{ "texte_version": { "JORFTEXT000000668757": { "SM": { "CONTENU": "PROVISIONS POUR LE RENOUVELLEMENT DES STOCKS.
PREVOIT LES REGLES D'EVALUATION DES STOCKS PERMETTANT LA SOUSTRACTION DES PROVISIONS DU RENOUVELLEMENT, DES BENEFICES IMPOSABLES." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000295402", "#text": "Décret du 30 janvier 1941", "@sens": "cible", "@cidtexte": "JORFTEXT000000295402", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1941-01-30" }, { "@id": "JORFTEXT000000846256", "#text": "Décret du 12 août 1942", "@sens": "cible", "@cidtexte": "JORFTEXT000000846256", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1942-08-12" }, { "@id": "JORFTEXT000000517633", "#text": "Loi du 24 octobre 1942", "@sens": "cible", "@cidtexte": "JORFTEXT000000517633", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1942-10-24" }, { "@id": "JORFARTI000002477854", "@num": "20", "#text": "Loi du 24 octobre 1942 - art. 20, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000517633", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1942-10-24" }, { "@id": "JORFARTI000001691202", "@num": "21", "#text": "Loi du 24 octobre 1942 - art. 21, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000517633", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1942-10-24" } ] }, "TITRE": "Décret du 30 janvier 1941", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "BENEFICE INDUSTRIEL", "BENEFICE COMMERCIAL", "PROVISION" ] }, "TITREFULL": "Décret du 30 janvier 1941 PROVISIONS POUR LE RENOUVELLEMENT DES STOCKS, DU MATERIEL ET DE L'OUTILLAGE," }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000668757", "DATE_PUBLI": "1941-01-31", "DATE_TEXTE": "1941-01-30", "ORIGINE_PUBLI": "JORF du 31 janvier 1941", "PAGE_DEB_PUBLI": 496 } }, "META_COMMUN": { "ID": "JORFTEXT000000668757", "URL": "texte/version/JORF/TEXT/00/00/00/66/87/JORFTEXT000000668757.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DXV10131P9" } } }, "JORFTEXT000000295402": { "SM": { "CONTENU": "PROVISIONS POUR LE RENOUVELLEMENT DE L'OUTILLAGE ET DU MATERIEL.
DETERMINE LES MODALITES DE CALCUL DES PROVISIONS." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000481649", "#text": "Décret du 13 février 1939", "@sens": "source", "@cidtexte": "JORFTEXT000000481649", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1939-02-13" }, { "@id": "JORFTEXT000000668757", "#text": "Décret du 30 janvier 1941", "@sens": "source", "@cidtexte": "JORFTEXT000000668757", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1941-01-30" } ] }, "TITRE": "Décret du 30 janvier 1941", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "BENEFICE INDUSTRIEL", "BENEFICE COMMERCIAL", "PROVISION" ] }, "TITREFULL": "Décret du 30 janvier 1941 PROVISIONS POUR LE RENOUVELLEMENT DES STOCKS, DU MATERIEL ET DE L'OUTILLAGE," }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000295402", "DATE_PUBLI": "1941-01-31", "DATE_TEXTE": "1941-01-30", "ORIGINE_PUBLI": "JORF du 31 janvier 1941", "PAGE_DEB_PUBLI": 496 } }, "META_COMMUN": { "ID": "JORFTEXT000000295402", "URL": "texte/version/JORF/TEXT/00/00/00/29/54/JORFTEXT000000295402.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DXV10131P8" } } }, "JORFTEXT000000517633": { "SM": { "CONTENU": "MODIFIE CERTAINES DISPOSITIONS DU CODE GENERAL DES IMPOTS DIRECTS ET DU CODE DES TIMBRES.
FIXE LE TAUX DES IMPOTS DIRECTS SUR LES REVENUS.
SUPPRIME LA CONTRIBUTION NATIONALE EXTRAORDINAIRE.
DETERMINE LA RETENUE A LA SOURCE DE L'IMPOT SUR LES TRAITEMENTS, SALAIRES, PENSIONS ET RENTES VIAGERES.
AMENAGE DES DISPOSITIONS RELATIVES A LA TAXATION DES BENEFICES DES PROFESSIONS NON COMMERCIALES.
