter A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826856", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983770", "@num": "289 A", "#text": "Code général des impôts, CGI. - art. 289 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472118", "@num": "292", "#text": "Code général des impôts, CGI. - art. 292 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838508", "@num": "293 A", "#text": "Code général des impôts, CGI. - art. 293 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030091379", "@num": "242-0 O", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298667", "@num": "73 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296940", "@num": "73 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296946", "@num": "73 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046157930", "@num": "85 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 85 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046157921", "@num": "85 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 85 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298728", "@num": "95 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045131962", "@num": "95 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182408", "@num": "96 P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043584984", "@num": "50 octies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 octies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020786757", "@num": "50 septies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162566", "@fin": "2999-01-01", "#text": "Section VIII : Importations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000048218701", "@fin": "1979-07-01", "@num": "291", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309557", "@fin": "1983-12-30", "@num": "291", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309558", "@fin": "1985-12-31", "@num": "291", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309559", "@fin": "1991-07-29", "@num": "291", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309560", "@fin": "1993-01-01", "@num": "291", "@etat": "MODIFIE", "@debut": "1991-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309561", "@fin": "1994-09-02", "@num": "291", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309562", "@fin": "1995-10-27", "@num": "291", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309563", "@fin": "1996-05-12", "@num": "291", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309564", "@fin": "2000-03-31", "@num": "291", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309565", "@fin": "2005-01-01", "@num": "291", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309566", "@fin": "2007-12-29", "@num": "291", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035908", "@fin": "2010-01-01", "@num": "291", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642669", "@fin": "2011-01-01", "@num": "291", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412227", "@fin": "2017-05-05", "@num": "291", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596909", "@fin": "2021-07-01", "@num": "291", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471190", "@fin": "2022-01-01", "@num": "291", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983755", "@fin": "2023-01-01", "@num": "291", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046869025", "@fin": "2999-01-01", "@num": "291", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - 1 Les importations de biens sont soumises à la taxe sur la valeur ajoutée.

2 Est considérée comme importation d'un bien :

a) L'entrée en France d'un bien originaire ou en provenance d'un Etat qui n'appartient pas à la Communauté européenne et qui n'a pas été mis en libre pratique, ou d'un bien en provenance d'un territoire d'un autre Etat membre de la Communauté situé en dehors du champ d'application de la directive (CEE n° 77-388 modifiée du 17 mai 1977 du Conseil des communautés européennes, ou des îles anglo-normandes ;

b) La mise à la consommation en France d'un bien placé, lors de son entrée sur le territoire, sous l'un des régimes douaniers suivants prévus par la réglementation communautaire en vigueur :
\nconduite en douane, magasins et aires de dépôt temporaire, entrepôts d'importation ou d'exportation, perfectionnement actif, admission temporaire en exonération totale des droits à l'importation ou sous les procédures du transit externe ou du transit communautaire interne (1).

II. - Toutefois, sont exonérés :

1° Pendant la durée du régime qui leur est attribué, les biens qui sont importés et mis sous les régimes d'entrepôt à l'importation ou à l'exportation ou du perfectionnement actif autres que ceux qui sont mentionnés au 2 du I (1) ;

1° bis (Supprimé).

2° Les biens importés définitivement dans le cadre des franchises fiscales communautaires et qui sont désignés par arrêté.

Cet arrêté détermine également les modalités d'application du présent paragraphe (2) ;

3° Les produits suivants :

organes, sang et lait humains ;

devises, billets de banque et monnaies qui sont des moyens de paiement légaux, à l'exception des billets et monnaies de collection ;

or à l'état de minerai ;

or brut en masses ou lingots, grenailles, or natif, déchets et débris d'ouvrages ;

déchets neufs d'industrie et matières de récupération ;

4° L'or, sous toutes ses formes, importé par les instituts d'émission ;

5° Dans les conditions fixées par arrêté du ministre du budget, les navires, aéronefs, objets incorporés, engins et filets pour la pêche maritime prévus à l'article 262 II-2° à 5° (3) ;

6° Les produits de la pêche en l'état ou ayant fait l'objet d'opérations destinées à les préserver en vue de leur commercialisation importés par les entreprises de pêche maritime ;

7° Les prothèses dentaires importées par les dentistes ou prothésistes dentaires ;

8° Les œuvres d'art originales, les timbres, objets de collection ou d'antiquité, lorsque l'importation est réalisée directement à destination d'établissements agréés par le ministre de la culture et de la communication; les conditions d'application de ces dispositions sont fixées par arrêté du ministre du budget (4) ;

9° (Abrogé à compter du 1er janvier 1995, loi 94-1163) ;

III. - Sont également exonérées de la taxe sur la valeur ajoutée :

1° La réimportation, par la personne qui les a exportés, de biens dans l'état où ils ont été exportés et qui bénéficient de la franchise des droits de douane, ou qui en bénéficieraient s'ils étaient soumis à des droits de douane ;

2° Les prestations de services directement liées aux régimes et aux procédures mentionnés au 2 du I et au 1° du II (5) ;

3° Les radoubs, réparations et transformations des navires français à l'étranger à l'exception de celles de ces opérations qui portent sur des bateaux de sport ou de plaisance.

4° Les importations de biens expédiés ou transportés en un lieu situé sur le territoire d'un autre Etat membre de la Communauté européenne et qui font l'objet par l'importateur d'une livraison exonérée en vertu du I de l'article 262 ter.

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art. 292 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838508", "@num": "293 A", "#text": "Code général des impôts, CGI. - art. 293 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030091379", "@num": "242-0 O", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298667", "@num": "73 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296940", "@num": "73 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296946", "@num": "73 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046157930", "@num": "85 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 85 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046157921", "@num": "85 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 85 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298728", "@num": "95 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045131962", "@num": "95 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182408", "@num": "96 P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043584984", "@num": "50 octies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 octies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020786757", "@num": "50 septies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Directive CEE 77-388 1977-05-15", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Directive CEE 86-362 1985-07-16", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162566", "@fin": "2999-01-01", "#text": "Section VIII : Importations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000048218701", "@fin": "1979-07-01", "@num": "291", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309557", "@fin": "1983-12-30", "@num": "291", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309558", "@fin": "1985-12-31", "@num": "291", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309559", "@fin": "1991-07-29", "@num": "291", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309560", "@fin": "1993-01-01", "@num": "291", "@etat": "MODIFIE", "@debut": "1991-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309561", "@fin": "1994-09-02", "@num": "291", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309562", "@fin": "1995-10-27", "@num": "291", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309563", "@fin": "1996-05-12", "@num": "291", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309564", "@fin": "2000-03-31", "@num": "291", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309565", "@fin": "2005-01-01", "@num": "291", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309566", "@fin": "2007-12-29", "@num": "291", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035908", "@fin": "2010-01-01", "@num": "291", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642669", "@fin": "2011-01-01", "@num": "291", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412227", "@fin": "2017-05-05", "@num": "291", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596909", "@fin": "2021-07-01", "@num": "291", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471190", "@fin": "2022-01-01", "@num": "291", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983755", "@fin": "2023-01-01", "@num": "291", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046869025", "@fin": "2999-01-01", "@num": "291", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - 1. Les importations de biens sont soumises à la taxe sur la valeur ajoutée.

2. Est considérée comme importation d'un bien :

((a. l'entrée en France d'un bien, originaire ou en provenance d'un Etat ou d'un territoire n'appartenant pas à la Communauté européenne, et qui n'a pas été mis en libre pratique, ou d'un bien en provenance d'un territoire visé au 1° de l'article 256-0 d'un autre Etat membre de la Communauté européenne ;

((b. la mise à la consommation en France d'un bien placé, lors de son entrée sur le territoire, sous l'un des régimes suivants prévus par les règlements communautaires en vigueur : conduite en douane, magasins et aires de dépôt temporaire, zone franche, entrepôt franc, entrepôt d'importation, perfectionnement actif, admission temporaire en exonération totale des droits à l'importation, transit externe ou sous le régime du transit communautaire interne)) (M).

II. - Toutefois, sont exonérés :

((1° l'importation au sens du b du 2 du I de biens qui ont fait l'objet d'une ou plusieurs livraisons mentionnées au 6° ou au 7° du I de l'article 277 A pendant leur placement sous les régimes énumérés audit b)) (M) ;

1° bis (Supprimé).

2° Les biens importés définitivement dans le cadre des franchises fiscales communautaires et qui sont désignés par arrêté.

Cet arrêté détermine également les modalités d'application du 3° Les produits suivants :

Organes, sang et lait humains ;

Devises, billets de banque et monnaies qui sont des moyens de paiement légaux, à l'exception des billets et monnaies de collection ;

Or à l'état de minerai ;

Or brut en masses ou lingots, grenailles, or natif, déchets et débris d'ouvrages ;

Déchets neufs d'industrie et matières de récupération ;

4° L'or, sous toutes ses formes, importé par les instituts d'émission ;

5° Dans les conditions fixées par arrêté du ministre du budget, les navires, aéronefs, objets incorporés, engins et filets pour la pêche maritime prévus à l'article 262 II-2° à 5° (3) ;

6° Les produits de la pêche en l'état ou ayant fait l'objet d'opérations destinées à les préserver en vue de leur commercialisation importés par les entreprises de pêche maritime ;

7° Les prothèses dentaires importées par les dentistes ou prothésistes dentaires ;

8° Les œuvres d'art originales, les timbres, objets de collection ou d'antiquité, lorsque l'importation est réalisée directement à destination d'établissements agréés par le ministre de la culture et de la communication ; les conditions d'application de ces disposition sont fixées par arrêté du ministre du budget (3) ;

9° (Abrogé à compter du 1er janvier 1995).

III. - Sont également exonérées de la taxe sur la valeur ajoutée :

((2° les prestations de services directement liées au placement d'un bien, lors de son entrée sur le territoire, sous l'un des régimes mentionnés au b du 2 du I)) (M) ;

3° Les radoubs, réparations et transformations des navires français à l'étranger à l'exception de celles de ces opérations qui portent sur des bateaux de sport ou de plaisance.

(M) Modification de la loi.

(1) Arrêté du 30 décembre 1983 (JO du 25 janvier 1984).

(2) Annexe IV, art. 42 à 46.

(3) Annexe IV, art. 50 decies.

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art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030010994", "@num": "795-0 A", "#text": "Code général des impôts, CGI. - art. 795-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019298488", "@num": "81 C", "#text": "Code général des impôts, CGI. - art. 81 C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988624", "@num": "978", "#text": "Code général des impôts, CGI. - art. 978 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622249", "@num": "140 terdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028619107", "@num": "344 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624724", "@num": "46 quaterdecies V", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quaterdecies V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298401", "@num": "46 quindecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298409", "@num": "46 quindecies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298428", "@num": "46 quindecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-10-02 13D-2-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147104", "@fin": "2999-01-01", "#text": "Chapitre IV : Exonérations fiscales contractuelles et agréments", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "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": "LEGIARTI000006312595", "@fin": "1986-02-20", "@num": "1649 nonies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312596", "@fin": "1995-10-27", "@num": "1649 nonies", "@etat": "MODIFIE", "@debut": "1986-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312597", "@fin": "2010-05-01", "@num": "1649 nonies", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022178407", "@fin": "2999-01-01", "@num": "1649 nonies", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Nonobstant toute disposition contraire, les agréments auxquels est subordonné l'octroi d'avantages fiscaux prévus par la loi sont délivrés par le ministre de l'économie et des finances. Sauf disposition expresse contraire, toute demande d'agrément auquel est subordonnée l'application d'un régime fiscal particulier doit être déposée préalablement à la réalisation de l'opération qui la motive.

Des arrêtés du ministre pourront instituer des procédures simplifiées et déléguer le pouvoir de décision à des agents de l'administration des impôts ayant au moins le grade de directeur départemental (1).

II. – Des arrêtés du ministre de l'économie et des finances, pris après avis d'un organisme désigné par décret (2), peuvent définir, compte tenu de l'importance, de la nature ou du lieu d'exercice des activités considérées, les conditions des agréments auxquels des exonérations fiscales sont attachées en vertu des dispositions législatives ou réglementaires.

(1) Annexe IV, art. 170 quinquies à 170 decies.

(2) Annexe III, art. 344 K.

" } }, "LEGIARTI000006312947": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1736", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006312947", "URL": "article/LEGI/ARTI/00/00/06/31/29/LEGIARTI000006312947.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1736AAXXXXXAG" } }, "NOTA": { "CONTENU": "
NOTA : Les dispositions de l'article 1736 du code général des impôts s'appliquent à la majoration instituée au 2 de l'article 1695 ter. Elles entrent en vigueur à une date fixée par décret et, au plus tard, le 30 novembre 1992.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1725 à 1734, 1740 ter, 1756, 1756 ter, 1762 sexies, 1763 à 1768, 1768 bis, 1768 ter, 1770 bis, 1784, 1785 D, 1788 quinquies, 1788 sexies, 1788 septies, 1826 à 1836, 1840 H à 1840 N quater, 1840 N nonies, 1736, 1695 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 30 II Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000037520282", "@num": "10", "#text": "LOI n°2018-898 du 23 octobre 2018 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037518803", "@nortexte": "CPAE1805937L", "@numtexte": "2018-898", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-10-23" }, { "@id": "LEGIARTI000046852598", "@num": "3", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000048826202", "@num": "1649 A bis", "#text": "Code général des impôts, CGI. - art. 1649 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023364617", "@num": "1649 A quater", "#text": "Code général des impôts, CGI. - art. 1649 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160222", "@num": "1649 A ter", "#text": "Code général des impôts, CGI. - art. 1649 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428635", "@num": "1729-0 A", "#text": "Code général des impôts, CGI. - art. 1729-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981533", "@num": "1740 D", "#text": "Code général des impôts, CGI. - art. 1740 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030751913", "@num": "240", "#text": "Code général des impôts, CGI. - art. 240 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147254", "@fin": "2006-01-01", "#text": "A : Sanctions fiscales.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312941", "@fin": "1976-12-30", "@num": "1736", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243039", "@fin": "1976-12-30", "@num": "1736", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312942", "@fin": "1987-08-10", "@num": "1736", "@etat": "MODIFIE", "@debut": "1976-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312943", "@fin": "1987-07-09", "@num": "1736", "@etat": "MODIFIE_MORT_NE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312944", "@fin": "1992-07-04", "@num": "1736", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312945", "@fin": "1993-08-18", "@num": "1736", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312946", "@fin": "1995-10-27", "@num": "1736", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312947", "@fin": "1996-05-12", "@num": "1736", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312948", "@fin": "2000-03-31", "@num": "1736", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312949", "@fin": "2000-12-31", "@num": "1736", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312950", "@fin": "2004-03-27", "@num": "1736", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312951", "@fin": "2005-03-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312952", "@fin": "2006-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2005-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312953", "@fin": "2005-12-31", "@num": "1736", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312954", "@fin": "2005-12-31", "@num": "1736", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312955", "@fin": "2007-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312956", "@fin": "2009-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058476", "@fin": "2010-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020906055", "@fin": "2010-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641596", "@fin": "2011-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381020", "@fin": "2011-07-31", "@num": "1736", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024453186", "@fin": "2012-03-16", "@num": "1736", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025515898", "@fin": "2013-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946733", "@fin": "2013-12-08", "@num": "1736", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028311984", "@fin": "2014-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028450547", "@fin": "2014-08-10", "@num": "1736", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355844", "@fin": "2015-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752207", "@fin": "2016-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447453", "@fin": "2016-07-24", "@num": "1736", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033042796", "@fin": "2017-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2016-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033856285", "@fin": "2017-05-05", "@num": "1736", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596276", "@fin": "2017-09-22", "@num": "1736", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033812291", "@fin": "2017-09-22", "@num": "1736", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033843587", "@fin": "2018-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2017-09-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365192", "@fin": "2018-08-12", "@num": "1736", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312454", "@fin": "2019-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000035876345", "@fin": "2018-10-25", "@num": "1736", "@etat": "MODIFIE_MORT_NE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526138", "@fin": "2019-06-08", "@num": "1736", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686385", "@fin": "2020-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988257", "@fin": "2023-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044981473", "@fin": "2022-12-31", "@num": "1736", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860794", "@fin": "2023-06-03", "@num": "1736", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623321", "@fin": "2024-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046925376", "@fin": "2024-06-02", "@num": "1736", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049641122", "@fin": "2027-01-01", "@num": "1736", "@etat": "ABROGE_DIFF", "@debut": "2024-06-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047006062", "@fin": "2999-01-01", "@num": "1736", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les amendes, majorations, intérêts de retard prévus aux articles 1725 à 1734, 1740 ter, 1756, 1756 ter,1762 sexies, 1763 à 1768, 1768 bis, 1768 ter, 1770 bis, 1784, au III de l'article 1785 D et aux articles 1788 quinquies, 1788 sexies, ((1788 septies )) (M), 1826 à 1836, 1840 H à 1840 N quater et 1840 N nonies ainsi que les droits en sus sont constatés pa l'administration fiscale.
\n
Le recouvrement et le contentieux de ces sanctions sont assurés et suivis, dans les délais et selon les règles applicables à la catégorie d'impôts qu'ils concernent, contre tous les débiteurs tenus du principal desdits impôts ou déclarés solidaires par le présent code pour le paiement des pénalités.
\n
En cas de décès du contrevenant ou s'il s'agit d'une société, en cas de dissolution, les amendes, majorations et intérêts dont il s'agit constituent une charge de la succession ou de la liquidation.
\n
(M) Modification.
\n
" } }, "LEGIARTI000006312985": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1741", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006312985", "URL": "article/LEGI/ARTI/00/00/06/31/29/LEGIARTI000006312985.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1741AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 33 I Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000006495420", "@num": "14", "#text": "Ordonnance n°96-267 du 28 mars 1996 - art. 14 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000193176", "@nortexte": "JUSX9500191R", "@numtexte": "96-267", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-03-28" }, { "@id": "LEGIARTI000006495422", "@num": "15", "#text": "Ordonnance n°96-267 du 28 mars 1996 - art. 15 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000193176", "@nortexte": "JUSX9500191R", "@numtexte": "96-267", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-03-28" }, { "@id": "LEGIARTI000006495425", "@num": "16", "#text": "Ordonnance n°96-267 du 28 mars 1996 - art. 16 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000193176", "@nortexte": "JUSX9500191R", "@numtexte": "96-267", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-03-28" }, { "@id": "LEGIARTI000029336766", "@num": "4", "#text": "Ordonnance n° 2004-559 du 17 juin 2004 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438720", "@nortexte": "ECOX0400035R", "@numtexte": "2004-559", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000024247674", "@num": "7", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000031086665", "@num": "8", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000045807083", "@num": "12", "#text": "Décret n°2009-158\n du 11 février 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020246872", "@nortexte": "ECEM0824646D", "@numtexte": "2009-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-11" }, { "@id": "LEGIARTI000020672293", "@num": "32", "#text": "LOI n°2009-594\n du 27 mai 2009 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000021579930", "@num": "23", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000024612915", "@num": "2", "#text": "Arrêté du 28 septembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000045278826", "@num": "6", "#text": "Arrêté du 28 septembre 2011 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000031882318", "@num": "3", "#text": "Arrêté du 2 novembre 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000024774282", "@num": "4", "#text": "Arrêté du 2 novembre 2011 - 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art. 95 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037201911", "@num": "96", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 96 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389425", "@num": "97", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 97 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389362", "@num": "98", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 98 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389302", "@num": "99", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - 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art.", "@sens": "cible", "@cidtexte": "JORFTEXT000043950980", "@nortexte": "JUSB2123289D", "@numtexte": "2021-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-20" }, { "@id": "LEGIARTI000044622586", "@num": "1", "#text": "Décret n°2021-1822 du 27 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044572072", "@nortexte": "JUSB2132679D", "@numtexte": "2021-1822", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-27" }, { "@id": "LEGIARTI000046174897", "@num": "1", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174899", "@num": "2", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046439206", "@num": "3", "#text": "Arrêté du 12 septembre 2022 - 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L3371-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038591027", "@num": "L3381-2", "#text": "Code de la commande publique - art. 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Sans préjudice des dispositions particulières relatées dans la présente codification, quiconque s'est frauduleusement soustrait ou a tenté de se soustraire frauduleusement à l'établissement ou au paiement total ou partiel des impôts visés dans la présente codification, soit qu'il ait volontairement omis de faire sa déclaration dans les délais prescrits, soit qu'il ait volontairement dissimulé une part des sommes sujettes à l'impôt, soit qu'il ait organisé son insolvabilité ou mis obstacle par d'autres manœuvres au recouvrement de l'impôt, soit en agissant de toute autre manière frauduleuse, est passible, indépendamment des sanctions fiscales applicables, d'une amende de 250.000 F et d'un emprisonnement de cinq ans. Lorsque les faits ont été réalisés ou facilités au moyen soit d'achats ou de ventes sans facture, soit de factures ne se rapportant pas à des opérations réelles, ou qu'ils ont eu pour objet d'obtenir de l'Etat des remboursements injustifiés, leur auteur est passible d'une amende de 500.000 F et d'un emprisonnement de cinq ans.

Toutefois, cette disposition n'est applicable, en cas de dissimulation, que si celle-ci excède le dixième de la somme imposable ou le chiffre de 1.000 F.

Toute personne condamnée en application des dispositions du présent article peut être privée des droits civiques, civils et de famille, suivant les modalités prévues par l'article 131-26 du code pénal.

Le tribunal ordonnera dans tous les cas la publication intégrale ou par extraits des jugements dans le Journal officiel de la République française ainsi que dans les journaux désignés par lui et leur affichage intégral ou par extraits pendant trois mois sur les panneaux réservés à l'affichage des publications officielles de la commune où les contribuables ont leur domicile ainsi que sur la porte extérieure de l'immeuble du ou des établissements professionnels de ces contribuables. Les frais de la publication et de l'affichage dont il s'agit sont intégralement à la charge du condamné.

En cas de récidive dans le délai de cinq ans, le contribuable est puni d'une amende de 700.000 F et d'un emprisonnement de dix ans. L'affichage et la publicité du jugement sont ordonnés dans les conditions prévues au quatrième alinéa.

Les poursuites sont engagées dans les conditions prévues aux articles L 229 à L 231 du livre des procédures fiscales.

" } }, "LEGIARTI000006313708": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1734 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-31", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006313708", "URL": "article/LEGI/ARTI/00/00/06/31/37/LEGIARTI000006313708.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1734ABXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 53 A, 54 quater, 223 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 42 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1992-01-17 7D-2-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1992-07-23 4H-13-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147254", "@fin": "2006-01-01", "#text": "A : Sanctions fiscales.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049624578", "@fin": "1987-07-09", "@num": "1734 bis", "@etat": "MODIFIE", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313706", "@fin": "1992-07-04", "@num": "1734 bis", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313707", "@fin": "1995-10-27", "@num": "1734 bis", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313708", "@fin": "2002-12-31", "@num": "1734 bis", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313709", "@fin": "2006-01-01", "@num": "1734 bis", "@etat": "ABROGE", "@debut": "2003-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contribuables qui n'ont pas produit à l'appui de leur déclaration de résultats de l'exercice le tableau des provisions prévu en application des dispositions de l'article 53 A ou le relevé détaillé de certaines catégories de dépenses prévu à l'article 54 quater ou l'état des abandons de créances et subventions prévu au sixième alinéa de l'article 223 B ou qui fournissent des renseignements incomplets sont punis d'une amende égale à 5 % des sommes ne figurant pas sur le tableau, le relevé ou l'état.
\n
Ce taux est ramené à 1 % lorsque aucune infraction de même nature n'a été antérieurement commise par le contribuable au titre des trois années précédant celle au titre de laquelle l'infraction est commise et que les sommes correspondantes sont réellement déductibles.
" } }, "LEGIARTI000006313784": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1758 bis", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006313784", "URL": "article/LEGI/ARTI/00/00/06/31/37/LEGIARTI000006313784.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1758CAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 145", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000814579", "#text": "Décret 2006-356 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 37 II Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006323318", "@num": "17", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 17 () JORF 8 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162918", "@fin": "2999-01-01", "#text": "1 : Majorations de droits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313783", "@fin": "1995-10-27", "@num": "1758 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313784", "@fin": "2006-01-01", "@num": "1758 bis", "@etat": "ABROGE", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas de non-respect de l'engagement prévu au premier alinéa du c du 1 de l'article 145 la société participante est tenue de verser au Trésor une somme égale au montant de l'impôt dont elle a été exonérée indûment, majoré des intérêts de retard décomptés au taux de 0,75 % par mois. Ce versement est exigible dans les trois mois suivant la cession.
\n
" } }, "LEGIARTI000006313837": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1774", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006313837", "URL": "article/LEGI/ARTI/00/00/06/31/38/LEGIARTI000006313837.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1774AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1772, 1773", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 33 II Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006495420", "@num": "14", "#text": "Ordonnance n°96-267 du 28 mars 1996 - art. 14 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000193176", "@nortexte": "JUSX9500191R", "@numtexte": "96-267", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-03-28" }, { "@id": "LEGIARTI000006495422", "@num": "15", "#text": "Ordonnance n°96-267 du 28 mars 1996 - art. 15 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000193176", "@nortexte": "JUSX9500191R", "@numtexte": "96-267", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-03-28" }, { "@id": "LEGIARTI000006417290", "@num": "131-26", "#text": "Code pénal - art. 131-26 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162920", "@fin": "2999-01-01", "#text": "3 : Sanctions pénales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049244746", "@fin": "1979-07-01", "@num": "1774", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313835", "@fin": "1994-09-02", "@num": "1774", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313836", "@fin": "1995-10-27", "@num": "1774", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313837", "@fin": "2002-01-01", "@num": "1774", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313838", "@fin": "2009-05-14", "@num": "1774", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020630642", "@fin": "2013-10-13", "@num": "1774", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028059964", "@fin": "2999-01-01", "@num": "1774", "@etat": "VIGUEUR", "@debut": "2013-10-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes coupables de l'une des infractions visées aux 1° à 4° du 1 de l'article 1772 et à l'article 1773 peuvent être privées des droits civiques, civils et de famille, suivant les modalités prévues par l'article 131-26 du code pénal.
\n
En cas de récidive dans le délai de cinq ans, les personnes visées au premier alinéa sont punies d'une amende de 360 000 F et d'un emprisonnement de dix ans.
" } }, "LEGIARTI000006313876": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1788 septies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006313876", "URL": "article/LEGI/ARTI/00/00/06/31/38/LEGIARTI000006313876.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1788KAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 287, 1788 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1995-04-20 3D-6-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-06-23 3A-5-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 30 II Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006323319", "@num": "18", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 18 () JORF 8 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "JORFTEXT000000814579", "#text": "Décret 2006-356 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162921", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147259", "@fin": "2999-01-01", "#text": "B : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313876", "@fin": "2006-01-01", "@num": "1788 septies", "@etat": "ABROGE", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsqu'au titre d'une opération donnée le redevable de la taxe sur la valeur ajoutée est autorisé à la déduire, le défaut de mention de la taxe exigible sur la déclaration prévue au 1 de l'article 287, qui doit être déposée au titre de la période concernée, entraîne un rappel de droits correspondant assorti d'une amende égale à 5 p. 100 du rappel pour lequel le redevable bénéficie d'un droit à déduction.
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Les dispositions des quatrième et cinquième alinéas de l'article 1788 sexies sont applicables à l'amende prévue au premier alinéa.
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[*Cf Instruction 1995-04-20 3D-6-95.*]
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" } }, "LEGIARTI000006314181": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "298 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006314181", "URL": "article/LEGI/ARTI/00/00/06/31/41/LEGIARTI000006314181.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0298AHXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 256 bis, 262, 297 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006514764", "@num": "11", "#text": "Loi n°93-1420 du 31 décembre 1993 - art. 11 () JORF 1er janvier 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000361983", "@nortexte": "EURX9200218L", "@numtexte": "93-1420", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 16 XVI", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319175", "@num": "16", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 16 (V) JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179907", "@fin": "1999-03-31", "#text": "V : Moyens de transport neufs.", "@debut": "1993-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162568", "@fin": "2999-01-01", "#text": "Section IX : Régimes spéciaux", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006314180", "@fin": "1995-10-27", "@num": "298 sexies", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314181", "@fin": "1998-04-22", "@num": "298 sexies", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314182", "@fin": "1999-03-31", "@num": "298 sexies", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Sont soumises à la taxe sur la valeur ajoutée les acquisitions intracommunautaires de moyens de transport neufs effectuées par des personnes mentionnées au 2° du I de l'article 256 bis ou par toute autre personne non assujettie.
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II. Est exonérée de la taxe sur la valeur ajoutée [*TVA*] la livraison par un assujetti d'un moyen de transport neuf expédié ou transporté sur le territoire d'un autre Etat membre de la Communauté européenne.
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III. 1. Sont considérés comme moyens de transport : les bateaux d'une longueur de plus de 7,5 mètres, les aéronefs dont le poids total au décollage excède 1 550 kilogrammes et les véhicules terrestres à moteur d'une cylindrée de plus de 48 centimètres cubes ou d'une puissance de plus de 7,2 kilowatts, destinés au transport de personnes ou de marchandises, à l'exception des bateaux et aéronefs visés aux 2° et 4° du II de l'article 262.
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((2. Sont considérés comme moyens de transport neufs :
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a. les bateaux et aéronefs dont la livraison est effectuée dans les trois mois suivant la première mise en service ou qui ont, respectivement, navigué moins de 100 heures, ou volé moins de 40 heures ;
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b. les véhicules terrestres dont la livraison est effectuée dans les six mois suivant la première mise en service ou qui ont parcouru moins de 6000 kilomètres)) (1).
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IV. Est considérée comme assujettie toute personne qui effectue à titre occasionnel la livraison d'un moyen de transport neuf expédié ou transporté sur le territoire d'un autre Etat membre de la Communauté européenne, à destination de l'acheteur, par le vendeur, par l'acheteur ou pour leur compte, dans les conditions prévues au II.
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V. Le droit à déduction prend naissance au moment de la livraison du moyen de transport neuf.
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L'assujetti peut obtenir le remboursement de la taxe sur la valeur ajoutée facturée ou acquittée au titre de la livraison, de l'importation ou de l'acquisition intracommunautaire de ce moyen de transport neuf. Le remboursement ne peut excéder le montant de la taxe sur la valeur ajoutée qui serait due si la livraison n'était pas exonérée.
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Un décret en Conseil d'Etat fixe les conditions d'application des dispositions du présent article et, notamment, en tant que de besoin, les mesures permettant, en vue d'en assurer le contrôle, l'identification des moyens de transport neufs. ((VI. - Les dispositions de l'article 297 A ne sont pas applicables aux livraisons de moyens de transport neufs visées au II)) (1).
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(1) Modification. Ces dispositions entrent en vigueur à compter du 1er janvier 1995.
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" } }, "LEGIARTI000006314210": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "362", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006314210", "URL": "article/LEGI/ARTI/00/00/06/31/42/LEGIARTI000006314210.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0362AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 19 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGITEXT000006069565", "#text": "Code de la consommation L212-1 à L215-5, L215-7 à L215-9, L216-1 à L216-9", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179920", "@fin": "1996-05-12", "#text": "B bis : Régime du rhum.", "@debut": "1985-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162587", "@fin": "1998-04-22", "#text": "Section I : Alcools", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147050", "@fin": "1998-04-22", "#text": "Chapitre premier : Boissons", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "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": "LEGIARTI000048234876", "@fin": "1985-09-01", "@num": "362", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314206", "@fin": "1989-12-30", "@num": "362", "@etat": "MODIFIE", "@debut": "1985-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314207", "@fin": "1993-01-05", "@num": "362", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314208", "@fin": "1993-08-18", "@num": "362", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314209", "@fin": "1995-10-27", "@num": "362", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314210", "@fin": "1996-05-12", "@num": "362", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Peuvent être importés en France continentale et en Corse, en exemption de la soulte et jusqu'à concurrence d'une quantité annuelle fixée à 204 050 hectolitres d'alcool pur jusqu'au ((31 décembre 1995)) (1), les rhums et tafias originaires des départements et territoires français d'outre-mer et des pays de la zone franc ayant passé avec la France des accords à cet effet, qui présentent les caractères spécifiques définis par les décrets pris pour l'application des articles L212-1 à L215-5, L215-7 à L215-9, L216-1 à L216-9 du code de la consommation sur les fraudes et falsifications en matière de produits ou de services et ne titrent pas plus de 80 % vol.
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Des arrêtés déterminent les modalités d'application de cette disposition et celles de la répartition des rhums et tafias entre les départements et territoires français d'outre-mer et les pays de la zone franc ayant passé avec la France des accords à cet effet.
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(1) Modification de la loi.
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" } }, "LEGIARTI000006315274": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L135 G", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006315274", "URL": "article/LEGI/ARTI/00/00/06/31/52/LEGIARTI000006315274.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL135AHXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 28 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180058", "@fin": "2999-01-01", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315274", "@fin": "2999-01-01", "@num": "L135 G", "@etat": "VIGUEUR", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les services en charge de l'équipement et du logement et ceux de l'administration fiscale peuvent se communiquer mutuellement les informations relatives au recensement et à l'achèvement des opérations de construction, de démolition et de modification portant sur les immeubles.
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" } }, "LEGIARTI000006315590": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L280", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006315590", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315590.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL280AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1954", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 1948-12-09 art. 1813", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Loi 1943-08-10 art. 6", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000874214", "#text": "Loi 59-1472 1959-12-28 art. 97 (al. 10)", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 34 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147340", "@fin": "2999-01-01", "#text": "Chapitre II : Le sursis de paiement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315589", "@fin": "1995-10-27", "@num": "L280", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315590", "@fin": "2999-01-01", "@num": "L280", "@etat": "VIGUEUR", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En matière d'impôts directs et de taxes sur le chiffre d'affaires, lorsque le tribunal administratif estime qu'une demande ayant comporté un sursis de paiement a entraîné un retard abusif dans le paiement de l'impôt, il peut prononcer une majoration des droits contestés à tort.

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Le montant de cette majoration ne peut dépasser 1% par mois entier écoulé entre la date de l'enregistrement de la demande au greffe et celle du jugement ou celle du paiement si l'impôt est acquitté avant le jugement.

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La majoration est exigible en totalité dès l'émission d'un rôle ou d'un avis de mise en recouvrement.

