{ "article": { "LEGIARTI000006319822": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "19", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1996-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006319822", "URL": "article/LEGI/ARTI/00/00/06/31/98/LEGIARTI000006319822.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEHQXXXXXX019AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 41-0 bis D, 41-0 bis E, 41-0 bis F", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "JORFTEXT000000380408", "#text": "Loi 96-1182 1996-12-30 Finances rectificative pour 1996 JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000565119", "#text": "Décret 97-224 1997-03-07", "@sens": "source", "@cidtexte": "JORFTEXT000000565119", "@nortexte": "BUDF9720716D", "@numtexte": "97-224", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-07" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1997-05-28 5G-7-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134123", "@fin": "2999-01-01", "#text": "I. - MESURES CONCERNANT LA FISCALITE.", "@debut": "1996-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114741", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "1996-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084598", "@fin": "2999-01-01", "#text": "Deuxième partie : MOYENS DES SERVICES ET DISPOSITIONS SPECIALES", "@debut": "1996-12-31" } ] }, "@cid": "JORFTEXT000000380408", "@nor": "ECOX9600138L", "@num": "96-1182", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1996 (n° 96-1182 du 30 décembre 1996) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000380408", "@c_titre_court": "Loi n°96-1182 du 30 décembre 1996" }, { "@fin": "2999-01-01", "#text": "Loi n° 96-1182 du 30 décembre 1996 de finances rectificative pour 1996 (1)", "@debut": "1996-12-31", "@id_txt": "LEGITEXT000005622500", "@c_titre_court": "Loi n° 96-1182 du 30 décembre 1996" } ], "@date_publi": "1996-12-31", "@date_signature": "1996-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319822", "@fin": "2999-01-01", "@num": "19", "@etat": "VIGUEUR", "@debut": "1996-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. - Les dispositions du présent article s'appliquent à compter de l'imposition des revenus de l'année 1997.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006319822", "cible": false, "cidtexte": "JORFTEXT000000565119", "id": "JORFTEXT000000565119", "typelien": "SPEC_APPLI" } ], "texte_version": { "JORFTEXT000000565119": { "SM": { "CONTENU": "L'ART. 19 DE LA LOI DE FINANCES RECTIFICATIVE POUR 1996 (961182 DU 30-12-1996),DONT LES DISPOSITIONS SONT CODIFIEES A L'ART. 93-B DU CODE GENERAL DES IMPOTS (CGI),AUTORISE LES SOCIETES MENTIONNEES AUX ART. 8 ET 8-TER DU CGI QUI EXERCENT UNE ACTIVITE PROFESSIONNELLE NON COMMERCIALE AU SENS DU 1 DE L'ART. 92 DU MEME CODE ET SONT SOUMISES OBLIGATOIREMENT AU REGIME DE LA DECLARATION CONTROLEE,A DETERMINER UN RESULTAT FISCAL INTERMEDIAIRE EN CAS DE TRANSMISSION (A TITRE ONEREUX OU A TITRE GRATUIT) OU DE RACHAT DES DROITS D'UN ASSOCIE PERSONNE PHYSIQUE.
CE DISPOSITIF,QUI PRESENTE UN CARACTERE OPTIONNEL,S'APPLIQUE A COMPTER DE L'IMPOSITION DES REVENUS DE L'ANNEE 1997.
CE DECRET A POUR OBJET DE FIXER LES MODALITES D'APPLICATION DU NOUVEL ART. 93-B DU CGI ET NOTAMMENT LES OBLIGATIONS DECLARATIVES QUI INCOMBENT A LA SOCIETE ET AUX ASSOCIES.
AU LIVRE I DE L'ANNEXE III AU CGI,1ERE PARTIE,TITRE I,CHAP. I,SECTION I,LE VII EST COMPLETE PAR UN E INTITULE \"SOCIETES DE PERSONNES EXERCANT UNE ACTIVITE PROFESSIONNELLE NON COMMERCIALE.TRANSMISSION OU RACHAT DES DROITS D'UN ASSOCIE PERSONNE PHYSIQUE\" COMPRENANT LES ART. 41-0-BIS-D A 41-0-BIS-F.
LE 1ER INDIQUE LES CONDITIONS DE FORME ET LES DELAIS DE PRODUCTION DE L'OPTION POUR L'APPLICATION DES DISPOSITIONS DE L'ART. 93-B DU CGI,NOTAMMENT EN CAS DE TRANSMISSION DES TITRES PAR DECES.
LE 2EME FIXE LES OBLIGATIONS DECLARATIVES QUI INCOMBENT A LA SOCIETE AU REGARD DU RESULTAT INTERMEDIAIRE REALISE DEPUIS LA FIN DE LA DERNIERE PERIODE D'IMPOSITION JUSQU'A LA DATE DE LA TRANSMISSION OU DU RACHAT DES TITRES DE L'ASSOCIE SORTANT.EN VUE DE L'IMPOSITION IMMEDIATE DE CET ASSOCIE,LES DECLARATIONS CORRESPONDANTES DEVRONT ETRE DEPOSEES PAR LA SOCIETE DANS UN DELAI DE 60 JOURS A COMPTER DE LA DATE DE LA TRANSMISSION OU DU RACHAT DES TITRES OU,EN CAS DE DECES,DANS LES 6 MOIS DE LA DATE DU DECES.
LE 3EME PREVOIT UNE OBLIGATION DECLARATIVE SPECIFIQUE POUR L'ASSOCIE BENEFICIAIRE DE LA TRANSMISSION DES TITRES OU,EN CAS DE RACHAT DE TITRES,POUR LES ASSOCIES PRESENTS DANS LA SOCIETE AU 31 décembre DE L'ANNEE DE LA TRANSMISSION OU DU RACHAT,AU MOMENT DE L'ETABLISSEMENT DE LEUR DECLARATION D'ENSEMBLE DES REVENUS." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000380408", "#text": "Loi n°96-1182 du 30 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319822", "@num": "19", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" } ] }, "TITRE": "Décret n°97-224 du 7 mars 1997", "MCS_TXT": { "MC": [ "BUDGET", "CODE GENERAL DES IMPOTS", "CGI", "IMPOT", "TAXE", "SOCIETE DE PERSONNES", "ASSOCIE", "ACTIVITE PROFESSIONNELLE NON COMMERCIALE", "CONTRIBUABLE", "ACQUEREUR", "SOCIETE CIVILE", "FISCALITE", "REGIME FISCAL", "OPTION", "IMPOT SUR LE REVENU", "IR", "TITRE", "CESSION", "TRANSMISSION", "RACHAT DE TITRE", "IMPOSITION", "DEDUCTION FISCALE", "DECLARATION DES REVENUS", "DECLARATION FISCALE", "DELAI" ] }, "MINISTERE": "MINISTERE DU BUDGET", "TITREFULL": "Décret no 97-224 du 7 mars 1997 pris pour l'application de l'article 93 B du code général des impôts et modifiant l'annexe III à ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000565119", "NOR": "BUDF9720716D", "NUM": "97-224", "DATE_PUBLI": "1997-03-14", "DATE_TEXTE": "1997-03-07", "ORIGINE_PUBLI": "JORF n°62 du 14 mars 1997", "PAGE_DEB_PUBLI": 4054, "PAGE_FIN_PUBLI": 19970314 } }, "META_COMMUN": { "ID": "JORFTEXT000000565119", "URL": "texte/version/JORF/TEXT/00/00/00/56/51/JORFTEXT000000565119.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX997224" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre de l'économie et des finances et du ministre délégué au budget, porte-parole du Gouvernement,
Vu le code général des impôts, notamment son article 93 B et l'annexe III à ce code ;
Vu la loi de finances rectificative pour 1996 (no 96-1182 du 30 décembre 1996), notamment son article 19,
Décrète :
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 7 mars 1997.
\n

