{ "texte_version": { "JORFTEXT000000566672": { "SM": { "CONTENU": "APPLICATION DE L'ART. 28 DE LA LOI DE FINANCES RECTIFICATIVE POUR 1996 (961182 DU 30-12-1996).
AU LIVRE I DE L'ANNEXE III AU CODE GENERAL DES IMPOTS (CGI),1ERE PARTIE,TITRE III,CHAP. I,SECTION II,LE B EST COMPLETE PAR UN ART. 178-O-BIS.
A CET EGARD,DANS LE BUT D'EVITER LES RISQUES DE FRAUDE,LE PRESENT DECRET QUI CREE DIRECTEMENT UN NOUVEL ART. 178-O-BIS PRECITE,PRECISE LES CONDITIONS QUI DOIVENT ETRE REMPLIES POUR QUE LES VINS DOUX OU LIQUOREUX SOIENT SOUMIS AU TARIF DU DROIT DE CIRCULATION DE 22FRS PAR HECTOLITRE DE PRODUIT.
POUR LES VINS DONT LE TITRE ALCOOMETRIQUE ACQUIS EST SUPERIEUR A 15% VOL. SANS EXCEDER 18% VOL.,SEULS LES PRODUITS CONTENANT UN ALCOOL RESULTANT ENTIEREMENT D'UNE FERMENTATION ET QUI N'ONT PAS FAIT L'OBJET D'UN ENRICHISSEMENT PEUVENT PRETENDRE,SUR PRESENTATION DE JUSTIFICATIFS AUPRES DES SERVICES DE LA DIRECTION GENERALE DES DOUANES ET DROITS INDIRECTS,BENEFICIER DU TARIF DU DROIT DE CIRCULATION.
LES JUSTIFICATIFS EXIGES SONT CONSTITUES PAR LES DOCUMENTS EMANANT DES AUTORITES COMPETENTES DE L'ETAT MEMBRE DE PRODUCTION,ATTESTANT DU RESPECT DES CONDITIONS FIXEES (DECRET D'APPELLATION D'ORIGINE NOTAMMENT).UNE BONNE APPLICATION DU DISPOSITIF NECESSITERA LA REALISATION DE CONTROLES PHYSIQUES DESTINES A VERIFIER LA CONFORMITE DU PRODUIT AU REGARD DES REGLES DE NON ENRICHISSEMENT FIXEES PAR L'ETAT MEMBRE DE PRODUCTION.
AU CAS PARTICULIER,IL S'AGIT D'EVITER LES RISQUES DE DESTABILISATION DU MARCHE QUI POURRAIENT RESULTER DE LA MISE A LA CONSOMMATION PAR LES OPERATEURS,AU TARIF DU DROIT DE CIRCULATION,DE PRODUITS PASSIBLES DU DROIT DE CONSOMMATION APPLICABLE AUX PRODUITS INTERMEDIAIRES NETTEMENT PLUS ELEVE (1400FRS/HL) QUI CONCURRENCERAIENT A LA FOIS LES VINS DOUX LIQUOREUX ET LES VINS DOUX NATURELS FRANCAIS RESPECTANT LES EXIGENCES LEGALES ET REGLEMENTAIRES ACTUELLEMENT EN VIGUEUR." }, "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" } ] }, "TITRE": "Décret n°97-516 du 15 mai 1997", "MCS_TXT": { "MC": [ "BUDGET", "CODE GENERAL DES IMPOTS", "CGI", "IMPOT", "VIN", "VIN DOUX", "VIN LIQUOREUX", "TARIF", "DROIT DE CIRCULATION", "MONTANT", "TITRE ALCOOMETRIQUE", "JUSTIFICATIF", "CONTROLE", "CONFORMITE" ] }, "MINISTERE": "MINISTERE DU BUDGET", "TITREFULL": "Décret no 97-516 du 15 mai 1997 pris pour l'application de l'article 438 du code général des impôts et modifiant l'annexe III à ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000566672", "NOR": "BUDF9700017D", "NUM": "97-516", "DATE_PUBLI": "1997-05-23", "DATE_TEXTE": "1997-05-15", "NUM_PARUTION": 118, "ORIGINE_PUBLI": "JORF n°118 du 23 mai 1997", "PAGE_DEB_PUBLI": 7763, "PAGE_FIN_PUBLI": 19970523 } }, "META_COMMUN": { "ID": "JORFTEXT000000566672", "URL": "texte/version/JORF/TEXT/00/00/00/56/66/JORFTEXT000000566672.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX997516" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre de l'économie et des finances, du ministre de l'agriculture, de la pêche et de l'alimentation et du ministre délégué au budget, porte-parole du Gouvernement,
Vu le code général des impôts, notamment son article 438 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 28,
Décrète :
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 15 mai 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

Le ministre de l'agriculture, de la pêche et de l'alimentation,
Philippe Vasseur" } }, "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)", 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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
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