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" } }, "LEGIARTI000006315980": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L209", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006315980", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315980.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL209AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1731", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317230", "@num": "73", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 73 (P)", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 35 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000023410011", "@num": "1912", "#text": "Code général des impôts, CGI. - art. 1912 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520606", "@num": "216", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 216 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000049633806", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163111", "@fin": "2999-01-01", "#text": "Section IV : Conséquences des décisions prises sur les réclamations et des décisions des cours et tribunaux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315978", "@fin": "1982-01-01", "@num": "L209", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315979", "@fin": "1995-10-27", "@num": "L209", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315980", "@fin": "2004-06-01", "@num": "L209", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315981", "@fin": "2006-01-01", "@num": "L209", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315982", "@fin": "2005-12-31", "@num": "L209", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315983", "@fin": "2015-01-01", "@num": "L209", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029066133", "@fin": "2999-01-01", "@num": "L209", "@etat": "VIGUEUR", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque le tribunal administratif rejette totalement ou partiellement la demande d'un contribuable tendant à obtenir l'annulation ou la réduction d'une imposition établie en matière d'impôts directs à la suite d'un redressement ou d'une taxation d'office, les cotisations ou fractions de cotisations maintenues à la charge du contribuable et pour lesquelles celui-ci avait présenté une réclamation assortie d'une demande de sursis de paiement donnent lieu au paiement d'intérêts moratoires au taux de l'intérêt légal. Ces intérêts moratoires ne sont pas dus sur les cotisations ou fractions de cotisations d'impôts soumises à l'intérêt de retard visé à l'article 1731 du code général des impôts.
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Ces dispositions sont également applicables en cas de désistement du contribuable auprès de la juridiction saisie.
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Sur demande justifiée du contribuable, le montant des intérêts moratoires est réduit du montant des frais éventuellement engagés pour la constitution des garanties propres à assurer le recouvrement des impôts contestés.
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Les intérêts courent du premier jour du treizième mois suivant celui de la date limite de paiement jusqu'au jour du paiement effectif des cotisations. Ils sont recouvrés dans les mêmes conditions et sous les mêmes garanties, sûretés et privilèges que les impositions auxquelles ils s'appliquent.
" } }, "LEGIARTI000006317378": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "61", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-07-26", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006317378", "URL": "article/LEGI/ARTI/00/00/06/31/73/LEGIARTI000006317378.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECSXXXXXX061AAXXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000874213", "#text": "Loi 59-1454 1959-12-26 art. 76 Finances pour 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000333963", "#text": "Loi 75-1278 1975-12-30 art. 11 III Finances pour 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFTEXT000000319977", "#text": "Loi 83-1179 1983-12-29 art. 36 Finances pour 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000512205", "#text": "Loi 86-1067 1986-09-30", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "JORFTEXT000000178406", "#text": "Loi 92-1376 1992-12-30 art. 49 I Finances pour 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000178406", "#text": "Loi 92-1376 1992-12-30 art. 49 IV finances pour 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 12 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134049", "@fin": "2999-01-01", "#text": "B : Opérations à caractère temporaire.", "@debut": "1984-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114679", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions applicables à l'année 1984", "@debut": "1984-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084508", "@fin": "2999-01-01", "#text": "Deuxième partie : Moyens des services et dispositions spéciales", "@debut": "1983-12-30" } ] }, "@cid": "JORFTEXT000000319977", "@num": "83-1179", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°83-1179 du 29 décembre 1983 DE FINANCES POUR 1984", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000319977", "@c_titre_court": "Loi n°83-1179 du 29 décembre 1983" }, { "@fin": "2999-01-01", "#text": "Loi n° 83-1179 du 29 décembre 1983 de finances pour 1984 (1)", "@debut": "1984-01-01", "@id_txt": "LEGITEXT000006068781", "@c_titre_court": "Loi n° 83-1179 du 29 décembre 1983" } ], "@date_publi": "1983-12-30", "@date_signature": "1983-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006317375", "@fin": "1988-12-30", "@num": "61", "@etat": "MODIFIE", "@debut": "1984-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006317376", "@fin": "1993-01-01", "@num": "61", "@etat": "MODIFIE", "@debut": "1988-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006317377", "@fin": "1994-12-30", "@num": "61", "@etat": "MODIFIE", "@debut": "1993-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006317378", "@fin": "2009-07-26", "@num": "61", "@etat": "MODIFIE", "@debut": "1994-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020905779", "@fin": "2999-01-01", "@num": "61", "@etat": "VIGUEUR", "@debut": "2009-07-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - L'intitulé du compte d'affectation spéciale \"Soutien financier de l'industrie cinématographique\" devient \"Soutien financier de l'industrie cinématographique et de l'industrie des programmes audiovisuels\".
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II. - Ce compte comporte deux sections :
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1° La première section concerne les opérations relatives au soutien financier de l'industrie cinématographique, conformément aux dispositions de l'article 76 de la loi de finances pour 1960 (n° 59-1454 du 26 décembre 1959) et du III de l'article 11 de la loi de finances pour 1976 (n° 75-1278 du 30 décembre 1975). La contribution de l'Etat, et dans des proportions établies chaque année par la loi de finances, le produit de la taxe et du prélèvement prévus à l'article 36 de la présente loi ainsi que le produit de la taxe instituée au I de l'article 49 de la loi de finances pour 1993 (n° 92-1376 du 30 décembre 1992) sont portés en recettes de cette première section ;
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2° La deuxième section concerne les opérations relatives au soutien financier de l'industrie des programmes audiovisuels, à l'exclusion des oeuvres cinématographiques. Elle retrace :
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a) En recettes :
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- dans des proportions établies chaque année par la loi de finances, le produit de la taxe et du prélèvement prévus à l'article 36 de la présente loi, ainsi que celui de la taxe instituée au I de l'article 49 de la loi de finances pour 1993 (n° 92-1376 du 30 décembre 1992) ;
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- le remboursement des avances de l'Etat aux entreprises ressortissant à l'industrie des programmes audiovisuels tels que définis au b ci-dessous ;
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- la contribution de l'Etat ;
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- le produit des sommes que les titulaires d'une autorisation d'exploiter un service de télévision et les sociétés prévues aux articles 44 (2°, 3°, 4°) et 45 de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication sont tenus de verser en application des dispositions des titres II et III de ladite loi ;
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- les recettes diverses ou accidentelles ;
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b) En dépenses :
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- les subventions, avances et garanties de prêts accordées aux entreprises ressortissant à l'industrie des programmes audiovisuels destinés aux services de télévision soumis à la taxe et au prélèvement prévus à l'article 36 de la présente loi ou relevant de l'article 34-1 de la loi n° 86-1067 du 30 septembre 1986 précitée ;
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- les frais de gestion du compte ;
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- les dépenses diverses ou accidentelles.
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III. - Par dérogation à l'affectation prévue au II ci-dessus, le soutien financier attribué aux entreprises de production peut indifféremment être utilisé pour des oeuvres cinématographiques ou audiovisuelles dès lors que ce soutien est destiné à la préparation desdites oeuvres.
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IV. - L'exécution des opérations relatives à la gestion du compte d'affectation spéciale \"Soutien financier de l'industrie cinématographique et de l'industrie des programmes audiovisuels\" est confiée au Centre national de la cinématographie.
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Les modalités d'application du présent article, notamment la détermination des productions et éditions susceptibles de bénéficier d'une aide financière, sont fixées par décret.
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" } }, "LEGIARTI000006318125": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "68", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-31", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006318125", "URL": "article/LEGI/ARTI/00/00/06/31/81/LEGIARTI000006318125.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFEXXXXXX068AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 49 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006114709", "@fin": "2999-01-01", "#text": "I. - MESURES CONCERNANT LA FISCALITÉ.", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084543", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "1990-12-30" } ] }, "@cid": "JORFTEXT000000864574", "@nor": "ECOX9000172L", "@num": "90-1169", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°90-1169 du 29 décembre 1990 DE FINANCES RECTIFICATIVE POUR 1990", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000864574", "@c_titre_court": "Loi n°90-1169 du 29 décembre 1990" }, { "@fin": "2999-01-01", "#text": "Loi n° 90-1169 du 29 décembre 1990 de finances rectificative pour 1990 (1)", "@debut": "1990-12-30", "@id_txt": "LEGITEXT000006069135", "@c_titre_court": "Loi n° 90-1169 du 29 décembre 1990" } ], "@date_publi": "1990-12-30", "@date_signature": "1990-12-29", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006318124", "@fin": "1994-12-30", "@num": "68", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006318125", "@fin": "2002-12-31", "@num": "68", "@etat": "MODIFIE", "@debut": "1994-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006318126", "@fin": "2017-01-01", "@num": "68", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817911", "@fin": "2018-01-01", "@num": "68", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036432524", "@fin": "2999-01-01", "@num": "68", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. et II. Paragraphes modificateurs
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III. - Dans la limite de 10 milliards de francs, le ministre de l'économie, des finances et du budget est autorisé à prendre les mesures nécessaires en vue de l'annulation, totale ou partielle, ou de la cession de dettes de pays en développement ou de pays d'Europe centrale et orientale bénéficiaires potentiels des concours de la Banque européenne pour la reconstruction et le développement au sens de l'article 8 de l'accord du 29 mai 1990 portant création de celle-ci, dans le cadre de recommandations adoptées à la réunion de leurs principaux pays créanciers.
\n
Lorsque les prêts ont été consentis sans garantie de l'Etat par la Caisse centrale de coopération économique, celle-ci peut être indemnisée de tout ou partie de la perte éventuelle enregistrée à cette occasion.
" } }, "LEGIARTI000006318352": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "64", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-12-31", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006318352", "URL": "article/LEGI/ARTI/00/00/06/31/83/LEGIARTI000006318352.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFJXXXXXX064AAXXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "Accord 1960-01-26 art. 1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 50 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000048838955", "@num": "128", "#text": "Loi n° 2005-1720 du 30 décembre 2005 - art. 128 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000355987", "@nor": "ECOX9100184L", "@num": "91-1323", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 91-1323 du 30 décembre 1991 de finances rectificative pour 1991 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000355987", "@c_titre_court": "Loi n° 91-1323 du 30 décembre 1991" }, { "@fin": "2999-01-01", "#text": "Loi n° 91-1323 du 30 décembre 1991 de finances rectificative pour 1991 (1)", "@debut": "1991-12-31", "@id_txt": "LEGITEXT000006078469", "@c_titre_court": "Loi n° 91-1323 du 30 décembre 1991" } ], "@date_publi": "1991-12-31", "@date_signature": "1991-12-30", "@num_parution_jo": "0304" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006318350", "@fin": "1993-12-31", "@num": "64", "@etat": "PERIME", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006318351", "@fin": "1994-12-30", "@num": "64", "@etat": "MODIFIE", "@debut": "1993-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006318352", "@fin": "1995-12-31", "@num": "64", "@etat": "MODIFIE", "@debut": "1994-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006318353", "@fin": "1996-12-31", "@num": "64", "@etat": "MODIFIE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006318354", "@fin": "1999-12-31", "@num": "64", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006318355", "@fin": "2001-12-29", "@num": "64", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006318356", "@fin": "2004-12-31", "@num": "64", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006318357", "@fin": "2006-12-27", "@num": "64", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006318358", "@fin": "2007-12-29", "@num": "64", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018034275", "@fin": "2009-01-01", "@num": "64", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020059144", "@fin": "2011-01-01", "@num": "64", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380320", "@fin": "2013-01-01", "@num": "64", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948537", "@fin": "2016-01-01", "@num": "64", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031782237", "@fin": "2017-01-01", "@num": "64", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817914", "@fin": "2022-01-01", "@num": "64", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044979406", "@fin": "2999-01-01", "@num": "64", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans la limite de 6 000 millions de francs, le ministre de l'économie, des finances et du budget est autorisé à prendre les mesures nécessaires en vue de la remise de dettes, en application des recommandations arrêtées à la réunion de leurs principaux pays créanciers, en faveur de pays en développement visés par l'article 1er de l'accord du 26 janvier 1960 instituant l'Association internationale de développement.
\n
" } }, "LEGIARTI000006319146": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "77", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1995-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006319146", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319146.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGTXXXXXX077AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000367398", "#text": "Loi 94-1162 1994-12-29 Finances pour 1995 JORF 30 décembre 1994 en vigueur le 1er janvier 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 12 Finances rectificative pour 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084572", "@fin": "2999-01-01", "#text": "1. Mesures de soutien de l'activité et de l'emploi.", "@debut": "1995-01-01" } ] }, "@cid": "JORFTEXT000000367398", "@nor": "BUDX9400125L", "@num": "94-1162", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi de finances pour 1995 (n° 94-1162 du 29 décembre 1994 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000367398", "@c_titre_court": "Loi n°94-1162 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1162 du 29 décembre 1994 de finances pour 1995", "@debut": "1995-01-01", "@id_txt": "LEGITEXT000005617312", "@c_titre_court": "Loi n° 94-1162 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319146", "@fin": "2999-01-01", "@num": "77", "@etat": "VIGUEUR", "@debut": "1995-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions régissant le compte de soutien financier de l'industrie cinématographique et de l'industrie des programmes audiovisuels sont celles résultant de l'article 12 de la loi de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994).
\n
" } }, "LEGIARTI000006319160": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319160", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319160.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006740165", "@num": "L135-1", "#text": "Code de la sécurité sociale. - art. L135-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 1107", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006319160", "@fin": "2007-09-01", "@num": "1", "@etat": "PERIME", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sommes correspondant au service en 1994 par le régime d'assurance vieillesse de base mentionné à l'article 1107 du code rural des majorations de pension accordées en fonction du nombre d'enfants sont prises en charge par le fonds de solidarité vieillesse institué par l'article L. 135-1 du code de la sécurité sociale.
\n
" } }, "LEGIARTI000006319161": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319161", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319161.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006319161", "@fin": "2007-09-01", "@num": "2", "@etat": "PERIME", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué, pour 1994, au profit du budget général de l'Etat un prélèvement exceptionnel de 80 000 000 F sur les réserves de la Caisse nationale des monuments historiques et des sites.
\n
" } }, "LEGIARTI000006319162": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319162", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319162.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006312430", "@num": "1618 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1618 nonies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312421", "@num": "1618 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1618 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319162", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. et II. Paragraphes modificateurs
\n
III. - Ces montants s'appliquent à compter de la campagne 1994-1995.
" } }, "LEGIARTI000006319163": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319163", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319163.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX004AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006319163", "@fin": "2007-09-01", "@num": "4", "@etat": "PERIME", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'ajustement des recettes, tel qu'il résulte des évaluations révisées figurant à l'état A annexé à la présente loi, et le supplément de charges du budget de l'Etat pour 1994 sont fixés ainsi qu'il suit : (tableau non reproduit).
\n
" } }, "LEGIARTI000006319164": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319164", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319164.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX005AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006319164", "@fin": "2007-09-01", "@num": "5", "@etat": "PERIME", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est ouvert aux ministres, au titre des dépenses ordinaires des services civils pour 1994, des crédits supplémentaires s'élevant à la somme totale de 41 269 709 373 F conformément à la répartition par titre et par ministère qui en est donnée à l'état B annexé à la présente loi.
\n
" } }, "LEGIARTI000006319166": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319166", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319166.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX006AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006319166", "@fin": "2007-09-01", "@num": "6", "@etat": "PERIME", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est ouvert aux ministres, au titre des dépenses en capital des services civils pour 1994, des autorisations de programme et des crédits de paiement supplémentaires s'élevant respectivement aux sommes de 3 428 060 965 F et de 2 075 559 847 F conformément à la répartition par titre et par ministère qui en est donnée à l'état C annexé à la présente loi.
\n
" } }, "LEGIARTI000006319167": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319167", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319167.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX007AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006319167", "@fin": "2007-09-01", "@num": "7", "@etat": "PERIME", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est ouvert au ministre d'Etat, ministre de la défense, au titre des dépenses ordinaires des services militaires pour 1994, des crédits supplémentaires s'élevant à la somme de 2 905 650 000 F.
\n
" } }, "LEGIARTI000006319168": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319168", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319168.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX008AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006319168", "@fin": "2007-09-01", "@num": "8", "@etat": "PERIME", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est ouvert aux ministres, au titre des dépenses des budgets annexes pour 1994, des autorisations de programme et des crédits de paiement supplémentaires s'élevant respectivement aux sommes de 25 200 000 F et de 17 571 162 F ainsi répartis :
\n
" } }, "LEGIARTI000006319170": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "10", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319170", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319170.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX010AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006319170", "@fin": "2007-09-01", "@num": "10", "@etat": "PERIME", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est ouvert au ministre de l'économie et des finances pour 1994, au titre des comptes d'affectation spéciale, des autorisations de programme et des crédits de paiement supplémentaires s'élevant respectivement aux sommes de 58 500 000 F et de 58 500 000 F.
\n
" } }, "LEGIARTI000006319172": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "13", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319172", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319172.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX013AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000729287", "#text": "Décret 94-256 1994-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000729287", "@nortexte": "BUDB9410025D", "@numtexte": "94-256", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-03-30" }, { "@id": "JORFTEXT000000366124", "#text": "Décret 94-839 1994-09-29", "@sens": "source", "@cidtexte": "JORFTEXT000000366124", "@nortexte": "BUDB9410074D", "@numtexte": "94-839", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-09-29" }, { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006319172", "@fin": "2007-09-01", "@num": "13", "@etat": "PERIME", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont ratifiés les crédits ouverts par les décrets d'avance n° 94-256 du 30 mars 1994 et n° 94-839 du 29 septembre 1994.
\n
" } }, "LEGIARTI000006319173": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "14", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319173", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319173.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX014AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006319173", "@fin": "2007-09-01", "@num": "14", "@etat": "PERIME", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le produit supplémentaire de 133 500 000 F, hors taxe sur la valeur ajoutée, de taxe parafiscale affectée au financement des organismes du secteur public de la communication audiovisuelle, correspondant à l'excédent de clôture de l'exercice 1993 reporté sur l'exercice 1994, est réparti comme suit :
\n
(Tableau non repris, voir JO du 30/12/1994 page 18782).
" } }, "LEGIARTI000006319174": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "15", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319174", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319174.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX015AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006309719", "@num": "302 septies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 septies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1995-02-17 3E-1-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006315953", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319174", "@fin": "2999-01-01", "@num": "15", "@etat": "VIGUEUR", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II.-Ces dispositions s'appliquent :
\n
1° A l'impôt sur le revenu dû au titre de 1994 et des années suivantes ;
\n
2° A l'impôt dû par les sociétés sur leurs résultats des exercices clos à compter du 31 décembre 1994 ;
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3° A compter du 1er janvier 1995 pour les taxes sur le chiffre d'affaires.
\n
III.-Pour l'application de l'article L. 52 du livre des procédures fiscales, les dispositions du I s'appliquent aux contrôles pour lesquels la première intervention sur place a lieu à compter du 2 janvier 1995.
" } }, "LEGIARTI000006319175": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "16", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319175", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319175.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX016AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318697", "@num": "26", "#text": "Loi - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006304226", "@num": "256 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 256 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309307", "@num": "257", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 257 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304247", "@num": "258 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304249", "@num": "258 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304286", "@num": "262 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 262 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309418", "@num": "266", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 266 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304324", "@num": "275", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 275 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304362", "@num": "278 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 278 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309548", "@num": "289", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 289 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309563", "@num": "291", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 291 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304512", "@num": "297 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304515", "@num": "297 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304516", "@num": "297 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304517", "@num": "297 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304518", "@num": "297 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304520", "@num": "297 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314181", "@num": "298 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1995-02-17 3K-1-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319175", "@fin": "2999-01-01", "@num": "16", "@etat": "VIGUEUR", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. à XV. : Paragraphes modificateurs
\n
XVI. Les dispositions des I à XV entrent en vigueur à compter du 1er janvier 1995, à l'exception du 2° du XV dont l'entrée en vigueur est fixée au 1er avril 1995.
" } }, "LEGIARTI000006319178": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "18", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319178", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319178.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX018AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006312786", "@num": "1698", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1698 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313634", "@num": "1698 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1698 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313155", "@num": "1794", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1794 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304777", "@num": "423", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 423 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304780", "@num": "424", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 424 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304783", "@num": "425", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 425 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304786", "@num": "426", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 426 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304929", "@num": "563", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 563 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312783", "@num": "1698", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1698 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Règlement CEE 133/94 1994-01-24 (Conseil)", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Règlement CEE 1785/81 1981-06-30 art. 28 (Conseil)", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319178", "@fin": "2999-01-01", "@num": "18", "@etat": "VIGUEUR", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. à V. : Paragraphes modificateurs
\n
VI. Les quatre premiers alinéas de l'article 1698 et les dispositions de l'article 1698 ter s'appliquent à la cotisation à la production sur le sirop d'inuline instituée par l'article 28 du règlement (CE) n° 1785 / 81 du Conseil du 30 juin 1981 modifié par le règlement (CE) n° 133 / 94 du Conseil du 24 janvier 1994.
" } }, "LEGIARTI000006319179": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "21", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319179", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319179.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX021AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319179", "@fin": "2999-01-01", "@num": "21", "@etat": "VIGUEUR", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des décisions de justice passées en force de chose jugée, les impositions directes locales émises au titre de 1994 au profit des districts de la haute vallée de l'Oise et de la vallée du Matz et de l'Oise sont réputées régulières, en tant que leur légalité serait contestée sur le fondement de l'irrégularité des arrêtés du préfet de l'Oise du 28 décembre 1993 autorisant la création desdits districts.
\n
" } }, "LEGIARTI000006319180": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "22", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319180", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319180.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX022AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Instruction 1995-04-07 3A-5-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006296444", "@num": "172", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 172 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309325", "@num": "259 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 259 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304243", "@num": "259 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 259 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319180", "@fin": "2999-01-01", "@num": "22", "@etat": "VIGUEUR", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. et II. Paragraphes modificateurs
\n
III. - Les dispositions du présent article s'appliquent aux loyers échus à compter du 1er janvier 1995, à l'exception des loyers se rapportant à des contrats portant sur des biens importés avant le 1er janvier 1993.
" } }, "LEGIARTI000006319181": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "23", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319181", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319181.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX023AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006313501", "@num": "1663 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1663 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308446", "@num": "202", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 202 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1995-03-16 5G-8-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319181", "@fin": "2999-01-01", "@num": "23", "@etat": "VIGUEUR", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. - Les dispositions du I s'appliquent à compter de l'imposition des revenus de 1995.
" } }, "LEGIARTI000006319182": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "24", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319182", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319182.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX024AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006307880", "@num": "151 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1995-02-13 4B-1-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319182", "@fin": "2999-01-01", "@num": "24", "@etat": "VIGUEUR", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. - Ces dispositions s'appliquent aux apports réalisés à compter du 1er janvier 1995.
" } }, "LEGIARTI000006319183": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "25", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319183", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319183.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX025AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000187805", "#text": "Décret 95-407 1995-04-14", "@sens": "source", "@cidtexte": "JORFTEXT000000187805", "@nortexte": "BUDF9510004D", "@numtexte": "95-407", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-14" }, { "@id": "LEGIARTI000006307880", "@num": "151 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307189", "@num": "93 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1996-03-05 4B-2-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319183", "@fin": "2999-01-01", "@num": "25", "@etat": "VIGUEUR", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. et II. Paragraphes modificateurs
\n
III. - Les dispositions du I et du II s'appliquent aux apports et aux transformations réalisés à compter du 1er janvier 1994.
" } }, "LEGIARTI000006319184": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "29", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319184", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319184.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX029AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006304554", "@num": "302 bis KA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis KA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006319184", "@fin": "2007-09-01", "@num": "29", "@etat": "PERIME", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. - Ces montants s'appliquent à compter du 1er janvier 1995.
" } }, "LEGIARTI000006319185": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "36", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319185", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319185.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX036AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Instruction 1996-01-31 4B-1-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006307543", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319185", "@fin": "2999-01-01", "@num": "36", "@etat": "VIGUEUR", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. A à G : Paragraphes modificateurs
\n
II. - Les dispositions du présent article, à l'exception de celles du E, s'appliquent pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1994.
" } }, "LEGIARTI000006319186": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319186", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319186.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX038AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006302258", "@num": "38 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1995-02-15 4A-3-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319186", "@fin": "2999-01-01", "@num": "38", "@etat": "VIGUEUR", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. Les dispositions du I s'appliquent pour la détermination du résultat des exercices ouverts à compter du 1er janvier 1994.
" } }, "LEGIARTI000006319187": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319187", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319187.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX039AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Instruction 1995-04-25 4C-3-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006307569", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319187", "@fin": "2999-01-01", "@num": "39", "@etat": "VIGUEUR", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. Les dispositions du I s'appliquent aux emprunts émis au cours des exercices ouverts à compter du 1er janvier 1994.
" } }, "LEGIARTI000006319188": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "40", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319188", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319188.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX040AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994 Rectificatif JORF 21 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006307908", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307489", "@num": "31", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1995-05-17 5D-5-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319188", "@fin": "2999-01-01", "@num": "40", "@etat": "VIGUEUR", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. à III. Paragraphes modificateurs
\n
IV. Les dispositions des I, II et III s'appliquent aux dépenses payées par les propriétaires qui ont obtenu une autorisation de travaux à compter du 1er janvier 1995.
" } }, "LEGIARTI000006319189": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319189", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319189.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX041AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Instruction 1995-06-29 4I-1-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006308608", "@num": "210 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 210 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319189", "@fin": "2999-01-01", "@num": "41", "@etat": "VIGUEUR", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. Les dispositions du I sont applicables aux opérations de fusion prenant effet au cours des exercices ouverts à compter du 1er janvier 1994.
" } }, "LEGIARTI000006319190": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "43", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319190", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319190.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX043AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006308752", "@num": "223 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303634", "@num": "223 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1995-03-24 4H-3-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319190", "@fin": "2999-01-01", "@num": "43", "@etat": "VIGUEUR", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. et II. Paragraphes modificateurs
\n
III. Les dispositions du I et du II s'appliquent pour la détermination du résultat d'ensemble des exercices ouverts à compter du 1er janvier 1995.
" } }, "LEGIARTI000006319191": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "44", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319191", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319191.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX044AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006309207", "@num": "244 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1996-06-26 4A-6-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006319191", "@fin": "2007-09-01", "@num": "44", "@etat": "PERIME", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. - Les dispositions du I s'appliquent aux dépenses retenues pour le calcul du crédit d'impôt de l'année 1995.
" } }, "LEGIARTI000006319192": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319192", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319192.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX046AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006303800", "@num": "231 bis P", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1995-02-06 5L-1-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319192", "@fin": "2999-01-01", "@num": "46", "@etat": "VIGUEUR", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur.
\n
II. - Les dispositions du I s'appliquent aux rémunérations versées à compter du 1er janvier 1995.
" } }, "LEGIARTI000006319193": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "47", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319193", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319193.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX047AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000489944", "#text": "Décret n°59-1193 du 13 octobre 1959 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000489944", "@numtexte": "59-1193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-10-13" }, { "@id": "JORFTEXT000000869105", "#text": "Décret n°68-657 du 10 juillet 1968, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000869105", "@numtexte": "68-657", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1968-07-10" }, { "@id": "JORFTEXT000000693433", "#text": "Loi n°70-459 du 4 juin 1970 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000693433", "@numtexte": "70-459", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-06-04" }, { "@id": "JORFTEXT000000502481", "#text": "Décret n°76-266 du 15 mars 1976, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000502481", "@numtexte": "76-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-03-15" }, { "@id": "JORFTEXT000000689916", "#text": "Décret n°76-1191 du 23 décembre 1976 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000689916", "@numtexte": "76-1191", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-23" }, { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGITEXT000006071356", "#text": "Décret n°69-448 du 20 mai 1969 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071356", "@numtexte": "69-448", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-05-20" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319193", "@fin": "2999-01-01", "@num": "47", "@etat": "VIGUEUR", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I.-La rémunération des personnels militaires en service à l'étranger ne comprend pas les primes de qualification instituées par le décret n° 68-657 du 10 juillet 1968 relatif aux primes de qualification de certains personnels militaires, ni l'indemnité spéciale de sécurité aérienne instituée par le décret n° 69-448 du 20 mai 1969 portant création d'une indemnité spéciale de sécurité aérienne, ni l'allocation exceptionnelle aux militaires à solde spéciale progressive effectuant une période d'exercice militaire instituée par le décret n° 76-266 du 15 mars 1976 portant attribution d'une allocation exceptionnelle aux militaires à solde spéciale progressive effectuant une période d'exercice militaire, ni la prime de service et la prime de qualification instituées par le décret n° 76-1191 du 23 décembre 1976 portant création d'une prime de service et d'une prime de qualification en faveur des sous-officiers.
\n
Ces dispositions ont un caractère interprétatif, sous réserve des décisions de justice passées en force de chose jugée.
\n
II.-Sous réserve des décisions de justice passées en force de chose jugée, les attributions individuelles de l'indemnité pour charges militaires en tant qu'elles sont contestées par le moyen tiré des conséquences entraînées par l'intervention de la loi n° 70-459 du 4 juin 1970 relative à l'autorité parentale à l'égard des dispositions du décret n° 59-1193 du 13 octobre 1959 fixant le régime de l'indemnité pour charges militaires sont validées.
" } }, "LEGIARTI000006319194": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "48", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319194", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319194.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX048AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000006062767", "#text": "Décret n°78-1067 du 9 novembre 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504315", "@num": "1", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000031831922", "@num": "1", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504334", "@num": "10", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504336", "@num": "11", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 11 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504338", "@num": "12", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 12 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504340", "@num": "13", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 13 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504342", "@num": "14", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504344", "@num": "15", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 15 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504346", "@num": "16", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504348", "@num": "17", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 17 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504350", "@num": "18", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 18 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504352", "@num": "19", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 19 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504318", "@num": "2", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504354", "@num": "20", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504355", "@num": "21", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504357", "@num": "22", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 22 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504361", "@num": "23", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504320", "@num": "3", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504322", "@num": "4", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504324", "@num": "5", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504326", "@num": "6", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504328", "@num": "7", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504330", "@num": "8", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006504332", "@num": "9", "#text": "Décret n°78-1067 du 9 novembre 1978 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "JORFTEXT000000504703", "#text": "Loi n°83-628 du 12 juillet 1983 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000504703", "@numtexte": "83-628", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-12" }, { "@id": "JORFTEXT000000512460", "#text": "Loi n°86-824 du 11 juillet 1986 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000035459551", "@num": "27-1", "#text": "Décret n°97-456 du 5 mai 1997 - art. 27-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000564628", "@nortexte": "AGRH9600815D", "@numtexte": "97-456", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-05" }, { "@id": "LEGITEXT000019457946", "#text": "Arrêté du 5 septembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019457356", "@nortexte": "BCFB0821134A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-05" }, { "@id": "LEGITEXT000019858392", "#text": "Arrêté du 24 novembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019857495", "@nortexte": "BCFB0825211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-11-24" }, { "@id": "LEGITEXT000020369433", "#text": "Arrêté du 2 mars 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020369122", "@nortexte": "BCFB0904331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-03-02" }, { "@id": "LEGITEXT000020850069", "#text": "Décret n°2009-855 du 8 juillet 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020835040", "@nortexte": "BCFP0915416D", "@numtexte": "2009-855", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-07-08" }, { "@id": "LEGITEXT000020980059", "#text": "Arrêté du 12 août 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020979351", "@nortexte": "BCFB0918696A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-08-12" }, { "@id": "LEGITEXT000022397936", "#text": "Décret n°2010-702\n du 25 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022392819", "@nortexte": "BCRB1014454D", "@numtexte": "2010-702", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-25" }, { "@id": "LEGITEXT000022498311", "#text": "Arrêté du 1er juillet 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022485040", "@nortexte": "BCRB1017500A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-01" }, { "@id": "LEGITEXT000023408045", "#text": "Arrêté du 23 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023336876", "@nortexte": "BCRB1033349A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-23" }, { "@id": "LEGITEXT000023827432", "#text": "Arrêté du 1er avril 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023827141", "@nortexte": "BCRB1107304A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-04-01" }, { "@id": "LEGITEXT000024167819", "#text": "Arrêté du 8 juin 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024153234", "@nortexte": "BCRB1114645A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-08" }, { "@id": "LEGITEXT000024943443", "#text": "Arrêté du 8 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024941411", "@nortexte": "BCRB1132433A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-08" }, { "@id": "LEGITEXT000031846500", "#text": "Arrêté du 30 avril 2012 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000025824921", "@nortexte": "BCRB1134941A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-04-30" }, { "@id": "LEGITEXT000026458280", "#text": "Arrêté du 1er octobre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026457720", "@nortexte": "BUDB1235083A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-10-01" }, { "@id": "LEGITEXT000026913392", "#text": "Arrêté du 31 décembre 2012 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000026879136", "@nortexte": "BUDB1242766A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-31" }, { "@id": "LEGITEXT000027094985", "#text": "Arrêté du 18 février 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027093828", "@nortexte": "BUDB1302777A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-18" }, { "@id": "LEGITEXT000027263768", "#text": "Arrêté du 29 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027262977", "@nortexte": "BUDB1306117A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-03-29" }, { "@id": "LEGITEXT000027479822", "#text": "Arrêté du 27 mai 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027478559", "@nortexte": "BUDB1312274A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-27" }, { "@id": "LEGITEXT000027948000", "#text": "Arrêté du 4 septembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027947506", "@nortexte": "BUDB1320501A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-09-04" }, { "@id": "LEGITEXT000028541980", "#text": "Arrêté du 27 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028539659", "@nortexte": "BUDB1401698A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-27" }, { "@id": "LEGITEXT000029673426", "#text": "ARRÊTÉ du 28 octobre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029672897", "@nortexte": "FCPB1425260A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-10-28" }, { "@id": "LEGITEXT000030742918", "#text": "DÉCRET n°2015-670 du 15 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030741427", "@nortexte": "FCPB1512288D", "@numtexte": "2015-670", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-15" }, { "@id": "LEGITEXT000031286566", "#text": "ARRÊTÉ du 6 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031285595", "@nortexte": "FCPB1523308A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-06" }, { "@id": "LEGITEXT000031387005", "#text": "ARRÊTÉ du 23 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031386451", "@nortexte": "FCPB1523955A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-23" }, { "@id": "LEGITEXT000032348623", "#text": "Arrêté du 25 mars 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032325085", "@nortexte": "FCPB1603822A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-25" }, { "@id": "LEGITEXT000032964126", "#text": "Arrêté du 21 juillet 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032962920", "@nortexte": "FCPB1620584A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-07-21" }, { "@id": "LEGITEXT000033043090", "#text": "Arrêté du 3 août 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033011550", "@nortexte": "FCPB1622030A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-08-03" }, { "@id": "LEGITEXT000033138878", "#text": "Arrêté du 14 septembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033138409", "@nortexte": "ECFB1625391A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-09-14" }, { "@id": "LEGITEXT000033836659", "#text": "Arrêté du 27 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033735367", "@nortexte": "ECFB1634279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGITEXT000034114474", "#text": "Arrêté du 28 février 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034111944", "@nortexte": "ECFB1706264A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-28" }, { "@id": "LEGITEXT000034647807", "#text": "Décret n°2017-913 du 9 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034638762", "@nortexte": "INTD1707610D", "@numtexte": "2017-913", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGITEXT000034921743", "#text": "Arrêté du 6 juin 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034921014", "@nortexte": "CPAB1716123A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-06-06" }, { "@id": "LEGITEXT000035458528", "#text": "Décret n°2017-1306 du 25 août 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035456842", "@nortexte": "INTD1713523D", "@numtexte": "2017-1306", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-25" }, { "@id": "LEGIARTI000035458554", "@num": "5", "#text": "Décret n°2017-1306 du 25 août 2017 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000035456842", "@nortexte": "INTD1713523D", "@numtexte": "2017-1306", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-25" }, { "@id": "LEGITEXT000035678567", "#text": "Arrêté du 27 septembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035676623", "@nortexte": "CPAB1726529A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-09-27" }, { "@id": "LEGITEXT000036087347", "#text": "Arrêté du 24 novembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036086643", "@nortexte": "CPAB1727504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-24" }, { "@id": "LEGITEXT000043500562", "#text": "Arrêté du 5 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036162091", "@nortexte": "INTD1719933A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-05" }, { "@id": "LEGITEXT000036255364", "#text": "Arrêté du 22 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036252390", "@nortexte": "CPAB1735736A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGITEXT000036476275", "#text": "Arrêté du 29 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036337866", "@nortexte": "CPAB1732618A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-29" }, { "@id": "LEGITEXT000037494373", "#text": "Arrêté du 3 octobre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037493584", "@nortexte": "CPAB1826672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-03" }, { "@id": "LEGITEXT000037605158", "#text": "Arrêté du 12 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037604363", "@nortexte": "CPAB1829295A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-12" }, { "@id": "LEGITEXT000041525765", "#text": "Décret n°2018-1076 du 3 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037699019", "@nortexte": "CPAB1821508D", "@numtexte": "2018-1076", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-03" }, { "@id": "LEGITEXT000037820034", "#text": "Arrêté du 11 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037815015", "@nortexte": "CPAB1832893A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-11" }, { "@id": "LEGIARTI000041404890", "@num": "22", "#text": "Décret n°2019-1061 du 17 octobre 2019 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039234140", "@nortexte": "CPAB1929293D", "@numtexte": "2019-1061", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-10-17" }, { "@id": "LEGITEXT000039312748", "#text": "Arrêté du 30 octobre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039309261", "@nortexte": "CPAB1929934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-30" }, { "@id": "LEGITEXT000039664683", "#text": "Arrêté du 20 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039663419", "@nortexte": "CPAB1936892A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-20" }, { "@id": "LEGITEXT000039680118", "#text": "Décret n°2019-1456 du 26 décembre 2019 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039675977", "@nortexte": "CPAB1933482D", "@numtexte": "2019-1456", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-26" }, { "@id": "LEGIARTI000041403652", "@num": "7", "#text": "Décret n°2019-1562 du 30 décembre 2019 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000039700947", "@nortexte": "CPAB1930956D", "@numtexte": "2019-1562", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000006305628", "@num": "919 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 919 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305625", "@num": "919 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 919 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1995-01-16 7M-1-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319194", "@fin": "2999-01-01", "@num": "48", "@etat": "VIGUEUR", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit de timbre prévu à l'article 919 C du code général des impôts et le prélèvement institué par l'article 6 de la loi de finances rectificative pour 1986 (n° 86-824 du 11 juillet 1986) s'appliquent aux appareils de jeux individuels, portables et jetables servant de support à un jeu exploité par La Française des jeux. Ces appareils ne sont pas soumis aux dispositions de l'article 2 de la loi n° 83-628 du 12 juillet 1983 relative aux jeux de hasard.
\n
" } }, "LEGIARTI000006319195": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "51", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319195", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319195.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX051AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319195", "@fin": "2999-01-01", "@num": "51", "@etat": "VIGUEUR", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est fait remise aux Etats suivants : Bénin, Burkina Faso, Comores, Guinée équatoriale, Mali, Niger, République centrafricaine, Sénégal, Tchad et Togo de la totalité des arriérés en principal, intérêts et intérêts de retard dus au 31 décembre 1993 et des échéances en principal et intérêts dues à compter du 1er janvier 1994 sur l'encours au 31 décembre 1993 des prêts d'aide publique au développement et des autres prêts accordés par la Caisse française de développement.
\n
Il est fait remise aux Etats suivants : Cameroun, Congo, Côte d'Ivoire et Gabon de la moitié de l'encours au 31 décembre 1993 des prêts qui leur ont été accordés et versés au titre de l'aide publique au développement, y compris de l'ensemble de leurs arriérés en principal, intérêts et intérêts de retard. Les annulations se feront, année par année, après la tombée des échéances, jusqu'à bonne fin.
\n
Lorsque les prêts ont été consentis sans garantie de l'Etat par la Caisse française de développement, celle-ci est indemnisée à hauteur des montants remis.
" } }, "LEGIARTI000006481685": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-04", "DATE_DEBUT": "1995-08-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006481685", "URL": "article/LEGI/ARTI/00/00/06/48/16/LEGIARTI000006481685.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PHHLXXXXXXX013AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000501099", "#text": "Loi 84-16 1984-01-11 art. 32", "@sens": "source", "@cidtexte": "JORFTEXT000000501099", "@numtexte": "84-16", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-11" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 Finances pour 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006481683", "@num": "12", "#text": "Décret n°96-94 du 5 février 1996 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000172273", "@nortexte": "PRMX9500166D", "@numtexte": "96-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-05" }, { "@id": "LEGIARTI000006481689", "@num": "15", "#text": "Décret n°96-94 du 5 février 1996 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000172273", "@nortexte": "PRMX9500166D", "@numtexte": "96-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-05" }, { "@id": "LEGIARTI000006481691", "@num": "17", "#text": "Décret n°96-94 du 5 février 1996 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000172273", "@nortexte": "PRMX9500166D", "@numtexte": "96-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-05" }, { "#text": "Loi 95-1162 1994-12-29 Finances pour 1995", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006093440", "@fin": "1998-04-07", "#text": "CHAPITRE IV : Dispositions transitoires et finales.", "@debut": "1995-08-01" } ] }, "@cid": "JORFTEXT000000172273", "@nor": "PRMX9500166D", "@num": "96-94", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 96-94 du 5 février 1996 fixant le statut particulier du corps des aides de documentation du secrétariat général du Gouvernement", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000172273", "@c_titre_court": "Décret n°96-94 du 5 février 1996" }, { "@fin": "1998-04-07", "#text": "Décret n°96-94 du 5 février 1996 fixant le statut particulier du corps des aides de documentation du secrétariat général du Gouvernement", "@debut": "1995-08-01", "@id_txt": "LEGITEXT000005620307", "@c_titre_court": "Décret n°96-94 du 5 février 1996" } ], "@date_publi": "1996-02-08", "@date_signature": "1996-02-05" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006481685", "@fin": "1998-04-04", "@num": "13", "@etat": "MODIFIE", "@debut": "1995-08-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006481686", "@fin": "1998-04-07", "@num": "13", "@etat": "ABROGE", "@debut": "1998-04-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les titulaires du grade d'aide de documentation principal placés dans l'une des positions prévues à l'article 32 de la loi du 11 janvier 1984 susvisée sont nommés dans le grade d'aide de documentation de classe exceptionnelle :
\n
a) Avec effet du 1er août 1994, dans la limite des emplois figurant dans la loi de finances pour 1994, pour les personnels inscrits sur une liste d'aptitude établie au titre de l'année 1994 après avis de la commission administrative paritaire ;
\n
b) Avec effet du 1er août 1995, dans la limite des emplois figurant dans la loi de finances pour 1995, pour les personnels inscrits sur une liste d'aptitude établie au titre de l'année 1995, après avis de la commission administrative paritaire.
\n
Les intéressés sont classés conformément au tableau de correspondance ci-après :
\n
\n GRADE d'origine
\n GRADE du corps d'assimilation
\n ANCIENNETÉ conservée dans la limite de la durée de l'échelon
\n
\n
\n
\n
\n
\n Aide de documentation principal
\n Aide de documentation de classe exceptionnelle
\n 7e échelon :
\n
- après 4 ans
\n 7e échelon
\n Ancienneté acquise moins 4 ans.
\n
- avant 4 ans
\n 6e échelon
\n Ancienneté acquise.
\n 6e échelon
\n 5e échelon
\n Ancienneté acquise majorée de 6 mois.
\n 5e échelon :
\n
- après 2 ans
\n 5e échelon
\n Ancienneté acquise moins 2 ans.
\n
- avant 2 ans
\n 4e échelon
\n Ancienneté acquise majorée de 1 an.
\n 4e échelon :
\n
- après 1 an
\n 4e échelon
\n Ancienneté acquise moins 1 an.
\n
- avant 1 an
\n 3e échelon
\n Ancienneté acquise majorée de 1 an 6 mois.
\n3e échelon :
\n
- après 6 mois
\n 3e échelon
\n Ancienneté acquise moins 6 mois.
\n
- avant 6 mois
\n 2e échelon
\n Ancienneté acquise majorée de 2 ans.
\n 2e échelon
\n 2e échelon
\n Ancienneté acquise.
\n 1er échelon
\n 1er échelon
\n Ancienneté acquise.
\n
" } }, "LEGIARTI000006481686": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "13", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-07", "DATE_DEBUT": "1998-04-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006481686", "URL": "article/LEGI/ARTI/00/00/06/48/16/LEGIARTI000006481686.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PHHLXXXXXXX013AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000501099", "#text": "Loi 84-16 1984-01-11 art. 32", "@sens": "source", "@cidtexte": "JORFTEXT000000501099", "@numtexte": "84-16", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-11" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 Finances pour 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006481683", "@num": "12", "#text": "Décret n°96-94 du 5 février 1996 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000172273", "@nortexte": "PRMX9500166D", "@numtexte": "96-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-05" }, { "@id": "LEGIARTI000006481689", "@num": "15", "#text": "Décret n°96-94 du 5 février 1996 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000172273", "@nortexte": "PRMX9500166D", "@numtexte": "96-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-05" }, { "@id": "LEGIARTI000006481690", "@num": "16", "#text": "Décret n°96-94 du 5 février 1996 - art. 16 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000172273", "@nortexte": "PRMX9500166D", "@numtexte": "96-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-05" }, { "@id": "LEGIARTI000006481691", "@num": "17", "#text": "Décret n°96-94 du 5 février 1996 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000172273", "@nortexte": "PRMX9500166D", "@numtexte": "96-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-05" }, { "@id": "LEGIARTI000006481694", "@num": "20", "#text": "Décret n°96-94 du 5 février 1996 - art. 20 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000172273", "@nortexte": "PRMX9500166D", "@numtexte": "96-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-05" }, { "@id": "LEGIARTI000006506536", "@num": "1", "#text": "Décret n°98-251 du 2 avril 1998 - art. 1 () JORF 4 avril 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000570789", "@nortexte": "PRMX9700125D", "@numtexte": "98-251", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-02" }, { "@id": "LEGIARTI000006506555", "@num": "6", "#text": "Décret n°98-262 du 6 avril 1998 - art. 6 (V) JORF 7 avril 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000753495", "@nortexte": "PRMX9700126D", "@numtexte": "98-262", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-06" }, { "#text": "Loi 95-1162 1994-12-29 Finances pour 1995", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006093440", "@fin": "1998-04-07", "#text": "CHAPITRE IV : Dispositions transitoires et finales.", "@debut": "1995-08-01" } ] }, "@cid": "JORFTEXT000000172273", "@nor": "PRMX9500166D", "@num": "96-94", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 96-94 du 5 février 1996 fixant le statut particulier du corps des aides de documentation du secrétariat général du Gouvernement", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000172273", "@c_titre_court": "Décret n°96-94 du 5 février 1996" }, { "@fin": "1998-04-07", "#text": "Décret n°96-94 du 5 février 1996 fixant le statut particulier du corps des aides de documentation du secrétariat général du Gouvernement", "@debut": "1995-08-01", "@id_txt": "LEGITEXT000005620307", "@c_titre_court": "Décret n°96-94 du 5 février 1996" } ], "@date_publi": "1996-02-08", "@date_signature": "1996-02-05" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006481685", "@fin": "1998-04-04", "@num": "13", "@etat": "MODIFIE", "@debut": "1995-08-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006481686", "@fin": "1998-04-07", "@num": "13", "@etat": "ABROGE", "@debut": "1998-04-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les titulaires du grade d'aide de documentation principal placés dans l'une des positions prévues à l'article 32 de la loi du 11 janvier 1984 susvisée sont nommés dans le grade d'aide de documentation de classe exceptionnelle :
\n
a) Avec effet du 1er août 1994, dans la limite des emplois figurant dans la loi de finances pour 1994, pour les personnels inscrits sur une liste d'aptitude établie au titre de l'année 1994 après avis de la commission administrative paritaire ;
\n
b) Avec effet du 1er août 1995, dans la limite des emplois figurant dans la loi de finances pour 1995, pour les personnels inscrits sur une liste d'aptitude établie au titre de l'année 1995, après avis de la commission administrative paritaire.
\n
Les intéressés sont classés conformément au tableau de correspondance ci-après :
\n
\n GRADE d'origine
\n GRADE du corps d'assimilation
\n ANCIENNETÉ conservée dans la limite de la durée de l'échelon
\n
\n Aide de documentation principal
\n Aide de documentation de classe exceptionnelle
\n 7e échelon :
\n
- après 4 ans
\n 7e échelon
\n Ancienneté acquise moins 4 ans.
\n
- avant 4 ans
\n 6e échelon
\n Ancienneté acquise.
\n 6e échelon
\n 5e échelon
\n Ancienneté acquise majorée de 6 mois.
\n 5e échelon :
\n
- après 2 ans
\n 5e échelon
\n Ancienneté acquise moins 2 ans.
\n
- avant 2 ans
\n 4e échelon
\n Ancienneté acquise majorée de 1 an.
\n 4e échelon :
\n
- après 1 an
\n 4e échelon
\n Ancienneté acquise moins 1 an.
\n
- avant 1 an
\n 3e échelon
\n Ancienneté acquise majorée de 1 an 6 mois.
\n3e échelon :
\n
- après 6 mois
\n 3e échelon
\n Ancienneté acquise moins 6 mois.
\n
- avant 6 mois
\n 2e échelon
\n Ancienneté acquise majorée de 2 ans.
\n 2e échelon
\n 2e échelon
\n Ancienneté acquise.
\n 1er échelon
\n 1er échelon
\n Ancienneté acquise.
\n
La situation au 1er août 1995 des agents mentionnés aux a et b du présent article ne peut être moins favorable, en ce qui concerne tant l'échelon que l'ancienneté dans cet échelon, que celle qui aurait été la leur s'ils n'avaient été promus qu'au 1er août 1995 dans le grade provisoire d'aide de documentation principal créé par l'article 15 ci-après puis reclassés dans la classe exceptionnelle à cette même date. Sont appliquées, pour le classement dans le grade provisoire, les règles fixées à l'article 20 du présent décret et pour le reclassement dans la classe exceptionnelle celles fixées à l'article 16.
\n
" } }, "LEGIARTI000006523442": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1996-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006523442", "URL": "article/LEGI/ARTI/00/00/06/52/34/LEGIARTI000006523442.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PLIGEXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 919 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 48 Finances pour 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006759760", "@num": "18", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 18 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000171732", "@nor": "ECOB9610011A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 31 janvier 1996 fixant la répartition des sommes misées sur les jeux exploités par La Française des jeux", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000171732", "@c_titre_court": "Arrêté du 31 janvier 1996" }, { "@fin": "2999-01-01", "#text": "Arrêté du 31 janvier 1996 fixant la répartition des sommes misées sur les jeux exploités par La Française des jeux", "@debut": "1996-02-01", "@id_txt": "LEGITEXT000005620262", "@c_titre_court": "Arrêté du 31 janvier 1996" } ], "@ministere": "MINISTERE DE L'ECONOMIE ET DES FINANCES", "@date_publi": "1996-02-01", "@date_signature": "1996-01-31" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006523442", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1996-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sommes misées au titre des tirages supplémentaires de la loterie nationale dénommés tirages du loto national sont affectées aux gagnants après déduction d'un prélèvement de 47,79 p. 100 réparti entre la contribution instituée par l'article 18 de l'ordonnance du 24 janvier 1996 susvisée, les frais d'organisation et de placement à hauteur de 13,60 p. 100 augmentés de la taxe sur la valeur ajoutée au taux en vigueur, le droit de timbre prévu à l'article 919 A du code général des impôts, le Fonds national pour le développement du sport en application de l'article 48 modifié de la loi de finances pour 1994 et les recettes non fiscales du budget général pour le solde.
\n
La part du prélèvement affectée aux frais d'organisation et de placement est fixée à 13,40 p. 100 à partir du 1er janvier 1998.
" } }, "LEGIARTI000006523443": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1996-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006523443", "URL": "article/LEGI/ARTI/00/00/06/52/34/LEGIARTI000006523443.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PLIGEXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 919 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 48 Finances pour 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006759760", "@num": "18", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 18 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000171732", "@nor": "ECOB9610011A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 31 janvier 1996 fixant la répartition des sommes misées sur les jeux exploités par La Française des jeux", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000171732", "@c_titre_court": "Arrêté du 31 janvier 1996" }, { "@fin": "2999-01-01", "#text": "Arrêté du 31 janvier 1996 fixant la répartition des sommes misées sur les jeux exploités par La Française des jeux", "@debut": "1996-02-01", "@id_txt": "LEGITEXT000005620262", "@c_titre_court": "Arrêté du 31 janvier 1996" } ], "@ministere": "MINISTERE DE L'ECONOMIE ET DES FINANCES", "@date_publi": "1996-02-01", "@date_signature": "1996-01-31" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006523443", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "1996-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sommes misées à chacun des tirages de la loterie nationale dénommés Loto 7 sont affectées aux gagnants et à la constitution d'un fonds de contrepartie après déduction d'un prélèvement de 48,29 p. 100 réparti entre la contribution instituée par l'article 18 de l'ordonnance du 24 janvier 1996 susvisée, les frais d'organisation et de placement à hauteur de 13,60 p. 100 augmentés de la taxe sur la valeur ajoutée au taux en vigueur, le droit de timbre prévu à l'article 919 A du code général des impôts, le Fonds national pour le développement du sport en application de l'article 48 modifié de la loi de finances pour 1994 et les recettes non fiscales du budget général pour le solde.
\n
La part du prélèvement affectée aux frais d'organisation et de placement est fixée à 13,40 p. 100 à partir du 1er janvier 1998.
" } }, "LEGIARTI000006523444": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1996-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006523444", "URL": "article/LEGI/ARTI/00/00/06/52/34/LEGIARTI000006523444.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PLIGEXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 919 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 48 Finances pour 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006759760", "@num": "18", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 18 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000171732", "@nor": "ECOB9610011A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 31 janvier 1996 fixant la répartition des sommes misées sur les jeux exploités par La Française des jeux", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000171732", "@c_titre_court": "Arrêté du 31 janvier 1996" }, { "@fin": "2999-01-01", "#text": "Arrêté du 31 janvier 1996 fixant la répartition des sommes misées sur les jeux exploités par La Française des jeux", "@debut": "1996-02-01", "@id_txt": "LEGITEXT000005620262", "@c_titre_court": "Arrêté du 31 janvier 1996" } ], "@ministere": "MINISTERE DE L'ECONOMIE ET DES FINANCES", "@date_publi": "1996-02-01", "@date_signature": "1996-01-31" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006523444", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "1996-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sommes misées à chacun des tirages du loto sportif sont affectées aux gagnants après déduction d'un prélèvement de 45,29 p. 100 réparti entre la contribution instituée par l'article 18 de l'ordonnance du 24 janvier 1996 susvisée, les frais d'organisation et de placement à hauteur de 13,20 p. 100 augmentés de la taxe sur la valeur ajoutée au taux en vigueur, le droit de timbre prévu à l'article 919 B du code général des impôts, le Fonds national pour le développement du sport en application de l'article 48 modifié de la loi de finances pour 1994 et les recettes non fiscales du budget général pour le solde.
\n
La part du prélèvement affectée aux frais d'organisation et de placement est fixée à 13 p. 100 à partir du 1er janvier 1998.
" } }, "LEGIARTI000006523446": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1996-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006523446", "URL": "article/LEGI/ARTI/00/00/06/52/34/LEGIARTI000006523446.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PLIGEXXXXXX004AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 919 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 48 Finances pour 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006759760", "@num": "18", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 18 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000171732", "@nor": "ECOB9610011A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 31 janvier 1996 fixant la répartition des sommes misées sur les jeux exploités par La Française des jeux", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000171732", "@c_titre_court": "Arrêté du 31 janvier 1996" }, { "@fin": "2999-01-01", "#text": "Arrêté du 31 janvier 1996 fixant la répartition des sommes misées sur les jeux exploités par La Française des jeux", "@debut": "1996-02-01", "@id_txt": "LEGITEXT000005620262", "@c_titre_court": "Arrêté du 31 janvier 1996" } ], "@ministere": "MINISTERE DE L'ECONOMIE ET DES FINANCES", "@date_publi": "1996-02-01", "@date_signature": "1996-01-31" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006523446", "@fin": "2999-01-01", "@num": "4", "@etat": "VIGUEUR", "@debut": "1996-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sommes misées à chacun des tirages du \" match du jour \" sont affectées aux gagnants après déduction d'un prélèvement de 40,29 p. 100 réparti entre la contribution instituée par l'article 18 de l'ordonnance du 24 janvier 1996 susvisée, les frais d'organisation et de placement à hauteur de 13,20 p. 100 augmentés de la taxe sur la valeur ajoutée au taux en vigueur, le droit de timbre prévu à l'article 919 B du code général des impôts, le Fonds national pour le développement du sport en application de l'article 48 modifié de la loi de finances pour 1994 et les recettes non fiscales du budget général pour le solde.
\n
La part du prélèvement affectée aux frais d'organisation et de placement est fixée à 13 p. 100 à partir du 1er janvier 1998.
" } }, "LEGIARTI000006523447": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1996-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006523447", "URL": "article/LEGI/ARTI/00/00/06/52/34/LEGIARTI000006523447.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PLIGEXXXXXX005AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 48 Finances pour 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006759760", "@num": "18", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 18 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000171732", "@nor": "ECOB9610011A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 31 janvier 1996 fixant la répartition des sommes misées sur les jeux exploités par La Française des jeux", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000171732", "@c_titre_court": "Arrêté du 31 janvier 1996" }, { "@fin": "2999-01-01", "#text": "Arrêté du 31 janvier 1996 fixant la répartition des sommes misées sur les jeux exploités par La Française des jeux", "@debut": "1996-02-01", "@id_txt": "LEGITEXT000005620262", "@c_titre_court": "Arrêté du 31 janvier 1996" } ], "@ministere": "MINISTERE DE L'ECONOMIE ET DES FINANCES", "@date_publi": "1996-02-01", "@date_signature": "1996-01-31" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006523447", "@fin": "2999-01-01", "@num": "5", "@etat": "VIGUEUR", "@debut": "1996-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sommes misées à chacun des tirages de la loterie nationale dénommés Keno sont affectées aux gagnants et à la constitution d'un fonds de contrepartie après déduction d'un prélèvement de 40,29 p. 100 réparti entre la contribution instituée par l'article 18 de l'ordonnance du 24 janvier 1996 susvisée, les frais d'organisation et de placement à hauteur de 13,20 p. 100 augmentés de la taxe sur la valeur ajoutée au taux en vigueur, le Fonds national pour le développement du sport en application de l'article 48 modifié de la loi de finances pour 1994 et les recettes non fiscales du budget général pour le solde.
\n
La part du prélèvement affectée aux frais d'organisation et de placement est fixée à 13 p. 100 à partir du 1er janvier 1998.
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Les sommes misées en loteries instantanées sont affectées aux gagnants après déduction d'un prélèvement, inférieur à 50 p. 100 de la valeur nominale de chacune des émissions, réparti entre la contribution instituée par l'article 18 de l'ordonnance du 24 janvier 1996 susvisée, les frais d'organisation et de placement à hauteur de 15,55 p. 100 augmentés de la taxe sur la valeur ajoutée au taux en vigueur, le droit de timbre prévu à l'article 919 C du code général des impôts, le Fonds national pour le développement du sport en application de l'article 48 modifié de la loi de finances pour 1994 et les recettes non fiscales du budget général pour le solde.
\n
La part du prélèvement affectée aux frais d'organisation et de placement est fixée à 15,35 p. 100 à partir du 1er janvier 1998.
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SPECIALES (ART. 5 A 52)." }, "TP": { "CONTENU": "(1) Loi no 94-1163.
- Directives communautaires:
Directive 94/5/C.E. du Conseil, du 14 février 1994, complétant le système commun de la taxe sur la valeur ajoutée et modifiant la directive 77/388/C.E. - Régime particulier applicable dans le domaine des biens d'occasion, des objets d'art, de collection ou d'antiquité;
Directive 94/4/C.E. du Conseil, du 14 février 1994, modifiant les directives 69/169/C.E.E. et 77/388/C.E.E. et augmentant le niveau des franchises pour les voyageurs en provenance des pays tiers et les limites pour les achats hors taxes effectués lors de voyages intracommunautaires.
- Travaux préparatoires:
Assemblée nationale:
Projet de loi no 1716;
Rapport de M. Philippe Auberger, rapporteur général, au nom de la commission des finances, no 1745; avis de M. René Galy-Dejean, au nom de la commission de la défense, no 1755;
Discussion et adoption le 3 décembre 1994.
Sénat:
Projet de loi, adopté par l'Assemblée nationale en première lecture, no 132 (1994-1995);
Rapport de M. Jean Arthuis, rapporteur général, au nom de la commission des finances, no 148 (1994-1995);
Discussion et adoption le 19 décembre 1994.
Assemblée nationale:
Projet de loi, modifié par le Sénat, no 1826;
Rapport de M. Philippe Auberger, rapporteur général, au nom de la commission mixte paritaire, no 1840;
Discussion et adoption le 21 décembre 1994.
Sénat:
Projet de loi, adopté par l'Assemblée nationale;
Rapport de M. Jean Arthuis, rapporteur général, au nom de la commission mixte paritaire, no 187 (1994-1995);
Discussion et adoption le 23 décembre 1994.
" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CGI A DATER DU 12-05-1996: ART. 45-II ET 45-III,ART. 22-I ET 22-III,ART. 16-XI (ANNEXE II DU CGI)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317378", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006318125", "@num": "68", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 68 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000864574", "#text": "Loi n°90-1169 du 29 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000355987", "#text": "Loi n° 91-1323 du 30 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318352", "@num": "64", "#text": "Loi - art. 64 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000179313", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006275744", "@num": "54", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000684770", "#text": "Loi n°93-1353 du 30 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000706138", "#text": "Directive Européenne n°94-5 du 14 février 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000706138", "@nortexte": "394L0005", "@numtexte": "94-5", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1994-02-14" }, { "@id": "JORFTEXT000000888128", "#text": "Directive Européenne n°94-4 du 14 février 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000888128", "@nortexte": "394L0004", "@numtexte": "94-4", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1994-02-14" }, { "@id": "JORFTEXT000000729287", "#text": "Décret n°94-256 du 30 mars 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000729287", "@nortexte": "BUDB9410025D", "@numtexte": "94-256", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1994-03-30" }, { "@id": "JORFTEXT000000366124", "#text": "Décret n°94-839 du 29 septembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000366124", "@nortexte": "BUDB9410074D", "@numtexte": "94-839", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1994-09-29" }, { "@id": "JORFTEXT000000700700", "#text": "Décret n°94-1202 du 29 décembre 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000700700", "@nortexte": "BUDB9410188D", "@numtexte": "94-1202", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319146", "@num": "77", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGITEXT000005617315", "#text": "Loi n°94-1163 du 29 décembre 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319160", "@num": "1", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319170", "@num": "10", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 10 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319172", "@num": "13", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 13 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319173", "@num": "14", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 14 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319174", "@num": "15", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319175", "@num": "16", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319178", "@num": "18", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319161", "@num": "2", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319179", "@num": "21", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319180", "@num": "22", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319181", "@num": "23", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319182", "@num": "24", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319183", "@num": "25", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319184", "@num": "29", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 29 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319162", "@num": "3", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319185", "@num": "36", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319186", "@num": "38", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319187", "@num": "39", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319163", "@num": "4", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319188", "@num": "40", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319189", "@num": "41", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319190", "@num": "43", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319191", "@num": "44", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 44 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319192", "@num": "46", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319193", "@num": "47", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319194", "@num": "48", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319164", "@num": "5", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319195", "@num": "51", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319166", "@num": "6", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319167", "@num": "7", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 7 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319168", "@num": "8", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 8 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000551560", "#text": "DECRET95-172", "@sens": "cible", "@cidtexte": "JORFTEXT000000551560", "@nortexte": "BUDF9500003D", "@numtexte": "95-172", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-17" }, { "@id": "JORFTEXT000000370757", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000370757", "@nortexte": "BUDD9570001A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-03-22" }, { "@id": "JORFTEXT000000370912", "#text": "DECRET95-339", "@sens": "cible", "@cidtexte": "JORFTEXT000000370912", "@nortexte": "BUDF9510012D", "@numtexte": "95-339", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-28" }, { "@id": "JORFTEXT000000553176", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000553176", "@nortexte": "BUDL9500028A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-03-22" }, { "@id": "JORFTEXT000000188274", "#text": "DECRET95-386", "@sens": "cible", "@cidtexte": "JORFTEXT000000188274", "@nortexte": "BUDX9410021D", "@numtexte": "95-386", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-11" }, { "@id": "JORFTEXT000000187805", "#text": "DECRET95-407", "@sens": "cible", "@cidtexte": "JORFTEXT000000187805", "@nortexte": "BUDF9510004D", "@numtexte": "95-407", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-14" }, { "@id": "JORFTEXT000000188320", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000188320", "@nortexte": "BUDF9500004A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-02" }, { "@id": "JORFTEXT000000190605", "#text": "DECRET95-1185", "@sens": "cible", "@cidtexte": "JORFTEXT000000190605", "@nortexte": "ECOD9550015D", "@numtexte": "95-1185", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-11-06" }, { "@id": "LEGIARTI000006523442", "@num": "1", "#text": "Arrêté du 31 janvier 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171732", "@nortexte": "ECOB9610011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-31" }, { "@id": "LEGIARTI000006523443", "@num": "2", "#text": "Arrêté du 31 janvier 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171732", "@nortexte": "ECOB9610011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-31" }, { "@id": "LEGIARTI000006523444", "@num": "3", "#text": "Arrêté du 31 janvier 1996 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171732", "@nortexte": "ECOB9610011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-31" }, { "@id": "LEGIARTI000006523446", "@num": "4", "#text": "Arrêté du 31 janvier 1996 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171732", "@nortexte": "ECOB9610011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-31" }, { "@id": "LEGIARTI000006523447", "@num": "5", "#text": "Arrêté du 31 janvier 1996 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171732", "@nortexte": "ECOB9610011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-31" }, { "@id": "LEGIARTI000006523448", "@num": "6", "#text": "Arrêté du 31 janvier 1996 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171732", "@nortexte": "ECOB9610011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-31" }, { "@id": "LEGIARTI000006481686", "@num": "13", "#text": "Décret n°96-94 du 5 février 1996 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000172273", "@nortexte": "PRMX9500166D", "@numtexte": "96-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-05" }, { "@id": "LEGIARTI000006481685", "@num": "13", "#text": "Décret n°96-94 du 5 février 1996 - art. 13 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000172273", "@nortexte": "PRMX9500166D", "@numtexte": "96-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-05" }, { "@id": "JORFTEXT000000560307", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000560307", "@nortexte": "MCCK9500506A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-05-10" }, { "@id": "JORFTEXT000000560300", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000560300", "@nortexte": "MCCK9500435A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-05-10" }, { "@id": "JORFTEXT000000192528", "#text": "DECRET96-556", "@sens": "cible", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "JORFTEXT000000572100", "#text": "Décret n°98-590 du 6 juillet 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000572100", "@nortexte": "AGRS9800123D", "@numtexte": "98-590", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-06" }, { "@id": "JORFTEXT000000193594", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000193594", "@nortexte": "AGRG9800124A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-07-24" }, { "@id": "JORFTEXT000000394739", "#text": "DECRET99-370", "@sens": "cible", "@cidtexte": "JORFTEXT000000394739", "@nortexte": "AGRG9900385D", "@numtexte": "99-370", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-07" }, { "@id": "JORFTEXT000000814924", "#text": "Décret2006-174", "@sens": "cible", "@cidtexte": "JORFTEXT000000814924", "@nortexte": "BUDB0510057D", "@numtexte": "2006-174", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-17" }, { "@id": "JORFTEXT000000813986", "#text": "Arrêté du 22 février 2006, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000813986", "@nortexte": "BUDB0610015A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-02-22" }, { "@id": "JORFTEXT000000645215", "#text": "Décret2007-729", "@sens": "cible", "@cidtexte": "JORFTEXT000000645215", "@nortexte": "BUDB0750004D", "@numtexte": "2007-729", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-07" }, { "@id": "LEGITEXT000017962023", "#text": "Décret n°2008-40 du 11 janvier 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017865601", "@nortexte": "BCFB0772848D", "@numtexte": "2008-40", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-11" }, { "@id": "LEGITEXT000017962023", "#text": "Décret n°2008-40 du 11 janvier 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017865601", "@nortexte": "BCFB0772848D", "@numtexte": "2008-40", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-11" }, { "@id": "JORFTEXT000017865601", "#text": "Décret n°2008-40 du 11 janvier 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017865601", "@nortexte": "BCFB0772848D", "@numtexte": "2008-40", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-11" }, { "@id": "JORFARTI000026395592", "#text": "Modification du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026395589", "@nortexte": "BUDZ1299083X", "@typelien": "CITATION", "@naturetexte": "MODIFICATION", "@datesignatexte": "2999-01-01" }, { "@id": "JORFARTI000027140924", "#text": "Modification du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027140923", "@nortexte": "BUDZ1399019X", "@typelien": "CITATION", "@naturetexte": "MODIFICATION", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000030741427", "#text": "DÉCRET n°2015-670 du 15 juin 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030741427", "@nortexte": "FCPB1512288D", "@numtexte": "2015-670", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-15" }, { "@id": "LEGIARTI000006314210", "@num": "362", "#text": "CODE GENERAL DES IAbPOTS, CGI. - art. 362 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294422", "@num": "232", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 232 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298298", "@num": "46 quater-0 ZG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298331", "@num": "46 quater-0 ZM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZM (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298332", "@num": "46 quater-0 ZN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZN (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305996", "@num": "1384 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1384 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306149", "@num": "1458", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1458 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312597", "@num": "1649 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313708", "@num": "1734 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1734 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312947", "@num": "1736", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312985", "@num": "1741", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1741 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313784", "@num": "1758 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1758 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313837", "@num": "1774", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1774 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313876", "@num": "1788 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308446", "@num": "202", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 202 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308509", "@num": "207", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 207 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308752", "@num": "223 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308752", "@num": "223 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303655", "@num": "223 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 J (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303702", "@num": "223 R", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304121", "@num": "239 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304126", "@num": "239 sexies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 sexies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304226", "@num": "256 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 256 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309307", "@num": "257", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 257 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304247", "@num": "258 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304249", "@num": "258 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309325", "@num": "259 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 259 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304243", "@num": "259 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 259 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304289", "@num": "262 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 262 quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304286", "@num": "262 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 262 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309418", "@num": "266", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 266 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309457", "@num": "271", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 271 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304324", "@num": "275", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 275 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304362", "@num": "278 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 278 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309548", "@num": "289", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 289 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309563", "@num": "291", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 291 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309564", "@num": "291", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 291 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304512", "@num": "297 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304515", "@num": "297 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304516", "@num": "297 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304517", "@num": "297 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304518", "@num": "297 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304520", "@num": "297 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314181", "@num": "298 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307189", "@num": "93 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315274", "@num": "L135 G", "#text": "Livre des procédures fiscales - art. L135 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315980", "@num": "L209", "#text": "Livre des procédures fiscales - art. L209 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315590", "@num": "L280", "#text": "Livre des procédures fiscales - art. L280 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°94-1163 du 29 décembre 1994", "MCS_TXT": { "MC": [ "BUDGET", "ECONOMIE", "LOI DE FINANCES RECTIFICATIVE POUR 1994", "BUDGET 1994", "IMPOT", "CODE GENERAL DES IMPOTS", "CGI", "VALIDATION LEGISLATIVE", "LIVRE DES PROCEDURES FISCALES", "LPF", "PROJET DE LOI" ] }, "TITREFULL": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000530935", "NOR": "BUDX9400160L", "NUM": "94-1163", "DATE_PUBLI": "1994-12-30", "DATE_TEXTE": "1994-12-29", "NUM_PARUTION": 302, "ORIGINE_PUBLI": "JORF n°302 du 30 décembre 1994", "PAGE_DEB_PUBLI": 18779, "PAGE_FIN_PUBLI": 19941230 } }, "META_COMMUN": { "ID": "JORFTEXT000000530935", "URL": "texte/version/JORF/TEXT/00/00/00/53/09/JORFTEXT000000530935.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1994/12/29/BUDX9400160L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9941163", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1994/12/29/94-1163/jo/texte" } } }, "VISAS": { "CONTENU": "L'Assemblée nationale et le Sénat ont adopté,
Le Président de la République promulgue la loi dont la teneur suit:
\n

