{ "texte_version": { "JORFTEXT000000698499": { "SM": { "CONTENU": "RELATIF AU REMBOURSEMENT DE CREDITS DE TVA DEDUCTIBLE
PRINCIPE DU REMBOURSEMENT
CHAMP DU REMBOURSEMENT
LIMITES DU REMBOURSEMENT POUR LES CREDITS DE TAXE DEDUCTIBLE EN 1971
DEPOT DES DEMANDES DE REMBOURSEMENT
APPLICATION AUX ASSUJETTIS PLACES SOUS LE REGIME SIMPLIFIE
NON CUMUL DU REMBOURSEMENT ET DE L'IMPUTATION
REMBOURSEMENTS MENSUELS A TITRE TRANSITOIRE
REMBOURSEMENT DU CREDIT POUR SON MONTANT TOTAL EN CAS DE FIN DE L'ASSUJETTISSEMENT
RECONDUCTION DE L'OPTION POUR L'ASSUJETTISSEMENT A LA TVA PREVUE A L'ART. 260-1 DU CGI
APPLICATION DU REGIME AUX SOCIETES
CAUTION SOLVABLE POUR LE REVERSEMENT EVENTUEL DES SOMMES INDUMENT REMBOURSEES
PERSONNES EXCLUES DU BENEFICE DU PRESENT DECRET
ABROGE L'ART. 1ER DE LA LOI 70601 DU 09-07-1970, AINSI QUE LES ART. 271-2C, 298-4 (2E ALINEA) ET 271-3 DU CGI, AINSI QUE LES ART. 216 TER (3E), 216 QUINQUIES, 221-2, 227, 228, 228 BIS DE L'ANNEXE AU CGI." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000321626", "#text": "Loi n°70-601 du 9 juillet 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000321626", "@numtexte": "70-601", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-07-09" }, { "@id": "JORFARTI000001295132", "@num": "1", "#text": "Loi n°70-601 du 9 juillet 1970 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000321626", "@numtexte": "70-601", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-07-09" }, { "@id": "JORFTEXT000000335710", "#text": "Décret n°72-1217 du 28 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000335710", "@numtexte": "72-1217", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-28" } ] }, "TITRE": "Décret n°72-102 du 4 février 1972", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT INDIRECT", "TVA", "REFORME DE LA TVA" ] }, "TITREFULL": "Décret n°72-102 du 4 février 1972 GIM" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000698499", "NUM": "72-102", "DATE_PUBLI": "1972-02-06", "DATE_TEXTE": "1972-02-04", "ORIGINE_PUBLI": "JORF du 6 février 1972", "PAGE_DEB_PUBLI": 1412 } }, "META_COMMUN": { "ID": "JORFTEXT000000698499", "URL": "texte/version/JORF/TEXT/00/00/00/69/84/JORFTEXT000000698499.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX972102" } } }, "JORFTEXT000000321626": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 24 (II ET III) INCORPORE DANS LE CODE DE LA SECURITE SOCIALE" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000515629", "#text": "Loi du 10 août 1871", "@sens": "source", "@cidtexte": "JORFTEXT000000515629", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1871-08-10" }, { "@id": "JORFTEXT000000572288", "#text": "Loi du 13 juin 1941", "@sens": "source", "@cidtexte": "JORFTEXT000000572288", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1941-06-13" }, { "@id": "JORFTEXT000000516428", "#text": "LOI n° 52-401 du 14 avril 1952", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "JORFARTI000001114845", "@num": "25", "#text": "LOI n° 52-401 du 14 avril 1952 - art. 25", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "JORFTEXT000000670475", "#text": "Décret n°58-1217 du 15 décembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000670475", "@numtexte": "58-1217", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1958-12-15" }, { "@id": "JORFTEXT000000875180", "#text": "Loi n° 63-1293 du 21 décembre 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000875180", "@numtexte": "63-1293", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-12-21" }, { "@id": "JORFARTI000002275826", "@num": "7", "#text": "Loi n° 63-1293 du 21 décembre 1963 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000875180", "@numtexte": "63-1293", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-12-21" }, { "@id": "JORFTEXT000000320413", "#text": "Loi n°66-10 du 6 janvier 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFTEXT000000695296", "#text": "Décret n°69-413 du 8 mai 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000695296", "@numtexte": "69-413", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1969-05-08" }, { "@id": "LEGIARTI000006519440", "@num": "9", "#text": "Loi n°70-601 du 9 juillet 1970 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321626", "@numtexte": "70-601", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-07-09" }, { "@id": "JORFTEXT000000857704", "#text": "Décret n°70-693 du 31 juillet 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000857704", "@numtexte": "70-693", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-07-31" }, { "@id": "JORFTEXT000000857705", "#text": "Décret n°70-694 du 31 juillet 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000857705", "@numtexte": "70-694", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-07-31" }, { "@id": "JORFTEXT000000314719", "#text": "du 18 novembre 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000314719", "@typelien": "APPLICATION", "@naturetexte": "AVISEURO", "@datesignatexte": "1970-11-18" }, { "@id": "JORFTEXT000000693424", "#text": "Loi n°70-1199 du 21 décembre 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFARTI000001681150", "@num": "14", "#text": "Loi n°70-1199 du 21 décembre 1970 - art. 14, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFTEXT000000504919", "#text": "Décret n°70-1285 du 23 décembre 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000504919", "@numtexte": "70-1285", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-12-23" }, { "@id": "LEGIARTI000006323376", "@num": "1", "#text": "Décret n°70-1285 du 23 décembre 1970 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504919", "@numtexte": "70-1285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-12-23" }, { "@id": "JORFTEXT000000322079", "#text": "Loi n°71-580 du 16 juillet 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000322079", "@numtexte": "71-580", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFARTI000001681417", "@num": "28", "#text": "Loi n°71-580 du 16 juillet 1971 - art. 28, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000322079", "@numtexte": "71-580", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFTEXT000000698499", "#text": "Décret n°72-102 du 4 février 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000698499", "@numtexte": "72-102", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1972-02-04" }, { "@id": "JORFTEXT000000282905", "#text": "Arrêté