Alain Juppé

Par le Premier ministre :

Le ministre délégué au budget,
porte-parole du Gouvernement,
Alain Lamassoure

Le ministre de l'économie et des finances,

Jean Arthuis

" } }, "JORFTEXT000000380408": { "SM": { "CONTENU": "1ERE PARTIE: CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER (ART. 1 A 5).
MODIFICATION DE LA LOI DE FINANCES POUR 1996 (951346 DU 30-12-1995).
2EME PARTIE: MOYENS DE SERVICES ET DISPOSITIONS SPECIALES.
TITRE I: DISPOSITIONS APPLICABLES A L'ANNEE 1996 (ART. 6 A 14).MODIFICATION DU CODE DES PENSIONS MILITAIRES ET D'INVALIDITE ET RATIFICATION DES DECRETS D'AVANCE 96318 ET 96849.
TITRE II: DISPOSITIONS PERMANENTES (ART. 15 A 59).MODIFICATION DU CODE GENERAL DES IMPOTS,DU LIVRE DES PROCEDURES FISCALES,DU CODE GENERAL DES COLLECTIVITES TERRITORIALES (CGCT),DU CODE DE LA SECURITE SOCIALE.MODIFICATION DE LA LOI 94126 DU 11-02-1994 RELATIVE A L'INITIATIVE ET A L'ENTREPRISE INDIVIDUELLE,DE LA LOI DE FINANCES RECTIFICATIVE POUR 1974 (741114 DU 27-12-1974),DE LA LOI 961160 DU 27-12-1996 DE FINANCEMENT DE LA SECURITE SOCIALE,DE LA LOI DE FINANCES RECTIFICATIVE POUR 1991 (911323 DU 30-12-1991),DE LA LOI 861290 DU 23-12-1986,DE LA LOI DE FINANCES RECTIFICATIVE POUR 1992 (9121476 DU 31-12-1992),DE LA LOI 57837 DU 26-07-1957,DE LA LOI 75633 DU 15-07-1975,DE LA LOI 95115 DU 04-02-1995.LES ART. 55 ET 59 DE LA PRESENTE LOI ONT ETE DECLARES CONTRAIRES A LA CONSTITUTION PAR LA DECISION 96386 DC DU 30-12-1996 DU CONSEIL CONSTITUTIONNEL.
TRANSPOSITION DES DIRECTIVES 9643 CE DU CONSEIL DU 26-01-1996 MODIFIANT ET CODIFIANT LA DIRECTIVE 8573 CE RELATIVE AU FINANCEMENT DES INSPECTIONS ET DES CONTROLES VETERINAIRES DES ANIMAUX VIVANTS ET DE CERTAINS PRODUITS ANIMAUX ET 9283 CE DU CONSEIL DU 19-10-1992 RELATIVE AUX STRUCTURES DES DROITS D'ACCISE SUR L'ALCOOL ET LES BOISSONS ALCOOLIQUES." }, "TP": { "CONTENU": "(1) Loi no 96-1182.
- Directives communautaires :
- directive 96/43/CE du Conseil du 26 juin 1996 modifiant et codifiant la directive 85/73/CE relative au financement des inspections et des contrôles vétérinaires des animaux vivants et de certains produits animaux ;
- directive 92/83/CE du Conseil du 19 octobre 1992 relative aux structures des droits d'accise sur l'alcool et les boissons alcooliques.
- Travaux préparatoires :
Assemblée nationale :
Projet de loi no 3117 ;
Rapport de M. Philippe Auberger, rapporteur général, au nom de la commission des finances, no 3181 ;
Avis de M. Pierre Favre, au nom de la commission de la défense, no 3184 ;
Discussion et adoption le 5 décembre 1996.
Sénat :
Projet de loi, adopté par l'Assemblée nationale, no 125 (1996-1997) ;
Rapport de M. Alain Lambert, rapporteur général, au nom de la commission des finances, no 148 (1996-1997) ;
Discussion et adoption les 17 et 18 décembre 1996.
Assemblée nationale :
Projet de loi, modifié par le Sénat, no 3253 ;
Rapport de M. Philippe Auberger, rapporteur général, au nom de la commission mixte paritaire, no 3254 ;
Discussion et adoption le 19 décembre 1996.
Sénat :
Rapport de M. Alain Lambert, rapporteur général, au nom de la commission mixte paritaire, no 161 (1996-1997) ;
Discussion et adoption le 20 décembre 1996.
- Conseil constitutionnel :
Décision no 96-386 DC du 30 décembre 1996 publiée au Journal officiel du 31 décembre 1996.
" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 41 CODIFIE ET INCORPORE A L'ANNEXE IV DU CGI ET A LA 3EME PARTIE DU LIVRE DES PROCEDURES FISCALES" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@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": "JORFTEXT000000315620", "#text": "Loi n°57-873 du 2 août 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000315620", "@numtexte": "57-873", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1957-08-02" }, { "@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": "JORFTEXT000000333533", "#text": "Loi n°74-1114 du 27 décembre 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000333533", "@numtexte": "74-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-27" }, { "@id": "JORFTEXT000000888298", "#text": "Loi n°75-633 du 15 juillet 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000888298", "@numtexte": "75-633", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-07-15" }, { "@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": "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": "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": "JORFTEXT000000705718", "#text": "Directive Européenne n°92-83 du 19 octobre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000705718", "@nortexte": "392L0083", "@numtexte": "92-83", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-10-19" }, { "@id": "JORFTEXT000000179313", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000165840", "#text": "Loi n°94-126 du 11 février 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000165840", "@nortexte": "COMX9300154L", "@numtexte": "94-126", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-02-11" }, { "@id": "JORFTEXT000000531809", "#text": "Loi n° 95-115 du 4 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "JORFTEXT000000191068", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000375564", "#text": "Décret n°96-318 du 10 avril 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000375564", "@nortexte": "ECOB9610022D", "@numtexte": "96-318", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-04-10" }, { "@id": "JORFTEXT000000888440", "#text": "Directive Européenne n°96-43 du 26 juin 