Première partie

CONDITIONS GENERALES

DE L'EQUILIBRE FINANCIER

\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 29 décembre 1994.
\n

FRANCOIS MITTERRAND

Par le Président de la République:

Le Premier ministre,
EDOUARD BALLADUR

Le ministre du budget,

porte-parole du Gouvernement,

NICOLAS SARKOZY

\n
" } }, "JORFTEXT000000179313": { "SM": { "CONTENU": "Première partie : conditions générales de l'équilibre financier (articles 1 à 4), application de la directive ‎‎91/441/CEE du Conseil du 26 juin 1991 ; deuxième partie : moyens des services et dispositions spéciales.‎\nTitre Ier : dispositions applicables à l'année 1992, I : opérations à caractère définitif (articles 5 à 20), II : ‎opérations à caractère temporaire (article 21), III : autres dispositions (articles 22 et 23).‎\nTitre II : dispositions permanentes, I : mesures concernant la fiscalité, A : mise en œuvre du marché ‎unique (articles 24 à 48), modification de la loi n° 92-677 du 17 juillet 1992,de la loi n° 92-676 du ‎‎10 juillet 1992, de la loi de finances pour 1993 du 30 décembre 1992 (n° 92-1376) ; B : mesures diverses ‎‎(articles 49 à 90), modification de la loi de finances pour 1978 du 30 décembre ‎1977 (n° 77-1467), de la loi n° ‎‎92-666 du 16 juillet 1992, de la loi de finances pour 1987 du 30 décembre ‎1987 (n° 86-1317),de la loi de ‎finances pour 1991 du 29 décembre ‎1990 (n° 90-1168),de la loi n° 92-654 du 13 juillet 1992 ; II : autres ‎dispositions (articles 90 à 100), modification de la loi du 27 mai 1921,de la loi n° 46-628 du 8 avril ‎‎1946,de la loi n° 92-1444 du 31 décembre ‎1992.‎\nApplication de la loi n° 46-2389 du 28 octobre 1946 et de la loi n° 48-1313 du 26 août 1948.‎" }, "TP": { "CONTENU": "

(1) Travaux préparatoires : loi n° 92 1476.

Assemblée nationale :

Projet de loi n° 3056 ;

Rapport de M. Alain Richard, rapporteur général, au nom de la commission des finances, n° 3095 ;

Avis de la commission de la défense n° 3094 ;

Discussion et adoption le 7 décembre 1992.

Sénat :

Projet de loi, adopté par l’Assemblée nationale en première lecture, n° 89 (1992-1993)

Rapport de M. Jean Arthuis, rapporteur général, au nom de la commission des finances, n° 141 (1992-1993) ;

Discussion et adoption le 18 décembre 1992.

Sénat :

Rapport de M. Jean Arthuis, au nom de la commission mixte paritaire, n° 172 (1992-1993).

Assemblée nationale :

Rapport de M. Alain Richard, au nom de la commission mixte paritaire, n° 3218.

Assemblée nationale :

Projet de loi, modifié par le Sénat en première lecture, n° 3196 ;

Rapport de M. Alain Richard, au nom de la commission des finances, n° 3221 ;

Discussion et adoption le 22 décembre 1992.

Sénat :

Projet de loi, adopté avec modifications par l’Assemblée nationale en nouvelle lecture, n° 185 (1992-1993) ;

Rapport de M. Jean Arthuis, rapporteur général, au nom de la commission des finances (1992-1993) ;

Discussion et rejet le 23 décembre 1992.

Assemblée nationale :

Projet de loi, rejeté par le Sénat en nouvelle lecture, n° 3237 ;

Rapport de M. Alain Richard, au nom de la commission des finances, n° 3238 ;

Discussion et adoption le 23 décembre 1992.

" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE A DATER DU 18-08-1993 DANS LE CGI: ART. 26,27-I A III,32-I,II,X,XI ET XIII,33-I ET IV,35-4 ET 5,37-I A IV,40,46,47,51-III A VIII,53,55,52-I A III,57,70-I ET II,71-I ET II,74-I,II,IV ET V,75-I A III,76-I ET II,77,88-III ET V,78-I ET IV,79; DANS LES ANNEXES: III (ART. 35-4,38-I ET IV,74-I ET IV,78-I ET III),II (38-II ET IV,27),I (38-II ET IV),ART. 98 INCORPORE AU LIVRE DES PROCEDURES FISCALES,ART. 83-IV,INCORPORE DANS LE CODE DES DOUANES: ART. 43" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000498694", "#text": "Loi du 27 mai 1921", "@sens": "source", "@cidtexte": "JORFTEXT000000498694", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1921-05-27" }, { "@id": "JORFTEXT000000868448", "#text": "LOI n° 46-628 du 8 avril 1946", "@sens": "source", "@cidtexte": "JORFTEXT000000868448", "@numtexte": "46-628", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1946-04-08" }, { "@id": "JORFTEXT000000315096", "#text": "LOI n° 46-2389 du 28 octobre 1946", "@sens": "source", "@cidtexte": "JORFTEXT000000315096", "@numtexte": "46-2389", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1946-10-28" }, { "@id": "JORFTEXT000000312734", "#text": "LOI n° 48-1313 du 26 août 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000312734", "@numtexte": "48-1313", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1948-08-26" }, { "@id": "LEGIARTI000006846674", "@num": "4", "#text": "Loi n°76-663 du 19 juillet 1976 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684771", "@numtexte": "76-663", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "JORFTEXT000000684771", "#text": "LOI n° 76-663 du 19 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000684771", "@numtexte": "76-663", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "JORFTEXT000000704549", "#text": "LOI n° 77-1467 du 30 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000704549", "#text": "LOI n° 77-1467 du 30 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "LEGIARTI000006274817", "@num": "45", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 45 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000317305", "#text": "LOI n° 86-1317 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000717191", "#text": "Loi n° 90-1168 du 29 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000339165", "#text": "Directive 91/441/CEE du Conseil, du 26 juin 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000339165", "@nortexte": "31991L0441", "@numtexte": "91-441", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1991-06-26" }, { "@id": "JORFTEXT000000356548", "#text": "LOI n° 91-1381 du 30 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356548", "@nortexte": "INDX9100071L", "@numtexte": "91-1381", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000357195", "#text": "LOI n° 92-108 du 3 février 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000357195", "@nortexte": "INTX9100157L", "@numtexte": "92-108", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-02-03" }, { "@id": "JORFTEXT000000161523", "#text": "LOI n° 92-654 du 13 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000161523", "@nortexte": "RESX9100142L", "@numtexte": "92-654", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-13" }, { "@id": "LEGIARTI000006848259", "@num": "22", "#text": "Loi n°92-654 du 13 juillet 1992 - 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art. 103 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000179257", "#text": "Loi n°92-1444 du 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000727120", "#text": "DECRET92-1479", "@sens": "cible", "@cidtexte": "JORFTEXT000000727120", "@nortexte": "BUDB9210062D", "@numtexte": "92-1479", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000528764", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000528764", "@nortexte": "PTTR9200690D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-03" }, { "@id": "LEGIARTI000006425077", "@num": "7", "#text": "Décret du 3 février 1993 - art. 7 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528764", "@nortexte": "PTTR9200690D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-03" }, { "@id": "LEGIARTI000006425074", "@num": "7", "#text": "Décret du 3 février 1993 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528764", "@nortexte": "PTTR9200690D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-03" }, { "@id": "LEGIARTI000006425075", "@num": "7", "#text": "Décret du 3 février 1993 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528764", "@nortexte": "PTTR9200690D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-03" }, { "@id": "LEGIARTI000006425073", "@num": "7", "#text": "Décret du 3 février 1993 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528764", "@nortexte": "PTTR9200690D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-03" }, { "@id": "LEGIARTI000006425076", "@num": "7", "#text": "Décret du 3 février 1993 - 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art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000363204", "@nortexte": "BUDF9310069D", "@numtexte": "93-908", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-09" }, { "@id": "LEGIARTI000006932533", "@num": "3", "#text": "Décret n°93-908 du 9 juillet 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000363204", "@nortexte": "BUDF9310069D", "@numtexte": "93-908", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-09" }, { "@id": "JORFTEXT000000726855", "#text": "DECRET93-931", "@sens": "cible", "@cidtexte": "JORFTEXT000000726855", "@nortexte": "BUDF9320594D", "@numtexte": "93-931", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-19" }, { "@id": "JORFTEXT000000165242", "#text": "DECRET93-974", "@sens": "cible", "@cidtexte": "JORFTEXT000000165242", "@nortexte": "INDG9300544D", "@numtexte": "93-974", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-27" }, { "@id": "JORFTEXT000000517477", "#text": "Décret n°93-1160 du 12 octobre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000517477", "@nortexte": "BUDF9310089D", "@numtexte": "93-1160", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-10-12" }, { "@id": "LEGITEXT000006067802", "#text": "Décret n°93-1160 du 12 octobre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000517477", "@nortexte": "BUDF9310089D", "@numtexte": "93-1160", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-10-12" }, { "@id": "LEGIARTI000006329301", "@num": "1", "#text": "Décret n°93-1160 du 12 octobre 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517477", "@nortexte": "BUDF9310089D", "@numtexte": "93-1160", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-10-12" }, { "@id": "LEGIARTI000006329302", "@num": "2", "#text": "Décret n°93-1160 du 12 octobre 1993 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517477", "@nortexte": "BUDF9310089D", "@numtexte": "93-1160", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-10-12" }, { "@id": "LEGIARTI000006329303", "@num": "3", "#text": "Décret n°93-1160 du 12 octobre 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517477", "@nortexte": "BUDF9310089D", "@numtexte": "93-1160", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-10-12" }, { "@id": "LEGIARTI000006329304", "@num": "4", "#text": "Décret n°93-1160 du 12 octobre 1993 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517477", "@nortexte": "BUDF9310089D", "@numtexte": "93-1160", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-10-12" }, { "@id": "LEGIARTI000006329305", "@num": "5", "#text": "Décret n°93-1160 du 12 octobre 1993 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517477", "@nortexte": "BUDF9310089D", "@numtexte": "93-1160", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-10-12" }, { "@id": "LEGIARTI000006329306", "@num": "6", "#text": "Décret n°93-1160 du 12 octobre 1993 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517477", "@nortexte": "BUDF9310089D", "@numtexte": "93-1160", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-10-12" }, { "@id": "JORFTEXT000000843984", "#text": "Arrêté du 19 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000843984", "@nortexte": "DEFP9302125A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-19" }, { "@id": "JORFTEXT000000843983", "#text": "Arrêté du 5 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000843983", "@nortexte": "BUDB9370027A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-05" }, { "@id": "JORFTEXT000000336677", "#text": "Décret n°93-1310 du 13 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000336677", "@nortexte": "ECOT9340155D", "@numtexte": "93-1310", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-13" }, { "@id": "JORFTEXT000000845935", "#text": "Arrêté du 29 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000845935", "@nortexte": "DEFF9302264A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-29" }, { "@id": "JORFTEXT000000363119", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000363119", "@nortexte": "ECOZ9400001A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-01-27" }, { "@id": "JORFTEXT000000547278", "#text": "DECRET94-152", "@sens": "cible", "@cidtexte": "JORFTEXT000000547278", "@nortexte": "ECOT9340166D", "@numtexte": "94-152", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-02-16" }, { "@id": "JORFTEXT000000730085", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000730085", "@nortexte": "DEFP9401228A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-03-21" }, { "@id": "JORFTEXT000000366817", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000366817", "@nortexte": "DEFP9401740A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-07-15" }, { "@id": "JORFTEXT000000530935", "#text": "LOI94-1163", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000552557", "#text": "DECRET95-448", "@sens": "cible", "@cidtexte": "JORFTEXT000000552557", "@nortexte": "BUDF9500005D", "@numtexte": "95-448", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-24" }, { "@id": "JORFTEXT000000553315", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000553315", "@nortexte": "DEFP9501347A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-04-28" }, { "@id": "LEGITEXT000005618540", "#text": "Arrêté du 28 avril 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000553315", "@nortexte": "DEFP9501347A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-04-28" }, { "@id": "LEGIARTI000006462976", "@num": "1", "#text": "Arrêté du 28 avril 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000553315", "@nortexte": "DEFP9501347A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-04-28" }, { "@id": "JORFTEXT000000553729", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000553729", "@nortexte": "DEFD9501551A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-04-27" }, { "@id": "JORFTEXT000000553619", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000553619", "@nortexte": "DEFP9501520A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-05" }, { "@id": "JORFTEXT000000552981", "#text": "DECRET95-576", "@sens": "cible", "@cidtexte": "JORFTEXT000000552981", "@nortexte": "INTL9500131D", "@numtexte": "95-576", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-06" }, { "@id": "JORFTEXT000000370217", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000370217", "@nortexte": "MIPP9500760D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-20" }, { "@id": "JORFTEXT000000739444", "#text": "DECRET95-1286", "@sens": "cible", "@cidtexte": "JORFTEXT000000739444", "@nortexte": "DEFF9502029D", "@numtexte": "95-1286", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000006542034", "@num": "1", "#text": "Décret n°95-1286 du 11 décembre 1995 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739444", "@nortexte": "DEFF9502029D", "@numtexte": "95-1286", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "JORFTEXT000000739024", "#text": "DECRET95-1332", "@sens": "cible", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "JORFTEXT000000195508", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000195508", "@nortexte": "DEFP9601673A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-09-17" }, { "@id": "LEGIARTI000006487365", "@num": "1", "#text": "Arrêté du 17 septembre 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000195508", "@nortexte": "DEFP9601673A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-09-17" }, { "@id": "LEGIARTI000006487365", "@num": "1", "#text": "Arrêté du 17 septembre 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000195508", "@nortexte": "DEFP9601673A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-09-17" }, { "@id": "LEGIARTI000006487366", "@num": "1", "#text": "Arrêté du 17 septembre 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000195508", "@nortexte": "DEFP9601673A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-09-17" }, { "@id": "LEGIARTI000006487366", "@num": "1", "#text": "Arrêté du 17 septembre 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000195508", "@nortexte": "DEFP9601673A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-09-17" }, { "@id": "LEGIARTI000006487367", "@num": "ANNEXE", "#text": "Arrêté du 17 septembre 1996 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000195508", "@nortexte": "DEFP9601673A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-09-17" }, { "@id": "LEGIARTI000006487368", "@num": "ANNEXE", "#text": "Arrêté du 17 septembre 1996 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000195508", "@nortexte": "DEFP9601673A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-09-17" }, { "@id": "JORFTEXT000000745645", "#text": "DECRET96-823", "@sens": "cible", "@cidtexte": "JORFTEXT000000745645", "@nortexte": "DEFP9601671D", "@numtexte": "96-823", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-17" }, { "@id": "JORFTEXT000000746485", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000746485", "@nortexte": "ENVP9650308A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-08-28" }, { "@id": "LEGIARTI000006869225", "@num": "3", "#text": "Arrêté du 28 août 1996 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000746485", "@nortexte": "ENVP9650308A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-08-28" }, { "@id": "JORFTEXT000000745674", "#text": "DECRET96-900", "@sens": "cible", "@cidtexte": "JORFTEXT000000745674", "@nortexte": "ECOD9670004D", "@numtexte": "96-900", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-14" }, { "@id": "JORFTEXT000000380628", "#text": "DECRET96-1023", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "JORFTEXT000000563182", "#text": "DECRET96-1055", "@sens": "cible", "@cidtexte": "JORFTEXT000000563182", "@nortexte": "MIPP9600370D", "@numtexte": "96-1055", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-06" }, { "@id": "LEGIARTI000006202355", "@num": "11", "#text": "Décret n°96-1080 du 12 décembre 1996 - art. 11 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000745854", "@nortexte": "JUSC9620899D", "@numtexte": "96-1080", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-12" }, { "@id": "JORFTEXT000000380640", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000380640", "@nortexte": "MIPP9600514A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-12-23" }, { "@id": "JORFTEXT000000380408", "#text": "LOI96-1182", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000572563", "#text": "Décret n°97-390 du 17 avril 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000572563", "@nortexte": "BUDB9600006D", "@numtexte": "97-390", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-17" }, { "@id": "JORFTEXT000000200677", "#text": "DECRET97-520", "@sens": "cible", "@cidtexte": "JORFTEXT000000200677", "@nortexte": "MIPP9700077D", "@numtexte": "97-520", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-22" }, { "@id": "JORFTEXT000000749664", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000749664", "@nortexte": "DEFP9701472A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-21" }, { "@id": "JORFTEXT000000749708", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000749708", "@nortexte": "DEFP9701473A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-21" }, { "@id": "LEGIARTI000006487605", "@num": "1", "#text": "Arrêté du 21 mai 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000749708", "@nortexte": "DEFP9701473A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-21" }, { "@id": "LEGIARTI000006487584", "@num": "1", "#text": "Arrêté du 21 mai 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000749664", "@nortexte": "DEFP9701472A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-21" }, { "@id": "JORFTEXT000000752149", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000752149", "@nortexte": "ECOI9700455D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-11-26" }, { "@id": "JORFTEXT000000387576", "#text": "DECRET98-44", "@sens": "cible", "@cidtexte": "JORFTEXT000000387576", "@nortexte": "ECOI9700852D", "@numtexte": "98-44", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-01-19" }, { "@id": "JORFTEXT000000755943", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000755943", "@nortexte": "ECOD9870009A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-13" }, { "@id": "JORFTEXT000000206257", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000206257", "@nortexte": "DEFP9801381A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-07" }, { "@id": "JORFTEXT000000389606", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000389606", "@nortexte": "DEFP9801382A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-07" }, { "@id": "LEGIARTI000006320240", "@num": "104", "#text": "Loi n°98-546 du 2 juillet 1998 - art. 104 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "JORFTEXT000000557968", "#text": "DECRET99-3", "@sens": "cible", "@cidtexte": "JORFTEXT000000557968", "@nortexte": "ECOI9801130D", "@numtexte": "99-3", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-01-05" }, { "@id": "JORFTEXT000000509673", "#text": "Décret n°99-682 du 29 juillet 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000509673", "@nortexte": "ECOB99500030D", "@numtexte": "99-682", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-07-29" }, { "@id": "JORFTEXT000000213728", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000213728", "@nortexte": "DEFP9902110A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-12-21" }, { "@id": "LEGITEXT000005628880", "#text": "Décret n°99-1117 du 21 décembre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000398293", "@nortexte": "DEFP9902108D", "@numtexte": "99-1117", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-21" }, { "@id": "LEGIARTI000006513179", "@num": "1", "#text": "Décret n°99-1117 du 21 décembre 1999 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000398293", "@nortexte": "DEFP9902108D", "@numtexte": "99-1117", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-21" }, { "@id": "LEGIARTI000006513180", "@num": "2", "#text": "Décret n°99-1117 du 21 décembre 1999 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000398293", "@nortexte": "DEFP9902108D", "@numtexte": "99-1117", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-21" }, { "@id": "JORFTEXT000000398293", "#text": "Décret99-1117", "@sens": "cible", "@cidtexte": "JORFTEXT000000398293", "@nortexte": "DEFP9902108D", "@numtexte": "99-1117", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-21" }, { "@id": "JORFTEXT000000400693", "#text": "Décret2000-499", "@sens": "cible", "@cidtexte": "JORFTEXT000000400693", "@nortexte": "ECOI9920350D", "@numtexte": "2000-499", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-06" }, { "@id": "JORFTEXT000000220616", "#text": "Arrêtés", "@sens": "cible", "@cidtexte": "JORFTEXT000000220616", "@nortexte": "DEFP0002450A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000403488", "#text": "Arrêtés", "@sens": "cible", "@cidtexte": "JORFTEXT000000403488", "@nortexte": "DEFP0002451A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000403489", "#text": "Arrêtés", "@sens": "cible", "@cidtexte": "JORFTEXT000000403489", "@nortexte": "DEFP0002452A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-26" }, { "@id": "LEGITEXT000005630722", "#text": "Décret n°2001-211 du 7 mars 2001", "@sens": "cible", "@cidtexte": "JORFTEXT000000587732", "@nortexte": "DEFP0101078D", "@numtexte": "2001-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-07" }, { "@id": "LEGIARTI000006567830", "@num": "1", "#text": "Décret n°2001-211 du 7 mars 2001 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000587732", "@nortexte": "DEFP0101078D", "@numtexte": "2001-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-07" }, { "@id": "JORFTEXT000000587732", "#text": "Décret2001-211", "@sens": "cible", "@cidtexte": "JORFTEXT000000587732", "@nortexte": "DEFP0101078D", "@numtexte": "2001-211", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-07" }, { "@id": "JORFTEXT000000587915", "#text": "Décret2001-263", "@sens": "cible", "@cidtexte": "JORFTEXT000000587915", "@nortexte": "ECOD0070003D", "@numtexte": "2001-263", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-22" }, { "@id": "JORFTEXT000000776358", "#text": "Décret2002-310", "@sens": "cible", "@cidtexte": "JORFTEXT000000776358", "@nortexte": "DEFP0201048D", "@numtexte": "2002-310", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-03-01" }, { "@id": "LEGIARTI000006571363", "@num": "2", "#text": "Décret n°2002-832 du 3 mai 2002 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779177", "@nortexte": "DEFP0201594D", "@numtexte": "2002-832", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "JORFTEXT000000779177", "#text": "Décret2002-832", "@sens": "cible", "@cidtexte": "JORFTEXT000000779177", "@nortexte": "DEFP0201594D", "@numtexte": "2002-832", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "JORFTEXT000000235407", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000235407", "@nortexte": "DEFP0400438A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-06-11" }, { "@id": "JORFTEXT000000418096", "#text": "Décret2004-525", "@sens": "cible", "@cidtexte": "JORFTEXT000000418096", "@nortexte": "DEFP0400437D", "@numtexte": "2004-525", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-11" }, { "@id": "JORFTEXT000000240757", "#text": "LOI2004-1485", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000619224", "#text": "Décret2007-1532", "@sens": "cible", "@cidtexte": "JORFTEXT000000619224", "@nortexte": "ECEI0753560D", "@numtexte": "2007-1532", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-24" }, { "@id": "LEGITEXT000022331895", "#text": "Ordonnance n°2010-638\n du 10 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "JORFTEXT000022330885", "#text": "Ordonnance n°2010-638 du 10 juin 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "JORFARTI000038462409", "#text": "Avis n°426321 du 9 mai 2019 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038462408", "@nortexte": "CETX1913784V", "@numtexte": "426321", "@typelien": "CITATION", "@naturetexte": "AVIS", "@datesignatexte": "2019-05-09" }, { "@id": "JORFARTI000038462441", "#text": "Avis n°426365 du 9 mai 2019 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038462440", "@nortexte": "CETX1913787V", "@numtexte": "426365", "@typelien": "CITATION", "@naturetexte": "AVIS", "@datesignatexte": "2019-05-09" }, { "@id": "LEGIARTI000006296966", "@num": "89", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 89 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302950", "@num": "124 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 124 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302669", "@num": "124 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 124 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311634", "@num": "1461", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1461 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302710", "@num": "150 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308000", "@num": "158 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312167", "@num": "1585 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1585 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306682", "@num": "1609 octodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 octodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306708", "@num": "1609 unvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 unvicies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306686", "@num": "1609 vicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 vicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308148", "@num": "163", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302981", "@num": "163 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308168", "@num": "163 bis C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302974", "@num": "163-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302974", "@num": "163-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302977", "@num": "163-0 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163-0 A bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302977", "@num": "163-0 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163-0 A bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312829", "@num": "1723 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312829", "@num": "1723 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312876", "@num": "1727", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1727 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308362", "@num": "199 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308361", "@num": "199 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308484", "@num": "206", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 206 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308536", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308536", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308535", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308535", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308535", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308578", "@num": "209 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303584", "@num": "220 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303583", "@num": "220 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303585", "@num": "220 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308780", "@num": "223 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309137", "@num": "239", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304269", "@num": "260 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 260 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304665", "@num": "302 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304668", "@num": "302 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304668", "@num": "302 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304671", "@num": "302 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304673", "@num": "302 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304684", "@num": "302 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304687", "@num": "302 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304689", "@num": "302 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304695", "@num": "302 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304698", "@num": "302 I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304989", "@num": "302 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304700", "@num": "302 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304703", "@num": "302 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304707", "@num": "302 M", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304991", "@num": "302 N", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304992", "@num": "302 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304712", "@num": "302 P", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304715", "@num": "302 Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304717", "@num": "302 R", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304995", "@num": "302 S", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304993", "@num": "302 T", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304994", "@num": "302 U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304719", "@num": "302 V", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 V (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312637", "@num": "302 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304546", "@num": "302 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304548", "@num": "302 bis C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304619", "@num": "302 bis X", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis X (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302242", "@num": "33 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 33 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309843", "@num": "403", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 403 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304752", "@num": "404", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 404 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304774", "@num": "417", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309892", "@num": "434", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 434 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309891", "@num": "434", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 434 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309879", "@num": "440", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 440 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308460", "@num": "52 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 52 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310110", "@num": "575 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304961", "@num": "575 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302505", "@num": "72 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 72 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834312", "@num": "L515-13", "#text": "Code de l'environnement - art. L515-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834312", "@num": "L515-13", "#text": "Code de l'environnement - art. L515-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834311", "@num": "L515-13", "#text": "Code de l'environnement - art. L515-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834311", "@num": "L515-13", "#text": "Code de l'environnement - art. L515-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834313", "@num": "L515-13", "#text": "Code de l'environnement - art. L515-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743850", "@num": "L651-3", "#text": "Code de la sécurité sociale. - art. L651-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743862", "@num": "L651-5", "#text": "Code de la sécurité sociale. - art. L651-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615564", "@num": "163", "#text": "Code des douanes - art. 163 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615565", "@num": "163 A", "#text": "Code des douanes - art. 163 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615566", "@num": "164", "#text": "Code des douanes - art. 164 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615567", "@num": "164 A", "#text": "Code des douanes - art. 164 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615569", "@num": "165", "#text": "Code des douanes - art. 165 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615571", "@num": "165 B", "#text": "Code des douanes - art. 165 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615573", "@num": "166", "#text": "Code des douanes - art. 166 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615575", "@num": "167", "#text": "Code des douanes - art. 167 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615577", "@num": "168 bis", "#text": "Code des douanes - art. 168 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGATION", "@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" }, { "@id": "LEGIARTI000006315956", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 92-1476 du 31 décembre 1992", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1992", "CODE GENERAL DES IMPOTS", "CGI", "TRANSPOSITION DE DIRECTIVE CEE", "EQUILIBRE FINANCIER", "BUDGET GENERAL", "COMPTE D'AFFECTATION SPECIALE", "OPERATION A CARACTERE TEMPORAIRE", "OPERATION A CARACTERE DEFINITIF", "FISCALITE", "TVA", "MARCHE UNIQUE", "CEE", "PROJET DE LOI" ] }, "TITREFULL": "LOI de finances rectificative pour 1992 (n° 92-1476 du 31 décembre 1992) (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000179313", "NOR": "BUDX9200212L", "NUM": "92-1476", "DATE_PUBLI": "1993-01-04", "DATE_TEXTE": "1992-12-31", "NUM_PARUTION": 3, "ORIGINE_PUBLI": "JORF n°0003 du 4 janvier 1993", "PAGE_DEB_PUBLI": 176, "PAGE_FIN_PUBLI": 198 } }, "META_COMMUN": { "ID": "JORFTEXT000000179313", "URL": "texte/version/JORF/TEXT/00/00/00/17/93/JORFTEXT000000179313.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1992/12/31/BUDX9200212L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9921476", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1992/12/31/92-1476/jo/texte" } } }, "VISAS": { "CONTENU": "
L’Assemblée nationale et le Sénat ont délibéré,
L’Assemblée nationale a adopté,
Le Président de la République promulgue la loi dont la teneur suit :" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 31 décembre 1992.