RENFORCE LES PENALITES EN MATIERE D'IMPOT SUR LES BENEFICES INDUSTRIELS ET COMMERCIAUX ET ETEND LES DELAIS EN MATIERE DE POURSUITES CORRECTIONNELLES.
DFAIT ACCELERER LE RECOUVREMENT DES IMPOSITIONS PERCUES PAR VOIE DE ROLES.
INSTITUE UN PRELEVEMENT TEMPORAIRE SUR LES EXCEDENTS DE BENEFICES.
UNIFIE ET AMENAGE DIVERS DROITS ET TAXES D'ENREGISTREMENT.
PRECISE LES OBLIGATIONS FISCALES EN CAS DE MUTATION ENTRE VIFS A TITRE GRATUIT ET PAR DECES.
FIXE LE TARIF DU DROIT PROPORTIONNEL DE TIMBRE DES EFFETS NEGOCIABLES ET NON NEGOCIABLES.
DETERMINE LES CONDITIONS D'APPLICATION DE LA TAXE A LA PRODUCTION ET DE LA TAXE SUR LES TRANSACTIONS.
FIXE LE TARIF DE CERTAINES CONTRIBUTIONS INDIRECTES.
REMPLACE LE TABLEAU FIGURANT A L'ART. 250 DU CODE DES DOUANES ET QUI FIXE LES DROITS A L'IMPORTATION DE CERTAINS PRODUITS." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000571381", "#text": "Loi du 30 janvier 1941", "@sens": "source", "@cidtexte": "JORFTEXT000000571381", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1941-01-30" }, { "@id": "JORFTEXT000000668757", "#text": "Décret du 30 janvier 1941", "@sens": "source", "@cidtexte": "JORFTEXT000000668757", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1941-01-30" }, { "@id": "JORFTEXT000000251633", "#text": "Arrêté du 12 mars 1941", "@sens": "cible", "@cidtexte": "JORFTEXT000000251633", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1941-03-12" }, { "@id": "JORFTEXT000000571697", "#text": "Loi du 31 décembre 1941", "@sens": "source", "@cidtexte": "JORFTEXT000000571697", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1941-12-31" }, { "@id": "JORFTEXT000000279754", "#text": "Arrêté du 13 février 1942", "@sens": "cible", "@cidtexte": "JORFTEXT000000279754", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1942-02-13" }, { "@id": "JORFTEXT000000477166", "#text": "Décret du 23 janvier 1943", "@sens": "cible", "@cidtexte": "JORFTEXT000000477166", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1943-01-23" }, { "@id": "JORFARTI000002268166", "@num": "15", "#text": "Décret du 23 janvier 1943 - art. 15, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000477166", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1943-01-23" }, { "@id": "JORFARTI000001491620", "@num": "28", "#text": "Décret du 23 janvier 1943 - art. 28, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000477166", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1943-01-23" }, { "@id": "JORFTEXT000000277008", "#text": "Arrêté du 25 janvier 1943", "@sens": "cible", "@cidtexte": "JORFTEXT000000277008", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1943-01-25" }, { "@id": "JORFTEXT000000277010", "#text": "Arrêté du 9 février 1943", "@sens": "cible", "@cidtexte": "JORFTEXT000000277010", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1943-02-09" }, { "@id": "JORFTEXT000000468190", "#text": "Arrêté du 21 septembre 1943", "@sens": "cible", "@cidtexte": "JORFTEXT000000468190", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1943-09-21" }, { "@id": "JORFTEXT000000683681", "#text": "Décret du 30 décembre 1943", "@sens": "cible", "@cidtexte": "JORFTEXT000000683681", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1943-12-30" }, { "@id": "JORFTEXT000000874971", "#text": "Ordonnance n°45-524 du 31 mars 1945", "@sens": "cible", "@cidtexte": "JORFTEXT000000874971", "@numtexte": "45-524", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-03-31" }, { "@id": "JORFARTI000002471016", "@num": "19", "#text": "Ordonnance n°45-524 du 31 mars 1945 - art. 19, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000874971", "@numtexte": "45-524", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-03-31" }, { "@id": "JORFTEXT000000692898", "#text": "Loi n°45-0195 du 31 décembre 