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000888440", "@nortexte": "396L0043", "@numtexte": "96-43", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1996-06-26" }, { "@id": "JORFTEXT000000379271", "#text": "Décret n°96-849 du 26 septembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000379271", "@nortexte": "ECOB9610073D", "@numtexte": "96-849", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-26" }, { "@id": "JORFTEXT000000198309", "#text": "Loi n°96-1160 du 27 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "JORFTEXT000000564750", "#text": "DECISION96-386", "@sens": "cible", "@cidtexte": "JORFTEXT000000564750", "@nortexte": "CSCL9612806X", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000563513", "#text": "DECRET96-1219", "@sens": "cible", "@cidtexte": "JORFTEXT000000563513", "@nortexte": "BUDB9610090D", "@numtexte": "96-1219", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "LEGITEXT000005622500", "#text": "Loi n°96-1182 du 30 décembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319801", "@num": "1", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319812", "@num": "10", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 10 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319813", "@num": "11", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 11 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319814", "@num": "12", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 12 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319815", "@num": "13", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 13 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319818", "@num": "15", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319820", "@num": "17", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319821", "@num": "18", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319822", "@num": "19", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319802", "@num": "2", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319823", "@num": "20", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319824", "@num": "21", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319826", "@num": "22", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319828", "@num": "24", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319829", "@num": "25", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319831", "@num": "27", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319832", "@num": "28", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319803", "@num": "3", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319834", "@num": "30", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319835", "@num": "31", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319835", "@num": "31", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319842", "@num": "37", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319843", "@num": "38", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319843", "@num": "38", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319846", "@num": "41", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319848", "@num": "42", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 42 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319853", "@num": "46", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319805", "@num": "5", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319857", "@num": "50", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319859", "@num": "51", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319862", "@num": "54", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319863", "@num": "55", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319865", "@num": "57", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319867", "@num": "59", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319806", "@num": "6", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319807", "@num": "7", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 7 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319810", "@num": "8", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 8 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319811", "@num": "9", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000198154", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000198154", "@nortexte": "ENVP9760005A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-01-07" }, { "@id": "JORFTEXT000000199576", "#text": "DECRET97-186", "@sens": "cible", "@cidtexte": "JORFTEXT000000199576", "@nortexte": "BUDF9700008D", "@numtexte": "97-186", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-25" }, { "@id": "JORFTEXT000000565119", "#text": "DECRET97-224", "@sens": "cible", "@cidtexte": "JORFTEXT000000565119", "@nortexte": "BUDF9720716D", "@numtexte": "97-224", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-07" }, { "@id": "JORFTEXT000000563941", "#text": "DECRET97-260", "@sens": "cible", "@cidtexte": "JORFTEXT000000563941", "@nortexte": "BUDF9700013D", "@numtexte": "97-260", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-18" }, { "@id": "JORFTEXT000000199367", "#text": "DECRET97-389", "@sens": "cible", "@cidtexte": "JORFTEXT000000199367", "@nortexte": "BUDF9700020D", "@numtexte": "97-389", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-22" }, { "@id": "JORFTEXT000000383040", "#text": "DECRET97-447", "@sens": "cible", "@cidtexte": "JORFTEXT000000383040", "@nortexte": "BUDF9710024D", "@numtexte": "97-447", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-05" }, { "@id": "JORFTEXT000000201355", "#text": "DECRET