FRANÇOIS MITTERRAND

Par le Président de la République :

Le Premier ministre,

PIERRE BÉRÉGOVOY

Le ministre du budget,

MARTIN MALVY

" } }, "JORFTEXT000000187805": { "SM": { "CONTENU": "LE II DE L'ART. 151-OCTIES DU CGI FIXE UNE OBLIGATION DECLARATIVE SPECIFIQUE A LA CHARGE DE L'APPORTEUR CONSISTANT EN LA PRODUCTION ANNUELLE D'UN ETAT COMPRENANT CERTAINS RENSEIGNEMENTS.
LE PREESENT DECRET A POUR OBJET DE FIXER LE CONTENU DE CET ETAT.
LES MENTIONS OBLIGATOIRES ENUMEREES AUX A A E DE L'ART. 1 CONCERNENT LES ELEMENTS ESSENTIELS DE L'OPERATION D'APPORT (DATE DE L'OPERATION,NOMBRE ET VALEUR DES TITRES RECUS EN REMUNERATION DE L'APPORT,MONTANT DES PLUS-VALUES EN REPORT).
L'ETAT EN CAUSE COMPORTE LES INFORMATIONS RELATIVES AUX OPERATIONS REALISEES LE CAS ECHEANT A RAISON DES TITRES RECUS EN REMUNERATION DE L'APPORT ET QUI SONT DE NATURE A AFFECTER TOTALEMENT OU PARTIELLEMENT LE MAINTIEN DU REPORT D'IMPOSITION (F A I DE L'ART. 1).
ENFIN,L'ART. 2 DU PRESENT DECRET PREVOIT QUE L'OBLIGATION DECLARATIVE EST TRANSFEREE AU BENEFICIAIRE DE LA TRANSMISSION A TITRE GRATUIT DES DROITS SOCIAUX REMUNERANT L'APPORT ET QUI,CONFORMEMENT AU 1ER AL. DU I DE L'ART. 151-OCTIES DU CGI,A PRIS L'ENGAGEMENT D'ACQUITTER,AUX LIEU ET PLACE DE L'APPORTEUR,L'IMPOSITON DES PLUS-VALUES DONT LE REPORT EST MAINTENU.
APPLICATION DE L'ART. 25 DE LA LOI 941163 DU 29-12-1994." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319183", "@num": "25", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000530935", "#text": "Loi n°94-1163 du 29 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "TITRE": "Décret n°95-407 du 14 avril 1995", "MCS_TXT": { "MC": [ "BUDGET", "ENTREPRISE INDIVIDUELLE", "APPORTEUR", "SOCIETE", "OBLIGATION DECLARATIVE" ] }, "MINISTERE": "MINISTERE DU BUDGET", "TITREFULL": "Décret no 95-407 du 14 avril 1995 pris en application du II de l'article 151 octies du code général des impôts et relatif aux obligations déclaratives incombant à l'apporteur d'une entreprise individuelle à une société" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000187805", "NOR": "BUDF9510004D", "NUM": "95-407", "DATE_PUBLI": "1995-04-19", "DATE_TEXTE": "1995-04-14", "ORIGINE_PUBLI": "JORF n°92 du 19 avril 1995", "PAGE_DEB_PUBLI": 6103, "PAGE_FIN_PUBLI": 19950419 } }, "META_COMMUN": { "ID": "JORFTEXT000000187805", "URL": "texte/version/JORF/TEXT/00/00/00/18/78/JORFTEXT000000187805.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX995407" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre du budget,
Vu le code général des impôts, notamment le II de son article 151 octies et son article 170;
Vu l'annexe III au même code, notamment son article 38 quindecies,
Décrète :
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 14 avril 1995.
\n

EDOUARD BALLADUR

Par le Premier ministre :

Le ministre du budget,
NICOLAS SARKOZY" } }, "JORFTEXT000000188274": { "SM": { "CONTENU": "APPLICATION DE L'ART. 156-I-3EMEMENT DU CODE GENERAL DES IMPOTS ISSU DE L'ART. 40 DE LA LOI DE FINANCES RECTIFICATIVE POUR 1994 (LOI 941163 DU 29-12-1994)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "Loi n°94-1163 du 29 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "TITRE": "Décret n°95-386 du 11 avril 1995", "MCS_TXT": { "MC": [ "BUDGET", "URBANISME", "PATRIMOINE", "PATRIMOINE CULTUREL", "ARCHITECTURE", "PATRIMOINE ARCHITECTURAL URBAIN ET PAYSAGER", "SECTEUR SAUVEGARDE", "ZONE DE PROTECTION", "RESTAURATION IMMOBILIERE", "OPERATION DE RESTAURATION IMMOBILIERE", "FISCALITE", "IMPOT", "TAXE", "IMPOT FONCIER", "REVENU", "DEFICIT FONCIER", "PROPRIETE BATIE", "ORGANISME", "AVANTAGE FISCAL", "REGIME SPECIAL D'IMPUTATION", "CONDITION REQUISE" ] }, "MINISTERE": "MINISTERE DU BUDGET", "TITREFULL": "Décret no 95-386 du 11 avril 1995 fixant les conditions requises des organismes qui prennent l'initiative d'opérations de restauration immobilière dans un secteur sauvegardé ou une zone de protection du patrimoine architectural, urbain et paysager pour l'application du régime spécial d'imputation des déficits fonciers résultant de ces opérations" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000188274", "NOR": "BUDX9410021D", "NUM": "95-386", "DATE_PUBLI": "1995-04-13", "DATE_TEXTE": "1995-04-11", "ORIGINE_PUBLI": "JORF n°88 du 13 avril 1995", "PAGE_DEB_PUBLI": 5902, "PAGE_FIN_PUBLI": 19950413 } }, "META_COMMUN": { "ID": "JORFTEXT000000188274", "URL": "texte/version/JORF/TEXT/00/00/00/18/82/JORFTEXT000000188274.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX995386" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre du budget,
Vu le code général des impôts, notamment le deuxième alinéa du 3o du I de son article 156;
Vu le code de l'urbanisme;
Vu le code de la construction et de l'habitation;
Vu la loi de finances rectificative pour 1994 (no 94-1163 du 29 décembre 1994), et notamment son article 40,
Décrète:
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 11 avril 1995.
\n

EDOUARD BALLADUR

Par le Premier ministre:

Le ministre du budget,
NICOLAS SARKOZY

Le ministre de l'équipement, des transports

et du tourisme,

BERNARD BOSSON

Le ministre du logement,
HERVE DE CHARETTE" } }, "JORFTEXT000000188320": { "SM": { "CONTENU": "MODALITES D'APPLICATION DES EXONERATIONS PREVUES AUX ART. 262-QUATER ET 302-F DU CGI.
APPLICATION DE L'ART. 2 DE LA DIRECTIVE CE 944 DU 14-02-1994,DE L'ART. 17 DE LA LOI DE FINANCES RECTIFICATIVE POUR 1994 (941163 DU 29-12-1994) ET DE L'ART. 4 DU DECRET 931139 DU 30-09-1993." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000882720", "#text": "Décret n°93-1139 du 30 septembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000882720", "@nortexte": "BUDF9300020D", "@numtexte": "93-1139", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-30" }, { "@id": "JORFTEXT000000888128", "#text": "Directive Européenne n°94-4 du 14 février 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000888128", "@nortexte": "394L0004", "@numtexte": "94-4", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1994-02-14" }, { "@id": "JORFTEXT000000530935", "#text": "Loi n°94-1163 du 29 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "TITRE": "Arrêté du 2 mai 1995", "MCS_TXT": { "MC": [ "BUDGET", "CODE GENERAL DES IMPOTS", "CGI", "ECHANGE INTRACOMMUNAUTAIRE", "VOYAGE INTRACOMMUNAUTAIRE", "ACQUISITION INTRACOMMUNAUTAIRE", "BOUTIQUE HORS TAXE", "ACHAT HORS TAXE", "PRODUIT DETAXE", "EXONERATION FISCALE", "QUOTA", "BIEN VALEUR LIMITE", "TABAC", "ALCOOL", "BOISSON ALCOOLIQUE", "PARFUM", "EXPORTATION", "TRANSPOSITION DE DIRECTIVE CE", "RAPPROCHEMENT DE LEGISLATION", "HARMONISATION EUROPEENNE" ] }, "MINISTERE": "MINISTERE DU BUDGET", "TITREFULL": "Arrêté du 2 mai 1995 fixant les limites pour les achats hors taxes effectués lors de voyages intracommunautaires" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000188320", "NOR": "BUDF9500004A", "DATE_PUBLI": "1995-05-06", "DATE_TEXTE": "1995-05-02", "NUM_PARUTION": 107, "ORIGINE_PUBLI": "JORF n°107 du 6 mai 1995", "PAGE_DEB_PUBLI": 7259, "PAGE_FIN_PUBLI": 19950506 } }, "META_COMMUN": { "ID": "JORFTEXT000000188320", "URL": "texte/version/JORF/TEXT/00/00/00/18/83/JORFTEXT000000188320.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/arrete/1995/5/2/BUDF9500004A/jo/texte", "NATURE": "ARRETE", "ORIGINE": "JORF", "ANCIEN_ID": "1AX9950506P152" } }, "VISAS": { "CONTENU": "Le ministre du budget,
Vu la directive 94/4/CE du Conseil des Communautés européennes du 14 février 1994, notamment son article 2;
Vu le code général des impôts, notamment ses articles 262 quater et 302 F;
Vu la loi de finances rectificative pour 1994 (no 94-1163 du 29 décembre 1994), notamment son article 17;
Vu le décret no 93-1139 du 30 septembre 1993, notamment son article 4,
Arrête:
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 2 mai 1995.
\n

NICOLAS SARKOZY

" } }, "JORFTEXT000000190605": { "SM": { "CONTENU": "LE REGLEMENT CE 133-94 DU CONSEIL DU 24-01-1994 MODIFIANT LE REGLEMENT CEE 1785-81 PORTANT ORGANISATION COMMUNE DES MARCHES DANS LE SECTEUR DU SUCRE A ETENDU LE DISPOSITIF ACTUEL AU SIROP D'INSULINE.LE REGLEMENT CE 392-94 DE LA COMMISSION DU 23-02-1994 ETABLIT A CETTE FIN LES MODALITES D'APPLICATION NECESSAIRES.
DEPUIS LE TRANSFERT DES CONTRIBUTIONS INDIRECTES A LA DIRECTION GENERALE DES DOUANES ET DROITS INDIRECTS,CELLE-CI ASSURE LE SUIVI DU REGIME ECONOMIQUE ET FISCAL DU SUCRE ET DE L'ISOGLUCOSE PAR APPLICATION DU CGI ET DU LIVRE DES PROCEDURES FISCALES.ELLE PERCOIT A CE TITRE LES COTISATIONS A LA PRODUCTION SUR CES PRODUITS (ART. 564-BIS ET 564-TER DU CGI) DONT LE MONTANT EST VERSE AU BUDGET DES COMMUNAUTES EUROPEENNES.
LA PERCEPTION DE LA COTISATION A LA PRODUCTION SUR LE SIROP D'INSULINE REND OBLIGATOIRE L'ADOPTION DE MESURES DONT L'OBJET EST DE SOUMETTRE LES FABRICANTS D'UNE PART,A L'OBLIGATION DE DEPOSER DES DECLARATIONS DES QUANTITES PRODUITES ET PAR VOIE DE CONSEQUENCE IMPOSABLES,ET D'AUTRE PART,AUX CONTROLES DE L'ADMINISTRATION DU FAIT DE CETTE ACTIVITE.CES DISPOSITIONS FIGURENT A L'ART. 2 DU DECRET ET REPRENNENT LE CONTENU DES ART. 219-P A 219-V DE L'ANNEXE III AU CGI APPLICABLES AUX FABRICANTS D'ISOGLUCOSE.
INSERE UN CHAP. III-TER (ART. 219-V-VIS A 219-V-SEPTIES) AU TITRE III DU LIVRE I (1ERE PARTIE) DE L'ANNEXE III.
L'ART. 3 MODIFIE DU LIVRE DES PROCEDURES FISCALES POUR SOUMETTRE LES FABRICANTS DE SIROP D'INSULINE AUX MEMES CONTROLES QUE LES FABRICANTS D'ISOGLUCOSE.
INDEPENDAMMENT DES DISPOSITIONS QUI PRECEDENT,L'ART. 1 DU DECRET MODIFIE LES ART. 215 A 219 DE L'ANNEXE III AU CGI PORTANT APPLICATION DE L'ART. 563 DU MEME CODE AFIN DE PRENDRE EN CONSIDERATION LES MODIFICATIONS APPORTEES A CET ARTICLE PAR L'ART. 18-IV DE LA LOI DE FINANCES RECTIFICATIVE POUR 1994 (941163 DU 29-12-1994)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@sens": "source", "@typelien": "APPLICATION" }, { "@id": "JORFTEXT000000530935", "#text": "Loi n°94-1163 du 29 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "TITRE": "Décret n°95-1185 du 6 novembre 1995", "MCS_TXT": { "MC": [ "ECONOMIE", "IMPOT", "TAXE", "IMPOT INDIRECT", "CODE GENERAL DES IMPOTS", "CGI", "LIVRE DES PROCEDURES FISCALES", "SUCRE", "SIROP D'INSULINE", "PRODUCTION", "FISCALITE", "REGIME FISCAL", "FABRICANT", "DECLARATION FISCALE", "OBLIGATION DECLARATIVE", "DGDDI", "COTISATION A LA PRODUCTION", "PERCEPTION", "CONTROLE FISCAL" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DU PLAN", "TITREFULL": "Décret no 95-1185 du 6 novembre 1995 portant modification de l'annexe III au code général des impôts et du livre des procédures fiscales en ce qui concerne le régime économique de l'isoglucose et du sirop d'inuline" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000190605", "NOR": "ECOD9550015D", "NUM": "95-1185", "DATE_PUBLI": "1995-11-09", "DATE_TEXTE": "1995-11-06", "ORIGINE_PUBLI": "JORF n°261 du 9 novembre 1995", "PAGE_DEB_PUBLI": 16453, "PAGE_FIN_PUBLI": 19951109 } }, "META_COMMUN": { "ID": "JORFTEXT000000190605", "URL": "texte/version/JORF/TEXT/00/00/00/19/06/JORFTEXT000000190605.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9951185" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre de l'économie, des finances et du Plan,
Vu le code général des impôts ainsi que l'annexe III à ce code;
Vu le livre des procédures fiscales,
Décrète:
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 6 novembre 1995.
\n

ALAIN JUPPE

Par le Premier ministre:

Le ministre de l'économie,
des finances et du Plan,
JEAN ARTHUIS

Le secrétaire d'Etat au budget,

FRANCOIS D'AUBERT

" } }, "JORFTEXT000000192528": { "SM": { "CONTENU": "MODIFIE ET COMPLETE LE CODE GENERAL DES IMPOTS ET SES ANNEXES I,II ET III,A COMPTER DU 12-05-1996.
APPLICATION DE L'ART. 11 DE LA LOI 51447 DU 01-03-1951." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000335995", "#text": "Loi n° 51-247 du 1er mars 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFARTI000002284993", "@num": "11", "#text": "Loi n° 51-247 du 1er mars 1951 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFTEXT000000537611", "#text": "Loi n° 91-647 du 10 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000537611", "@nortexte": "JUSX9100049L", "@numtexte": "91-647", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-10" }, { "@id": "JORFTEXT000000721124", "#text": "Décret n° 91-1266 du 19 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "JORFTEXT000000356342", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000726799", "#text": "Décret n°93-326 du 12 mars 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000726799", "@nortexte": "TEFF9300243D", "@numtexte": "93-326", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-12" }, { "@id": "JORFTEXT000000864578", "#text": "Loi n°93-1313 du 20 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFTEXT000000713491", "#text": "Loi n°94-112 du 9 février 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000713491", "@nortexte": "EQUX9300099L", "@numtexte": "94-112", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-02-09" }, { "@id": "JORFTEXT000000733681", "#text": "Loi n°94-1040 du 2 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000733681", "@nortexte": "ECOX9300187L", "@numtexte": "94-1040", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-12-02" }, { "@id": "JORFTEXT000000530935", "#text": "Loi n°94-1163 du 29 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000734238", "#text": "Loi n°95-95 du 1 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000734238", "@nortexte": "AGRX9400137L", "@numtexte": "95-95", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-02-01" }, { "@id": "JORFTEXT000000556968", "#text": "Décret n°95-1335 du 28 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000556968", "@nortexte": "AGRB9502004D", "@numtexte": "95-1335", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "JORFTEXT000000739024", "#text": "Décret n°95-1332 du 28 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "JORFTEXT000000739061", "#text": "Décret n°95-1337 du 28 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739061", "@nortexte": "AGRB9502006D", "@numtexte": "95-1337", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "JORFTEXT000000191068", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000555740", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000190291", "#text": "Ordonnance n° 96-50 du 24 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000540869", "#text": "Loi n°96-63 du 29 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000540869", "@nortexte": "TASX9500159L", "@numtexte": "96-63", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-01-29" }, { "@id": "JORFTEXT000000557687", "#text": "Décret n°96-82 du 24 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000557687", "@nortexte": "INDD9600017D", "@numtexte": "96-82", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000738847", "#text": "Décret n°96-81 du 24 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000738847", "@nortexte": "INDD9600015D", "@numtexte": "96-81", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000558948", "#text": "Décret n°96-100 du 7 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000558948", "@nortexte": "AGRB9502451D", "@numtexte": "96-100", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-07" }, { "@id": "JORFTEXT000000376141", "#text": "Loi n°96-109 du 14 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000376141", "@nortexte": "ECOX9500155L", "@numtexte": "96-109", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-02-14" }, { "@id": "JORFTEXT000000559373", "#text": "Décret n°96-116 du 8 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559373", "@nortexte": "BUDF9510078D", "@numtexte": "96-116", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-08" }, { "@id": "JORFTEXT000000741297", "#text": "Décret n°96-139 du 21 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000741297", "@nortexte": "EQUT9600140D", "@numtexte": "96-139", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000559120", "#text": "Loi n°96-142 du 21 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000558907", "#text": "Décret n° 96-205 du 15 mars 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000558907", "@nortexte": "AGRD9502507D", "@numtexte": "96-205", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-15" }, { "@id": "JORFTEXT000000193354", "#text": "LOI n° 96-314 du 12 avril 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGIARTI000006295377", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294176", "@num": "163 quaterdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 quaterdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294178", "@num": "163 quindecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 quindecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294181", "@num": "163 quindecies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 quindecies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293682", "@num": "17", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 17 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296444", "@num": "172", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 172 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293683", "@num": "18", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 18 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293685", "@num": "19", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 19 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293686", "@num": "20", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 20 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294375", "@num": "201 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 201 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293687", "@num": "21", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 21 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294422", "@num": "232", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 232 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295568", "@num": "242-0 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294617", "@num": "275 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295666", "@num": "294 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 294 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294811", "@num": "310 F bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 F bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294909", "@num": "321", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 321 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296419", 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"LEGIARTI000006296059", "@num": "363 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 N (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296066", "@num": "363 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 O (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295952", "@num": "363 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 P (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296071", "@num": "363 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 R (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", 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"LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303744", "@num": "223 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303802", "@num": "231 bis Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis Q (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303805", "@num": "231 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309260", "@num": "238 bis HA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HA (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303996", "@num": "238 bis HI", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HI (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309140", "@num": "239", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304126", "@num": "239 sexies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 sexies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309308", "@num": "257", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 257 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304259", "@num": "260 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 260 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309398", "@num": "261 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304311", "@num": "273 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 273 quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304331", "@num": "277 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 277 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304370", "@num": "279 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 279 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304639", "@num": "302 bis ZC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis ZC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307490", "@num": "31", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314695", "@num": "362", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 362 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307570", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302280", "@num": "39 AA bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 AA bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302364", "@num": "39 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302353", "@num": "39 quinquies H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304745", "@num": "401", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 401 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309845", "@num": "403", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 403 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307751", "@num": "57", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 57 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307808", "@num": "73 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 73 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305402", "@num": "775 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 775 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310388", "@num": "790", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 790 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310411", "@num": "793", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305474", "@num": "793 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307040", "@num": "8", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310897", "@num": "885 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311075", "@num": "919", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 919 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307155", "@num": "92 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302613", "@num": "92 B nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302612", "@num": "92 B octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302611", "@num": "92 B septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305663", "@num": "968 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 968 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311283", "@num": "990 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293497", "@num": "57", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 57 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380373", "@num": "1090 C", "#text": "Code général des impôts, CGI. - art. 1090 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915722", "@num": "1090 D", "#text": "Code général des impôts, CGI. - art. 1090 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305890", "@num": "1090 F", "#text": "Code général des impôts, CGI. - art. 1090 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381463", "@num": "1638 bis", "#text": "Code général des impôts, CGI. - art. 1638 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023260042", "@num": "1638 bis", "#text": "Code général des impôts, CGI. - art. 1638 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030060346", "@num": "1638 bis", "#text": "Code général des impôts, CGI. - art. 1638 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045404682", "@num": "1649 octies", "#text": "Code général des impôts, CGI. - art. 1649 octies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303697", "@num": "223 P", "#text": "Code général des impôts, CGI. - art. 223 P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062242", "@num": "223 T", "#text": "Code général des impôts, CGI. - art. 223 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805452", "@num": "231 bis Q", "#text": "Code général des impôts, CGI. - art. 231 bis Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872754", "@num": "231 quater", "#text": "Code général des impôts, CGI. - art. 231 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846445", "@num": "231 quater", "#text": "Code général des impôts, CGI. - art. 231 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641607", "@num": "231 quater", "#text": "Code général des impôts, CGI. - art. 231 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091630", "@num": "279 bis", "#text": "Code général des impôts, CGI. - art. 279 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297874", "@num": "41 septdecies X", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies X (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°96-556 du 21 juin 1995", "MCS_TXT": { "MC": [ "BUDGET", "CODE GENERAL DES IMPOTS", "CGI", "CODIFICATION", "INCORPORATION", "AGRICULTEUR", "JEUNE AGRICULTEUR", "AIDE A L'INSTALLATION", "IMPOT DIRECT", "IMPOT SUR LE REVENU", "IMPOSITION", "EXPLOITATION AGRICOLE", "ASSOCIE", "REVENU", "ENTREPRISE", "BENEFICE", "EXPLOITANT AGRICOLE", "CONTRAT DE CAPITALISATION", "BON DE CAPITALISATION", "ACTION", "PART SOCIALE", "COMPTE BLOQUE", "INTERET", "DECLARATION" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE ET DES FINANCES", "TITREFULL": "Décret no 96-556 du 21 juin 1995 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000192528", "NOR": "BUDF9600021D", "NUM": "96-556", "DATE_PUBLI": "1996-06-23", "DATE_TEXTE": "1995-06-21", "NUM_PARUTION": 145, "ORIGINE_PUBLI": "JORF n°145 du 23 juin 1996", "PAGE_DEB_PUBLI": 9413, "PAGE_FIN_PUBLI": 19960623 } }, "META_COMMUN": { "ID": "JORFTEXT000000192528", "URL": "texte/version/JORF/TEXT/00/00/00/19/25/JORFTEXT000000192528.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX996556" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre de l'économie et des finances,
Vu l'article 11 de la loi no 51-247 du 1er mars 1951 portant ouverture de crédits provisoires applicables au mois de mars 1951 ;
Vu le code général des impôts et ses annexes I, II et III ;
Vu les textes codifiés et cités dans le présent décret,
Décrète :
\n
" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 21 juin 1996.
\n

Alain Juppé

Par le Premier ministre :

Le ministre de l'économie et des finances,
Jean Arthuis

Le ministre délégué au budget,

porte-parole du Gouvernement,

Alain Lamassoure

" } }, "JORFTEXT000000193594": { "SM": { "CONTENU": "A LA DATE DU 11-07-1998,LES CREANCES DU FONDS NATIONAL DES ABATTOIR,COMPTE OUVERT SOUS LE NUMERO 36 DANS LES ECRITURES DU TRESOR NON ENCORE RECOUVREES SONT CONSIDEREES COMME ETEINTES.
APPLICATION DES ART. 34 DE LA LOI DE FINANCES RECTIFICATIVE POUR 1993,32 DE LA LOI DE FINANCES RECTIFICATIVE POUR 1994 ET DU DECRET 98590 DU 06-07-1998." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000684770", "#text": "Loi n°93-1353 du 30 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000530935", "#text": "Loi n°94-1163 du 29 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000572100", "#text": "Décret n°98-590 du 6 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000572100", "@nortexte": "AGRS9800123D", "@numtexte": "98-590", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-06" } ] }, "TITRE": "Arrêté du 24 juillet 1998", "MCS_TXT": { "MC": [ "AGRICULTURE", "ABATTOIR", "ABATTOIR PUBLIC", "FONDS NATIONAL DES ABATTOIRS", "FNA", "OUVERTURE DE COMPTE", "ECRITURE DU TRESOR", "CLOTURE", "RELIQUAT", "TAXE D'USAGE", "TAXE D'USAGE DES ABATTOIRS PUBLICS", "PAIEMENT DES DEPENSES", "RECOUVREMENT", "CREANCE", "EXTINCTION" ] }, "MINISTERE": "MINISTERE DE L'AGRICULTURE ET DE LA PECHE", "TITREFULL": "Arrêté du 24 juillet 1998 prévoyant l'extinction des créances du Fonds national des abattoirs" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000193594", "NOR": "AGRG9800124A", "DATE_PUBLI": "1998-08-06", "DATE_TEXTE": "1998-07-24", "ORIGINE_PUBLI": "JORF n°180 du 6 août 1998", "PAGE_DEB_PUBLI": 12051, "PAGE_FIN_PUBLI": 60898 } }, "META_COMMUN": { "ID": "JORFTEXT000000193594", "URL": "texte/version/JORF/TEXT/00/00/00/19/35/JORFTEXT000000193594.xml", "NATURE": "ARRETE", "ORIGINE": "JORF", "ANCIEN_ID": "1AX9980806P21" } }, "VISAS": { "CONTENU": "

Le ministre de l'économie, des finances et de l'industrie et le ministre de l'agriculture et de la pêche,

Vu la loi de finances rectificative pour 1993, et notamment son article 54 ;

Vu la loi de finances rectificative pour 1994, et notamment son article 52 ;

Vu le décret no 98-590 du 6 juillet 1998 définissant les modalités d'extinction comptable du Fonds national des abattoirs ;

Vu l'avis du comité consultatif du Fonds national des abattoirs en date du 14 janvier 1998,

Arrêtent :

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

Fait à Paris, le 24 juillet 1998.

