{ "texte_version": { "JORFTEXT000000546191": { "SM": { "CONTENU": "MODIFICATION DE L'ART. 2-B DE L'ANNEXE III AU CODE GENERAL DES IMPOTS: (2 DE L'AL. 1 ET AL. 2):
BENEFICE,AUX ENTREPRISES,DU REPORT D'IMPOSITION DES PROFITS CONSTATES SUR LES CONTRATS A TERME D'INSTRUMENTS FINANCIERS EN COURS A LA CLOTURE DE L'EXERCICE ET AFFECTES A LA COUVERTURE DU RISQUE D'UNE OPERATION DE L'EXERCICE SUIVANT.
APPLICATION DU REPORT D'IMPOSITION AUX CONTRATS A TERME EN COURS A LA CLOTURE DE L'EXERCICE ET QUI SONT AFFECTES A LA COUVERTURE DE RISQUE D'UNE OPERATION DE L'UN DES 2 EXERCICES SUIVANTS ET NON PLUS DU SEUL EXERCICE SUIVANT." }, "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" } ] }, "TITRE": "Décret n°94-288 du 6 avril 1994", "MCS_TXT": { "MC": [ "BUDGET", "IMPOT", "CODE GENERAL DES IMPOTS", "CGI", "ENTREPRISE", "RISQUE", "COUVERTURE DE RISQUE", "CONTRAT A TERME D'INSTRUMENT FINANCIER", "FISCALITE", "REGIME FISCAL", "DECLARATION", "OBLIGATION DECLARATIVE", "REPORT D'IMPOSITION", "PROFIT", "CONTRAT A TERME", "MARCHE A TERME" ] }, "MINISTERE": "MINISTERE DU BUDGET", "TITREFULL": "Décret no 94-288 du 6 avril 1994 pris pour l'application de l'article 39 de la loi de finances rectificative pour 1993 (no 93-1353 du 30 décembre 1993)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000546191", "NOR": "BUDF9410016D", "NUM": "94-288", "DATE_PUBLI": "1994-04-13", "DATE_TEXTE": "1994-04-06", "ORIGINE_PUBLI": "JORF n°86 du 13 avril 1994", "PAGE_DEB_PUBLI": 5469, "PAGE_FIN_PUBLI": 19940413 } }, "META_COMMUN": { "ID": "JORFTEXT000000546191", "URL": "texte/version/JORF/TEXT/00/00/00/54/61/JORFTEXT000000546191.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX994288" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre du budget, porte-parole du Gouvernement,
Vu l'article 38 du code général des impôts et l'article 2 B de son annexe III,
Décrète:
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 6 avril 1994.
\n

EDOUARD BALLADUR

Par le Premier ministre:

Le ministre du budget,
porte-parole du Gouvernement,
NICOLAS SARKOZY" } }, "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" } } } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000684770", "cible": true, "cidtexte": "JORFTEXT000000546191", "id": "JORFTEXT000000546191", "typelien": "APPLICATION" } ], "textelr": { "JORFTEXT000000546191": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000546191", "NOR": "BUDF9410016D", "NUM": "94-288", "DATE_PUBLI": "1994-04-13", "DATE_TEXTE": "1994-04-06", "ORIGINE_PUBLI": "JORF n°86 du 13 avril 1994", "PAGE_DEB_PUBLI": 5469, "PAGE_FIN_PUBLI": 19940413 } }, "META_COMMUN": { "ID": "JORFTEXT000000546191", "URL": "texte/struct/JORF/TEXT/00/00/00/54/61/JORFTEXT000000546191.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX994288" } }, "STRUCT": { "LIEN_ART": [ { "@id": "JORFARTI000002364961", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001389173", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000000546191", "@fin": "2999-01-01", "@num": "94-288", "@debut": "2999-01-01" } }, { "@etat": "VIGUEUR", "LIEN_TXT": { "@id": "LEGITEXT000005615621", "@fin": "2999-01-01", "@num": "94-288", "@debut": "1994-04-13" } } ] } }, "JORFTEXT000000684770": { "META": { "META_SPEC": { "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/struct/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" } } }, "STRUCT": { "LIEN_ART": [ { "@id": "JORFARTI000002075328", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002072890", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001686753", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001490964", "@fin": "2999-01-01", "@num": "17", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001686754", "@fin": "2999-01-01", "@num": "21", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001490965", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002472020", "@fin": "2999-01-01", "@num": "31", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001872592", "@fin": "2999-01-01", "@num": "36", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001872593", "@fin": "2999-01-01", "@num": "40", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002472021", "@fin": "2999-01-01", "@num": "45", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001686755", "@fin": "2999-01-01", "@num": "49", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001490966", "@fin": "2999-01-01", "@num": "54", "@debut": "2999-01-01", "@origine": "JORF" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000000684770", "@fin": "2999-01-01", "@num": "93-1353", "@debut": "2999-01-01" } }, { "@etat": "VIGUEUR", "LIEN_TXT": { "@id": "LEGITEXT000006069146", "@fin": "2999-01-01", "@num": "93-1353", "@debut": "1993-12-31" } } ] } } }, "follow": [ "STRUCT.LIEN_SECTION_TA.@id", "STRUCTURE_TA.LIEN_SECTION_TA.@id", "TEXTEKALI", "TEXTELR" ], "id": "JORFTEXT000000546191", "liens_entrants": true }