{ "article": { "LEGIARTI000006318982": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "47", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1993-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006318982", "URL": "article/LEGI/ARTI/00/00/06/31/89/LEGIARTI000006318982.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGBXXXXXX047AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1736, 1762 septies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000684770", "#text": "LOI 93-1353 1993-12-30 Finances rectificative pour 1993 JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000553169", "#text": "Décret 95-392 1995-04-10", "@sens": "source", "@cidtexte": "JORFTEXT000000553169", "@nortexte": "BUDR9504241D", "@numtexte": "95-392", "@typelien": "TXT_ASSOCIE", "@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": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-10" }, { "@id": "LEGIARTI000006313572", "@num": "1681 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@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": "CREATION", "@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": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006318982", "@fin": "2999-01-01", "@num": "47", "@etat": "VIGUEUR", "@debut": "1993-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. à III. Paragraphes modificateurs
\n
IV. Les dispositions des deuxième et troisième alinéas de l'article 1736 du même code sont applicables à la majoration instituée par l'article 1762 septies de ce code.
\n
V. Les dispositions des I, II, III et IV entrent en application au plus tôt le 1er janvier 1995 et au plus tard le 1er janvier 1996, à des dates fixées par décret.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006318982", "cible": false, "cidtexte": "JORFTEXT000000553169", "id": "JORFTEXT000000553169", "typelien": "TXT_ASSOCIE" } ], "texte_version": { "JORFTEXT000000553169": { "SM": { "CONTENU": "LES DISPOSITIONS DES I,II,III ET IV DE L'ART. 47 DE LA LOI DE FINANCES RECTIFICATIVE POUR 1993 (931353 DU 30-12-1993) ENTRENT EN APPLICATION POUR LES PAIEMENTS EXIGIBLES A COMPTER DU 01-08-1995." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@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": "TXT_ASSOCIE", "@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": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" } ] }, "TITRE": "Décret n°95-392 du 10 avril 1995", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1995", "IMPOT", "TAXE", "IMPOT SUR LES SOCIETES", "IS", "TAXE PROFESSIONNELLE", "MODE DE PAIEMENT", "RETENUE A LA SOURCE", "VIREMENT DIRECT", "MONTANT MINIMAL", "OBLIGATION DU CONTRIBUABLE", "INFRACTION", "SANCTION PENALE", "EXIGIBILITE" ] }, "MINISTERE": "MINISTERE DU BUDGET", "TITREFULL": "Décret no 95-392 du 10 avril 1995 portant application de l'article 47 de la loi de finances rectificative pour 1993 (no 93-1353 du 30 décembre 1993)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000553169", "NOR": "BUDR9504241D", "NUM": "95-392", "DATE_PUBLI": "1995-04-14", "DATE_TEXTE": "1995-04-10", "ORIGINE_PUBLI": "JORF n°89 du 14 avril 1995", "PAGE_DEB_PUBLI": 5957, "PAGE_FIN_PUBLI": 19950414 } }, "META_COMMUN": { "ID": "JORFTEXT000000553169", "URL": "texte/version/JORF/TEXT/00/00/00/55/31/JORFTEXT000000553169.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX995392" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre du budget,
Vu le code général des impôts;
Vu l'article 47 de la loi de finances rectificative pour 1993 (no 93-1353 du 30 décembre 1993),
Décrète:
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 10 avril 1995.
\n

EDOUARD BALLADUR

Par le Premier ministre:

Le ministre du budget,
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. - 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