Le ministre de l'agriculture et de la pêche,

Louis Le Pensec

Le ministre de l'économie,

des finances et de l'industrie,

Dominique Strauss-Kahn

" } }, "JORFTEXT000000319977": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 41 (AL. 6 A 8),61" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000316289", "#text": "LOI n° 47-520 du 21 mars 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000316289", "@numtexte": "47-520", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1947-03-21" }, { "@id": "JORFARTI000002464803", "@num": "51", "#text": "LOI n° 47-520 du 21 mars 1947 - art. 51", "@sens": "source", "@cidtexte": "JORFTEXT000000316289", "@numtexte": "47-520", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1947-03-21" }, { "@id": "LEGIARTI000006476238", "@num": "5", "#text": "Loi n°48-777 du 4 mai 1948 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695332", "@numtexte": "48-777", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1948-05-04" }, { "@id": "JORFTEXT000000695332", "#text": "Loi n° 48-777 du 4 mai 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000695332", "@numtexte": "48-777", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1948-05-04" }, { "@id": "JORFTEXT000000692445", "#text": "Loi n°49-420 du 25 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "JORFTEXT000000315328", "#text": "Loi n°52-852 du 21 juillet 1952", "@sens": "source", "@cidtexte": "JORFTEXT000000315328", "@numtexte": "52-852", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-21" }, { "@id": "JORFTEXT000000874669", "#text": "Loi n°53-1336 du 31 décembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000874669", "@numtexte": "53-1336", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1953-12-31" }, { "@id": "JORFARTI000001681358", "@num": "11", "#text": "Loi n°53-1336 du 31 décembre 1953 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000874669", "@numtexte": "53-1336", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1953-12-31" }, { "@id": "LEGIARTI000006451460", "@num": "6 bis", "#text": "Loi n°57-444 du 8 avril 1957 - art. 6 bis (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501084", "@numtexte": "57-444", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1957-04-08" }, { "@id": "JORFTEXT000000501084", "#text": "Loi n° 57-444 du 8 avril 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000501084", "@numtexte": "57-444", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1957-04-08" }, { "@id": "JORFTEXT000000878021", "#text": "Loi n°57-716 du 26 juin 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000878021", "@numtexte": "57-716", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1957-06-26" }, { "@id": "JORFARTI000001292902", "@num": "1", "#text": "Loi n°57-716 du 26 juin 1957 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000878021", "@numtexte": "57-716", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1957-06-26" }, { "@id": "JORFTEXT000000501556", "#text": "Loi n°57-837 du 26 juillet 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000501556", "@numtexte": "57-837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1957-07-26" }, { "@id": "LEGIARTI000006422517", "@num": "5", "#text": "Décret n°59-733 du 16 juin 1959 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000849165", "@numtexte": "59-733", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-06-16" }, { "@id": "LEGIARTI000006422514", "@num": "5", "#text": "Décret n°59-733 du 16 juin 1959 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000849165", "@numtexte": "59-733", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-06-16" }, { "@id": "LEGIARTI000006422515", "@num": "5", "#text": "Décret n°59-733 du 16 juin 1959 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000849165", "@numtexte": "59-733", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-06-16" }, { "@id": "LEGIARTI000006422516", "@num": "5", "#text": "Décret n°59-733 du 16 juin 1959 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000849165", "@numtexte": "59-733", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-06-16" }, { "@id": "JORFTEXT000000314905", "#text": "Loi n° 61-1396 du 21 décembre 1961", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFARTI000001295336", "@num": "41", "#text": "Loi n° 61-1396 du 21 décembre 1961 - art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFTEXT000000319965", "#text": "Loi n° 64-707 du 10 juillet 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000319965", "@numtexte": "64-707", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1964-07-10" }, { "@id": "JORFARTI000001862899", "@num": "37", "#text": "Loi n° 64-707 du 10 juillet 1964 - art. 37", "@sens": "source", "@cidtexte": "JORFTEXT000000319965", "@numtexte": "64-707", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1964-07-10" }, { "@id": "JORFTEXT000000321863", "#text": "LOI n° 72-11 du 3 janvier 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000321863", "@numtexte": "72-11", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "LEGIARTI000006696116", "@num": "37", "#text": "Loi n°75-534 du 30 juin 1975 - art. 37 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333976", "@numtexte": "75-534", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-06-30" }, { "@id": "JORFTEXT000000333976", "#text": "Loi n°75-534 du 30 juin 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000333976", "@numtexte": "75-534", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-06-30" }, { "@id": "JORFTEXT000000699030", "#text": "Loi n°75-1242 du 27 décembre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000699030", "@numtexte": "75-1242", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-27" }, { "@id": "JORFARTI000001691429", "@num": "17", "#text": "Loi n°75-1242 du 27 décembre 1975 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000699030", "@numtexte": "75-1242", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-27" }, { "@id": "JORFTEXT000000333963", "#text": "Loi n° 75-1278 du 30 décembre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFTEXT000000333963", "#text": "Loi n° 75-1278 du 30 décembre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFARTI000002479095", "@num": "11", "#text": "Loi n° 75-1278 du 30 décembre 1975 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFARTI000001496528", "@num": "44", "#text": "Loi n° 75-1278 du 30 décembre 1975 - art. 44", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFTEXT000000522258", "#text": "Loi n°76-394 du 6 mai 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000522258", "@numtexte": "76-394", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-06" }, { "@id": "JORFTEXT000000699733", "#text": "Loi n°77-1410 du 23 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000699733", "@numtexte": "77-1410", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-23" }, { "@id": "LEGIARTI000006273161", "@num": "38", "#text": "Loi n°78-1239 du 29 décembre 1978 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000515870", "#text": "Loi n° 81-1160 du 30 décembre 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFTEXT000000515870", "#text": "Loi n° 81-1160 du 30 décembre 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFARTI000002080788", "@num": "12", "#text": "Loi n° 81-1160 du 30 décembre 1981 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFARTI000001696545", "@num": "25", "#text": "Loi n° 81-1160 du 30 décembre 1981 - art. 25", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFARTI000002293591", "@num": "94", "#text": "Loi n° 81-1160 du 30 décembre 1981 - art. 94", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFTEXT000000503960", "#text": "Loi n°82-155 du 11 février 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000503960", "@numtexte": "82-155", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-02-11" }, { "@id": "JORFARTI000001681564", "@num": "11", "#text": "Loi n°82-155 du 11 février 1982 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000503960", "@numtexte": "82-155", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-02-11" }, { "@id": "JORFARTI000001295470", "@num": "26", "#text": "Loi n°82-155 du 11 février 1982 - art. 26", "@sens": "source", "@cidtexte": "JORFTEXT000000503960", "@numtexte": "82-155", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-02-11" }, { "@id": "LEGIARTI000006275874", "@num": "2", "#text": "Ordonnance n°82-283 du 26 mars 1982 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "LEGIARTI000006659822", "@num": "3", "#text": "Ordonnance n°82-283 du 26 mars 1982 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "JORFTEXT000000339926", "#text": "Ordonnance n°82-283 du 26 mars 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "JORFARTI000001889839", "@num": "2", "#text": "Ordonnance n°82-283 du 26 mars 1982 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "JORFARTI000001502788", "@num": "6", "#text": "Ordonnance n°82-283 du 26 mars 1982 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "JORFTEXT000000339927", "#text": "Ordonnance n°82-290 du 30 mars 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339927", "@numtexte": "82-290", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-30" }, { "@id": "LEGIARTI000006273925", "@num": "4", "#text": "Loi n°82-540 du 28 juin 1982 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691740", "@numtexte": "82-540", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1982-06-28" }, { "@id": "JORFTEXT000000691740", "#text": "Loi n°82-540 du 28 juin 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691740", "@numtexte": "82-540", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-06-28" }, { "@id": "JORFARTI000001865650", "@num": "4", "#text": "Loi n°82-540 du 28 juin 1982 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000691740", "@numtexte": "82-540", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-06-28" }, { "@id": "LEGIARTI000006364423", "@num": "23", "#text": "Loi n°82-659 du 30 juillet 1982 - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880223", "@numtexte": "82-659", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-07-30" }, { "@id": "JORFTEXT000000880223", "#text": "Loi n°82-659 du 30 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000880223", "@numtexte": "82-659", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-07-30" }, { "@id": "JORFTEXT000000880223", "#text": "Loi n°82-659 du 30 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000880223", "@numtexte": "82-659", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-30" }, { "@id": "JORFARTI000001295063", "@num": "23", "#text": "Loi n°82-659 du 30 juillet 1982 - art. 23", "@sens": "source", "@cidtexte": "JORFTEXT000000880223", "@numtexte": "82-659", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-07-30" }, { "@id": "JORFARTI000001295063", "@num": "23", "#text": "Loi n°82-659 du 30 juillet 1982 - art. 23", "@sens": "source", "@cidtexte": "JORFTEXT000000880223", "@numtexte": "82-659", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-30" }, { "@id": "JORFARTI000002471994", "@num": "24", "#text": "Loi n°82-659 du 30 juillet 1982 - art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000000880223", "@numtexte": "82-659", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-30" }, { "@id": "JORFTEXT000000684966", "#text": "LOI n° 82-1091 du 23 décembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006273726", "@num": "14", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 14 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006273716", "@num": "4", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006273755", "@num": "66", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 66 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFTEXT000000503959", "#text": "Loi n°82-1126 du 29 décembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFTEXT000000503959", "#text": "Loi n°82-1126 du 29 décembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFARTI000001867333", "@num": "14", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFARTI000001295284", "@num": "16", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 16", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFARTI000001867334", "@num": "17", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFARTI000002278028", "@num": "20", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 20", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFARTI000002278535", "@num": "66", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 66", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFARTI000002472241", "@num": "82", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 82", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006273815", "@num": "28", "#text": "Loi n°82-1152 du 30 décembre 1982 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704427", "@numtexte": "82-1152", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-30" }, { "@id": "JORFTEXT000000704427", "#text": "Loi n°82-1152 du 30 décembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000704427", "@numtexte": "82-1152", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-12-30" }, { "@id": "JORFARTI000001681329", "@num": "28", "#text": "Loi n°82-1152 du 30 décembre 1982 - art. 28", "@sens": "source", "@cidtexte": "JORFTEXT000000704427", "@numtexte": "82-1152", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-12-30" }, { "@id": "JORFARTI000001681325", "@num": "9", "#text": "Loi n°82-1152 du 30 décembre 1982 - art. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000704427", "@numtexte": "82-1152", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-12-30" }, { "@id": "LEGIARTI000006338836", "@num": "95-1", "#text": "Loi n°83-8 du 7 janvier 1983 - art. 95-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320197", "@numtexte": "83-8", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-07" }, { "@id": "JORFTEXT000000320197", "#text": "Loi n° 83-8 du 7 janvier 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000320197", "@numtexte": "83-8", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-07" }, { "@id": "JORFARTI000002279320", "@num": "100", "#text": "Loi n° 83-8 du 7 janvier 1983 - art. 100", "@sens": "source", "@cidtexte": "JORFTEXT000000320197", "@numtexte": "83-8", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-07" }, { "@id": "JORFARTI000001867427", "@num": "99", "#text": "Loi n° 83-8 du 7 janvier 1983 - art. 99", "@sens": "source", "@cidtexte": "JORFTEXT000000320197", "@numtexte": "83-8", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-07" }, { "@id": "JORFTEXT000000339929", "#text": "Ordonnance n°83-355 du 30 avril 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000339929", "@numtexte": "83-355", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1983-04-30" }, { "@id": "JORFTEXT000000692484", "#text": "Loi n°83-481 du 11 juin 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692484", "@numtexte": "83-481", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-06-11" }, { "@id": "JORFARTI000001493507", "@num": "16", "#text": "Loi n°83-481 du 11 juin 1983 - art. 16", "@sens": "source", "@cidtexte": "JORFTEXT000000692484", "@numtexte": "83-481", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-06-11" }, { "@id": "JORFTEXT000000880594", "#text": "Loi n°83-597 du 7 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000880594", "@numtexte": "83-597", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-07" }, { "@id": "JORFTEXT000000504704", "#text": "LOI n° 83-634 du 13 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000504704", "@numtexte": "83-634", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFARTI000001867215", "@num": "11", "#text": "LOI n° 83-634 du 13 juillet 1983 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000504704", "@numtexte": "83-634", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFTEXT000000692006", "#text": "Loi n°83-1159 du 24 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692006", "@numtexte": "83-1159", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-24" }, { "@id": "JORFARTI000002277206", "@num": "2", "#text": "Loi n°83-1159 du 24 décembre 1983 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000692006", "@numtexte": "83-1159", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-24" }, { "@id": "JORFTEXT000000884205", "#text": "Décision Européenne n°83-164 du 29 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000884205", "@numtexte": "83-164", "@typelien": "MODIFIE", "@naturetexte": "DECISION_CC", "@datesignatexte": "1983-12-29" }, { "@id": "LEGITEXT000006068781", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317313", "@num": "1", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317324", "@num": "10", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317416", "@num": "104", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 104 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317417", "@num": "105", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 105 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317418", "@num": "106", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 106 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317421", "@num": "108", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 108 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317421", "@num": "108", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 108 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317422", "@num": "109", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 109 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317325", "@num": "11", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 11 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317423", "@num": "110", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 110 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317425", "@num": "112", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 112 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317425", "@num": "112", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 112 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317426", "@num": "113", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 113 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317429", "@num": "115", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 115 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317327", "@num": "12", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317327", "@num": "12", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317435", "@num": "127", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 127 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317328", "@num": "13", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317438", "@num": "131", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 131 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317440", "@num": "132", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 132 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317441", "@num": "133", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 133 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317329", "@num": "14", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317330", "@num": "15", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 15 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317332", "@num": "16", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317334", "@num": "18", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317335", "@num": "19", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317335", "@num": "19", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317314", "@num": "2", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317337", "@num": "21", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317338", "@num": "22", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317340", "@num": "24", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 24 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317342", "@num": "25", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 25 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317342", "@num": "25", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 25 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317344", "@num": "26", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 26 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317344", "@num": "26", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 26 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317345", "@num": "26", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317346", "@num": "27", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317347", "@num": "28", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317348", "@num": "29", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 29 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317348", "@num": "29", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 29 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317350", "@num": "29", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317315", "@num": "3", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317352", "@num": "31", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 31 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317356", "@num": "34", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317359", "@num": "36", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 36 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317366", "@num": "38", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317367", "@num": "39", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317316", "@num": "4", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317369", "@num": "41", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317371", "@num": "60", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 60 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317375", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317375", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317377", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317376", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317378", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000020905779", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317379", "@num": "66", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 66 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317320", "@num": "7", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317380", "@num": "70", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 70 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317384", "@num": "74", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 74 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317385", "@num": "75", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 75 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317387", "@num": "77", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317388", "@num": "78", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 78 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317389", "@num": "79", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 79 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317390", "@num": "80", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 80 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317392", "@num": "81", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317393", "@num": "82", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317394", "@num": "83", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317394", "@num": "83", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317395", "@num": "84", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 84 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317396", "@num": "85", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 85 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317398", "@num": "87", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 87 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317399", "@num": "88", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 88 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317323", "@num": "9", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317402", "@num": "91", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 91 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317403", "@num": "92", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317404", "@num": "93", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 93 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317407", "@num": "96", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 96 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317409", "@num": "98", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 98 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317411", "@num": "99", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000876029", "#text": "Décret n°83-1209 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000876029", "@numtexte": "83-1209", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000690875", "#text": "Décret n°83-1210 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000690875", "@numtexte": "83-1210", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000682262", "#text": "Décret n°83-1211 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000682262", "@numtexte": "83-1211", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000508580", "#text": "Décret n°83-1212 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000508580", "@numtexte": "83-1212", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000690877", "#text": "Décret n°83-1213 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000690877", "@numtexte": "83-1213", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000316351", "#text": "Décret n°83-1214 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000316351", "@numtexte": "83-1214", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000316353", "#text": "Décret n°83-1215 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000316353", "@numtexte": "83-1215", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000690879", "#text": "Décret n°83-1216 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000690879", "@numtexte": "83-1216", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000508582", "#text": "Décret n°83-1217 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000508582", "@numtexte": "83-1217", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000316356", "#text": "Décret n°83-1218 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000316356", "@numtexte": "83-1218", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000876271", "#text": "Décret n°83-1219 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000876271", "@numtexte": "83-1219", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000876272", "#text": "Décret n°83-1220 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000876272", "@numtexte": "83-1220", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000316561", "#text": "Décret n°83-1221 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000316561", "@numtexte": "83-1221", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000691109", "#text": "Décret n°83-1222 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000691109", "@numtexte": "83-1222", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000876275", "#text": "Décret n°83-1223 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000876275", "@numtexte": "83-1223", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000876278", "#text": "Décret n°83-1224 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000876278", "@numtexte": "83-1224", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000691116", "#text": "Décret n°83-1225 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000691116", "@numtexte": "83-1225", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000505594", "#text": "Décret n°83-1226 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000505594", "@numtexte": "83-1226", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000876282", "#text": "Décret n°83-1227 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000876282", "@numtexte": "83-1227", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000505595", "#text": "Décret n°83-1228 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000505595", "@numtexte": "83-1228", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000691121", "#text": "Décret n°83-1229 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000691121", "@numtexte": "83-1229", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000501875", "#text": "Décret n°83-1230 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000501875", "@numtexte": "83-1230", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000316573", "#text": "Décret n°83-1231 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000316573", "@numtexte": "83-1231", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000501877", "#text": "Décret n°83-1232 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000501877", "@numtexte": "83-1232", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000316772", "#text": "Décret n°83-1233 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000316772", "@numtexte": "83-1233", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000501878", "#text": "Décret n°83-1234 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000501878", "@numtexte": "83-1234", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000876752", "#text": "Décret n°83-1235 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000876752", "@numtexte": "83-1235", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000876753", "#text": "Décret n°83-1236 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000876753", "@numtexte": "83-1236", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000501879", "#text": "Décret n°83-1237 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000501879", "@numtexte": "83-1237", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000876754", "#text": "Décret n°83-1238 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000876754", "@numtexte": "83-1238", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000691347", "#text": "Décret n°83-1239 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000691347", "@numtexte": "83-1239", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000316773", "#text": "Décret n°83-1240 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000316773", "@numtexte": "83-1240", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000501881", "#text": "Décret n°83-1241 du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000501881", "@numtexte": "83-1241", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000859359", "#text": "Arrêté du 6 janvier 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000859359", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1984-01-06" }, { "@id": "JORFTEXT000000315369", "#text": "Arrêté du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000315369", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000496399", "#text": "Arrêté du 16 janvier 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000496399", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1984-01-16" }, { "@id": "JORFTEXT000000496845", "#text": "Arrêté du 30 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000496845", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000323951", "#text": "Arrêté du 27 janvier 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000323951", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1984-01-27" }, { "@id": "JORFTEXT000000334219", "#text": "Décret n°84-110 du 17 février 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000334219", "@numtexte": "84-110", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-17" }, { "@id": "LEGITEXT000006064324", "#text": "Décret n°84-110 du 17 février 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000334219", "@numtexte": "84-110", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-17" }, { "@id": "LEGIARTI000006324356", "@num": "1", "#text": "Décret n°84-110 du 17 février 1984 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334219", "@numtexte": "84-110", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-17" }, { "@id": "LEGIARTI000006324356", "@num": "1", "#text": "Décret n°84-110 du 17 février 1984 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334219", "@numtexte": "84-110", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-17" }, { "@id": "LEGIARTI000006324357", "@num": "2", "#text": "Décret n°84-110 du 17 février 1984 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334219", "@numtexte": "84-110", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-17" }, { "@id": "LEGIARTI000006324357", "@num": "2", "#text": "Décret n°84-110 du 17 février 1984 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334219", "@numtexte": "84-110", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-17" }, { "@id": "JORFTEXT000000866152", "#text": "Arrêté du 14 mars 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000866152", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1984-03-14" }, { "@id": "JORFTEXT000000881913", "#text": "Décret n°84-184 du 14 mars 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000881913", "@numtexte": "84-184", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-14" }, { "@id": "LEGITEXT000006064393", "#text": "Décret n°84-184 du 14 mars 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000881913", "@numtexte": "84-184", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-14" }, { "@id": "LEGIARTI000006324368", "@num": "3", "#text": "Décret n°84-184 du 14 mars 1984 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881913", "@numtexte": "84-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-14" }, { "@id": "LEGIARTI000006324368", "@num": "3", "#text": "Décret n°84-184 du 14 mars 1984 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881913", "@numtexte": "84-184", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-14" }, { "@id": "LEGIARTI000006324369", "@num": "4", "#text": "Décret n°84-184 du 14 mars 1984 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881913", "@numtexte": "84-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-14" }, { "@id": "LEGIARTI000006324369", "@num": "4", "#text": "Décret n°84-184 du 14 mars 1984 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881913", "@numtexte": "84-184", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-14" }, { "@id": "LEGIARTI000006324370", "@num": "5", "#text": "Décret n°84-184 du 14 mars 1984 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881913", "@numtexte": "84-184", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-14" }, { "@id": "JORFTEXT000000655068", "#text": "Arrêté du 9 mars 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000655068", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1984-03-09" }, { "@id": "LEGITEXT000006069852", "#text": "Arrêté du 9 mars 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000655068", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1984-03-09" }, { "@id": "LEGIARTI000006327519", "@num": "1", "#text": "Arrêté du 9 mars 1984 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000655068", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1984-03-09" }, { "@id": "LEGIARTI000006327519", "@num": "1", "#text": "Arrêté du 9 mars 1984 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000655068", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1984-03-09" }, { "@id": "LEGIARTI000006327520", "@num": "2", "#text": "Arrêté du 9 mars 1984 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000655068", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1984-03-09" }, { "@id": "JORFTEXT000000701389", "#text": "Décret n°84-220 du 29 mars 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000701389", "@numtexte": "84-220", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-29" }, { "@id": "JORFTEXT000000519843", "#text": "Décret n°84-230 du 27 mars 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000519843", "@numtexte": "84-230", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-27" }, { "@id": "JORFTEXT000000336085", "#text": "Décret n°84-231 du 27 mars 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000336085", "@numtexte": "84-231", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-27" }, { "@id": "JORFTEXT000000519846", "#text": "Décret n°84-242 du 29 mars 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000519846", "@numtexte": "84-242", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-29" }, { "@id": "JORFTEXT000000843022", "#text": "Arrêté du 6 avril 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000843022", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1984-04-06" }, { "@id": "JORFTEXT000000882038", "#text": "Décret n°84-253 du 5 avril 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000882038", "@numtexte": "84-253", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-04-05" }, { "@id": "JORFTEXT000000519865", "#text": "Décret n°84-255 du 9 avril 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000519865", "@numtexte": "84-255", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-04-09" }, { "@id": "JORFTEXT000000698620", "#text": "Décret n°84-256 du 9 avril 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000698620", "@numtexte": "84-256", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-04-09" }, { "@id": "JORFTEXT000000336325", "#text": "Décret n°84-269 du 11 avril 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000336325", "@numtexte": "84-269", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-04-11" }, { "@id": "JORFTEXT000000336778", "#text": "Décret n°84-293 du 13 avril 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000336778", "@numtexte": "84-293", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-04-13" }, { "@id": "JORFTEXT000000520030", "#text": "Décret n°84-331 du 3 mai 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000520030", "@numtexte": "84-331", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-05-03" }, { "@id": "JORFTEXT000000699185", "#text": "Décret n°84-396 du 25 mai 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000699185", "@numtexte": "84-396", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-05-25" }, { "@id": "LEGITEXT000006064479", "#text": "Décret n°84-396 du 25 mai 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000699185", "@numtexte": "84-396", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-05-25" }, { "@id": "LEGIARTI000006324397", "@num": "1", "#text": "Décret n°84-396 du 25 mai 1984 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699185", "@numtexte": "84-396", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-05-25" }, { "@id": "LEGIARTI000006324397", "@num": "1", "#text": "Décret n°84-396 du 25 mai 1984 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699185", "@numtexte": "84-396", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-05-25" }, { "@id": "LEGIARTI000006324398", "@num": "2", "#text": "Décret n°84-396 du 25 mai 1984 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699185", "@numtexte": "84-396", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-05-25" }, { "@id": "LEGIARTI000006324398", "@num": "2", "#text": "Décret n°84-396 du 25 mai 1984 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699185", "@numtexte": "84-396", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-05-25" }, { "@id": "LEGIARTI000006324399", "@num": "3", "#text": "Décret n°84-396 du 25 mai 1984 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699185", "@numtexte": "84-396", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-05-25" }, { "@id": "LEGIARTI000006324399", "@num": "3", "#text": "Décret n°84-396 du 25 mai 1984 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699185", "@numtexte": "84-396", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-05-25" }, { "@id": "LEGIARTI000006324400", "@num": "4", "#text": "Décret n°84-396 du 25 mai 1984 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699185", "@numtexte": "84-396", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-05-25" }, { "@id": "LEGIARTI000006324400", "@num": "4", "#text": "Décret n°84-396 du 25 mai 1984 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699185", "@numtexte": "84-396", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-05-25" }, { "@id": "JORFTEXT000000699373", "#text": "Décret n°84-437 du 12 juin 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000699373", "@numtexte": "84-437", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-06-12" }, { "@id": "JORFTEXT000000699203", "#text": "Décret n°84-467 du 15 juin 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000699203", "@numtexte": "84-467", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-06-15" }, { "@id": "LEGIARTI000006781855", "@num": "Annexe, art. 1", "#text": "Arrêté du 23 mai 1984 - art. Annexe, art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000846438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1984-05-23" }, { "@id": "JORFTEXT000000337264", "#text": "Décret n°84-491 du 22 juin 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000337264", "@numtexte": "84-491", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-06-22" }, { "@id": "JORFTEXT000000520588", "#text": "Décret n°84-517 du 27 juin 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000520588", "@numtexte": "84-517", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-06-27" }, { "@id": "JORFTEXT000000699393", "#text": "Décret n°84-527 du 27 juin 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000699393", "@numtexte": "84-527", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-06-27" }, { "@id": "JORFTEXT000000332475", "#text": "Décret n°84-580 du 4 juillet 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000332475", "@numtexte": "84-580", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-04" }, { "@id": "LEGITEXT000006064546", "#text": "Décret n°84-580 du 4 juillet 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000332475", "@numtexte": "84-580", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-04" }, { "@id": "LEGIARTI000006324437", "@num": "1", "#text": "Décret n°84-580 du 4 juillet 1984 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332475", "@numtexte": "84-580", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-04" }, { "@id": "LEGIARTI000006324437", "@num": "1", "#text": "Décret n°84-580 du 4 juillet 1984 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332475", "@numtexte": "84-580", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-04" }, { "@id": "LEGIARTI000006324438", "@num": "2", "#text": "Décret n°84-580 du 4 juillet 1984 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332475", "@numtexte": "84-580", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-04" }, { "@id": "LEGIARTI000006324438", "@num": "2", "#text": "Décret n°84-580 du 4 juillet 1984 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332475", "@numtexte": "84-580", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-04" }, { "@id": "LEGIARTI000006324439", "@num": "3", "#text": "Décret n°84-580 du 4 juillet 1984 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332475", "@numtexte": "84-580", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-04" }, { "@id": "LEGIARTI000006324439", "@num": "3", "#text": "Décret n°84-580 du 4 juillet 1984 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332475", "@numtexte": "84-580", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-04" }, { "@id": "JORFTEXT000000320661", "#text": "Loi n°84-578 du 9 juillet 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "JORFARTI000001490659", "@num": "17", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 17, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "JORFARTI000001490657", "@num": "7", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 7, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "JORFTEXT000000692964", "#text": "Loi n°84-600 du 13 juillet 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000692964", "@numtexte": "84-600", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-07-13" }, { "@id": "LEGIARTI000006317457", "@num": "6", "#text": "Loi n°84-600 du 13 juillet 1984 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692964", "@numtexte": "84-600", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-13" }, { "@id": "JORFTEXT000000324729", "#text": "Décret n°84-916 du 15 octobre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000324729", "@numtexte": "84-916", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-10-15" }, { "@id": "LEGITEXT000006064628", "#text": "Décret n°84-916 du 15 octobre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000324729", "@numtexte": "84-916", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-10-15" }, { "@id": "LEGIARTI000006324495", "@num": "1", "#text": "Décret n°84-916 du 15 octobre 1984 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324729", "@numtexte": "84-916", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-10-15" }, { "@id": "LEGIARTI000006324495", "@num": "1", "#text": "Décret n°84-916 du 15 octobre 1984 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324729", "@numtexte": "84-916", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-10-15" }, { "@id": "LEGIARTI000006324496", "@num": "2", "#text": "Décret n°84-916 du 15 octobre 1984 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324729", "@numtexte": "84-916", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-10-15" }, { "@id": "LEGIARTI000006324496", "@num": "2", "#text": "Décret n°84-916 du 15 octobre 1984 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324729", "@numtexte": "84-916", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-10-15" }, { "@id": "LEGIARTI000006324497", "@num": "3", "#text": "Décret n°84-916 du 15 octobre 1984 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324729", "@numtexte": "84-916", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-10-15" }, { "@id": "LEGIARTI000006324498", "@num": "4", "#text": "Décret n°84-916 du 15 octobre 1984 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324729", "@numtexte": "84-916", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-10-15" }, { "@id": "LEGIARTI000006324498", "@num": "4", "#text": "Décret n°84-916 du 15 octobre 1984 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324729", "@numtexte": "84-916", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-10-15" }, { "@id": "LEGIARTI000006324499", "@num": "5", "#text": "Décret n°84-916 du 15 octobre 1984 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324729", "@numtexte": "84-916", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-10-15" }, { "@id": "LEGIARTI000006324500", "@num": "6", "#text": "Décret n°84-916 du 15 octobre 1984 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324729", "@numtexte": "84-916", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-10-15" }, { "@id": "LEGIARTI000006303548", "@num": "4", "#text": "Loi n°84-937 du 23 octobre 1984 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320890", "@numtexte": "84-937", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-10-23" }, { "@id": "JORFTEXT000000871992", "#text": "Décret n°84-1001 du 7 novembre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000871992", "@numtexte": "84-1001", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-11-07" }, { "@id": "JORFTEXT000000321509", "#text": "Arrêté du 7 décembre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000321509", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1984-12-07" }, { "@id": "JORFTEXT000000494250", "#text": "Arrêté du 7 décembre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000494250", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1984-12-07" }, { "@id": "LEGIARTI000006327596", "@num": "1", "#text": "Arrêté du 7 décembre 1984 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000494250", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1984-12-07" }, { "@id": "LEGIARTI000006327597", "@num": "1", "#text": "Arrêté du 7 décembre 1984 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000494250", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1984-12-07" }, { "@id": "LEGIARTI000006327598", "@num": "2", "#text": "Arrêté du 7 décembre 1984 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000494250", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1984-12-07" }, { "@id": "LEGIARTI000006327599", "@num": "2", "#text": "Arrêté du 7 décembre 1984 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000494250", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1984-12-07" }, { "@id": "JORFTEXT000000699378", "#text": "Décret n°84-1090 du 7 décembre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000699378", "@numtexte": "84-1090", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-07" }, { "@id": "LEGITEXT000006064320", "#text": "Décret n°84-1090 du 7 décembre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000699378", "@numtexte": "84-1090", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-07" }, { "@id": "LEGIARTI000006324531", "@num": "1", "#text": "Décret n°84-1090 du 7 décembre 1984 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699378", "@numtexte": "84-1090", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-07" }, { "@id": "LEGIARTI000006324531", "@num": "1", "#text": "Décret n°84-1090 du 7 décembre 1984 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699378", "@numtexte": "84-1090", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-07" }, { "@id": "LEGIARTI000006324532", "@num": "2", "#text": "Décret n°84-1090 du 7 décembre 1984 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699378", "@numtexte": "84-1090", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-07" }, { "@id": "LEGIARTI000006324532", "@num": "2", "#text": "Décret n°84-1090 du 7 décembre 1984 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699378", "@numtexte": "84-1090", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-07" }, { "@id": "LEGIARTI000006324533", "@num": "3", "#text": "Décret n°84-1090 du 7 décembre 1984 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699378", "@numtexte": "84-1090", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-07" }, { "@id": "LEGIARTI000006324533", "@num": "3", "#text": "Décret n°84-1090 du 7 décembre 1984 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699378", "@numtexte": "84-1090", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-07" }, { "@id": "LEGIARTI000006324534", "@num": "4", "#text": "Décret n°84-1090 du 7 décembre 1984 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699378", "@numtexte": "84-1090", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-07" }, { "@id": "LEGIARTI000006324534", "@num": "4", "#text": "Décret n°84-1090 du 7 décembre 1984 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699378", "@numtexte": "84-1090", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-07" }, { "@id": "LEGIARTI000006324535", "@num": "5", "#text": "Décret n°84-1090 du 7 décembre 1984 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699378", "@numtexte": "84-1090", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-07" }, { "@id": "LEGIARTI000006324535", "@num": "5", "#text": "Décret n°84-1090 du 7 décembre 1984 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699378", "@numtexte": "84-1090", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-07" }, { "@id": "LEGIARTI000006324536", "@num": "6", "#text": "Décret n°84-1090 du 7 décembre 1984 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699378", "@numtexte": "84-1090", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-07" }, { "@id": "LEGIARTI000006324536", "@num": "6", "#text": "Décret n°84-1090 du 7 décembre 1984 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699378", "@numtexte": "84-1090", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-07" }, { "@id": "LEGIARTI000006324537", "@num": "7", "#text": "Décret n°84-1090 du 7 décembre 1984 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699378", "@numtexte": "84-1090", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-07" }, { "@id": "LEGIARTI000006324537", "@num": "7", "#text": "Décret n°84-1090 du 7 décembre 1984 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699378", "@numtexte": "84-1090", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-07" }, { "@id": "JORFTEXT000000331516", "#text": "Décret n°84-1148 du 20 décembre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000331516", "@numtexte": "84-1148", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-20" }, { "@id": "JORFTEXT000000699299", "#text": "Décret du 21 décembre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000699299", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-21" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 du 29 décembre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 du 29 décembre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274297", "@num": "103", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 103 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274299", "@num": "106", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 106 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274300", "@num": "106", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 106 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000002471439", "@num": "106", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 106, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274228", "@num": "2", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000002071792", "@num": "2", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274250", "@num": "26", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 26 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001867483", "@num": "26", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 26, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000002071793", "@num": "3", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274269", "@num": "31", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 31 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274272", "@num": "35", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 35 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001525100", "@num": "35", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 35, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001295516", "@num": "37", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 37, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274279", "@num": "49", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001103810", "@num": "49", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 49, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274283", "@num": "81", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 81 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001680840", "@num": "81", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 81, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274284", "@num": "82", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 82 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001493224", "@num": "82", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 82, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001867490", "@num": "98", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 98, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000320425", "#text": "Loi n°84-1209 du 29 décembre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000320425", "@numtexte": "84-1209", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001493232", "@num": "1", "#text": "Loi n°84-1209 du 29 décembre 1984 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320425", "@numtexte": "84-1209", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001493235", "@num": "27", "#text": "Loi n°84-1209 du 29 décembre 1984 - art. 27, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320425", "@numtexte": "84-1209", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000516586", "#text": "Décret n°85-43 du 9 janvier 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000516586", "@numtexte": "85-43", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-01-09" }, { "@id": "JORFTEXT000000520377", "#text": "Décret n°85-200 du 13 février 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000520377", "@numtexte": "85-200", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-13" }, { "@id": "JORFTEXT000000703495", "#text": "Décret n°85-201 du 13 février 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000703495", "@numtexte": "85-201", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-13" }, { "@id": "JORFTEXT000000700298", "#text": "Décret n°85-468 du 29 avril 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000700298", "@numtexte": "85-468", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-04-29" }, { "@id": "JORFTEXT000000333587", "#text": "Décret n°85-562 du 30 mai 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000333587", "@numtexte": "85-562", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-05-30" }, { "@id": "JORFTEXT000000516594", "#text": "Décret n°85-576 du 3 juin 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000516594", "@numtexte": "85-576", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-06-03" }, { "@id": "LEGITEXT000006065039", "#text": "Décret n°85-576 du 3 juin 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000516594", "@numtexte": "85-576", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-06-03" }, { "@id": "LEGIARTI000006341790", "@num": "1", "#text": "Décret n°85-576 du 3 juin 1985 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516594", "@numtexte": "85-576", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-06-03" }, { "@id": "LEGIARTI000006341800", "@num": "11", "#text": "Décret n°85-576 du 3 juin 1985 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516594", "@numtexte": "85-576", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-06-03" }, { "@id": "LEGIARTI000006341791", "@num": "2", "#text": "Décret n°85-576 du 3 juin 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516594", "@numtexte": "85-576", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-06-03" }, { "@id": "LEGIARTI000006341792", "@num": "3", "#text": "Décret n°85-576 du 3 juin 1985 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516594", "@numtexte": "85-576", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-06-03" }, { "@id": "LEGIARTI000006341793", "@num": "4", "#text": "Décret n°85-576 du 3 juin 1985 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516594", "@numtexte": "85-576", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-06-03" }, { "@id": "LEGIARTI000006341795", "@num": "5", "#text": "Décret n°85-576 du 3 juin 1985 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516594", "@numtexte": "85-576", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-06-03" }, { "@id": "LEGIARTI000006341796", "@num": "6", "#text": "Décret n°85-576 du 3 juin 1985 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516594", "@numtexte": "85-576", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-06-03" }, { "@id": "LEGIARTI000006341797", "@num": "7", "#text": "Décret n°85-576 du 3 juin 1985 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516594", "@numtexte": "85-576", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-06-03" }, { "@id": "LEGIARTI000006341798", "@num": "8", "#text": "Décret n°85-576 du 3 juin 1985 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516594", "@numtexte": "85-576", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-06-03" }, { "@id": "LEGIARTI000006341799", "@num": "9", "#text": "Décret n°85-576 du 3 juin 1985 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516594", "@numtexte": "85-576", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-06-03" }, { "@id": "JORFTEXT000000659182", "#text": "Arrêté du 12 juin 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000659182", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-06-12" }, { "@id": "LEGIARTI000006274634", "@num": "40", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000323583", "#text": "Décret n°85-962 du 10 septembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000323583", "@numtexte": "85-962", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-10" }, { "@id": "JORFTEXT000000323584", "#text": "Décret n°85-963 du 10 septembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000323584", "@numtexte": "85-963", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-10" }, { "@id": "JORFTEXT000000882285", "#text": "Décret n°85-1007 du 24 septembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000882285", "@numtexte": "85-1007", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "LEGIARTI000006602855", "@num": "28", "#text": "Décret n°85-1144 du 30 octobre 1985 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324471", "@numtexte": "85-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-30" }, { "@id": "LEGIARTI000006602854", "@num": "28", "#text": "Décret n°85-1144 du 30 octobre 1985 - art. 28 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324471", "@numtexte": "85-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-30" }, { "@id": "JORFTEXT000000866614", "#text": "Décret n°85-1320 du 10 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000866614", "@numtexte": "85-1320", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-10" }, { "@id": "JORFTEXT000000878230", "#text": "Loi n°85-1403 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274462", "@num": "19", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 19 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001104319", "@num": "19", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 19, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002471232", "@num": "29", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 29, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001915573", "@num": "34", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 34, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002280768", "@num": "47", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 47, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000290238", "#text": "Arrêté du 11 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000290238", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-12-11" }, { "@id": "JORFTEXT000000700722", "#text": "Décret n°86-169 du 5 février 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000700722", "@numtexte": "86-169", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-05" }, { "@id": "JORFTEXT000000332542", "#text": "Décret n°86-175 du 6 février 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000332542", "@numtexte": "86-175", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-06" }, { "@id": "JORFTEXT000000521966", "#text": "Décret n°86-356 du 12 mars 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000521966", "@numtexte": "86-356", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-12" }, { "@id": "JORFTEXT000000703903", "#text": "Décret n°86-482 du 14 mars 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000703903", "@numtexte": "86-482", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-14" }, { "@id": "LEGIARTI000006769151", "@num": "1", "#text": "Décret n°86-482 du 14 mars 1986 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703903", "@numtexte": "86-482", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-14" }, { "@id": "JORFTEXT000000704124", "#text": "Décret n°86-580 du 14 mars 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000704124", "@numtexte": "86-580", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-14" }, { "@id": "LEGIARTI000006420171", "@num": "20", "#text": "Loi n°86-897 du 1 août 1986 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687451", "@numtexte": "86-897", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-01" }, { "@id": "JORFTEXT000000682788", "#text": "Décret n°86-1017 du 5 septembre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000682788", "@numtexte": "86-1017", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-09-05" }, { "@id": "JORFTEXT000000512205", "#text": "Loi n°86-1067 du 30 septembre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "JORFARTI000002469995", "@num": "70", "#text": "Loi n°86-1067 du 30 septembre 1986 - art. 70, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000006420665", "@num": "71", "#text": "Loi n°86-1067 du 30 septembre 1986 - art. 71 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "JORFTEXT000000866598", "#text": "Arrêté du 13 octobre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000866598", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-13" }, { "@id": "JORFTEXT000000317305", "#text": "Loi n°86-1317 du 30 décembre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000683118", "#text": "Arrêté du 13 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000683118", "@nortexte": "AGRH8700130A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-13" }, { "@id": "JORFTEXT000000500479", "#text": "Arrêté du 31 décembre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000500479", "@nortexte": "INTB8700044A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-12-31" }, { "@id": "JORFTEXT000000696711", "#text": "Décret n°87-940 du 23 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFARTI000001112285", "@num": "1", "#text": "Décret n°87-940 du 23 novembre 1987 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000684680", "#text": "Décret n°88-258 du 29 février 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000684680", "@nortexte": "MCCK8800127D", "@numtexte": "88-258", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-29" }, { "@id": "JORFTEXT000000866467", "#text": "Décret n°88-590 du 6 mai 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000866467", "@nortexte": "BUDB8850027D", "@numtexte": "88-590", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "JORFTEXT000000844386", "#text": "Arrêté du 30 avril 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000844386", "@nortexte": "INTB8800194A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-04-30" }, { "@id": "JORFTEXT000000663812", "#text": "Arrêté du 6 mai 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000663812", "@nortexte": "MCCX8810363A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-05-06" }, { "@id": "JORFTEXT000000705145", "#text": "Décret n°89-153 du 8 mars 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000705145", "@nortexte": "BUDB8810053D", "@numtexte": "89-153", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-08" }, { "@id": "JORFTEXT000000518198", "#text": "Décret n°89-933 du 22 décembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000518198", "@nortexte": "BUDB8910059D", "@numtexte": "89-933", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-22" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFTEXT000000340382", "#text": "Arrêté du 6 juillet 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000340382", "@nortexte": "INTB8700218A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-07-06" }, { "@id": "JORFTEXT000000317543", "#text": "Loi n°87-1060 du 30 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFARTI000002280438", "@num": "55", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 55, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000331564", "#text": "Décret n°87-1168 du 31 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000331564", "@nortexte": "ECOX8810014D", "@numtexte": "87-1168", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-31" }, { "@id": "LEGIARTI000006360831", "@num": "1", "#text": "Arrêté du 30 avril 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000844386", "@nortexte": "INTB8800194A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-04-30" }, { "@id": "JORFTEXT000000509064", "#text": "Loi n°88-1193 du 29 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "JORFARTI000001686671", "@num": "43", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 43, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "JORFTEXT000000704974", "#text": "Arrêté du 30 mars 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000704974", "@nortexte": "INTB8900189A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-03-30" }, { "@id": "LEGIARTI000006423834", "@num": "1", "#text": "Décret n°90-67 du 17 janvier 1990 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000158977", "@nortexte": "MICT9000016D", "@numtexte": "90-67", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-01-17" }, { "@id": "LEGIARTI000006423833", "@num": "1", "#text": "Décret n°90-67 du 17 janvier 1990 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000158977", "@nortexte": "MICT9000016D", "@numtexte": "90-67", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-01-17" }, { "@id": "LEGIARTI000006423832", "@num": "1", "#text": "Décret n°90-67 du 17 janvier 1990 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000158977", "@nortexte": "MICT9000016D", "@numtexte": "90-67", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-01-17" }, { "@id": "JORFTEXT000000714554", "#text": "DECRET90-281", "@sens": "cible", "@cidtexte": "JORFTEXT000000714554", "@nortexte": "EQUT9000480D", "@numtexte": "90-281", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-26" }, { "@id": "JORFTEXT000000532352", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000532352", "@nortexte": "INTB9000139A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-03-21" }, { "@id": "JORFTEXT000000167385", "#text": "DECRET90-466", "@sens": "cible", "@cidtexte": "JORFTEXT000000167385", "@nortexte": "MCCK9000782D", "@numtexte": "90-466", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-06" }, { "@id": "JORFTEXT000000350167", "#text": "DECRET90-666", "@sens": "cible", "@cidtexte": "JORFTEXT000000350167", "@nortexte": "MCCK9000370D", "@numtexte": "90-666", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-25" }, { "@id": "JORFTEXT000000342882", "#text": "DECRET90-868", "@sens": "cible", "@cidtexte": "JORFTEXT000000342882", "@nortexte": "BUDB9010045D", "@numtexte": "90-868", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-27" }, { "@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": "JORFTEXT000000885069", "#text": "Décret n°91-118 du 31 janvier 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000885069", "@nortexte": "BUDB9010051D", "@numtexte": "91-118", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-01-31" }, { "@id": "JORFTEXT000000719077", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000719077", "@nortexte": "EQUT9100986A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-06-25" }, { "@id": "JORFTEXT000000527602", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000527602", "@nortexte": "MCCK9100308A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-06-19" }, { "@id": "JORFTEXT000000537663", "#text": "DECRET91-882", "@sens": "cible", "@cidtexte": "JORFTEXT000000537663", "@nortexte": "BUDF9100022D", "@numtexte": "91-882", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "JORFTEXT000000537493", "#text": "DECRET91-915", "@sens": "cible", "@cidtexte": "JORFTEXT000000537493", "@nortexte": "BUDB9110029D", "@numtexte": "91-915", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-13" }, { "@sens": "source", "@typelien": "APPLICATION" }, { "@id": "JORFTEXT000000537171", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000537171", "@nortexte": "INTB9100173A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-03-08" }, { "@id": "LEGIARTI000006352816", "@num": "1", "#text": "Arrêté du 8 mars 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000537171", "@nortexte": "INTB9100173A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-03-08" }, { "@id": "JORFTEXT000000719974", "#text": "DECRET91-434", "@sens": "cible", "@cidtexte": "JORFTEXT000000719974", "@nortexte": "MCCK9100006D", "@numtexte": "91-434", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-05-07" }, { "@id": "JORFTEXT000000160742", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000160742", "@nortexte": "MCCK9100309A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-06-19" }, { "@id": "JORFTEXT000000721946", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000721946", "@nortexte": "MCCK9100123A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-10-03" }, { "@id": "JORFTEXT000000355987", "#text": "LOI91-1323", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000357381", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000357381", "@nortexte": "MCCK9100641A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-02-10" }, { "@id": "JORFTEXT000000882603", "#text": "Décret n°92-317 du 31 mars 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000882603", "@nortexte": "MCCM9100359D", "@numtexte": "92-317", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-03-31" }, { "@id": "JORFTEXT000000723151", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000723151", "@nortexte": "INTB9200235A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-05-11" }, { "@id": "LEGIARTI000006344724", "@num": "1", "#text": "Arrêté du 11 mai 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000723151", "@nortexte": "INTB9200235A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-05-11" }, { "@id": "JORFTEXT000000723898", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000723898", "@nortexte": "MENK9200124A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-07-21" }, { "@id": "JORFTEXT000000543112", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000543112", "@nortexte": "MENK9200112A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-09-15" }, { "@id": "JORFTEXT000000543869", "#text": "DECRET92-1273", "@sens": "cible", "@cidtexte": "JORFTEXT000000543869", "@nortexte": "MENK9200316D", "@numtexte": "92-1273", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-07" }, { "@id": "JORFTEXT000000178406", "#text": "LOI92-1376", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000726241", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000726241", "@nortexte": "MENK9200393A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000177709", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000177709", "@nortexte": "MENK9200487A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-14" }, { "@id": "JORFTEXT000000529430", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000529430", "@nortexte": "INTB9300166A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-02-19" }, { "@id": "LEGIARTI000006928736", "@num": "1", "#text": "Arrêté du 19 février 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000529430", "@nortexte": "INTB9300166A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-02-19" }, { "@id": "JORFTEXT000000711155", "#text": "DECRET93-447", "@sens": "cible", "@cidtexte": "JORFTEXT000000711155", "@nortexte": "EQUT9300102D", "@numtexte": "93-447", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-18" }, { "@id": "JORFTEXT000000544138", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000544138", "@nortexte": "MENK9300154A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-17" }, { "@id": "JORFTEXT000000725506", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000725506", "@nortexte": "MENK9300169A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1983-03-24" }, { "@id": "JORFTEXT000000727179", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000727179", "@nortexte": "MCCK9300040A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-10" }, { "@id": "LEGIARTI000006318835", "@num": "35", "#text": "Loi n° 93-859 du 22 juin 1993 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFTEXT000000363106", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000363106", "@nortexte": "AGRH9300797A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-14" }, { "@id": "JORFTEXT000000481329", "#text": "Arrêté du 19 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000481329", "@nortexte": "MCCK9300345A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-19" }, { "@id": "JORFTEXT000000165120", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000165120", "@nortexte": "AGRB9400224A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-01-27" }, { "@id": "JORFTEXT000000711888", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000711888", "@nortexte": "AGRH9400255A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-01-31" }, { "@id": "JORFTEXT000000685193", "#text": "Arrêté du 28 février 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000685193", "@nortexte": "AGRH9400433A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-02-28" }, { "@id": "JORFTEXT000000728740", "#text": "DECRET94-291", "@sens": "cible", "@cidtexte": "JORFTEXT000000728740", "@nortexte": "BUDB9310074D", "@numtexte": "94-291", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-13" }, { "@id": "JORFTEXT000000347273", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000347273", "@nortexte": "INTB9400206A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-04-11" }, { "@id": "LEGIARTI000006360928", "@num": "1", "#text": "Arrêté du 11 avril 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000347273", "@nortexte": "INTB9400206A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-04-11" }, { "@id": "JORFTEXT000000366180", "#text": "DECRET94-562", "@sens": "cible", "@cidtexte": "JORFTEXT000000366180", "@nortexte": "MCCK9400002D", "@numtexte": "94-562", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-30" }, { "@id": "JORFTEXT000000366235", "#text": "DECRET94-563", "@sens": "cible", "@cidtexte": "JORFTEXT000000366235", "@nortexte": "MCCK9400001D", "@numtexte": "94-563", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-30" }, { "@id": "JORFTEXT000000184608", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000184608", "@nortexte": "MCCK9400346A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-08-05" }, { "@id": "JORFTEXT000000530935", "#text": "LOI94-1163", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000715074", "#text": "DECRET94-1232", "@sens": "cible", "@cidtexte": "JORFTEXT000000715074", "@nortexte": "BUDB9410120D", "@numtexte": "94-1232", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "JORFTEXT000000550674", "#text": "DECRET95-110", "@sens": "cible", "@cidtexte": "JORFTEXT000000550674", "@nortexte": "MCCK9400557D", "@numtexte": "95-110", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-02" }, { "@id": "JORFTEXT000000186825", "#text": "DECRET95-147", "@sens": "cible", "@cidtexte": "JORFTEXT000000186825", "@nortexte": "BUDB9510012D", "@numtexte": "95-147", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-10" }, { "@id": "JORFTEXT000000188123", "#text": "DECRET95-384", "@sens": "cible", "@cidtexte": "JORFTEXT000000188123", "@nortexte": "INTE9500089D", "@numtexte": "95-384", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-12" }, { "@id": "LEGIARTI000033834510", "@num": "21", "#text": "Décret n°95-384 du 12 avril 1995 - art. 21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000188123", "@nortexte": "INTE9500089D", "@numtexte": "95-384", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-12" }, { "@id": "LEGIARTI000006377446", "@num": "21", "#text": "Décret n°95-384 du 12 avril 1995 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000188123", "@nortexte": "INTE9500089D", "@numtexte": "95-384", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-12" }, { "@id": "LEGIARTI000006377447", "@num": "21", "#text": "Décret n°95-384 du 12 avril 1995 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000188123", "@nortexte": "INTE9500089D", "@numtexte": "95-384", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-12" }, { "@id": "LEGIARTI000006377449", "@num": "25", "#text": "Décret n°95-384 du 12 avril 1995 - art. 25 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000188123", "@nortexte": "INTE9500089D", "@numtexte": "95-384", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-12" }, { "@id": "JORFTEXT000000719209", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000719209", "@nortexte": "INTB9500186A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-03-17" }, { "@id": "LEGIARTI000006360945", "@num": "1", "#text": "Arrêté du 17 mars 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000719209", "@nortexte": "INTB9500186A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-03-17" }, { "@id": "JORFTEXT000000480828", "#text": "Arrêté du 2 mai 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000480828", "@nortexte": "MMCK9500094A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-02" }, { "@id": "JORFTEXT000000736272", "#text": "DECRET95-544", "@sens": "cible", "@cidtexte": "JORFTEXT000000736272", "@nortexte": "MCCK9500197D", "@numtexte": "95-544", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-02" }, { "@id": "JORFTEXT000000191068", "#text": "LOI95-1346", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319397", "@num": "57", "#text": "Loi - art. 57 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319396", "@num": "57", "#text": "Loi - art. 57 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319394", "@num": "57", "#text": "Loi - art. 57 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319395", "@num": "57", "#text": "Loi - art. 57 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000723919", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000723919", "@nortexte": "AGRH9600163A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-19" }, { "@id": "JORFTEXT000000171516", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000171516", "@nortexte": "AGRH9600210A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-23" }, { "@id": "JORFTEXT000000560300", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000560300", "@nortexte": "MCCK9500435A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-05-10" }, { "@id": "JORFTEXT000000560307", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000560307", "@nortexte": "MCCK9500506A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-05-10" }, { "@id": "JORFTEXT000000193864", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000193864", "@nortexte": "FPPA9610075A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-10" }, { "@id": "LEGIARTI000006361122", "@num": "1", "#text": "Arrêté du 10 avril 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193864", "@nortexte": "FPPA9610075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-10" }, { "@id": "JORFTEXT000000562207", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000562207", "@nortexte": "MCCK9600552A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-10-22" }, { "@id": "JORFTEXT000000381679", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000381679", "@nortexte": "FPPA9710033A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-19" }, { "@id": "LEGIARTI000006361057", "@num": "1", "#text": "Arrêté du 19 mars 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381679", "@nortexte": "FPPA9710033A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-19" }, { "@id": "JORFTEXT000000753121", "#text": "LOI97-1239", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319926", "@num": "28", "#text": "Loi - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "JORFTEXT000000556075", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000556075", "@nortexte": "INTB9800136A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-24" }, { "@id": "LEGIARTI000006361077", "@num": "1", "#text": "Arrêté du 24 mars 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000556075", "@nortexte": "INTB9800136A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-24" }, { "@id": "JORFTEXT000000393516", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000393516", "@nortexte": "INTB9900094A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-02-22" }, { "@id": "LEGIARTI000006361106", "@num": "1", "#text": "Arrêté du 22 février 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393516", "@nortexte": "INTB9900094A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-02-22" }, { "@id": "JORFTEXT000000764773", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000764773", "@nortexte": "INTB0000233A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-04-14" }, { "@id": "JORFTEXT000000220595", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000768175", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000768175", "@nortexte": "AGRR0100122A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2001-01-10" }, { "@id": "JORFTEXT000000592233", "#text": "LOI2001-1275", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321137", "@num": "24", "#text": "Loi - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000411974", "#text": "Décret2003-221", "@sens": "cible", "@cidtexte": "JORFTEXT000000411974", "@nortexte": "DEFP0301116D", "@numtexte": "2003-221", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-07" }, { "@id": "LEGIARTI000006218366", "@num": "1", "#text": "Arrêté du 19 mars 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000785150", "@nortexte": "INTB0300158A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-03-19" }, { "@id": "JORFTEXT000000804612", "#text": "LOI2004-811", "@sens": "cible", "@cidtexte": "JORFTEXT000000804612", "@nortexte": "INTX0300211L", "@numtexte": "2004-811", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006322456", "@num": "46", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322457", "@num": "46", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000017924119", "@num": "46", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000020031713", "@num": "46", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGITEXT000023379088", "#text": "Décret n°2010-1740\n du 30 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023334613", "@nortexte": "BCRF1029908D", "@numtexte": "2010-1740", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-30" }, { "@id": "JORFTEXT000023334613", "#text": "Décret n°2010-1740 du 30 décembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023334613", "@nortexte": "BCRF1029908D", "@numtexte": "2010-1740", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-30" }, { "@id": "LEGITEXT000036455093", "#text": "Décret n°2017-1892 du 30 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036342369", "@nortexte": "CPAB1733378D", "@numtexte": "2017-1892", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "JORFTEXT000036342369", "#text": "Décret n°2017-1892 du 30 décembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036342369", "@nortexte": "CPAB1733378D", "@numtexte": "2017-1892", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGITEXT000006069903", "#text": "Arrêté du 13 février 1985", "@sens": "cible", "@cidtexte": "LEGITEXT000006069903", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1985-02-13" }, { "@id": "LEGIARTI000006327693", "@num": "1", "#text": "Arrêté du 13 février 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069903", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1985-02-13" }, { "@id": "LEGIARTI000006327694", "@num": "2", "#text": "Arrêté du 13 février 1985 - art. 2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069903", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1985-02-13" }, { "@id": "LEGIARTI000006327695", "@num": "3", "#text": "Arrêté du 13 février 1985 - art. 3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069903", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1985-02-13" }, { "@id": "LEGIARTI000006327696", "@num": "4", "#text": "Arrêté du 13 février 1985 - art. 4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069903", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1985-02-13" }, { "@id": "LEGIARTI000006327697", "@num": "4", "#text": "Arrêté du 13 février 1985 - art. 4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069903", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1985-02-13" }, { "@id": "LEGIARTI000006327698", "@num": "4", "#text": "Arrêté du 13 février 1985 - art. 4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069903", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1985-02-13" }, { "@id": "LEGIARTI000006327699", "@num": "5", "#text": "Arrêté du 13 février 1985 - art. 5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069903", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1985-02-13" }, { "@id": "LEGIARTI000006327700", "@num": "6", "#text": "Arrêté du 13 février 1985 - art. 6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069903", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1985-02-13" }, { "@id": "LEGIARTI000006327701", "@num": "7", "#text": "Arrêté du 13 février 1985 - art. 7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069903", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1985-02-13" }, { "@id": "LEGIARTI000006428836", "@num": "1", "#text": "Arrêté du 22 octobre 1986 - art. 1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070854", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-22" }, { "@id": "LEGIARTI000006428837", "@num": "1", "#text": "Arrêté du 22 octobre 1986 - art. 1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070854", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-22" }, { "@id": "LEGIARTI000006428838", "@num": "1", "#text": "Arrêté du 22 octobre 1986 - art. 1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070854", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-22" }, { "@id": "LEGIARTI000023021749", "@num": "1", "#text": "Arrêté du 22 octobre 1986 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070854", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-22" }, { "@id": "LEGIARTI000006352774", "@num": "2", "#text": "Arrêté du 27 novembre 1985 - art. 2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070235", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-11-27" }, { "@id": "LEGIARTI000006428593", "@num": "1", "#text": "Arrêté du 28 février 1986 - art. 1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070800", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-02-28" }, { "@id": "LEGIARTI000023021552", "@num": "1", "#text": "Arrêté du 28 février 1986 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070800", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-02-28" }, { "@id": "LEGIARTI000006352762", "@num": "1", "#text": "Arrêté du 31 décembre 1984 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070233", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1984-12-31" }, { "@id": "LEGIARTI000006360798", "@num": "1", "#text": "Arrêté du 31 décembre 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070295", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-12-31" }, { "@id": "LEGIARTI000006360792", "@num": "1", "#text": "Arrêté du 31 décembre 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070294", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-12-31" }, { "@id": "LEGIARTI000006306417", "@num": "1599 D", "#text": "CODE GENERAL DES IAbPOTS, CGI. - art. 1599 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306418", "@num": "1599 E", "#text": "CODE GENERAL DES IAbPOTS, CGI. - art. 1599 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295693", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295698", "@num": "304", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 304 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295707", "@num": "305", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295711", "@num": "306", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 306 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295714", "@num": "308", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 308 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295716", "@num": "310", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295717", "@num": "310 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295718", "@num": "310 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295720", "@num": "310 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294899", "@num": "317 decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294902", "@num": "317 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295775", "@num": "317 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295786", "@num": "317 octodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 octodecies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295778", "@num": "317 quaterdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 quaterdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295783", "@num": "317 quindecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 quindecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295784", "@num": "317 septdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 septdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295779", "@num": "317 sexdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 sexdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295777", "@num": "317 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 terdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294901", "@num": "317 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 undecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296503", "@num": "10 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296593", "@num": "38 sexdecies D bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301584", "@num": "121 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 L (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301585", "@num": "121 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 M (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301587", "@num": "121 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 O (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301588", "@num": "121 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 P (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301591", "@num": "121 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 Q (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301594", "@num": "121 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 R (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301596", "@num": "121 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 S (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301597", "@num": "121 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 T (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301598", "@num": "121 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 U (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301600", "@num": "121 V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 V (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301686", "@num": "155 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301691", "@num": "155 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300931", "@num": "155 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300932", "@num": "155 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300933", "@num": "155 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300935", "@num": "155 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301696", "@num": "155 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301698", "@num": "155 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301702", "@num": "155 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300934", "@num": "155 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 M (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301704", "@num": "155 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300945", "@num": "155 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301247", "@num": "17 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311348", "@num": "1007", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1007 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311352", "@num": "1007 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1007 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311353", "@num": "1008", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1008 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311354", "@num": "1009", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1009 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311355", "@num": "1009 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1009 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311356", "@num": "1009 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1009 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311431", "@num": "1042", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1042 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307293", "@num": "124", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 124 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307314", "@num": "125 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307862", "@num": "125 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307867", "@num": "125 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307963", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312208", "@num": "1599 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312211", "@num": "1599 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312215", "@num": "1599 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312220", "@num": "1599 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312265", "@num": "1599 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312273", "@num": "1599 duodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312260", "@num": "1599 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312269", "@num": "1599 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306467", "@num": "1600-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313222", "@num": "1840 N quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 N quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308326", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303216", "@num": "199 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303215", "@num": "199 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303217", "@num": "199 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 octies (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303212", "@num": "199 septies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 septies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308624", "@num": "212", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 212 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308915", "@num": "231 bis K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308916", "@num": "231 bis K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303990", "@num": "238 bis HF", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HF (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303988", "@num": "238 bis HF", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HF (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303989", "@num": "238 bis HF", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HF (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303991", "@num": "238 bis HF", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020031746", "@num": "238 bis HF", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309173", "@num": "242 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 242 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309558", "@num": "291", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 291 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309642", "@num": "298 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307503", "@num": "31", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307502", "@num": "31", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307505", "@num": "31", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307500", "@num": "31", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307501", "@num": "31", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307504", "@num": "31", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 31 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307559", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307592", "@num": "39 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307620", "@num": "39 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307763", "@num": "39 quinquies FA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies FA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307772", "@num": "44 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 44 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302454", "@num": "54 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 54 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310061", "@num": "564 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 564 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314286", "@num": "69", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307791", "@num": "72 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 72 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307823", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307830", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307824", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307828", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307829", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307826", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307821", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307827", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307825", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307822", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310570", "@num": "823", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 823 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310954", "@num": "885 U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310998", "@num": "902", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 902 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311297", "@num": "990 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615714", "@num": "223", "#text": "Code des douanes - art. 223 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615721", "@num": "224", "#text": "Code des douanes - art. 224 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615231", "@num": "268 bis", "#text": "Code des douanes - art. 268 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006362840", "@num": "L82", "#text": "Code des pensions civiles et militaires de retrait - art. L82 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070302", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006362841", "@num": "L83", "#text": "Code des pensions civiles et militaires de retrait - art. L83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070302", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389645", "@num": "L1614-4", "#text": "Code général des collectivités territoriales - art. L1614-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389644", "@num": "L1614-4", "#text": "Code général des collectivités territoriales - art. L1614-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021644999", "@num": "L1614-4", "#text": "Code général des collectivités territoriales - art. L1614-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389646", "@num": "L1614-4", "#text": "Code général des collectivités territoriales - art. L1614-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031780525", "@num": "L1614-4", "#text": "Code général des collectivités territoriales - art. L1614-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006591657", "@num": "R344-28", "#text": "Code rural - art. R344-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580662", "@num": "1003-4", "#text": "Code rural ancien - art. 1003-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315683", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°83-1179 du 29 décembre 1983", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1984", "LOI DE FINANCES", "RADIO", "STAGE", "DROIT DE CONSOMMATION", "PRESSE", "INFRACTION PENALE", "CARTE GRISE", "RECHERCHE SCIENTIFIQUE", "SERVICE CIVIL", "COMBUSTIBLE LIQUIDE", "COTISATION", "SICOMI", "PRELEVEMENT LIBERATOIRE", "EPAD", "RECOUVREMENT", "INVENTEUR", "DROIT D'USAGE", "DEPARTEMENT D'IMMATRICULATION", "HIPPISME", "ALLOCATION", "SUPPRESSION", "EXONERATION", "TFPB", "DROIT DE COMMUNICATION", "RAPPORT CONSTANT", "ACCORD INTERNATIONAL", "COUR", "FRAIS DE DEGREVEMENT", "VENTE", "GFA", "REPORT DE CREDIT", "PROPRIETE INDUSTRIELLE", "RESULTAT IMPOSABLE", "FORMATION CONTINUE", "RELATION EXTERIEURE", "REVISION", "LICENCE", "INTEGRATION", "ETAT", "ATTENTAT", "RELEVEMENT", "ROTATION LENTE", "REGIME D'IMPOSITION", "PERSONNEL", "EVALUATION 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PARAFISCALE", "REPARTITION", "TFPBNB", "RESSOURCE AFFECTEE", "GRANDS TRAVAUX", "DATE DE CHANGEMENT", "BIC", "SOUTIEN FINANCIER", "BIEN RURAL", "FONDS SALARIAL", "PARLEMENT", "GESTION", "PRESTATION FAMILIALE", "BAPSA", "NON PERCEPTION", "STAGIAIRE", "PAIEMENT", "AVANCE AUX CULTURES", "VIGNETTE", "COMPTABILITE", "INDUSTRIE", "PRET", "UNION", "METAL PRECIEUX", "ALCOOLISME", "SUBVENTION", "VIDEO-CASSETTE", "VIREMENT", "COMPTE DE REGLEMENT", "MONTANT", "4EME CHAINE", "RETRAITE", "PUBLICITE FONCIERE", "AGREMENT", "ADMINISTRATION FISCALE", "DROIT DE TIMBRE", "FONCIER", "SANCTION", "MISE AU NOMINATIF", "TAUX", "TAXE SUR LE CHIFFRE D'AFFAIRES", "STOCK", "DEPENSE EN CAPITAL", "ENSEIGNEMENT", "COMMISSION DEPARTEMENTALE", "ECRIVAIN", "CERTIFICAT", "CULTURE SPECIALISEE", "PUBLICITE", "AMENDE", "CINEMA", "IMMEUBLE", "IMPOT SUR LE REVENU", "VEHICULE A MOTEUR", "CLASSEMENT", "TAXE PROFESSIONNELLE", "FONDS DE SOUTIEN", "PERCEPTION", "BOIS ET FORET", "REGLEMENTATION", "ABATTEMENT", "TVA", "INDICE", "PENALITE", "DEPENSE ORDINAIRE", "COMPTE D'AFFECTATION SPECIALE", "OPERATION MILITAIRE", "NOUVELLE-CALEDONIE", "TIPP", "CITATION A L'ORDRE DE LA NATION", "DUREE DU TRAVAIL", "BENEFICE AGRICOLE", "CODE DU TRAVAIL", "LOTERIE NATIONALE", "COEFFICIENT FORFAITAIRE", "PROGRAMME AUDIOVISUEL", "CONTRAT D'ASSURANCE", "BONIFICATION", "REVENU", "AYANT-CAUSE", "EXPLOITATION", "CONVENTION", "TRANSPORT EN COMMUN", "TAXE POUR FRAIS", "SERVICE ESSENCE", "CNI", "VIDEO-CASSETTE PORNOGRAPHIQUE", "POUVOIR JUDICIAIRE", "FISCALITE IMMOBILIERE", "CNB", "TAXE INTERIEURE", "TPF", "OBJET D'ART", "CREDIT PROVISIONNEL", "PROROGATION", "ABONNEMENT", "TAXE SUR LES HUILES", "IMPOT SUR LES SOCIETES", "IMPOT", "TAUX REDUIT", "FONCTION PUBLIQUE", "REGIME GENERAL", "DONATION", "OPERATION DEFINITIVE", "INDEMNITE DE SUJETION SPECIALE", "COOPERATIVE", "TITULARISATION", "EPARGNE", "ECONOMIE SOCIALE", "EMPLOI", "DROIT DE FRANCISATION", "APPRENTISSAGE", "FONCTIONNAIRE", "FONDS COMMUN DE PLACEMENT", "DON", "DOM", "INDEMNISATION", "PROVISION", "AUTOROUTE", "REEL SIMPLIFIE", "TAXE INTERIEURE DE CONSOMMATION", "COMMUNICATION AVEC LE PARLEMENT", "FEEC", "COMPTE SPECIAL", "DOCUMENT BUDGETAIRE", "PRELEVEMENT", "AUTORISATION DE PROGRAMME", "EPL", "TITRE NON COTE", "DOTATION GLOBALE DE FONCTIONNEMENT", "REVALORISATION", "CHAMBRE D'HOTE", "ASSISTANCE JUDICIAIRE", "BANQUE POPULAIRE", "TARIF", "PETROLE", "MAJORATION", "LIBERTES INDIVIDUELLES", "REVENU MOBILIER", "DATE", "PENSION DE REVERSION", "NORMALISATION", "SCOP", "TOM", "FINANCEMENT", "AIDE FISCALE", "CREDIT DE PAIEMENT" ] }, "TITREFULL": "Loi n°83-1179 du 29 décembre 1983 DE FINANCES POUR 1984" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000319977", "NUM": "83-1179", "DATE_PUBLI": "1983-12-30", "DATE_TEXTE": "1983-12-29", "ORIGINE_PUBLI": "JORF du 30 décembre 1983", "PAGE_DEB_PUBLI": 3797, "PAGE_FIN_PUBLI": 3884 } }, "META_COMMUN": { "ID": "JORFTEXT000000319977", "URL": "texte/version/JORF/TEXT/00/00/00/31/99/JORFTEXT000000319977.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9831179" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000355987": { "SM": { "CONTENU": "Modification du code général des impôts, du code des douanes, du code de la construction et de l'habitation. Modification de la loi de finances pour 1979 (n° 78-1239 du 29 décembre 1978) : modification de l'article 92. Modification de la loi de finances pour 1987 (n° 86-1317 du 30 décembre 1986) : création de l'article 45. Modification de la loi de finances pour 1984 (no 83-1179 du 29 décembre 1983) : modification de l'article 36. Modification de la loi n° 90-669 du 30 juillet 1990 relative à la révision générale des évaluations des immeubles retenus pour la détermination des bases des impôts directs locaux : modification des articles 20, 52. Modification de la loi n° 83-636 du 13 juillet 1983 portant modification du statut des agglomérations nouvelles : modification de l'article 25. Transposition complète de la directive 90/435/CEE du Conseil, du 23 juillet 1990, concernant le régime fiscal commun applicable aux sociétés mères et filiales d'États membres différents." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ARTICLES INCORPORES ET CODIFIES DANS LE:
CGI: 16,17-IV ET 17-V,18,20-I,23-II ET 23-III,31-III,32,33,45-II ET 45-III,48-I ET 48-IV,57,62,43,38,A DATER DU 18-08-1993: ART. 57-VII,40;
LIVRE DES PROCEDURES FISCALES: 32,35." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000310036", "#text": "Loi n°49-310 du 8 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000310036", "@numtexte": "49-310", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-08" }, { "@id": "JORFTEXT000000339591", "#text": "Ordonnance n° 59-2 du 2 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000339591", "@numtexte": "59-2", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-02" }, { "@id": "JORFTEXT000000299367", "#text": "Décret n° 62-1587 du 29 décembre 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000299367", "@numtexte": "62-1587", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-12-29" }, { "@id": "JORFTEXT000000693424", "#text": "Loi n°70-1199 du 21 décembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@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": "JORFTEXT000000692492", "#text": "LOI n° 83-636 du 13 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692492", "@numtexte": "83-636", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "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": "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": "JORFTEXT000000874479", "#text": "Loi n°86-1318 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000509065", "#text": "Loi n° 88-1201 du 23 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000167701", "#text": "Loi n°90-669 du 30 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "JORFTEXT000000520956", "#text": "Directive 90/435/CEE du Conseil, du 23 juillet 1990, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000520956", "@nortexte": "31990L0435", "@numtexte": "90-435", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1990-07-23" }, { "@id": "JORFTEXT000000888513", "#text": "Directive 90/434/CEE du Conseil du 23 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000888513", "@nortexte": "390L0434", "@numtexte": "90-434", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1990-07-23" }, { "@id": "JORFTEXT000000533747", "#text": "Loi n° 90-1170 du 29 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000533747", "@nortexte": "PTTX9000123L", "@numtexte": "90-1170", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000344168", "#text": "Loi n°91-411 du 2 mai 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000344168", "@nortexte": "MERX9000094L", "@numtexte": "91-411", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-05-02" }, { "@id": "LEGIARTI000006624291", "@num": "19", "#text": "Loi n°91-411 du 2 mai 1991 - art. 19 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000344168", "@nortexte": "MERX9000094L", "@numtexte": "91-411", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1991-05-02" }, { "@id": "JORFTEXT000000172847", "#text": "Loi n°91-650 du 9 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@id": "JORFTEXT000000355163", "#text": "Loi n° 91-716 du 26 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000354669", "#text": "Décret n°91-805 du 23 août 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000354669", "@nortexte": "BUDB9150059D", "@numtexte": "91-805", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1991-08-23" }, { "@id": "JORFTEXT000000703213", "#text": "Décret n°91-1365 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000703213", "@nortexte": "BUDB9110094D", "@numtexte": "91-1365", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006326558", "@num": "1", "#text": "Décret n°91-1365 du 30 décembre 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703213", "@nortexte": "BUDB9110094D", "@numtexte": "91-1365", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006326559", "@num": "2", "#text": "Décret n°91-1365 du 30 décembre 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703213", "@nortexte": "BUDB9110094D", "@numtexte": "91-1365", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006326560", "@num": "3", "#text": "Décret n°91-1365 du 30 décembre 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703213", "@nortexte": "BUDB9110094D", "@numtexte": "91-1365", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006326561", "@num": "4", "#text": "Décret n°91-1365 du 30 décembre 1991 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703213", "@nortexte": "BUDB9110094D", "@numtexte": "91-1365", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006326562", "@num": "5", "#text": "Décret n°91-1365 du 30 décembre 1991 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703213", "@nortexte": "BUDB9110094D", "@numtexte": "91-1365", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318282", "@num": "1", "#text": "Loi - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318292", "@num": "10", "#text": "Loi - art. 10 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318293", "@num": "11", "#text": "Loi - art. 11 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318295", "@num": "13", "#text": "Loi - art. 13 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318296", "@num": "14", "#text": "Loi - art. 14 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318299", "@num": "17", "#text": "Loi - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318300", "@num": "18", "#text": "Loi - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318301", "@num": "19", "#text": "Loi - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318283", "@num": "2", "#text": "Loi - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318305", "@num": "23", "#text": "Loi - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318307", "@num": "25", "#text": "Loi - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318308", "@num": "26", "#text": "Loi - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318310", "@num": "27", "#text": "Loi - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318312", "@num": "29", "#text": "Loi - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318284", "@num": "3", "#text": "Loi - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318314", "@num": "31", "#text": "Loi - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318316", "@num": "33", "#text": "Loi - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318322", "@num": "38", "#text": "Loi - art. 38 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318285", "@num": "4", "#text": "Loi - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318325", "@num": "41", "#text": "Loi - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318327", "@num": "43", "#text": "Loi - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318286", "@num": "5", "#text": "Loi - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318338", "@num": "53", "#text": "Loi - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318343", "@num": "57", "#text": "Loi - art. 57 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318344", "@num": "58", "#text": "Loi - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318345", "@num": "59", "#text": "Loi - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318287", "@num": "6", "#text": "Loi - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318347", "@num": "61", "#text": "Loi - art. 61 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318349", "@num": "63", "#text": "Loi - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318350", "@num": "64", "#text": "Loi - art. 64 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318289", "@num": "7", "#text": "Loi - art. 7 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318290", "@num": "8", "#text": "Loi - art. 8 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318291", "@num": "9", "#text": "Loi - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGITEXT000006078469", "#text": "Loi n°91-1323 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000356342", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000175018", "#text": "DECRET92-357", "@sens": "cible", "@cidtexte": "JORFTEXT000000175018", "@nortexte": "BUDF9200008D", "@numtexte": "92-357", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "JORFTEXT000000175256", "#text": "DECRET92-468", "@sens": "cible", "@cidtexte": "JORFTEXT000000175256", "@nortexte": "BUDF9210023D", "@numtexte": "92-468", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-21" }, { "@id": "LEGITEXT000006079168", "#text": "Décret n°92-468 du 21 mai 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000175256", "@nortexte": "BUDF9210023D", "@numtexte": "92-468", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-21" }, { "@id": "LEGIARTI000006328999", "@num": "1", "#text": "Décret n°92-468 du 21 mai 1992 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000175256", "@nortexte": "BUDF9210023D", "@numtexte": "92-468", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-21" }, { "@id": "LEGIARTI000006329000", "@num": "2", "#text": "Décret n°92-468 du 21 mai 1992 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000175256", "@nortexte": "BUDF9210023D", "@numtexte": "92-468", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-21" }, { "@id": "JORFTEXT000000358577", "#text": "DECRET92-553", "@sens": "cible", "@cidtexte": "JORFTEXT000000358577", "@nortexte": "SANH9201045D", "@numtexte": "92-553", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-19" }, { "@id": "JORFTEXT000000358061", "#text": "DECRET92-598", "@sens": "cible", "@cidtexte": "JORFTEXT000000358061", "@nortexte": "LOGC9200003D", "@numtexte": "92-598", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-29" }, { "@id": "JORFTEXT000000174692", "#text": "DECRET92-605", "@sens": "cible", "@cidtexte": "JORFTEXT000000174692", "@nortexte": "BUDF9220520D", "@numtexte": "92-605", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-30" }, { "@id": "JORFTEXT000000177575", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000177575", "@nortexte": "PRMX9210235A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-07-28" }, { "@id": "JORFTEXT000000360394", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000360394", "@nortexte": "PRMX9210240A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-10-02" }, { "@id": "JORFTEXT000000711577", "#text": "DECRET92-1114", "@sens": "cible", "@cidtexte": "JORFTEXT000000711577", "@nortexte": "BUDF9200030D", "@numtexte": "92-1114", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-10-02" }, { "@id": "LEGIARTI000006431282", "@num": "annexe", "#text": "Arrêté du 30 avril 1993 - art. annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000345512", "@nortexte": "INDP9320202A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-04-30" }, { "@id": "LEGIARTI000006431114", "@num": "ANNEXE", "#text": "Arrêté du 23 juin 1993 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179508", "@nortexte": "INDP9320301A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-23" }, { "@id": "JORFTEXT000000545420", "#text": "DECRET93-941", "@sens": "cible", "@cidtexte": "JORFTEXT000000545420", "@nortexte": "BUDF9300024D", "@numtexte": "93-941", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-16" }, { "@id": "LEGITEXT000006082401", "#text": "Décret n°93-941 du 16 juillet 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000545420", "@nortexte": "BUDF9300024D", "@numtexte": "93-941", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-16" }, { "@id": "LEGIARTI000006932726", "@num": "1", "#text": "Décret n°93-941 du 16 juillet 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545420", "@nortexte": "BUDF9300024D", "@numtexte": "93-941", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-16" }, { "@id": "LEGIARTI000006932727", "@num": "2", "#text": "Décret n°93-941 du 16 juillet 1993 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545420", "@nortexte": "BUDF9300024D", "@numtexte": "93-941", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-16" }, { "@id": "JORFTEXT000000545718", "#text": "LOI93-934", "@sens": "cible", "@cidtexte": "JORFTEXT000000545718", "@nortexte": "AGRX9300027L", "@numtexte": "93-934", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-22" }, { "@id": "LEGIARTI000006431131", "@num": "ANNEXE", "#text": "Arrêté du 9 août 1993 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000347389", "@nortexte": "INDP9320400A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-08-09" }, { "@id": "JORFTEXT000000545997", "#text": "DECRET93-1127", "@sens": "cible", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "JORFTEXT000000684770", "#text": "Loi n°93-1353 du 30 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFARTI000001686755", "@num": "49", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 49, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006431331", "@num": "Annexe", "#text": "Arrêté du 29 mars 1994 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000363807", "@nortexte": "INDP9400420A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-03-29" }, { "@id": "JORFTEXT000000730752", "#text": "DECRET94-413", "@sens": "cible", "@cidtexte": "JORFTEXT000000730752", "@nortexte": "BUDF9410042D", "@numtexte": "94-413", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-05-17" }, { "@id": "LEGITEXT000005615865", "#text": "Décret n°94-413 du 17 mai 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000730752", "@nortexte": "BUDF9410042D", "@numtexte": "94-413", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-05-17" }, { "@id": "JORFTEXT000000523453", "#text": "Directive Européenne n°94-46 du 13 octobre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000523453", "@nortexte": "394L0046", "@numtexte": "94-46", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1994-10-13" }, { "@id": "JORFTEXT000000367031", "#text": "DECRET94-974", "@sens": "cible", "@cidtexte": "JORFTEXT000000367031", "@nortexte": "SPSS9403179D", "@numtexte": "94-974", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-11-10" }, { "@id": "JORFTEXT000000530935", "#text": "LOI94-1163", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006431702", "@num": "ANNEXE", "#text": "Arrêté du 8 décembre 1994 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714759", "@nortexte": "INDP9401428A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-12-08" }, { "@id": "LEGIARTI000006431695", "@num": "ANNEXE", "#text": "Arrêté du 8 décembre 1994 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000532133", "@nortexte": "INDP9401427A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-12-08" }, { "@id": "LEGIARTI000006429613", "@num": "ANNEXE", "#text": "Arrêté du 27 avril 1995 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000354740", "@nortexte": "INDP9500520A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-04-27" }, { "@id": "JORFTEXT000000884426", "#text": "du 23 septembre 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000884426", "@nortexte": "MIPP9500871V", "@typelien": "APPLICATION", "@naturetexte": "AVISEURO", "@datesignatexte": "1995-09-23" }, { "@id": "JORFTEXT000000555740", "#text": "LOI95-1347", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006432551", "@num": "ANNEXE", "#text": "Arrêté du 31 juillet 1996 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000174039", "@nortexte": "MIPP9600282A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-31" }, { "@id": "JORFTEXT000000745534", "#text": "DECRET96-759", "@sens": "cible", "@cidtexte": "JORFTEXT000000745534", "@nortexte": "BUDF9610032D", "@numtexte": "96-759", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-23" }, { "@id": "LEGIARTI000006432635", "@num": "ANNEXE", "#text": "Arrêté du 12 septembre 1996 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000195750", "@nortexte": "MIPP9600315A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-09-12" }, { "@id": "JORFTEXT000000380408", "#text": "LOI96-1182", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000570422", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000570422", "@nortexte": "ARTL9700263S", "@numtexte": "97-438", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1997-12-10" }, { "@id": "JORFTEXT000000205563", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000205563", "@nortexte": "ARTL9800088S", "@numtexte": "98-198", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-03-18" }, { "@id": "JORFTEXT000000571921", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000571921", "@nortexte": "ARTL9800087S", "@numtexte": "98-197", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-03-18" }, { "@id": "JORFTEXT000000572860", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000572860", "@nortexte": "ARTL9800207S", "@numtexte": "98-523", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-06-25" }, { "@id": "JORFTEXT000000390544", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000390544", "@nortexte": "ARTL9800208S", "@numtexte": "98-525 du 25 juin 1998", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000391046", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000391046", "@nortexte": "ARTL9800206S", "@numtexte": "98-419", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-06-17" }, { "@id": "JORFTEXT000000329479", "#text": "Décision Européenne du 3 juin 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000329479", "@nortexte": "ARTL9800715S", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-06-03" }, { "@id": "JORFTEXT000000739717", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000739717", "@nortexte": "ARTL9800267S", "@numtexte": "98-718", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-09-02" }, { "@id": "JORFTEXT000000739614", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000739614", "@nortexte": "ARTL9800272S", "@numtexte": "98-733", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-09-02" }, { "@id": "JORFTEXT000000374754", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000374754", "@nortexte": "ARTL9800268S", "@numtexte": "98-720", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-09-02" }, { "@id": "JORFTEXT000000580717", "#text": "LOI99-1173", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000581002", "#text": "LOI2001-1276", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000240757", "#text": "LOI2004-1485", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000615000", "#text": "LOI2006-1666", "@sens": "cible", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGITEXT000022331895", "#text": "Ordonnance n°2010-638\n du 10 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "JORFTEXT000022330885", "#text": "Ordonnance n°2010-638 du 10 juin 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "JORFARTI000049629765", "@num": "1", "#text": "Décret n°2024-496 du 30 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049629761", "@nortexte": "ECOE2406674D", "@numtexte": "2024-496", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-30" }, { "@id": "LEGIARTI000049632923", "@num": "1", "#text": "Décret n°2024-496 du 30 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049629761", "@nortexte": "ECOE2406674D", "@numtexte": "2024-496", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-30" }, { "@id": "LEGIARTI000006307294", "@num": "124", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 124 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302701", "@num": "150 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302699", "@num": "150 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302697", "@num": "150 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307369", "@num": "150 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302698", "@num": "150 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307375", "@num": "150 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314368", "@num": "150 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311766", "@num": "1519", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1519 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312172", "@num": "1587", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1587 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312944", "@num": "1736", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313869", "@num": "1788 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304073", "@num": "238 septies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 septies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309174", "@num": "242 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 242 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309296", "@num": "256 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 256 B (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307540", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825138", "@num": "L313-1", "#text": "Code de la construction et de l'habitation. - art. L313-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 91-1323 du 30 décembre 1991", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1991", "LOI DE FINANCES RECTIFICATIVE POUR 1991", "LFR 1991", "EQUILIBRE FINANCIER", "FISCALITE", "CODE GENERAL DES IMPOTS", "CGI", "CODE DES DOUANES", "CODE DE LA CONSTRUCTION ET DE L'HABITATION", "CCH", "COLLECTIF", "SOCIETE NATIONALE DES ENTREPRISES DE PRESSE", "SNEP", "SUPPRESSION", "PROJET DE LOI", "DIRECTIVE EUROPEENNE", "TRANSPOSITION COMPLETE" ] }, "TITREFULL": "LOI n° 91-1323 du 30 décembre 1991 de finances rectificative pour 1991 (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000355987", "NOR": "ECOX9100184L", "NUM": "91-1323", "DATE_PUBLI": "1991-12-31", "DATE_TEXTE": "1991-12-30", "NUM_PARUTION": 304, "ORIGINE_PUBLI": "JORF n°304 du 31 décembre 1991", "PAGE_DEB_PUBLI": 17278, "PAGE_FIN_PUBLI": 17296 } }, "META_COMMUN": { "ID": "JORFTEXT000000355987", "URL": "texte/version/JORF/TEXT/00/00/00/35/59/JORFTEXT000000355987.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1991/12/30/ECOX9100184L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9911323", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1991/12/30/91-1323/jo/texte" } } }, "VISAS": { "CONTENU": "L'Assemblée nationale et le Sénat ont délibéré,
L'Assemblée nationale a adopté,
Le Président de la République promulgue la loi dont la teneur suit:
\n
\n
" }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000366124": { "SM": { "CONTENU": "APPLICATION DE L'ART. 11 (2EMEMENT) DE L'ORDONNANCE 592 DU 02-01-1959.
OUVERTURE A TITRE D'AVANCE SUR LES DEPENSES ORDINAIRES DE 1994,APPLICABLES AUX BUDGETS: ANCIENS COMBATTANTS ET VICTIMES DE GUERRE,TITRES III ET IV,FONDS DE SOLIDARITE POUR LES ANCIENS COMBATTANTS D'AFRIQUE DU NORD,EN SITUATION DE CHOMAGE DE LONGUE DUREE,AGES DE 56 A 60 ANS (CHAP. 46-10); SERVICES DU PREMIER MINISTRE,I: SERVICES GENERAUX,TITRES III ET IV,SUBVENTION EXCEPTIONNELLE AUX FONDS DE SOUTIEN A L'EXPRESSION RADIOPHONIQUE (CHAP. 43-01),TRAVAIL,EMPLOI ET FORMATION PROFESSIONNELLE,TITRES III ET IV FONDS NATIONAL DE L'EMPLOI (FNE) (CHAP. 44-74) ET AUTRES MINISTERES.
OUVERTURE A TITRE D'AVANCE SUR LES DEPENSES EN CAPITAL DE 1994 D'UNE AUTORISATION DE PROGRAMME ET D'UN CREDIT DE PAIEMENT APPLICABLES AU BUDGET DE LA COOPERATION,TITRE VI,FONDS D'AIDES ET DE COOPERATION (CHAP. 68-91) ET AUTRES MINISTERES." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000339591", "#text": "Ordonnance n°59-2 du 2 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000339591", "@numtexte": "59-2", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-02" }, { "@id": "JORFTEXT000000530935", "#text": "LOI94-1163", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319172", "@num": "13", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 13 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "TITRE": "Décret n°94-839 du 29 septembre 1994", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1994", "OUVERTURE DE CREDIT", "DEPENSE ORDINAIRE", "DEPENSE EN CAPITAL", "CREDIT A TITRE D'AVANCE", "AUTORISATION DE PROGRAMME", "CREDIT DE PAIEMENT", "ANCIENS COMBATTANTS", "VICTIMES DE GUERRE", "FONDS DE SOLIDARITE", "AFRIQUE DU NORD", "PREMIER MINISTRE", "SID", "SUBVENTION", "FONDS DE SOUTIEN A L'EXPRESSION RADIOPHONIQUE", "TRAVAIL", "EMPLOI", "FORMATION PROFESSIONNELLE", "FONDS NATIONAL DE L'EMPLOI", "FNE", "COOPERATION", "FONDS D'AIDE ET DE COOPERATION" ] }, "MINISTERE": "MINISTERE DU BUDGET", "TITREFULL": "Décret no 94-839 du 29 septembre 1994 portant ouverture de crédits à titre d'avance" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000366124", "NOR": "BUDB9410074D", "NUM": "94-839", "DATE_PUBLI": "1994-09-30", "DATE_TEXTE": "1994-09-29", "ORIGINE_PUBLI": "JORF n°227 du 30 septembre 1994", "PAGE_DEB_PUBLI": 13832, "PAGE_FIN_PUBLI": 19940930 } }, "META_COMMUN": { "ID": "JORFTEXT000000366124", "URL": "texte/version/JORF/TEXT/00/00/00/36/61/JORFTEXT000000366124.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX994839" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre du budget, porte-parole du Gouvernement,
établissant que l'équilibre financier prévu par la loi de finances ci-dessous visée n'est pas affecté,
Vu l'article 11 (2o) de l'ordonnance no 59-2 du 2 janvier 1959 portant loi organique relative aux lois de finances;
Vu la loi de finances pour 1994 (no 93-1352 du 30 décembre 1993);
\n
Le Conseil d'Etat (section des finances) entendu,
Décrète:
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 29 septembre 1994.
\n