97-484", "@sens": "cible", "@cidtexte": "JORFTEXT000000201355", "@nortexte": "EQUA9700317D", "@numtexte": "97-484", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "JORFTEXT000000566672", "#text": "DECRET97-516", "@sens": "cible", "@cidtexte": "JORFTEXT000000566672", "@nortexte": "BUDF9700017D", "@numtexte": "97-516", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-15" }, { "@id": "JORFTEXT000000565638", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000565638", "@nortexte": "FCEM9700034A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-31" }, { "@id": "JORFTEXT000000553723", "#text": "DECRET97-1119", "@sens": "cible", "@cidtexte": "JORFTEXT000000553723", "@nortexte": "ECOF9700027D", "@numtexte": "97-1119", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-03" }, { "@id": "JORFTEXT000000190463", "#text": "DECRET98-334", "@sens": "cible", "@cidtexte": "JORFTEXT000000190463", "@nortexte": "ECOF9800008D", "@numtexte": "98-334", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-29" }, { "@id": "JORFTEXT000000400546", "#text": "LOI2000-656", "@sens": "cible", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "JORFARTI000024584040", "#text": "Décision n°2011-166 QPC du 23 septembre 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024584039", "@nortexte": "CSCX1125987S", "@numtexte": "2011-166 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-09-23" }, { "@id": "LEGIARTI000006314121", "@num": "119 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 119 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311808", "@num": "1563", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1563 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308609", "@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": "LEGIARTI000006303627", "@num": "223 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309488", "@num": "279", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 279 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304389", "@num": "281 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304583", "@num": "302 bis N", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307544", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309902", "@num": "438", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 438 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309902", "@num": "438", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 438 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302512", "@num": "74", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 74 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305328", "@num": "743 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 743 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305450", "@num": "790 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 790 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315822", "@num": "L103", "#text": "Livre des procédures fiscales - art. L103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315822", "@num": "L103", "#text": "Livre des procédures fiscales - art. L103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315632", "@num": "L12", "#text": "Livre des procédures fiscales - art. L12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315964", "@num": "L192", "#text": "Livre des procédures fiscales - art. L192 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315964", "@num": "L192", "#text": "Livre des procédures fiscales - art. L192 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315931", "@num": "L47", "#text": "Livre des procédures fiscales - art. L47 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315935", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315943", "@num": "L49", "#text": "Livre des procédures fiscales - art. L49 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315948", "@num": "L50", "#text": "Livre des procédures fiscales - art. L50 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315746", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°96-1182 du 30 décembre 1996", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "LOI DE FINANCES RECTIFICATIVE POUR 1996", "BUDGET 1996", "CODE GENERAL DES IMPOTS", "CGI", "LIVRE DES PROCEDURES FISCALES", "CODE GENERAL DES COLLECTIVITES TERRITORIALES", "CGCT", "CODE DES PENSIONS MILITAIRES D'INVALIDITE ET DES VICTIMES DE LA GUERRE", "CONSEIL CONSTITUTIONNEL", "NON CONFORMITE A LA CONSTITUTION", "EQUILIBRE FINANCIER", "BUDGET GENERAL", "BUDGET ANNEXE", "COMPTE SPECIAL DU TRESOR", "CST", "FISCALITE", "TRANSPOSITION DE DIRECTIVE CE", "COMMUNAUTE EUROPEENNE", "CE", "PROJET DE LOI" ] }, "TITREFULL": "LOI de finances rectificative pour 1996 (n° 96-1182 du 30 décembre 1996) (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000380408", "NOR": "ECOX9600138L", "NUM": "96-1182", "DATE_PUBLI": "1996-12-31", "DATE_TEXTE": "1996-12-30", "ORIGINE_PUBLI": "JORF n°304 du 31 décembre 1996", "PAGE_DEB_PUBLI": 19542, "PAGE_FIN_PUBLI": 19961231 } }, "META_COMMUN": { "ID": "JORFTEXT000000380408", "URL": "texte/version/JORF/TEXT/00/00/00/38/04/JORFTEXT000000380408.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1996/12/30/ECOX9600138L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9961182", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1996/12/30/96-1182/jo/texte" } } }, "VISAS": { "CONTENU": "L'Assemblée nationale et le Sénat ont adopté,
Vu la décision du Conseil constitutionnel no 96-386 DC en date du 30 décembre 1996 ;
Le Président de la République promulgue la loi dont la teneur suit :
Première partie