1945", "@sens": "cible", "@cidtexte": "JORFTEXT000000692898", "@numtexte": "45-0195", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1945-12-31" }, { "@id": "JORFARTI000001491790", "@num": "46", "#text": "Loi n°45-0195 du 31 décembre 1945 - art. 46, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000692898", "@numtexte": "45-0195", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1945-12-31" }, { "@id": "JORFARTI000002063752", "@num": "48", "#text": "Loi n°45-0195 du 31 décembre 1945 - art. 48, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000692898", "@numtexte": "45-0195", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1945-12-31" } ] }, "TITRE": "Loi du 24 octobre 1942", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "CODE DES CONTRIBUTIONS INDIRECTES", "ENREGISTREMENT", "REFORME FISCALE", "CODE DE L'ENREGISTREMENT", "VERSEMENT FORFAITAIRE", "PROVISION", "TAXE SUR LE CHIFFRE D'AFFAIRES", "TAXE SUR TRANSACTION", "PRELEVEMENT TEMPORAIRE", "BENEFICE INDUSTRIEL", "TAXE A LA PRODUCTION", "BENEFICE NON COMMERCIAL", "CODE DU TIMBRE", "EXCEDENT DE BENEFICE", "CONTRIBUTION NATIONALE EXTRAORDINAIRE", "DROIT DE TIMBRE", "BENEFICE COMMERCIAL" ] }, "TITREFULL": "Loi du 24 octobre 1942 PORTE REFORME DES IMPOTS DIRECTS, DES DROITS D'ENREGISTREMENT, DES CONTRIBUTIONS INDIRECTES ET DES DOUANES" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000517633", "DATE_PUBLI": "1943-01-06", "DATE_TEXTE": "1942-10-24", "ORIGINE_PUBLI": "JORF du 6 janvier 1943", "PAGE_DEB_PUBLI": 41 } }, "META_COMMUN": { "ID": "JORFTEXT000000517633", "URL": "texte/version/JORF/TEXT/00/00/00/51/76/JORFTEXT000000517633.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LXV30106974" } } }, "JORFTEXT000000846256": { "SM": { "CONTENU": "MODIFICATION DES ART. 2 & 5 DU DECRET DU 30 JANVIER 1941 CONCERNANT LES STOCKS ET DE L'ART. 9 DU DECRET DU 13 février 1939, CONCERNANT L'OUTILLAGE ET LE MATERIEL.
DETERMINE LES REGLES APPLICABLES EN CAS DE CESSION, CESSATION DE L'ENTREPRISE OU DECES DE L'EXPLOITANT." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000481649", "#text": "Décret du 13 février 1939", "@sens": "source", "@cidtexte": "JORFTEXT000000481649", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1939-02-13" }, { "@id": "JORFTEXT000000668757", "#text": "Décret du 30 janvier 1941", "@sens": "source", "@cidtexte": "JORFTEXT000000668757", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1941-01-30" } ] }, "TITRE": "Décret du 12 août 1942", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "BENEFICE INDUSTRIEL", "BENEFICE COMMERCIAL", "PROVISION" ] }, "TITREFULL": "Décret du 12 août 1942 PROVISIONS POUR LE RENOUVELLEMENT DES STOCKS, DU MATERIEL ET DE L'OUTILLAGE," }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000846256", "DATE_PUBLI": "1942-08-15", "DATE_TEXTE": "1942-08-12", "ORIGINE_PUBLI": "JORF du 15 août 1942", "PAGE_DEB_PUBLI": 2803 } }, "META_COMMUN": { "ID": "JORFTEXT000000846256", "URL": "texte/version/JORF/TEXT/00/00/00/84/62/JORFTEXT000000846256.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DXV208152478" } } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000846256", "cible": false, "cidtexte": "JORFTEXT000000668757", "id": "JORFTEXT000000668757", "typelien": "MODIFIE" }, { "texte_version_id": "JORFTEXT000000295402", "cible": false, "cidtexte": "JORFTEXT000000668757", "id": "JORFTEXT000000668757", "typelien": "MODIFIE" }, { "texte_version_id": "JORFTEXT000000517633", "cible": false, "cidtexte": "JORFTEXT000000668757", "id": "JORFTEXT000000668757", "typelien": "APPLICATION" } ], "textelr": { "JORFTEXT000000295402": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000295402", "DATE_PUBLI": "1941-01-31", "DATE_TEXTE": "1941-01-30", "ORIGINE_PUBLI": "JORF du 31 janvier 1941", "PAGE_DEB_PUBLI": 496 } }, "META_COMMUN": { "ID": 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