EDOUARD BALLADUR

Par le Premier ministre:

Le ministre du budget, porte-parole du Gouvernement,
NICOLAS SARKOZY
\n
......................................................
\n
Vous pouvez consulter le tableau dans le JO no 0227 du 30/09/94 Page 13832 a 13834
......................................................
\n
\n
" } }, "JORFTEXT000000370757": { "SM": { "CONTENU": "APPLICATION DE L'ART. 2 DU DECRET 89761 DU 16-10-1989.
LES PRODUCTEURS DES DEPARTEMENTS D'OUTRE-MER ET DE LA REPUBLIQUE MALGACHE SONT AUTORISES A EXPEDIER 3 TRANCHES DU CONTINGENT SUSVISE A PARTIR DU 01-04-1994.
DEBLOCAGE D'UNE 4EME TRANCHE AU 01-10-1994.
FIXATION DU PRIX PLANCHER ET DU PRIX PLAFOND SUR LA BASE DU LITRE DE RHUM COURANT A 55% VOLUMIQUE AU STADE DEPART RESPECTIVEMENT A 6,90FRS ET 12FRS.
APPLICATION DE L'ART. 19 DE LA LOI DE FINANCES RECTIFICATIVE POUR 1994 (941163 DU 29-12-1994) ET DE L'ART. 2 CODIFIE DU DECRET 7491 DU 06-02-1974." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000684701", "#text": "Décret n°89-761 du 16 octobre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000684701", "@nortexte": "BUDL8900121D", "@numtexte": "89-761", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-16" }, { "@id": "JORFTEXT000000530935", "#text": "Loi n°94-1163 du 29 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "TITRE": "Arrêté du 22 mars 1995", "MCS_TXT": { "MC": [ "BUDGET", "RHUM", "CAMPAGNE", "MARCHE", "PRIX", "PRODUCTEUR", "DEPARTEMENT D'OUTRE-MER", "DOM", "MADAGASCAR", "EXPEDITION" ] }, "MINISTERE": "MINISTERE DU BUDGET", "TITREFULL": "Arrêté du 22 mars 1995 relatif à la campagne rhumière 1994-1995" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000370757", "NOR": "BUDD9570001A", "DATE_PUBLI": "1995-03-30", "DATE_TEXTE": "1995-03-22", "ORIGINE_PUBLI": "JORF n°76 du 30 mars 1995", "PAGE_DEB_PUBLI": 5067, "PAGE_FIN_PUBLI": 19950330 } }, "META_COMMUN": { "ID": "JORFTEXT000000370757", "URL": "texte/version/JORF/TEXT/00/00/00/37/07/JORFTEXT000000370757.xml", "NATURE": "ARRETE", "ORIGINE": "JORF", "ANCIEN_ID": "1AX9950330P15" } }, "VISAS": { "CONTENU": "Le ministre du budget, le ministre de l'agriculture et de la pêche et le ministre des départements et territoires d'outre-mer,
Vu l'article 19 de la loi no 94-1163 du 29 décembre 1994, loi de finances rectificative pour 1994, codifié à l'article 362 du code général des impôts; Vu le décret no 74-91 du 6 février 1974 portant aménagement du régime économique de l'alcool, notamment l'article 2, codifié aux articles 270, 272 et 274 de l'annexe II au code général des impôts;
Vu le décret no 89-761 du 16 octobre 1989 portant organisation des règles de blocage et d'échelonnement des contingents de rhum traditionnel et de rhum agricole, et notamment l'article 2;
Vu l'arrêté du 4 janvier 1993 portant adaptation des arrêtés du 16 octobre 1989 relatifs respectivement aux modalités d'attribution des contingents et aux mesures de blocage et d'échelonnement des contingents de rhum traditionnel et de rhum agricole;
Après avis du comité technique canne-sucre-rhum de l'Office pour le développement économique et agricole des départements d'outre-mer du 29 mars 1994,
Arrêtent:
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 22 mars 1995.
\n

Le ministre du budget,

NICOLAS SARKOZY

Le ministre de l'agriculture et de la pêche,
JEAN PUECH

Le ministre des départements

et territoires d'outre-mer,

DOMINIQUE PERBEN

" } }, "JORFTEXT000000370912": { "SM": { "CONTENU": "A L'ANNEXE III DU CGI,AU LIVRE I,1ERE PARTIE,TITRE I,CHAP. I,SECTION I,III,INSERTION D'UN ART. A-BIS INTITULE \"FRAIS D'EMISSION D'EMPRUNTS\" COMPRENANT L'ART. 2-D:
I: POUR L'APPLICATION DU 1EREMENT-QUATER DU 1 DE L'ART. 39 DU CGI,L'OPTION IRREVOCABLE ET GLOBALE DE L'EMETTEUR POUR UNE PERIODE DE 2 ANS EST EXERCEE POUR LA 1ERE INSCRIPTION EN COMPTABILITE DES FRAIS D'EMISSION D'UN EMPRUNT EN CHARGES A REPARTIR SUR PLUSIEURS EXERCICES.
II: LA PERIODE DE 2 ANS COUR A PARTIR DU 1ER JOUR DE L'EXERCICE AU COURS DUQUEL L'OPTION A ETE EXERCEE SELON LES MODALITES DU I.
III: L'OPTION VISEE AU I EST RECONDUITE TACITEMENT PAR PERIODE DE 2 ANS.ELLE EST IRREVOCABLE PENDANT CETTE PERIODE.
IV: LES ENTREPRISES QUI DESIRENT RENONCER A LEUR OPTION DOIVENT NOTIFIER LEUR CHOIX A L'ADMINISTRATION PAR UNE MENTION EXPRESSE JOINTE A LEUR DECLARATION DE RESULTAT DEPOSEE AU TITRE DE L'EXERCICE SUIVANT LA PERIODE POUR LAQUELLE LADITE OPTION A ETE EXERCEE OU RECONDUITE TACITEMENT.
APPLICATION DE L'ART. 39 DE LALOI DE FINANCES RECTIFICATIVE POUR 1994 (941163 DU 29-12-1994)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@sens": "source", "@typelien": "APPLICATION" }, { "@id": "JORFTEXT000000530935", "#text": "Loi n°94-1163 du 29 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "TITRE": "Décret n°95-339 du 28 mars 1995", "MCS_TXT": { "MC": [ "BUDGET", "IMPOT", "CODE GENERAL DES IMPOTS", "CGI", "EMPRUNT", "EMISSION", "FRAIS D'EMISSION", "DEDUCTION", "AVANTAGE FISCAL", "DUREE", "REPARTITION", "OPTION", "EMETTEUR", "INVESTISSEMENT", "OBLIGATION DECLARATIVE" ] }, "MINISTERE": "MINISTERE DU BUDGET", "TITREFULL": "Décret no 95-339 du 28 mars 1995 pris pour l'application du 1o quater du 1 de l'article 39 du code général des impôts, relatif à l'étalement de la déduction des charges correspondant aux frais d'émission d'emprunts et modifiant l'annexe III à ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000370912", "NOR": "BUDF9510012D", "NUM": "95-339", "DATE_PUBLI": "1995-03-31", "DATE_TEXTE": "1995-03-28", "ORIGINE_PUBLI": "JORF n°77 du 31 mars 1995", "PAGE_DEB_PUBLI": 5160, "PAGE_FIN_PUBLI": 19950331 } }, "META_COMMUN": { "ID": "JORFTEXT000000370912", "URL": "texte/version/JORF/TEXT/00/00/00/37/09/JORFTEXT000000370912.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX995339" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre du budget,
Vu le code général des impôts, notamment le 1o quater du 1 de son article 39 de l'annexe III à ce code;
Vu la loi de finances rectificative pour 1994 (no 94-1163 du 29 décembre 1994), notamment le II de son article 39,
Décrète:
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 28 mars 1995.
\n

EDOUARD BALLADUR

Par le Premier ministre:

Le ministre du budget,
NICOLAS SARKOZY" } }, "JORFTEXT000000394739": { "SM": { "CONTENU": "LE DECRET PRESENTE CONCERNE LES OPERATIONS D'INVESTISSEMENT DANS LES ABATTOIRS PUBLICS AINSI QUE LE REGIME D'EXPLOITATION DE CES ETABLISSEMENTS.
IL S'AGIT D'UNE MODIFICATION DE LA REGLEMENTATION EN VIGUEUR RENDUE NECESSAIRE PAR L'EXTINCTION DU FONDS NATIONAL DES ABATTOIRS PREVUE A L'ART. 54 DE LA LOI DE FINANCES RECTIFICATIVE POUR 1993 (931353 DU 30-12-1993).
CE TEXTE SE SUBSTITUE AU DECRET 89943 DU 22-12-1989 MODIFIE PAR LE DECRET 95328 DU 05-04-1995.IL EST PRIS EN APPLICATION DE LA LOI 65543 DU 08-07-1965 ET DE L'ART. 52 DE LA LOI DE FINANCES RECTIFICATIVE 941163 DU 29-12-1994.
IL TIRE LES CONSEQUENCES DE LA DISPARITION DU FONDS ET NOTAMMENT DES SUBVENTIONS QU'IL ETAIT AMENE A VERSER AUX COLLECTIVITES TERRITORIALES OU GROUPEMENTS DE COLLECTIVITES PROPRIETAIRES D'ABATTOIRS PUBLICS.
NOTION DE TAXE D'USAGE ET MODALITES DE SON CALCUL.
DESTINATION DE LA TAXE D'USAGE ET LIMITATION DE SON UTILISATION A LA COUVERTURE DES CHARGES D'ANNUITES D'EMPRUNTS ET DEPENSES DE GROS ENTRETIEN CORRESPONDANTS AUX INSTALLATIONS SE RAPPORTANT AUX SEULES PRESTATIONS OBLIGATOIRES D'UN ABATTOIR PUBLIC.
COMPOSITION DE LA COMMISSION CONSULTATIVE MISE EN PLACE PAR LA COLLECTIVITE PROPRIETAIRE DE L'ABATTOIR.
LISTE DES PRESTATIONS OBLIGATOIRES POUR UN ABATTOIR PUBLIC.
LISTE DES PRESTATIONS FACULTATIVES POUR UN ABATTOIR PUBLIC.
SEUL L'EXPLOITANT UNIQUE EST AUTORISE A EFFECTUER LES PRESTATIONS DEFINIES A L'ART. 4 MAIS PEUT AVOIR RECOURS A UNE ENTREPRISE PRESTATAIRE DE SERVICES POUR LES PRESTATIONS FACULTATIVES.
LES SERVICES RENDUS SONT COUVERTS PAR DES REDEVANCES DONT LES TARIFS SONT FIXES PAR LA COLLECTIVITE PROPRIETAIRE DE L'ABATTOIR." }, "ABRO": { "CONTENU": "Texte totalement abrogé" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000320403", "#text": "Loi n°65-543 du 8 juillet 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000320403", "@numtexte": "65-543", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-08" }, { "@id": "JORFTEXT000000509064", "#text": "Loi n°88-1193 du 29 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "JORFTEXT000000885610", "#text": "Décret n°89-43 du 24 janvier 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000885610", "@nortexte": "MAES8930004D", "@numtexte": "89-43", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1989-01-24" }, { "@id": "JORFTEXT000000684770", "#text": "Loi n°93-1353 du 30 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000530935", "#text": "Loi n°94-1163 du 29 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000735447", "#text": "Décret n°95-382 du 5 avril 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000735447", "@nortexte": "AGRG9500174D", "@numtexte": "95-382", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-05" }, { "@id": "JORFTEXT000000330083", "#text": "n°2000-318 du 7 avril 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000330083", "@numtexte": "2000-318", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "JORFTEXT000000241817", "#text": "Décret2003-851", "@sens": "cible", "@cidtexte": "JORFTEXT000000241817", "@nortexte": "AGRX0300025D", "@numtexte": "2003-851", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2003-09-01" } ] }, "TITRE": "Décret n°99-370 du 7 mai 1999", "MCS_TXT": { "MC": [ "AGRICULTURE", "HALLE", "MARCHE", "COLLECTIVITE LOCALE", "ABATTOIR", "ABATTOIR PUBLIC", "COLLECTIVITE", "PROPRIETAIRE", "PROTECTION SANITAIRE", "TAXE D'USAGE", "TAUX", "MODE DE CALCUL", "COMMISSION CONSULTATIVE", "COMPOSITION", "LISTE", "PRESTATION", "EXPLOITANT", "SERVICE RENDU", "INVESTISSEMENT", "EXPLOITATION" ] }, "MINISTERE": "MINISTERE DE L'AGRICULTURE ET DE LA PECHE", "TITREFULL": "Décret no 99-370 du 7 mai 1999 relatif à la taxe d'usage et à l'exploitation des abattoirs publics" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000394739", "NOR": "AGRG9900385D", "NUM": "99-370", "DATE_PUBLI": "1999-05-15", "DATE_TEXTE": "1999-05-07", "ORIGINE_PUBLI": "JORF n°111 du 15 mai 1999", "PAGE_DEB_PUBLI": 7205, "PAGE_FIN_PUBLI": 7206 } }, "META_COMMUN": { "ID": "JORFTEXT000000394739", "URL": "texte/version/JORF/TEXT/00/00/00/39/47/JORFTEXT000000394739.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX999370" } }, "VISAS": { "CONTENU": "

Le Premier ministre,

Sur le rapport du ministre de l'économie, des finances et de l'industrie et du ministre de l'agriculture et de la pêche,

Vu le code général des impôts ;

Vu la loi no 65-543 du 8 juillet 1965 relative aux conditions nécessaires à la modernisation du marché de la viande ;

Vu l'article 35 de la loi de finances rectificative pour 1988 (no 88-1193 du 29 décembre 1988), modifié par l'article 54 de la loi de finances rectificative pour 1993 (no 93-1353 du 30 décembre 1993) et par l'article 52 de la loi de finances rectificative pour 1994 (no 94-1163 du 29 décembre 1994) ;

Vu l'avis de l'Association nationale interprofessionnelle du bétail et des viandes en date du 27 juin 1997 ;

Vu l'avis du comité des finances locales en date du 17 novembre 1998 ;

Après avis du Conseil d'Etat (section des travaux publics),

Décrète :

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

Fait à Paris, le 7 mai 1999.