CONDITIONS GENERALES

DE L'EQUILIBRE FINANCIER

\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 30 décembre 1996.
\n

Jacques Chirac

Par le Président de la République :

Le Premier ministre,
Alain Juppé

Le ministre de l'économie et des finances,

Jean Arthuis

Le ministre délégué au budget,
porte-parole du Gouvernement,
Alain Lamassoure
" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000380408", "cible": true, "cidtexte": "JORFTEXT000000565119", "id": "JORFTEXT000000565119", "typelien": "APPLICATION" } ], "textelr": { "JORFTEXT000000380408": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000380408", "NOR": "ECOX9600138L", "NUM": "96-1182", "DATE_PUBLI": "1996-12-31", "DATE_TEXTE": "1996-12-30", "ORIGINE_PUBLI": "JORF n°304 du 31 décembre 1996", "PAGE_DEB_PUBLI": 19542, "PAGE_FIN_PUBLI": 19961231 } }, "META_COMMUN": { "ID": "JORFTEXT000000380408", "URL": "texte/struct/JORF/TEXT/00/00/00/38/04/JORFTEXT000000380408.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1996/12/30/ECOX9600138L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9961182", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1996/12/30/96-1182/jo/texte" } } }, "STRUCT": { "LIEN_ART": [ { "@id": "JORFARTI000001216388", "@fin": "2999-01-01", "@debut": "2999-01-01", 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