Lionel Jospin

Par le Premier ministre :

Le ministre de l'agriculture et de la pêche,

Jean Glavany

Le ministre de l'intérieur,

Jean-Pierre Chevènement

Le ministre de l'économie,

des finances et de l'industrie,

Dominique Strauss-Kahn

" } }, "JORFTEXT000000551560": { "SM": { "CONTENU": "APPLICATION DE LA DIRECTIVE CE 945 DU 14-02-1994 ET DE L'ART. 16 DE LA LOI DE FINANCES RECTIFICATIVE POUR 1994 (941163 DU 29-12-1994).
DEFINITION DES BIENS D'OCCASION COMME DES BIENS MEUBLES CORPORELS SUSCEPTIBLES DE REMPLOI EN L'ETAT OU APRES REPARATION.
EXCLUSION DES BIENS D'OCCASION,LES METAUX PRECIEUX ET PIERRES PRECIEUSES.
DEFINITION DES OEUVRES D'ART (LES EPREUVES POSTHUMES DE PHOTOGRAPHES NE SONT PAS MAINTENUES DANS LA LISTE DES OEUVRES D'ART,SEULES LES PHOTOGRAPHIES TIREES PAR L'ARTISTE OU SOUS SON CONTROLE ET SIGNEES PAR LUI REPONDENT A LA DEFINITION DES OEUVRES D'ART; LES EPREUVES POSTHUMES PEUVENT NEANMOINS ETRE CONSIDEREES COMME DES OBJETS DE COLLECTION OU D'ANTIQUITE).
DEFINITION DOUANIERE DES BIENS DE COLLECTION (LES BIENS NEUFS N'ETANT PAS CONSIDERES COMME TELS).
DEFINITION DES BIENS D'ANTIQUITE COMME DES BIENS MEUBLES AUTRES QUE DES OEUVRES D'ART ET DES OBJETS DE COLLECTION AYANT PLUS DE 100 ANS D'AGE.
OBJECTIF: EVITER QUE DES OBJETS FABRIQUES A DES FINS COMMERCIALES,EN VUE DE COMMEMORER,DE CELEBRER OU D'ILLUSTRER UN EVENEMENT OU TOUTE AUTRE MANIFESTATION NE SOIENT TAXES AU TAUX REDUIT DE LA TVA HORS DE LEUR IMPORTATION,ALORS QUE DES BIENS IDENTIQUES FABRIQUES EN FRANCE SERAIENT TAXES AU TAUX NORMAL.
ABROGATION DE L'ART. 71-A DE L'ANNEXE III DU CODE GENERAL DES IMPOTS." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000706138", "#text": "Directive Européenne n°94-5 du 14 février 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000706138", "@nortexte": "394L0005", "@numtexte": "94-5", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1994-02-14" }, { "@id": "JORFTEXT000000530935", "#text": "Loi n°94-1163 du 29 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "TITRE": "Décret n°95-172 du 17 février 1995", "MCS_TXT": { "MC": [ "BUDGET", "IMPOT", "CODE GENERAL DES IMPOTS", "CGI", "TAXE SUR LA VALEUR AJOUTEE", "TVA", "DEFINITION", "BIEN D'OCCASION", "BIEN MEUBLE", "BIEN MEUBLE CORPOREL", "OEUVRE D'ART", "OBJET DE COLLECTION", "OBJET D'ANTIQUITE", "PATRIMOINE", "LISTE", "TRANSPOSITION DE DIRECTIVE CE", "HARMONISATION EUROPEENNE" ] }, "MINISTERE": "MINISTERE DU BUDGET", "TITREFULL": "Décret no 95-172 du 17 février 1995 relatif à la définition des biens d'occasion, des oeuvres d'art, des objets de collection et d'antiquité pour l'application des dispositions relatives à la taxe sur la valeur ajoutée" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000551560", "NOR": "BUDF9500003D", "NUM": "95-172", "DATE_PUBLI": "1995-02-19", "DATE_TEXTE": "1995-02-17", "ORIGINE_PUBLI": "JORF n°43 du 19 février 1995", "PAGE_DEB_PUBLI": 2731, "PAGE_FIN_PUBLI": 19950219 } }, "META_COMMUN": { "ID": "JORFTEXT000000551560", "URL": "texte/version/JORF/TEXT/00/00/00/55/15/JORFTEXT000000551560.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX995172" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre du budget,
Vu la directive du conseil no 94/5/C.E. du 14 février 1994 complétant le système commun de la taxe sur la valeur ajoutée et modifiant la directive no 77/388/C.E.E.;
Vu le code général des impôts;
Vu l'article 16 de la loi de finances rectificative pour 1994 (no 94-1163 du 29 décembre 1994),
Décrète:
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 17 février 1995.
\n

EDOUARD BALLADUR

Par le Premier ministre:

Le ministre du budget,
NICOLAS SARKOZY" } }, "JORFTEXT000000553176": { "SM": { "CONTENU": "LA DIRECTION GENERALE DES IMPOTS EST AUTORISEE A METTRE EN OEUVRE UN TRAITEMENT AUTOMATISE DE SURVEILLANCE DE LA SOUSCRIPTION DES DECLARATIONS RELATIVES AUX PROPRIETES BATIES DENOMME LORE (LOGICIEL DE RELANCE), QUI EST IMPLANTE DANS LES CENTRES DES IMPOTS FONCIERS (CDIF).\nFONCTIONNEMENT DU TRAITEMENT AUTOMATISE.\nLISTE DES INFORMATIONS TRAITEES ET DES DESTINATAIRES DESDITES INFORMATIONS.\nMISE EN PLACE DE LIAISONS INFORMATISEES.\nLE DROIT D'ACCES ET DE RECTIFICATION PREVU PAR LA LOI 78617, S'EXERCE AUPRES DU CDIF DU LIEU DE SITUATION DES PROPRIETES BATIES.\nAPPLICATION DE L'ART. 28 DE LA LOI DE FINANCES RECTIFICATIVE POUR 1994 (LOI 9461163)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886460", "#text": "Loi n° 78-17 du 6 janvier 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886460", "@numtexte": "78-17", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-06" }, { "@id": "JORFTEXT000000530935", "#text": "Loi n°94-1163 du 29 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000017937992", "@num": "7", "#text": "Arrêté du 13 décembre 2007 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017771165", "@nortexte": "BCFL0774355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-13" } ] }, "TITRE": "Arrêté du 22 mars 1995", "MCS_TXT": { "MC": [ "BUDGET", "FONCTION PUBLIQUE DE L'ETAT", "DIRECTION GENERALE DES IMPOTS", "DGI", "CENTRE DES IMPOTS FONCIERS", "CDIF", "IMPOT", "TAXE", "IMPOT FONCIER", "PROPRIETE BATIE", "CONTRIBUABLE", "OBLIGATION DECLARATIVE", "TAXE FONCIERE", "CONTROLE FISCAL", "INFORMATIQUE", "TRAITEMENT AUTOMATISE", "FICHIER INFORMATISE", "INFORMATION NOMINATIVE", "DENOMINATION", "LORE", "LOGICIEL DE RELANCE", "CREATION", "LIAISON INFORMATISEE", "TRAVAUX IMMOBILIERS", "ECHANGE D'INFORMATION" ] }, "MINISTERE": "MINISTERE DU BUDGET", "TITREFULL": "Arrêté du 22 mars 1995 relatif au traitement automatisé de surveillance de la souscription des déclarations relatives aux propriétés bâties, dénommé LORE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000553176", "NOR": "BUDL9500028A", "DATE_PUBLI": "1995-04-06", "DATE_TEXTE": "1995-03-22", "ORIGINE_PUBLI": "JORF n°82 du 6 avril 1995", "PAGE_DEB_PUBLI": 5497, "PAGE_FIN_PUBLI": 19950406 } }, "META_COMMUN": { "ID": "JORFTEXT000000553176", "URL": "texte/version/JORF/TEXT/00/00/00/55/31/JORFTEXT000000553176.xml", "NATURE": "ARRETE", "ORIGINE": "JORF", "ANCIEN_ID": "1AX9950406P18" } }, "VISAS": { "CONTENU": "Le ministre du budget,
Vu la convention du Conseil de l'Europe pour la protection des personnes à l'égard du traitement automatisé des données à caractère personnel, ratifiée par la loi no 82-890 du 19 octobre 1982;
Vu la loi no 78-17 du 6 janvier 1978 modifiée relative à l'informatique, aux fichiers et aux libertés;
Vu la loi no 79-18 du 3 janvier 1979 sur les archives;
Vu les articles R. 460-1 et suivants du code de l'urbanisme;
Vu l'article 1406 du code général des impôts;
Vu les articles L. 135 B et L. 175 du livre des procédures fiscales;
Vu l'article 28 de la loi de finances rectificative pour 1994;
Vu le décret no 78-774 du 17 juillet 1978 pris pour l'application de la loi no 78-17 du 6 janvier 1978;
Vu l'avis de la Commission nationale de l'informatique et des libertés en date du 17 janvier 1995 et portant le numéro 95-008,
Arrête:
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 22 mars 1995.
\n

NICOLAS SARKOZY

" } }, "JORFTEXT000000560300": { "SM": { "CONTENU": "FIXATION DES TAUX DEFINITIFS POUR 1994 DE CALCUL DES SUBVENTIONS ALLOUEES AUX ENTREPRISES DE PRODUCTION EN APPLICATION DES DISPOSITIONS DE L'ART. 5-II DU DECRET 59733 DU 16-06-1959 MODIFIE,DE L'ART. 1 DE L'ARRETE DU 05-03-1987 MODIFIE.
(CONTRATS DE CESSION OU DE CONCESSION DES DROITS DE TELEDIFFUSION).
APPLICATION DES ART. 61 (ABROGE PAR L'ART. 57 DE LA LOI DE FINANCES POUR 1996: 951346 DU 30-12-1995) ET 36 (MODIFIE PAR L'ART. 11 DE LA LOI DE FINANCES RECTIFICATIVE POUR 1994: 941163 DU 29-12-1994) DE LA LOI DE FINANCES POUR 1984 (831179 DU 29-12-1983)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000849165", "#text": "Décret n°59-733 du 16 juin 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000849165", "@numtexte": "59-733", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-06-16" }, { "@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": "JORFARTI000001295483", "@num": "36", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 36", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFARTI000001867386", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000494464", "#text": "Arrêté du 5 mars 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000494464", "@nortexte": "MCCK8700088A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-05" }, { "@id": "JORFTEXT000000530935", "#text": "Loi n°94-1163 du 29 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000191068", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@sens": "source", "@typelien": "APPLICATION" } ] }, "TITRE": "Arrêté du 10 mai 1996", "MCS_TXT": { "MC": [ "EDUCATION NATIONALE", "CULTURE", "AUDIOVISUEL", "INDUSTRIE CINEMATOGRAPHIQUE", "CINEMA", "OEUVRE CINEMATOGRAPHIQUE", "ENTREPRISE", "PRODUCTION", "SOUTIEN FINANCIER", "AIDE DE L'ETAT", "COMMUNICATION", "TAUX DE CALCUL", "DROIT DE TELEDIFFUSION", "CONTRAT DE CESSION", "CONCESSION", "SUBVENTION" ] }, "MINISTERE": "MINISTERE DE LA CULTURE", "TITREFULL": "Arrêté du 10 mai 1996 fixant pour l'année 1994 les taux définitifs de calcul du soutien financier alloué aux entreprises de production d'oeuvres cinématographiques en application des dispositions de l'article 5-II du décret no 59-733 du 16 juin 1959 modifié relatif au soutien financier de l'Etat à l'industrie cinématographique" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000560300", "NOR": "MCCK9500435A", "DATE_PUBLI": "1996-05-18", "DATE_TEXTE": "1996-05-10", "NUM_PARUTION": 115, "ORIGINE_PUBLI": "JORF n°115 du 18 mai 1996", "PAGE_DEB_PUBLI": 7495, "PAGE_FIN_PUBLI": 19960518 } }, "META_COMMUN": { "ID": "JORFTEXT000000560300", "URL": "texte/version/JORF/TEXT/00/00/00/56/03/JORFTEXT000000560300.xml", "NATURE": "ARRETE", "ORIGINE": "JORF", "ANCIEN_ID": "1AX9960518P30" } }, "VISAS": { "CONTENU": "Le ministre de l'économie et des finances, le ministre de la culture et le ministre délégué au budget, porte-parole du Gouvernement,
Vu le code de l'industrie cinématographique, ensemble les textes pris pour son application ;
Vu les articles 61 et 36 modifiés de la loi de finances pour 1984 (no 83-1179 du 29 décembre 1983) ;
Vu le décret no 59-733 du 16 juin 1959 modifié relatif au soutien financier de l'Etat à l'industrie cinématographique ;
Vu l'arrêté du 5 mars 1987 modifié fixant les taux de calcul du soutien financier alloué aux entreprises de production d'oeuvres cinématographiques en application de l'article 5-II du décret no 59-733 du 16 juin 1959 modifié, Arrêtent :
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 10 mai 1996.
\n

Le ministre de la culture,

Philippe Douste-Blazy

Le ministre de l'économie et des finances,
Jean Arthuis

Le ministre délégué au budget,

porte-parole du Gouvernement,

Alain Lamassoure

" } }, "JORFTEXT000000560307": { "SM": { "CONTENU": "FIXATION DES TAUX DEFINITIFS POUR 1993 DE CALCUL DES SUBVENTIONS ALLOUEES AUX ENTREPRISES DE PRODUCTION EN APPLICATION DES DISPOSITIONS DE L'ART. 5-II DU DECRET 59733 DU 16-06-1959 MODIFIE,DE L'ART. 1 DE L'ARRETE DU 05-03-1987 MODIFIE.
(CONTRATS DE CESSION OU DE CONCESSION DES DROITS DE TELEDIFFUSION).
APPLICATION DES ART. 61 (ABROGE PAR L'ART. 57 DE LA LOI DE FINANCES POUR 1996: 951346 DU 30-12-1995) ET 36 (MODIFIE PAR L'ART. 11 DE LA LOI DE FINANCES RECTIFICATIVE POUR 1994: 941163 DU 29-12-1994) DE LA LOI DE FINANCES POUR 1984 (831179 DU 29-12-1983)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000849165", "#text": "Décret n°59-733 du 16 juin 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000849165", "@numtexte": "59-733", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-06-16" }, { "@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": "JORFARTI000001295483", "@num": "36", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 36", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFARTI000001867386", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000494464", "#text": "Arrêté du 5 mars 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000494464", "@nortexte": "MCCK8700088A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-05" }, { "@id": "JORFTEXT000000530935", "#text": "Loi n°94-1163 du 29 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000191068", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@sens": "source", "@typelien": "APPLICATION" } ] }, "TITRE": "Arrêté du 10 mai 1996", "MCS_TXT": { "MC": [ "EDUCATION NATIONALE", "CULTURE", "AUDIOVISUEL", "INDUSTRIE CINEMATOGRAPHIQUE", "CINEMA", "OEUVRE CINEMATOGRAPHIQUE", "ENTREPRISE", "PRODUCTION", "SOUTIEN FINANCIER", "AIDE DE L'ETAT", "COMMUNICATION", "TAUX DE CALCUL", "DROIT DE TELEDIFFUSION", "CONTRAT DE CESSION", "CONCESSION", "SUBVENTION" ] }, "MINISTERE": "MINISTERE DE LA CULTURE", "TITREFULL": "Arrêté du 10 mai 1996 fixant pour l'année 1993 les taux définitifs de calcul du soutien financier alloué aux entreprises de production d'oeuvres cinématographiques en application des dispositions de l'article 5-II du décret no 59-733 du 16 juin 1959 modifié relatif au soutien financier de l'Etat à l'industrie cinématographique" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000560307", "NOR": "MCCK9500506A", "DATE_PUBLI": "1996-05-18", "DATE_TEXTE": "1996-05-10", "NUM_PARUTION": 115, "ORIGINE_PUBLI": "JORF n°115 du 18 mai 1996", "PAGE_DEB_PUBLI": 7495, "PAGE_FIN_PUBLI": 19960518 } }, "META_COMMUN": { "ID": "JORFTEXT000000560307", "URL": "texte/version/JORF/TEXT/00/00/00/56/03/JORFTEXT000000560307.xml", "NATURE": "ARRETE", "ORIGINE": "JORF", "ANCIEN_ID": "1AX9960518P29" } }, "VISAS": { "CONTENU": "Le ministre de l'économie et des finances, le ministre de la culture et le ministre délégué au budget, porte-parole du Gouvernement,
Vu le code de l'industrie cinématographique, ensemble les textes pris pour son application ;
Vu les articles 61 et 36 modifiés de la loi de finances pour 1984 (no 83-1179 du 29 décembre 1983) ;
Vu le décret no 59-733 du 16 juin 1959 modifié relatif au soutien financier de l'Etat à l'industrie cinématographique ;
Vu l'arrêté du 5 mars 1987 modifié fixant les taux de calcul du soutien financier alloué aux entreprises de production d'oeuvres cinématographiques en application de l'article 5-II du décret no 59-733 du 16 juin 1959 modifié, Arrêtent :
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 10 mai 1996.
\n

Le ministre de la culture,

Philippe Douste-Blazy

Le ministre de l'économie et des finances,
Jean Arthuis

Le ministre délégué au budget,

porte-parole du Gouvernement,

Alain Lamassoure

" } }, "JORFTEXT000000572100": { "SM": { "CONTENU": "APPLICATION DES ART. 79 DE LA LOI DE FINANCES POUR 1977 (761232),35 DE LA LOI DE FINANCES RECTIFICATIVE POUR 1988 (881193),54 DE LA LOI DE FINANCES RECTIFICATIVE POUR 1993 (931353),52 DE LA LOI DE FINANCES RECTIFICATIVE POUR 1994 (941163).
LE FONDS NATIONAL DES ABATTOIRS (FNA) INSTITUE PAR L'ART. 79 DE LA LOI DE FINANCES DU 29-12-1966 AVAIT POUR BUT DE FACILITER LA RESTRUCTURATION DU RESEAU DES ABATTOIRS EN ACCOMPAGNANT FINANCIEREMENT LES COLLECTIVITES QUI S'ENGAGEAIENT DANS LA MODERNISATION DE LEUR ABATTOIR.
CET OBJECTIF ETANT ATTEINT D'UNE PART ET,D'AUTRE PART,LE RISQUE POUR CE FONDS DE DEVENIR DEFICITAIRE A TERME ONT CONDUIT LE GOUVERNEMENT A PROPOSER AU PARLEMENT L'EXTINCTION DU FNA.
AINSI,L'ART. 54 DE LA LOI DE FINANCES RECTIFICATIVE POUR 1993 DISPOSE QUE LE FNA EST MIS EN VOIE D'EXTINCTION A COMPTER DU 01-01-1996 ET QU'UN DECRET EN FIXE LES MODALITES D'EXTINCTION COMPTABLES.
LE RETARD PRIS DANS L'ELABORATION DU TEXTE DU DECRET EST LIE A LA DIFFICULTE D'OBTENIR DES REPRESENTANTS DU COMITE CONSULTATIF DU FONDS UN ACCORD SUR LA REPARTITION DU RELIQUAT ESTIME A ENVIRON 25 MILLIONS DE FRANCS.
LA CRISE QUE SUBIT LA FILIERE VIANDE A INCITE A PRIVILEGIER LE SOUTIEN FINANCIER DES COLLECTIVITES PROPRIETAIRES D'ABATTOIRS QUI ONT ENGAGE DES TRAVAUX D'INVESTISSEMENT EN S'APPUYANT SUR DES ENGAGEMENTS DES USAGERS.
LA STRUCTURE JURIDIQUE DE CE FONDS AYANT ETE SIMPLIFIEE A L'EXTREME LORS DE SA CREATION EN 1967 (IL S'AGIT D'UN COMPTE OUVERT DANS LES ECRITURES DU TRESOR) LA FERMETURE DE COMPTE A POUR EFFET LA DISPARITION DU FONDS.
LE RELIQUAT SERA REPARTI ENTRE LES COLLECTIVITES SELON LES MODALITES FIXEES PAR LE PRESENT DECRET ET A LA DATE DE CLOTURE DU FONDS,LES CREANCES DU FNA SERONT CONSIDEREES COMME ETEINTES.UN ARRETE A PUBLIER EN MEME TEMPS QUE LE DECRET,LE PREVOIT.LES CREDITS NECESSAIRES AU PAIEMENT DES DEPENSES ENGAGEES SERONT CONSIGNEES AU TRESOR.
LE PRESENT DECRET INDIQUE LA DATE DE CLOTURE DU FONDS ET LES MODALITES DE REPARTITION DU RELIQUAT.
FIXATION DE LA DATE DE CLOUTRE A 30 JOURS APRES LE 11-07-1998 POUR PERMETTRE,DANS LE DELAI,LA REPARTITION DU RELIQUAT (LE FONDS ETANT MIS EN VOIE D'EXTINCTION DEPUIS LE 01-01-1996).
DEFINITION DU RELIQUAT A REPARTIR AU 11-07-1998.
BENEFICIAIRES DU RELIQUAT DU FONDS: LES COLLECTIVITES AYANT EU UN ABATTOIR EN ACTIVITE AU 01-01-1997 ET QUI NE SONT PAS DEBITRICES A L'EGARD DU FONDS.
MODALITES DE REPARTITION AUXQUELLES LES MEMBRES DU COMITE CONSULTATIF DU FNA ONT DONNE LEUR ACCORD:
70% DU MONTANT EST REPARTI AU PRORATA DES ANNUITES D'EMPRUNTS RESTANT DUES PAR LA COLLECTIVITE EN 1996;
30% DU MONTANT EST REPARTI SUR LES BASES DES TONNAGES DECLARES EN 1996.
LES FONDS NECESSAIRES AU PAIEMENT DES DEPENSES ENGAGEES PAR LE FNA SONT CONSIGNES PAR LE TRESOR ET LES ORDRES DE PAIEMENT SONT DONNES PAR LES SERVICES DU MINISTERE DE L'AGRICULTURE ET DE LA PECHE.
ABROGATION DES DECRETS 87776 ET 89945 A LA DATE DE CLOTURE DU FONDS." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFARTI000002080556", "@num": "79", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 79", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000509064", "#text": "Loi n°88-1193 du 29 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "JORFARTI000001299943", "@num": "35", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 35", "@sens": "source", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "JORFTEXT000000336893", "#text": "Décret n°89-945 du 22 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000336893", "@nortexte": "AGRG8902567D", "@numtexte": "89-945", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-22" }, { "@sens": "source", "@typelien": "APPLICATION" }, { "@id": "JORFTEXT000000522254", "#text": "Loi n°76-1232 du 29 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000867406", "#text": "Décret n°87-776 du 21 septembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000867406", "@nortexte": "AGRG8701665D", "@numtexte": "87-776", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1987-09-21" }, { "@id": "JORFTEXT000000684770", "#text": "Loi n°93-1353 du 30 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFARTI000001490966", "@num": "54", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000530935", "#text": "Loi n°94-1163 du 29 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000193594", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000193594", "@nortexte": "AGRG9800124A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-07-24" } ] }, "TITRE": "Décret n°98-590 du 6 juillet 1998", "MCS_TXT": { "MC": [ "AGRICULTURE", "ABATTOIR", "ABATTOIR PUBLIC", "FONDS NATIONAL DES ABATTOIRS", "FNA", "OUVERTURE DE COMPTE", "ECRITURE DU TRESOR", "CLOTURE", "RELIQUAT", "TAXE D'USAGE", "TAXE D'USAGE DES ABATTOIRS PUBLICS", "REPARTITION", "BENEFICIAIRE", "COMITE CONSULTATIF", "PAIEMENT DES DEPENSES" ] }, "TITREFULL": "Décret n°98-590 du 6 juillet 1998 RELATIF AUX MODALITES D'EXTINCTION COMPTABLES DU FONDS NATIONAL DES ABATTOIRS" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000572100", "NOR": "AGRS9800123D", "NUM": "98-590", "DATE_PUBLI": "1998-07-11", "DATE_TEXTE": "1998-07-06", "ORIGINE_PUBLI": "JORF n°159 du 11 juillet 1998", "PAGE_DEB_PUBLI": 10715 } }, "META_COMMUN": { "ID": "JORFTEXT000000572100", "URL": "texte/version/JORF/TEXT/00/00/00/57/21/JORFTEXT000000572100.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX998590" } } }, "JORFTEXT000000645215": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000696384", "#text": "Décret n° 78-1067 du 9 novembre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "JORFTEXT000000530935", "#text": "Loi n°94-1163 du 29 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFARTI000018214019", "#text": "Modification du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018214018", "@nortexte": "BCFZ0899019X", "@typelien": "CITATION", "@naturetexte": "MODIFICATION", "@datesignatexte": "2999-01-01" }, { "@id": "JORFARTI000019507243", "#text": "Règlement du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019507242", "@nortexte": "BCFZ0899139X", "@typelien": "CITATION", "@naturetexte": "REGLEMENT", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°2007-729 du 7 mai 2007", "MCS_TXT": { "MC": [ "BUDGET", "REFORME DE L'ETAT", "LOTERIE NATIONALE", "LA FRANCAISE DES JEUX", "JEUX", "MISE", "GAIN", "LOT", "ATTRIBUTION", "MINEUR", "INTERDICTION", "ORGANISATION", "MISE EN OEUVRE", "REGLEMENTATION", "CONTROLE" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE BUDGET ET REFORME DE L'ETAT", "TITREFULL": "Décret n° 2007-729 du 7 mai 2007 relatif à l'organisation et à l'exploitation des jeux de loterie autorisés par l'article 136 de la loi du 31 mai 1933 et par l'article 48 de la loi n° 94-1163 du 29 décembre 1994 et modifiant le décret n° 78-1067 du 9 novembre 1978" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000645215", "NOR": "BUDB0750004D", "NUM": "2007-729", "DATE_PUBLI": "2007-05-08", "DATE_TEXTE": "2007-05-07", "NUM_PARUTION": 107, "NUM_SEQUENCE": 28, "ORIGINE_PUBLI": "JORF n°107 du 8 mai 2007", "PAGE_DEB_PUBLI": 8159, "PAGE_FIN_PUBLI": 8160 } }, "META_COMMUN": { "ID": "JORFTEXT000000645215", "URL": "texte/version/JORF/TEXT/00/00/00/64/52/JORFTEXT000000645215.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/decret/2007/5/7/BUDB0750004D/jo/texte", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DS007729", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/decret/2007/5/7/2007-729/jo/texte" } } }, "VISAS": { "CONTENU": "

\n
Le Premier ministre,
Sur le rapport du ministre de l'économie, des finances et de l'industrie et du ministre délégué au budget et à la réforme de l'Etat, porte-parole du Gouvernement,
Vu l'article 136 de la loi du 31 mai 1933 portant fixation du budget général de l'exercice 1933 ;
Vu l'article 48 de la loi de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) ;
Vu le décret n° 78-1067 du 9 novembre 1978, modifié par le décret n° 2006-174 du 17 février 2006, relatif à l'organisation et à l'exploitation des jeux de loterie autorisés par l'article 136 de la loi du 31 mai 1933 et par l'article 48 de la loi de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994),
Décrète :

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

Fait à Paris, le 7 mai 2007.

Dominique de Villepin

Par le Premier ministre :

Le ministre délégué au budget

et à la réforme de l'Etat,

porte-parole du Gouvernement,

Jean-François Copé

Le ministre de l'économie,

des finances et de l'industrie,

Thierry Breton

" } }, "JORFTEXT000000684770": { "SM": { "CONTENU": "PREMIERE PARTIE: CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER (ART. 1 A 7).
MODIFICATION DE LA LOI 891008 DU 31-12-1989 RELATIVE AU DEVELOPPEMENT DES ENTREPRISES COMMERCIALES ET ARTISANALES.
DEUXIEME PARTIE: MOYENS DES SERVICES ET DES DISPOSITIONS SPECIALES.
TITRE I: DISPOSITIONS APPLICABLES A L'ANNEE 1993.
1: OPERATIONS A CARACTERE DEFINITIF.
A) BUDGET GENERAL (ART. 8 A 11).
B) BUDGET ANNEXES: ART. 12.
C) OPERATIONS A CARACTERE DEFINITIF DES COMPTES D'AFFECTATION SPECIALE (ART. 13).
2: OPERATIONS A CARACTERE TEMPORAIRE: ART. 14 ET 15.
3: AUTRES DISPOSITIONS: ART. 16.
TITRE II: DISPOSITIONS PERMANENTES.
1: MESURES CONCERNANT LA FISCALITE (ART. 17 A 50).
MODIFICATION DE LA LOI DE FINANCES POUR 1992 (911322 DU 30-12-1990),DE LA LOI DE FINANCES RECTIFICATIVE POUR 1998 (881193 DU 29-12-1988),DE LA LOI QUINQUENNALE POUR L'EMPLOI (931313 DU 20-12-1993).
2: AUTRES DISPOSITIONS: ART. 51 A 56.
MODIFICATION DE LA LOI DE FINANCES RECTIFICATIVE POUR 1991 (911323 DU 30-12-1991),DE LA LOI 861290 DU 23-12-1986 TENDNANT A FAVORISER L'INVESTISSEMENT LOCATIF." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000874247", "#text": "Loi n° 86-1290 du 23 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874247", "@numtexte": "86-1290", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-23" }, { "@id": "JORFTEXT000000509064", "#text": "Loi n°88-1193 du 29 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006275511", "@num": "35", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006275511", "@num": "35", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "JORFTEXT000000709058", "#text": "Loi n° 89-1008 du 31 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000709058", "@nortexte": "COMX8900062L", "@numtexte": "89-1008", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-31" }, { "@id": "JORFTEXT000000355987", "#text": "Loi n° 91-1323 du 30 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000356342", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000706124", "#text": "Directive Européenne n°92-111 du 14 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000706124", "@nortexte": "392L0111", "@numtexte": "92-111", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-12-14" }, { "@id": "JORFTEXT000000706145", "#text": "Directive Européenne n°92-108 du 14 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000706145", "@nortexte": "392L0108", "@numtexte": "92-108", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-12-14" }, { "@id": "JORFTEXT000000864578", "#text": "Loi n°93-1313 du 20 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGITEXT000006069146", "#text": "Loi n°93-1353 du 30 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275732", "@num": "1", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318951", "@num": "10", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 10 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318952", "@num": "11", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 11 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318953", "@num": "12", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 12 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318954", "@num": "13", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 13 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318955", "@num": "14", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 14 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318956", "@num": "15", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 15 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318957", "@num": "16", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 16 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318958", "@num": "18", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318945", "@num": "2", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318960", "@num": "20", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 20 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318961", "@num": "22", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318962", "@num": "23", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318964", "@num": "25", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 25 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318965", "@num": "27", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 27 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318966", "@num": "28", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318967", "@num": "29", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275733", "@num": "3", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318969", "@num": "32", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318972", "@num": "35", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275739", "@num": "36", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318975", "@num": "39", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318946", "@num": "4", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318977", "@num": "41", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275741", "@num": "45", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318982", "@num": "47", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318947", "@num": "5", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318986", "@num": "51", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275743", "@num": "54", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 54 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318989", "@num": "55", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318990", "@num": "56", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318990", "@num": "56", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318948", "@num": "6", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318949", "@num": "7", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 7 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275734", "@num": "8", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 8 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318950", "@num": "9", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000546191", "#text": "DECRET94-288", "@sens": "cible", "@cidtexte": "JORFTEXT000000546191", "@nortexte": "BUDF9410016D", "@numtexte": "94-288", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-06" }, { "@id": "LEGITEXT000005615621", "#text": "Décret n°94-288 du 6 avril 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000546191", "@nortexte": "BUDF9410016D", "@numtexte": "94-288", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-06" }, { "@id": "LEGIARTI000006329418", "@num": "1", "#text": "Décret n°94-288 du 6 avril 1994 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000546191", "@nortexte": "BUDF9410016D", "@numtexte": "94-288", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-06" }, { "@id": "JORFTEXT000000547768", "#text": "DECRET94-435", "@sens": "cible", "@cidtexte": "JORFTEXT000000547768", "@nortexte": "BUDF9400001D", "@numtexte": "94-435", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-05-31" }, { "@id": "JORFTEXT000000166235", "#text": "DECRET94-452", "@sens": "cible", "@cidtexte": "JORFTEXT000000166235", "@nortexte": "BUDF9400003D", "@numtexte": "94-452", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-03" }, { "@id": "JORFTEXT000000365991", "#text": "DECRET94-655", "@sens": "cible", "@cidtexte": "JORFTEXT000000365991", "@nortexte": "INTB9400303D", "@numtexte": "94-655", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-07-27" }, { "@id": "JORFTEXT000000532250", "#text": "DECRET94-764", "@sens": "cible", "@cidtexte": "JORFTEXT000000532250", "@nortexte": "BUDF9400013D", "@numtexte": "94-764", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-30" }, { "@id": "JORFTEXT000000366019", "#text": "DECRET94-864", "@sens": "cible", "@cidtexte": "JORFTEXT000000366019", "@nortexte": "MAEF9410030D", "@numtexte": "94-864", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-05" }, { "@id": "JORFTEXT000000732764", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000732764", "@nortexte": "MAEF9410041A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-10-21" }, { "@id": "JORFTEXT000000530935", "#text": "LOI94-1163", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000551339", "#text": "DECRET95-211", "@sens": "cible", "@cidtexte": "JORFTEXT000000551339", "@nortexte": "BUDF9500001D", "@numtexte": "95-211", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-21" }, { "@id": "JORFTEXT000000354246", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000354246", "@nortexte": "MAEF9410050A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-12-27" }, { "@id": "JORFTEXT000000553169", "#text": "DECRET95-392", "@sens": "cible", "@cidtexte": "JORFTEXT000000553169", "@nortexte": "BUDR9504241D", "@numtexte": "95-392", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-10" }, { "@id": "LEGITEXT000005618294", "#text": "Décret n°95-392 du 10 avril 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000553169", "@nortexte": "BUDR9504241D", "@numtexte": "95-392", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-10" }, { "@id": "LEGIARTI000006329692", "@num": "1", "#text": "Décret n°95-392 du 10 avril 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000553169", "@nortexte": "BUDR9504241D", "@numtexte": "95-392", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-10" }, { "@id": "JORFTEXT000000559373", "#text": "DECRET96-116", "@sens": "cible", "@cidtexte": "JORFTEXT000000559373", "@nortexte": "BUDF9510078D", "@numtexte": "96-116", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-08" }, { "@id": "LEGITEXT000005620352", "#text": "Décret n°96-116 du 8 février 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000559373", "@nortexte": "BUDF9510078D", "@numtexte": "96-116", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-08" }, { "@id": "LEGIARTI000006330025", "@num": "1", "#text": "Décret n°96-116 du 8 février 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000559373", "@nortexte": "BUDF9510078D", "@numtexte": "96-116", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-08" }, { "@id": "LEGIARTI000006330027", "@num": "2", "#text": "Décret n°96-116 du 8 février 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000559373", "@nortexte": "BUDF9510078D", "@numtexte": "96-116", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-08" }, { "@id": "JORFTEXT000000572100", "#text": "Décret n°98-590 du 6 juillet 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000572100", "@nortexte": "AGRS9800123D", "@numtexte": "98-590", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-06" }, { "@id": "JORFTEXT000000193594", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000193594", "@nortexte": "AGRG9800124A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-07-24" }, { "@id": "JORFTEXT000000697793", "#text": "du 22 décembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000697793", "@nortexte": "CTEX9803330V", "@typelien": "APPLICATION", "@naturetexte": "AVISEURO", "@datesignatexte": "1998-12-22" }, { "@id": "JORFTEXT000000394739", "#text": "DECRET99-370", "@sens": "cible", "@cidtexte": "JORFTEXT000000394739", "@nortexte": "AGRG9900385D", "@numtexte": "99-370", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-07" }, { "@id": "LEGITEXT000022331895", "#text": "Ordonnance n°2010-638\n du 10 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "JORFTEXT000022330885", "#text": "Ordonnance n°2010-638 du 10 juin 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "LEGIARTI000006307433", "@num": "151 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302965", "@num": "158 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306753", "@num": "1618 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1618 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306754", "@num": "1618 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1618 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313573", "@num": "1681 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313572", "@num": "1681 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313578", "@num": "1681 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313579", "@num": "1681 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313796", "@num": "1762 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308686", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308688", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308687", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308685", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308684", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308875", "@num": "231", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304069", "@num": "238 septies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 septies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309138", "@num": "239", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309371", "@num": "261", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309702", "@num": "262", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 262 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309441", "@num": "269", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 269 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304436", "@num": "286 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 286 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304436", "@num": "286 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 286 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309533", "@num": "287", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 287 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309533", "@num": "287", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 287 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309534", "@num": "287", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 287 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309547", "@num": "289", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 289 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309547", "@num": "289", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 289 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309562", "@num": "291", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 291 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309562", "@num": "291", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 291 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304463", "@num": "291 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 291 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304463", "@num": "291 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 291 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304620", "@num": "302 bis X", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis X (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307542", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307542", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309855", "@num": "406 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 406 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305401", "@num": "775 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 775 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390575", "@num": "L2333-1", "#text": "Code général des collectivités territoriales - art. L2333-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390576", "@num": "L2333-1", "#text": "Code général des collectivités territoriales - art. L2333-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390577", "@num": "L2333-1", "#text": "Code général des collectivités territoriales - art. L2333-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°93-1353 du 30 décembre 1993", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1993", "EQUILIBRE FINANCIER", "CODE GENERAL DES IMPOTS", "CGI", "BUDGET GENERAL", "BUDGET ANNEXE", "COMPTE D'AFFECTATION SPECIALE", "FISCALITE", "LIVRE DES PROCEDURES FISCALES", "IMPOT", "TAXE", "TVA", "TRANSPOSITION DE DIRECTIVE CE", "COMMUNAUTE EUROPEENNE", "PROJET DE LOI", "JACHERE", "TAXE D'HABITATION", "ONU", "CEREALE", "RADIO", "PSYCHOLOGUE", "CONTRAT A TERME D'INSTRUMENT FINANCIER", "FIOUL DOMESTIQUE", "STOCK", "PRODUIT SUPPLEMENTAIRE", "SOCIETE", "DEPENSE EN CAPITAL", "COLLECTIVITE LOCALE", "PUISSANCE ADMINISTRATIVE", "PLUS-VALUE", "DEDUCTION", "REGIME PETROLIER", "TAXE SUR LA PUBLICITE FONCIERE", "REDEVANCE TELEVISION", "TAXE SUR LES GRANDES SURFACES", "TAXE D'USAGE DES ABATTOIRS PUBLICS", "FISAC", "SERVICE CIVIL", "ACTION", "IMPORTATION", "IMMEUBLE", "ALCOOL", "PRIME DE REMBOURSEMENT", "INTERPRETATION", "PRELEVEMENT EXCEPTIONNEL", "DEGREVEMENT", "DECISION DU CONSEIL DES COMMUNAUTES EUROPEENNES", "ASSUJETTISSEMENT", "CONTAMINATION", "DUPLICATA", "TRANSPORT", "BANQUE", "TAXE PROFESSIONNELLE", "SUPPRESSION", "EXONERATION", "ATTRIBUTION", "SOCIETE PAR ACTION SIMPLIFIEE", "DEPENSE ORDINAIRE", "EMPRUNT PUBLIC", "INDEMNITE", "FARINE", "TITRE DE PARTICIPATION", "CONVENTION INTERNATIONALE", "TIPP", "TITRE D'INVESTISSEMENT", "ETABLISSEMENT DE SANTE PRIVE", "OEUVRE D'ART", "AVOIR FISCAL", "DEPENSE SOMPTUAIRE", "MOTIVATION D'ACTE ADMINISTRATIF", "DOCUMENT ADMINISTRATIF", "DEMEMBREMENT", "ENTREPRISE", "EAU MINERALE", "PRIME DE QUALIFICATION", "DOMICILE FISCAL", "PAYS EN VOIE DE DEVELOPPEMENT", "COMMERCE", "SINISTRE", "TELEVISION", "PATRIMOINE MOBILIER", "SECRET FISCAL", "PRODUIT ALIMENTAIRE", "MILITAIRE", "REMBOURSEMENT", "REVENU", "FONCTION PUBLIQUE HOSPITALIERE", "TVA INTRACOMMUNAUTAIRE", "CESSION", "BUDGET DE LA DEFENSE", "DROIT DE FABRICATION", "CODE DES DOUANES", "SOCIETE CIVILE", "ASSISTANCE ADMINISTRATIVE MUTUELLE", "UNION EUROPEENNE", "OBLIGATION", "SUCCESSION", "ACQUISITION INTRACOMMUNAUTAIRE", "NAVIRE", "BIOCARBURANT", "GUERRE DU GOLFE", "COMPTE DE PRET", "TRANSPORT INTRACOMMUNAUTAIRE", "DROIT", "IMPOT SUR LES SOCIETES", "BOISSON ALCOOLIQUE", "EAU", "COUVERTURE DE RISQUE", "TAXE SUR LES SALAIRES", "DOUANE", "SOCIETE DE PERSONNES", "BENEFICE AGRICOLE FORFAITAIRE", "DEMEMBREMENT D'ACTION", "PLUS-VALUE A LONG TERME", "PSYCHANALISTE", "ETRANGER", "DROIT D'ENREGISTREMENT", "FACTURATION", "ETABLISSEMENT FINANCIER", "VALIDATION LEGISLATIVE", "TAXE FISCALE", "ENTREPRISE ETRANGERE", "CONSTRUCTION", "OLEAGINEUX", "EQUILIBRE GENERAL", "CREDIT D'IMPOT FORMATION", "PSYCHOTHERAPEUTE", "DOMMAGE", "AMORTISSEMENT NON DEDUCTIBLE", "FONDS COMMUN DE PLACEMENT", "AGENT DES IMPOTS", "NAVIRE DE PLAISANCE", "EMPRUNT OBLIGATAIRE", "REPARTITION", "FORMATION PROFESSIONNELLE CONTINUE", "IMPOT FORMATION", "AP", "DEROGATION", "MALADIE DE CREUTZFELDT JAKOB", "BIBLIOTHEQUE NATIONALE", "TAXE SUR LES FARINES", "MOTEUR", "REVENU IMPOSABLE", "BIBLIOTHEQUE DE FRANCE", "BAPSA", "FONDS DE COMMERCE", "CB", "DEVISE", "PATRIMOINE IMMOBILIER", "TRANSFERT DE BIENS", "COMMUNICATION AUDIOVISUELLE", "FONDS DE COMPENSATION", "ETHANOL", "AUTORISATION DE PROGRAMME", "REDEVANCE", "SERVICE MILITAIRE", "BATEAU", "CARBURANT", "PERSONNE MORALE", "CATASTROPHE NATURELLE", "COMPETENCE TERRITORIALE", "DROIT D'ACCISE", "FCTVA", "LOCATION-GERANCE", "PETROLE", "PLACEMENT A RISQUE", "DOMMAGE DE GUERRE", "POSTE CB", "RISQUE", "AMORTISSEMENT", "FONDS D'INTERVENTION", "VIREMENT DIRECT", "ESTER", "ANNULATION DE LA DETTE", "CP", "FONDS NATIONAL DES ABATTOIRS", "CREDIT DE PAIEMENT" ] }, "TITREFULL": "Loi n°93-1353 du 30 décembre 1993 DE FINANCES RECTIFICATIVE POUR 1993" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000684770", "NOR": "BUDX9300185L", "NUM": "93-1353", "DATE_PUBLI": "1993-12-31", "DATE_TEXTE": "1993-12-30", "ORIGINE_PUBLI": "JORF du 31 décembre 1993", "PAGE_DEB_PUBLI": 18521 } }, "META_COMMUN": { "ID": "JORFTEXT000000684770", "URL": "texte/version/JORF/TEXT/00/00/00/68/47/JORFTEXT000000684770.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1993/12/30/BUDX9300185L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9931353", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1993/12/30/93-1353/jo/texte" } } } }, "JORFTEXT000000700700": { "SM": { "CONTENU": "APPLICATION DE L'ART. 43 DE L'ORDONNANCE 592 DU 02-01-1959 ET DE LA LOI DE FINANCES POUR 1994 (931352 DU 30-12-1993).
ANNEXES JOINTES." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000339591", "#text": "Ordonnance n°59-2 du 2 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000339591", "@numtexte": "59-2", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-02" }, { "@id": "JORFTEXT000000509319", "#text": "Loi n° 93-1352 du 30 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000530935", "#text": "Loi n°94-1163 du 29 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "TITRE": "Décret n°94-1202 du 29 décembre 1994", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1994", "LOI DE FINANCES RECTIFICATIVE", "REPARTITION DE CREDIT" ] }, "TITREFULL": "Décret n°94-1202 du 29 décembre 1994 PORTANT REPARTITION DES CREDITS OUVERTS PAR LA LOI DE FINANCES RECTIFICATIVE POUR 1994 (941163 DU 29-12-1994)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000700700", "NOR": "BUDB9410188D", "NUM": "94-1202", "DATE_PUBLI": "1994-12-30", "DATE_TEXTE": "1994-12-29", "NUM_PARUTION": 302, "ORIGINE_PUBLI": "JORF n°302 du 30 décembre 1994", "PAGE_DEB_PUBLI": 18902 } }, "META_COMMUN": { "ID": "JORFTEXT000000700700", "URL": "texte/version/JORF/TEXT/00/00/00/70/07/JORFTEXT000000700700.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9941202" } } }, "JORFTEXT000000706138": { "SM": { "CONTENU": "ENTREE EN VIGUEUR DES DISPOSITIONS LEGISLATIVES,REGLEMENTAIRES DE TRANSPOSITION,AU PLUS TARD LE: 01-01-1995." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692054", "#text": "Directive Européenne n°77-388 du 17 mai 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000692054", "@nortexte": "377L0388", "@numtexte": "77-388", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1977-05-17" }, { "@id": "JORFTEXT000000530935", "#text": "LOI94-1163", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000551560", "#text": "DECRET95-172", "@sens": "cible", "@cidtexte": "JORFTEXT000000551560", "@nortexte": "BUDF9500003D", "@numtexte": "95-172", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-17" } ] }, "TITRE": "Directive Européenne n°94-5 du 14 février 1994", "MCS_TXT": { "MC": [ "DIRECTIVE CE", "FISCALITE", "TCA", "TAXE SUR LE CHIFFRE D'AFFAIRES", "PATRIMOINE", "OEUVRE D'ART", "OBJET D'ART", "OBJET DE COLLECTION", "OBJET D'ANTIQUITE", "PHOTOGRAPHIE", "TIMBRE- POSTE", "TABLEAU", "DESSIN", "GRAVURE", "ESTAMPE", "SCULPTURE", "TAPISSERIE", "IMPORTATION", "TAXE", "T AXE SUR LA VALEUR AJOUTEE", "TVA", "VENTE AUX ENCHERES" ] }, "TITREFULL": "Directive Européenne n°94-5 du 14 février 1994 DU CONSEIL COMPLETANT LE SYSTEME COMMUN DE LA TAXE SUR LA VALEUR AJOUTEE ET MODIFIANT LA DIRECTIVE 77388 CEE REGIME PARTICULIER APPLICABLE DANS LE DOMAINE DES BIENS D'OCCASION,DES OBJETS D'ART,DE COLLECTION OU D'ANTIQUITE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000706138", "NOR": "394L0005", "NUM": "94-5", "DATE_PUBLI": "1994-03-03", "DATE_TEXTE": "1994-02-14", "ORIGINE_PUBLI": "JOUE du 3 mars 1994", "PAGE_DEB_PUBLI": 16 } }, "META_COMMUN": { "ID": "JORFTEXT000000706138", "URL": "texte/version/JORF/TEXT/00/00/00/70/61/JORFTEXT000000706138.xml", "NATURE": "DIRECTIVE_EURO", "ORIGINE": "JORF", "ANCIEN_ID": "1RX9945EL60" } } }, "JORFTEXT000000729287": { "SM": { "CONTENU": "APPLICATION DE L'ART. 11 (2EMEMENT) DE L'ORDONNANCE 592 DU 02-01-1959.
OUVERTURE A TITRE D'AVANCE SUR LES DEPENSES ORDINAIRES DE 1994,D'UN CREDIT APPLICABLE AU BUDGET DES SERVICES DU PREMIER MINISTRE,I: SERVICES GENERAUX,TITRES III ET IV: DEPENSES DIVERSES DU SERVICE D'INFORMATION ET DE DIFFUSION (CHAP. 37-02),ACTIONS D'INFORMATION A CARACTERE INTERMINISTERIEL (CHAP. 37-10),CONTRIBUTION FORFAITAIRE DE L'ETAT AU FINANCEMENT DES EXONERATIONS DE REDEVANCE DE TELEVISION (CHAP. 46-01) ET AUTRES MINISTERES.
OUVERTURE A TITRE D'AVANCE SUR LES DEPENSES EN CAPITAL DE 1994 D'UNE AUTORISATION DE PROGRAMME ET D'UN CREDIT DE PAIEMENT APPLICABLES AUX BUDGETS MENTIONNES AU PRESENT DECRET." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000339591", "#text": "Ordonnance n°59-2 du 2 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000339591", "@numtexte": "59-2", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-02" }, { "@id": "JORFTEXT000000530935", "#text": "LOI94-1163", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319172", "@num": "13", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 13 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "TITRE": "Décret n°94-256 du 30 mars 1994", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1994", "OUVERTURE DE CREDIT", "CREDIT A TITRE D'AVANCE", "PREMIER MINISTRE", "SERVICE D'INFORMATION ET DE DIFFUSION", "SID", "FINANCEMENT", "EXONERATION", "REDEVANCE", "TELEVISION" ] }, "MINISTERE": "MINISTERE DU BUDGET", "TITREFULL": "Décret no 94-256 du 30 mars 1994 portant ouverture de crédits à titre d'avance" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000729287", "NOR": "BUDB9410025D", "NUM": "94-256", "DATE_PUBLI": "1994-03-31", "DATE_TEXTE": "1994-03-30", "ORIGINE_PUBLI": "JORF n°76 du 31 mars 1994", "PAGE_DEB_PUBLI": 4810, "PAGE_FIN_PUBLI": 19940331 } }, "META_COMMUN": { "ID": "JORFTEXT000000729287", "URL": "texte/version/JORF/TEXT/00/00/00/72/92/JORFTEXT000000729287.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX994256" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre du budget, porte-parole du Gouvernement,
établissant que l'équilibre financier prévu par la loi de finances ci-dessous visée n'est pas affecté,
Vu l'article 11 (2o) de l'ordonnance no 59-2 du 2 janvier 1959 portant loi organique relative aux lois de finances;
Vu la loi de finances pour 1994 (no 93-1352 du 30 décembre 1993);
Le Conseil d'Etat (section des finances) entendu,
Décrète:
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 30 mars 1994.
\n

EDOUARD BALLADUR

Par le Premier ministre:

Le ministre du budget, porte-parole du Gouvernement,
NICOLAS SARKOZY
\n
......................................................
\n
Vous pouvez consulter le tableau dans le JO no 0076 du 31/03/94 Page 4810 a 4812
......................................................
\n
\n
" } }, "JORFTEXT000000813986": { "SM": { "CONTENU": "Application de l’article 48 de la loi 94-1163.\nTexte totalement abrogé." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000696384", "#text": "Décret n° 78-1067 du 9 novembre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "JORFARTI000002072053", "@num": "42", "#text": "Loi n°84-1208 DE FINANCES POUR 1985 - art. 42", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000885534", "#text": "Décret n°85-390 du 1 avril 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000885534", "@numtexte": "85-390", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-04-01" }, { "@id": "JORFTEXT000000530935", "#text": "Loi n°94-1163 du 29 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "TITRE": "Arrêté du 22 février 2006", "MCS_TXT": { "MC": [ "BUDGET", "LA FRANCAISE DES JEUX", "LOTERIE NATIONALE", "JEUX", "JEUX DE HASARD", "LOTO SPORTIF", "PRONOSTIC SPORTIF", "MISE", "GAIN", "LOT", "ATTRIBUTION", "ORGANISATION", "REGLEMENTATION", "CONTROLE", "COMITE CONSULTATIF POUR LA MISE EN OEUVRE DE LA POLITIQUE D'ENCADREMENT DES JEUX ET DU JEU RESPONSABLE", "COJER", "AUTORITE COMPETENTE" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE BUDGET ET REFORME DE L'ETAT", "TITREFULL": "Arrêté du 22 février 2006 pris en application du décret n° 78-1067 du 9 novembre 1978 relatif à l'organisation et à l'exploitation des jeux de loterie autorisés par l'article 136 de la loi du 31 mai 1933 et par l'article 48 de la loi n° 94-1163 du 29 décembre 1994 et du décret n° 85-390 du 1er avril 1985 relatif à l'organisation et à l'exploitation des jeux de pronostics sportifs autorisés par l'article 42 de la loi de finances pour 1985" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000813986", "NOR": "BUDB0610015A", "DATE_PUBLI": "2006-03-02", "DATE_TEXTE": "2006-02-22", "NUM_SEQUENCE": 15, "ORIGINE_PUBLI": "JORF n°52 du 2 mars 2006", "PAGE_DEB_PUBLI": 3184, "PAGE_FIN_PUBLI": 3184 } }, "META_COMMUN": { "ID": "JORFTEXT000000813986", "URL": "texte/version/JORF/TEXT/00/00/00/81/39/JORFTEXT000000813986.xml", "ID_ELI": "http://www.legifrance.gouv.fr/eli/arrete/2006/2/22/BUDB0610015A/jo/texte", "NATURE": "ARRETE", "ORIGINE": "JORF" } }, "VISAS": { "CONTENU": "

\n
Le ministre délégué au budget et à la réforme de l'Etat, porte-parole du Gouvernement,
Vu la loi de finances du 31 mai 1933, et notamment son article 136 ;
Vu la loi de finances pour 1985 (n° 84-1208 du 29 décembre 1984), et notamment son article 42 ;
Vu l'article 48 de la loi n° 94-1163 du 29 décembre 1994 ;
Vu le décret n° 78-1067 du 9 novembre 1978 modifié relatif à l'organisation et à l'exploitation des jeux de loterie autorisés par l'article 136 de la loi du 31 mai 1933 et par l'article 48 de la loi n° 94-1163 du 29 décembre 1994 ;
Vu le décret n° 85-390 du 1er avril 1985 modifié relatif à l'organisation et à l'exploitation des jeux de pronostics sportifs autorisés par l'article 42 de la loi de finances pour 1985,
Arrête :

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

Fait à Paris, le 22 février 2006.

Jean-François Copé

" } }, "JORFTEXT000000814924": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000696384", "#text": "Décret n° 78-1067 du 9 novembre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "JORFTEXT000000530935", "#text": "Loi n°94-1163 du 29 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "TITRE": "Décret n°2006-174 du 17 février 2006", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "LOTERIE NATIONALE", "LA FRANCAISE DES JEUX", "JEUX", "MISE", "GAIN", "LOT", "ATTRIBUTION", "ORGANISATION", "MISE EN OEUVRE", "REGLEMENTATION", "CONTROLE", "COMITE CONSULTATIF POUR LA MISE EN OEUVRE DE LA POLITIQUE D'ENCADREMENT DES JEUX ET DU JEU RESPONSABLE", "COJER", "COMPOSITION", "AUTORITE COMPETENTE" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE BUDGET ET REFORME DE L'ETAT", "TITREFULL": "Décret n° 2006-174 du 17 février 2006 relatif à l'organisation et à l'exploitation des jeux de loterie autorisés par l'article 136 de la loi du 31 mai 1933 et par l'article 48 de la loi n° 94-1163 du 29 décembre 1994 et modifiant le décret n° 78-1067 du 9 novembre 1978" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000814924", "NOR": "BUDB0510057D", "NUM": "2006-174", "DATE_PUBLI": "2006-02-18", "DATE_TEXTE": "2006-02-17", "NUM_SEQUENCE": 8, "ORIGINE_PUBLI": "JORF n°42 du 18 février 2006", "PAGE_DEB_PUBLI": 2507, "PAGE_FIN_PUBLI": 2508 } }, "META_COMMUN": { "ID": "JORFTEXT000000814924", "URL": "texte/version/JORF/TEXT/00/00/00/81/49/JORFTEXT000000814924.xml", "ID_ELI": "http://www.legifrance.gouv.fr/eli/decret/2006/2/17/BUDB0510057D/jo/texte", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DS006174", "ELI_ALIAS": { "ID_ELI_ALIAS": "http://www.legifrance.gouv.fr/eli/decret/2006/2/17/2006-174/jo/texte" } } }, "VISAS": { "CONTENU": "

\n
Le Premier ministre,
Sur le rapport du ministre de l'économie, des finances et de l'industrie et du ministre délégué au budget et à la réforme de l'Etat, porte-parole du Gouvernement,
Vu l'article 136 de la loi du 31 mai 1933 portant fixation du budget général de l'exercice 1933 ;
Vu l'article 48 de la loi de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) ;
Vu le décret n° 78-1067 du 9 novembre 1978, modifié par le décret n° 2002-651 du 29 avril 2002, relatif à l'organisation et à l'exploitation des jeux de loterie autorisés par l'article 136 de la loi du 31 mai 1933 et par l'article 48 de la loi de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994),
Décrète :

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

Fait à Paris, le 17 février 2006.

Dominique de Villepin

Par le Premier ministre :

Le ministre délégué au budget

et à la réforme de l'Etat,

porte-parole du Gouvernement,

Jean-François Copé

Le ministre de l'économie,

des finances et de l'industrie,

Thierry Breton

" } }, "JORFTEXT000000864574": { "SM": { "CONTENU": "PREMIERE PARTIE: CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER (ART. 1 A 3).
DEUXIEME PARTIE: MOYENS DES SERVICES ET DISPOSITIONS SPECIALES (ART. 4 A 69).
TITRE I: DISPOSITIONS APPLICABLES A L'ANNEE 1990.
I OPERATIONS A CARACTERE DEFINITIF (ART. 4 A 11)
II OPERATIONS A CARACTERE TEMPORAIRE (ART. 12)
AUTRES DISPOSITIONS (ART. 13 A 16).
TITRE II: DISPOSITIONS PERMANENTES.
I MESURES CONCERNANT LA FISCALITE (ART. 17 A 69)
II AUTRES DISPOSITIONS (ART. 62 A 69)." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CGI: ART. 31,29-I,17-I,17-IV,17-VI,41,47,49,33-I,39-II,44-I,51-II,52-III,50,60" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000297887", "#text": "Décret du 30 décembre 1912", "@sens": "source", "@cidtexte": "JORFTEXT000000297887", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1912-12-30" }, { "@id": "JORFTEXT000000692445", "#text": "Loi n°49-420 du 25 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "JORFTEXT000000875375", "#text": "Loi n°54-1306 du 31 décembre 1954", "@sens": "source", "@cidtexte": "JORFTEXT000000875375", "@numtexte": "54-1306", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1954-12-31" }, { "@id": "JORFTEXT000000339591", "#text": "Ordonnance n°59-2 du 2 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000339591", "@numtexte": "59-2", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-02" }, { "@id": "JORFTEXT000000874213", "#text": "Loi n°59-1454 du 26 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000299367", "#text": "Décret n° 62-1587 du 29 décembre 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000299367", "@numtexte": "62-1587", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-12-29" }, { "@id": "JORFARTI000001087568", "@num": "90", "#text": "Décret n° 62-1587 du 29 décembre 1962 - art. 90", "@sens": "source", "@cidtexte": "JORFTEXT000000299367", "@numtexte": "62-1587", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-12-29" }, { "@id": "JORFTEXT000000509290", "#text": "Loi n° 63-156 du 23 février 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000509290", "@numtexte": "63-156", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-02-23" }, { "@id": "JORFTEXT000000889027", "#text": "Directive Européenne n°79-695 du 24 juillet 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000889027", "@nortexte": "379L0695", "@numtexte": "79-695", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1979-07-24" }, { "@id": "JORFTEXT000000333808", "#text": "Directive Européenne n°81-177 du 24 février 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000333808", "@nortexte": "381L0177", "@numtexte": "81-177", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1981-02-24" }, { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "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": "JORFTEXT000000693451", "#text": "Loi n°85-660 du 3 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693451", "@numtexte": "85-660", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-03" }, { "@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": "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": "JORFTEXT000000687683", "#text": "Loi n°87-516 du 10 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687683", "@nortexte": "ASEX8700090L", "@numtexte": "87-516", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "JORFTEXT000000317543", "#text": "Loi n°87-1060 du 30 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000889193", "#text": "Directive Européenne n°88-409 du 15 juin 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000889193", "@nortexte": "388L0409", "@numtexte": "88-409", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1988-06-15" }, { "@id": "JORFTEXT000000508832", "#text": "Loi n°88-1149 du 23 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006317758", "@num": "125", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 125 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000158805", "#text": "DECISION90-286", "@sens": "cible", "@cidtexte": "JORFTEXT000000158805", "@nortexte": "CSCX9010100S", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000349540", "#text": "Décret n°90-284 du 30 mars 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000349540", "@nortexte": "BUDB9010016D", "@numtexte": "90-284", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-30" }, { "@id": "JORFTEXT000000166186", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990 (rectificatif)", "@sens": "source", "@cidtexte": "JORFTEXT000000166186", "@nortexte": "ECOX8900115Z", "@numtexte": "89-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000716493", "#text": "Loi n°90-568 du 2 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "JORFTEXT000000524724", "#text": "Décret n°90-861 du 27 septembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000524724", "@nortexte": "BUDB9010048D", "@numtexte": "90-861", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-27" }, { "@id": "JORFTEXT000000717191", "#text": "Loi n° 90-1168 du 29 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000882802", "#text": "Décret n°90-1207 du 29 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000882802", "@nortexte": "BUDB9010099D", "@numtexte": "90-1207", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-29" }, { "@id": "LEGITEXT000006069135", "#text": "Loi n°90-1169 du 29 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006275688", "@num": "1", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318099", "@num": "10", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318100", "@num": "11", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318101", "@num": "12", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318102", "@num": "13", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318103", "@num": "14", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318104", "@num": "15", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318105", "@num": "16", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318107", "@num": "17", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318066", "@num": "2", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318108", "@num": "20", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318110", "@num": "29", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318067", "@num": "3", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318111", "@num": "34", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318093", "@num": "4", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318112", "@num": "41", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318113", "@num": "43", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318114", "@num": "47", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318115", "@num": "48", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318116", "@num": "49", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318094", "@num": "5", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318118", "@num": "50", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFARTI000001104199", "@num": "57", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 57", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318095", "@num": "6", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318119", "@num": "60", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 60 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318121", "@num": "63", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318122", "@num": "65", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318123", "@num": "66", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 66 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318124", "@num": "68", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 68 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318127", "@num": "69", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 69 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318096", "@num": "7", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318097", "@num": "8", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318098", "@num": "9", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000334575", "#text": "Décret n°91-150 du 7 février 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000334575", "@nortexte": "BUDF9000028D", "@numtexte": "91-150", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-02-07" }, { "@id": "JORFTEXT000000170366", "#text": "DECRET91-296", "@sens": "cible", "@cidtexte": "JORFTEXT000000170366", "@nortexte": "BUDF9100006D", "@numtexte": "91-296", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-20" }, { "@id": "JORFTEXT000000526545", "#text": "DECRET91-352", "@sens": "cible", "@cidtexte": "JORFTEXT000000526545", "@nortexte": "BUDF9100011D", "@numtexte": "91-352", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-04-11" }, { "@id": "JORFTEXT000000316226", "#text": "Décret n°91-471 du 14 mai 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000316226", "@nortexte": "BUDF9110048D", "@numtexte": "91-471", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-05-14" }, { "@id": "JORFTEXT000000312403", "#text": "Décret n°91-474 du 14 mai 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000312403", "@nortexte": "BUDR9104044D", "@numtexte": "91-474", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-05-14" }, { "@id": "LEGITEXT000006067654", "#text": "Décret n°91-474 du 14 mai 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000312403", "@nortexte": "BUDR9104044D", "@numtexte": "91-474", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-05-14" }, { "@id": "LEGIARTI000006326354", "@num": "1", "#text": "Décret n°91-474 du 14 mai 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000312403", "@nortexte": "BUDR9104044D", "@numtexte": "91-474", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-05-14" }, { "@id": "LEGIARTI000006326355", "@num": "2", "#text": "Décret n°91-474 du 14 mai 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000312403", "@nortexte": "BUDR9104044D", "@numtexte": "91-474", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-05-14" }, { "@id": "LEGIARTI000006326356", "@num": "3", "#text": "Décret n°91-474 du 14 mai 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000312403", "@nortexte": "BUDR9104044D", "@numtexte": "91-474", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-05-14" }, { "@id": "JORFTEXT000000870209", "#text": "Décret n°91-579 du 20 juin 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000870209", "@nortexte": "BUDF9100018D", "@numtexte": "91-579", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-20" }, { "@id": "LEGITEXT000006067667", "#text": "Décret n°91-579 du 20 juin 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000870209", "@nortexte": "BUDF9100018D", "@numtexte": "91-579", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-20" }, { "@id": "LEGIARTI000006326358", "@num": "1", "#text": "Décret n°91-579 du 20 juin 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000870209", "@nortexte": "BUDF9100018D", "@numtexte": "91-579", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-20" }, { "@id": "LEGIARTI000006326359", "@num": "2", "#text": "Décret n°91-579 du 20 juin 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000870209", "@nortexte": "BUDF9100018D", "@numtexte": "91-579", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-20" }, { "@id": "LEGIARTI000006326359", "@num": "2", "#text": "Décret n°91-579 du 20 juin 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000870209", "@nortexte": "BUDF9100018D", "@numtexte": "91-579", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-20" }, { "@id": "LEGIARTI000006326360", "@num": "3", "#text": "Décret n°91-579 du 20 juin 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000870209", "@nortexte": "BUDF9100018D", "@numtexte": "91-579", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-20" }, { "@id": "LEGIARTI000006326360", "@num": "3", "#text": "Décret n°91-579 du 20 juin 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000870209", "@nortexte": "BUDF9100018D", "@numtexte": "91-579", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-20" }, { "@id": "LEGIARTI000006326361", "@num": "4", "#text": "Décret n°91-579 du 20 juin 1991 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000870209", "@nortexte": "BUDF9100018D", "@numtexte": "91-579", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-20" }, { "@id": "LEGIARTI000006326361", "@num": "4", "#text": "Décret n°91-579 du 20 juin 1991 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000870209", "@nortexte": "BUDF9100018D", "@numtexte": "91-579", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-20" }, { "@id": "LEGIARTI000006326362", "@num": "4", "#text": "Décret n°91-579 du 20 juin 1991 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000870209", "@nortexte": "BUDF9100018D", "@numtexte": "91-579", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-20" }, { "@id": "LEGIARTI000006326362", "@num": "4", "#text": "Décret n°91-579 du 20 juin 1991 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000870209", "@nortexte": "BUDF9100018D", "@numtexte": "91-579", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-20" }, { "@id": "JORFTEXT000000703106", "#text": "Décret n°91-866 du 4 septembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000703106", "@nortexte": "BUDL9100095D", "@numtexte": "91-866", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-04" }, { "@id": "LEGITEXT000006067727", "#text": "Décret n°91-866 du 4 septembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000703106", "@nortexte": "BUDL9100095D", "@numtexte": "91-866", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-04" }, { "@id": "LEGIARTI000006326412", "@num": "1", "#text": "Décret n°91-866 du 4 septembre 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703106", "@nortexte": "BUDL9100095D", "@numtexte": "91-866", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-04" }, { "@id": "LEGIARTI000006326413", "@num": "2", "#text": "Décret n°91-866 du 4 septembre 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703106", "@nortexte": "BUDL9100095D", "@numtexte": "91-866", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-04" }, { "@id": "LEGIARTI000006326414", "@num": "3", "#text": "Décret n°91-866 du 4 septembre 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703106", "@nortexte": "BUDL9100095D", "@numtexte": "91-866", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-04" }, { "@id": "LEGIARTI000006326415", "@num": "4", "#text": "Décret n°91-866 du 4 septembre 1991 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703106", "@nortexte": "BUDL9100095D", "@numtexte": "91-866", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-04" }, { "@id": "JORFTEXT000000667997", "#text": "Arrêté du 9 septembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000667997", "@nortexte": "BUDF9100021A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1991-09-09" }, { "@id": "JORFTEXT000000537663", "#text": "DECRET91-882", "@sens": "cible", "@cidtexte": "JORFTEXT000000537663", "@nortexte": "BUDF9100022D", "@numtexte": "91-882", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "JORFTEXT000000720158", "#text": "DECRET91-883", "@sens": "cible", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "JORFTEXT000000355455", "#text": "DECRET91-1081", "@sens": "cible", "@cidtexte": "JORFTEXT000000355455", "@nortexte": "INTA9100412D", "@numtexte": "91-1081", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-14" }, { "@id": "JORFTEXT000000522652", "#text": "Décret n°91-1146 du 7 novembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000522652", "@nortexte": "BUDF9110085D", "@numtexte": "91-1146", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-11-07" }, { "@id": "LEGITEXT000006067519", "#text": "Décret n°91-1146 du 7 novembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000522652", "@nortexte": "BUDF9110085D", "@numtexte": "91-1146", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-11-07" }, { "@id": "LEGIARTI000006326429", "@num": "1", "#text": "Décret n°91-1146 du 7 novembre 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522652", "@nortexte": "BUDF9110085D", "@numtexte": "91-1146", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-11-07" }, { "@id": "LEGIARTI000006326430", "@num": "2", "#text": "Décret n°91-1146 du 7 novembre 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522652", "@nortexte": "BUDF9110085D", "@numtexte": "91-1146", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-11-07" }, { "@id": "LEGIARTI000006326431", "@num": "3", "#text": "Décret n°91-1146 du 7 novembre 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522652", "@nortexte": "BUDF9110085D", "@numtexte": "91-1146", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-11-07" }, { "@id": "LEGIARTI000006318239", "@num": "97", "#text": "Loi - art. 97 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000476883", "#text": "Arrêté du 15 janvier 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000476883", "@nortexte": "AGRP9200156A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-01-15" }, { "@id": "JORFTEXT000000175920", "#text": "DECRET92-162", "@sens": "cible", "@cidtexte": "JORFTEXT000000175920", "@nortexte": "DOMP9200005D", "@numtexte": "92-162", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-20" }, { "@id": "JORFTEXT000000357059", "#text": "DECRET92-163", "@sens": "cible", "@cidtexte": "JORFTEXT000000357059", "@nortexte": "DOMP9200006D", "@numtexte": "92-163", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-20" }, { "@id": "JORFTEXT000000346110", "#text": "DECRET92-164", "@sens": "cible", "@cidtexte": "JORFTEXT000000346110", "@nortexte": "DOMP9200003D", "@numtexte": "92-164", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-21" }, { "@id": "JORFTEXT000000710585", "#text": "DECRET92-165", "@sens": "cible", "@cidtexte": "JORFTEXT000000710585", "@nortexte": "DOMP9200002D", "@numtexte": "92-165", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-21" }, { "@id": "JORFTEXT000000358061", "#text": "DECRET92-598", "@sens": "cible", "@cidtexte": "JORFTEXT000000358061", "@nortexte": "LOGC9200003D", "@numtexte": "92-598", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-29" }, { "@id": "JORFTEXT000000710798", "#text": "LOI92-1203", "@sens": "cible", "@cidtexte": "JORFTEXT000000710798", "@nortexte": "ECOX9100201L", "@numtexte": "92-1203", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-11-06" }, { "@id": "JORFTEXT000000346843", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000346843", "@nortexte": "AGRB9300372A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-04" }, { "@id": "JORFTEXT000000529829", "#text": "DECRET93-854", "@sens": "cible", "@cidtexte": "JORFTEXT000000529829", "@nortexte": "AGRS9300246D", "@numtexte": "93-854", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-06-14" }, { "@id": "LEGIARTI000006275713", "@num": "24", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 24 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275714", "@num": "24", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000363181", "#text": "DECRET93-1433", "@sens": "cible", "@cidtexte": "JORFTEXT000000363181", "@nortexte": "DOMP9300039D", "@numtexte": "93-1433", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000544552", "#text": "DECRET93-1434", "@sens": "cible", "@cidtexte": "JORFTEXT000000544552", "@nortexte": "DOMP9300040D", "@numtexte": "93-1434", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000530935", "#text": "LOI94-1163", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000540962", "#text": "DECRET96-56", "@sens": "cible", "@cidtexte": "JORFTEXT000000540962", "@nortexte": "DOMP9500058D", "@numtexte": "96-56", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-25" }, { "@id": "JORFTEXT000000170815", "#text": "DECRET96-57", "@sens": "cible", "@cidtexte": "JORFTEXT000000170815", "@nortexte": "DOMP9500059D", "@numtexte": "96-57", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-25" }, { "@id": "JORFTEXT000000754945", "#text": "LOI98-565", "@sens": "cible", "@cidtexte": "JORFTEXT000000754945", "@nortexte": "AGRX9500132L", "@numtexte": "98-565", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-07-08" }, { "@id": "JORFTEXT000000778799", "#text": "Décret2002-716", "@sens": "cible", "@cidtexte": "JORFTEXT000000778799", "@nortexte": "INDI0220066D", "@numtexte": "2002-716", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "JORFTEXT000000231959", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000231959", "@nortexte": "ECOR0206090A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-07-02" }, { "@id": "JORFTEXT000000781906", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000239908", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000239908", "@nortexte": "BUDF0300021A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-18" }, { "@id": "LEGIARTI000006308604", "@num": "210 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 210 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304120", "@num": "239 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309524", "@num": "286", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 286 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309545", "@num": "289", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 289 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302256", "@num": "38 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302883", "@num": "38 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302917", "@num": "39 duodecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 duodecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584704", "@num": "L641-9", "#text": "Code rural - art. L641-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°90-1169 du 29 décembre 1990", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1990", "LOI DE FINANCES", "LOI DE FINANCES RECTIFICATIVE", "EQUILIBRE FINANCIER", "INSTITUT D'EMISSION DES DEPARTEMENTS D'OUTRE-MER", "CAISSE D'AIDE A L'EQUIPEMENT DES COLLECTIVITES LOCALES", "BUDGET ANNEXE", "FISCALITE", "CODE GENERAL DES IMPOTS", "LIVRE DES PROCEDURES FISCALES", "SAINT-PIERRE-ET-MIQUELON", "DETTE", "CREDIT-BAIL IMMOBILIER", "TURBO MOTEUR", "VICTIME", "COMMUNE", "SERVICE CIVIL", "VIANDE AVEC OS", "COMBUSTIBLE LIQUIDE", "ETAT EXECUTOIRE", "ARD", "EXONERATION TEMPORAIRE", "EXPORTATION", "RECOUVREMENT", "MONNAIE", "ARTISTE", "EXONERATION", "SUPPRESSION", "CLIP", "DATE D'APPLICATION", "VENTE", "INSTRUMENT DE MARCHE INTERBANCAIRE", "DECRET D'APPLICATION", "MONNAIE OLYMPIQUE", "RATIFICATION", "CCCE", "MUTATION", "ATTENTAT", 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\n
Le Premier ministre,
Sur le rapport du ministre du budget, des comptes publics et de la fonction publique,
Vu l'article 136 de la loi du 31 mai 1933 portant fixation du budget général de l'exercice 1933 ;
Vu l'article 48 de la loi de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) ;
Vu le décret du 9 novembre 1978 modifié relatif à l'organisation et à l'exploitation des jeux de loterie autorisés par l'article 136 de la loi du 31 mai 1933 et par l'article 48 de la loi de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994),
Décrète :

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

Fait à Paris, le 11 janvier 2008.

François Fillon

Par le Premier ministre :

Le ministre du budget, des comptes publics

et de la fonction publique,

Eric Woerth

" } }, "JORFTEXT000030741427": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886460", "#text": "Loi n° 78-17 du 6 janvier 1978 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000886460", "@numtexte": "78-17", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-06" }, { "@id": "JORFTEXT000000696384", "#text": "Décret n°78-1067 du 9 novembre 1978 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006319194", "@num": "48", "#text": "Loi n° 94-1163 du 29 décembre 1994 - art. 48 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000530935", "#text": "Loi n°94-1163 du 29 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000022204510", "#text": "LOI n° 2010-476 du 12 mai 2010 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" } ] }, "TITRE": "DÉCRET n°2015-670 du 15 juin 2015", "MCS_TXT": { "MC": [ "FINANCES", "COMPTES PUBLICS", "LOTERIE NATIONALE", "JEUX DE LOTERIE", "LA FRANCAISE DES JEUX", "FDJ", "JEUX DE HASARD", "SOMME MISEE", "JEUX EN LIGNE", "JEUX D'ARGENT", "JOUEUR EN LIGNE", "COMPTE", "CLOTURE", "CREDIT", "MISE EN RESERVE", "COMPTE JOUEUR", "COMPTE DE PAIEMENT", "SOLDE CREDITEUR", "INFORMATION", "CONSERVATION", "DONNEES", "DELAI DE CONSERVATION", "CONSERVATION DES DONNEES", "INFORMATIQUE", "TRAITEMENT AUTOMATISE", "FICHIER INFORMATISE", "MISE EN OEUVRE", "AUTORITE COMPETENTE" ] }, "MINISTERE": "Ministère des finances et des comptes publics", "TITREFULL": "Décret n° 2015-670 du 15 juin 2015 portant modification du décret n° 78-1067 du 9 novembre 1978 modifié relatif à l'organisation et à l'exploitation des jeux de loterie autorisés par l'article 136 de la loi du 31 mai 1933 et de l'article 48 de la loi n° 94-1163 du 29 décembre 1994" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000030741427", "NOR": "FCPB1512288D", "NUM": "2015-670", "DATE_PUBLI": "2015-06-17", "DATE_TEXTE": "2015-06-15", "NUM_SEQUENCE": 5, "ORIGINE_PUBLI": "JORF n°0138 du 17 juin 2015", "PAGE_DEB_PUBLI": 9954, "PAGE_FIN_PUBLI": 9955 } }, "META_COMMUN": { "ID": "JORFTEXT000030741427", "URL": "texte/version/JORF/TEXT/00/00/30/74/14/JORFTEXT000030741427.xml", "ID_ELI": "http://www.legifrance.gouv.fr/eli/decret/2015/6/15/FCPB1512288D/jo/texte", "NATURE": "DECRET", "ORIGINE": "JORF", "ELI_ALIAS": { "ID_ELI_ALIAS": "http://www.legifrance.gouv.fr/eli/decret/2015/6/15/2015-670/jo/texte" } } }, "VISAS": { "CONTENU": "

\n
Publics concernés : La Française des jeux, les joueurs en ligne de La Française des jeux.
Objet : régime précisant les modalités et les délais de conservation des données relatives au compte de joueur clôturé et aux sommes mises en réserve sur l'offre en ligne de La Française des jeux.
Entrée en vigueur : le texte entre en vigueur le lendemain de sa publication.
Notice : le présent décret vise à préciser les modalités et les délais de conservation des données relatives au compte des joueurs en ligne de La Française des jeux. Le décret définit également la durée de conservation des sommes figurant au crédit des comptes des joueurs et ayant été bloqués.
Références : le présent décret peut être consulté sur le site Légifrance (http://www.legifrance.gouv.fr).
Le Premier ministre,
Sur le rapport du ministre des finances et des comptes publics,
Vu l'article 136 de la loi de finances du 31 mai 1933 autorisant le Gouvernement à créer une loterie nationale ;
Vu la loi n° 78-17 du 6 janvier 1978 relative à l'informatique, aux fichiers et aux libertés, notamment son article 22 ;
Vu l'article 48 de la loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 ;
Vu la loi n° 2010-476 du 12 mai 2010 relative à l'ouverture à la concurrence et à la régulation du secteur des jeux d'argent et de hasard en ligne, notamment son article 66 ;
Vu le décret n° 78-1067 du 9 novembre 1978 modifié relatif à l'organisation et à l'exploitation des jeux de loterie autorisés par l'article 136 de la loi du 31 mai 1933 et de l'article 48 de la loi n° 94-1163 du 29 décembre 1994,
Décrète :

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

Fait le 15 juin 2015.

Manuel Valls

Par le Premier ministre :

Le ministre des finances et des comptes publics,

Michel Sapin

Le secrétaire d'Etat chargé du budget,

Christian Eckert

" } }, "LEGITEXT000005617315": { "TP": { "CONTENU": "
(1) Loi n° 94-1163.
\n - Directives communautaires :
\n
Directive 94/5/C.E. du Conseil, du 14 février 1994, complétant le système commun de la taxe sur la valeur ajoutée et modifiant la directive 77/388/C.E. - Régime particulier applicable dans le domaine des biens d'occasion, des objets d'art, de collection ou d'antiquité ;
\n
Directive 94/4/C.E. du Conseil, du 14 février 1994, modifiant les directives 69/169/C.E.E. et 77/388/C.E.E. et augmentant le niveau des franchises pour les voyageurs en provenance des pays tiers et les limites pour les achats hors taxes effectués lors de voyages intracommunautaires.
\n - Travaux préparatoires :
\n Assemblée nationale :
\n
Projet de loi n° 1716 ;
\n
Rapport de M. Philippe Auberger, rapporteur général, au nom de la commission des finances, n° 1745 ; avis de M. René Galy-Dejean, au nom de la commission de la défense, n° 1755 ;
\n
Discussion et adoption le 3 décembre 1994.
\n Sénat :
\n
Projet de loi, adopté par l'Assemblée nationale en première lecture, n° 132 (1994-1995) ;
\n
Rapport de M. Jean Arthuis, rapporteur général, au nom de la commission des finances, n° 148 (1994-1995) ;
\n
Discussion et adoption le 19 décembre 1994.
\n Assemblée nationale :
\n
Projet de loi, modifié par le Sénat, n° 1826 ;
\n
Rapport de M. Philippe Auberger, rapporteur général, au nom de la commission mixte paritaire, n° 1840 ;
\n
Discussion et adoption le 21 décembre 1994.
\n Sénat :
\n
Projet de loi, adopté par l'Assemblée nationale ;
\n
Rapport de M. Jean Arthuis, rapporteur général, au nom de la commission mixte paritaire, n° 187 (1994-1995) ;
\n
Discussion et adoption le 23 décembre 1994.
" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "ETAT": "VIGUEUR", "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "TITRE": "Loi n° 94-1163 du 29 décembre 1994", "DATE_FIN": "2999-01-01", "TITREFULL": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "DATE_DEBUT": "1994-12-30" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000530935", "NOR": "BUDX9400160L", "NUM": "94-1163", "DATE_PUBLI": "1994-12-30", "DATE_TEXTE": "1994-12-29", "NUM_SEQUENCE": 0, "PAGE_DEB_PUBLI": 0, "PAGE_FIN_PUBLI": 0, "DERNIERE_MODIFICATION": "2007-09-01" } }, "META_COMMUN": { "ID": "LEGITEXT000005617315", "URL": "texte/version/LEGI/TEXT/00/00/05/61/73/LEGITEXT000005617315.xml", "NATURE": "LOI", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGU" } }, "SIGNATAIRES": { "CONTENU": "Par le Président de la République :
\n FRANCOIS MITTERRAND
\n Le Premier ministre,
\n EDOUARD BALLADUR
\n Le ministre du budget, porte-parole du Gouvernement,
\n NICOLAS SARKOZY
" } }, "LEGITEXT000017962023": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "ETAT": "VIGUEUR", "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006321689", "@num": "136", "#text": "Loi n°1933-05-31 du 31 mai 1933 - art. 136 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000691699", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1933-05-31" }, { "@id": "JORFTEXT000000696384", "#text": "Décret n° 78-1067 du 9 novembre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000696384", "@numtexte": "78-1067", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "JORFTEXT000000530935", "#text": "Loi n°94-1163 du 29 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000530935", "#text": "Loi n°94-1163 du 29 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "TITRE": "Décret n°2008-40 du 11 janvier 2008", "DATE_FIN": "2999-01-01", "TITREFULL": "Décret n° 2008-40 du 11 janvier 2008 modifiant le décret n° 78-1067 du 9 novembre 1978 modifié relatif à l'organisation et à l'exploitation des jeux de loterie autorisés par l'article 136 de la