du 24 mars 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000282905", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-03-24" }, { "@id": "LEGIARTI000006360780", "@num": "1", "#text": "Arrêté du 24 mars 1972 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000282905", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-03-24" }, { "@id": "LEGIARTI000006360780", "@num": "1", "#text": "Arrêté du 24 mars 1972 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000282905", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1972-03-24" }, { "@id": "LEGIARTI000006360781", "@num": "2", "#text": "Arrêté du 24 mars 1972 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000282905", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-03-24" }, { "@id": "LEGIARTI000006360781", "@num": "2", "#text": "Arrêté du 24 mars 1972 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000282905", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1972-03-24" }, { "@id": "LEGIARTI000006360782", "@num": "3", "#text": "Arrêté du 24 mars 1972 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000282905", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-03-24" }, { "@id": "LEGIARTI000006360782", "@num": "3", "#text": "Arrêté du 24 mars 1972 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000282905", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1972-03-24" }, { "@id": "LEGIARTI000006360783", "@num": "4", "#text": "Arrêté du 24 mars 1972 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000282905", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-03-24" }, { "@id": "LEGIARTI000006360783", "@num": "4", "#text": "Arrêté du 24 mars 1972 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000282905", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1972-03-24" }, { "@id": "JORFTEXT000000883283", "#text": "du 7 mai 1973", "@sens": "cible", "@cidtexte": "JORFTEXT000000883283", "@typelien": "APPLICATION", "@naturetexte": "AVISEURO", "@datesignatexte": "1973-05-07" }, { "@id": "JORFTEXT000000863883", "#text": "Décret n°77-701 du 30 juin 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000863883", "@numtexte": "77-701", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-06-30" }, { "@id": "JORFARTI000001109432", "@num": "1", "#text": "Décret n°77-701 du 30 juin 1977 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000863883", "@numtexte": "77-701", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-06-30" }, { "@id": "JORFTEXT000000886458", "#text": "Loi n°78-1239 du 29 décembre 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFARTI000002080557", "@num": "13", "#text": "Loi n°78-1239 du 29 décembre 1978 - art. 13, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006273143", "@num": "14", "#text": "Loi n°78-1239 du 29 décembre 1978 - art. 14 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFARTI000001310614", "@num": "14", "#text": "Loi n°78-1239 du 29 décembre 1978 - art. 14, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000504724", "#text": "Loi n°84-46 du 24 janvier 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFARTI000001102391", "@num": "94", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 94, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFTEXT000000332727", "#text": "Décret n°86-578 du 14 mars 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000332727", "@numtexte": "86-578", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-14" }, { "@id": "JORFTEXT000000509838", "#text": "Décret n°88-1001 du 20 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001867845", "@num": "1", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000348759", "#text": "DECRET90-171", "@sens": "cible", "@cidtexte": "JORFTEXT000000348759", "@nortexte": "MCCB9000006D", "@numtexte": "90-171", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-21" }, { "@id": "JORFTEXT000000709214", "#text": "DECRET91-1131", "@sens": "cible", "@cidtexte": "JORFTEXT000000709214", "@nortexte": "MCCK9100373D", "@numtexte": "91-1131", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-25" }, { "@id": "JORFTEXT000000702981", "#text": "Décision Européenne du 23 juillet 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000702981", "@typelien": "MODIFIE", "@naturetexte": "DECISION_EURO", "@datesignatexte": "1975-07-23" }, { "@id": "LEGIARTI000006309880", "@num": "440", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 440 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309878", "@num": "440", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 440 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309879", "@num": "440", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 440 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309877", "@num": "440", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 440 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309876", "@num": "440", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 440 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743919", "@num": "L615-1", "#text": "Code de la sécurité sociale. - art. L615-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743918", "@num": "L615-1", "#text": "Code de la sécurité sociale. - art. L615-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743917", "@num": "L615-1", "#text": "Code de la sécurité sociale. - art. L615-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743920", "@num": "L615-1", "#text": "Code de la sécurité sociale. - art. L615-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743512", "@num": "L615-3", "#text": "Code de la sécurité sociale. - art. L615-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615239", "@num": "284 bis", "#text": "Code des douanes - art. 284 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615236", "@num": "284 quater", "#text": "Code des douanes - art. 284 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615246", "@num": "284 quinquies", "#text": "Code des douanes - art. 284 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615247", "@num": "284 sexies", "#text": "Code des douanes - art. 284 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615243", "@num": "284 ter", "#text": "Code des douanes - art. 284 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°70-601 du 9 juillet 1970", "MCS_TXT": { "MC": [ "TABAC", "ALLUMETTE", "DEBIT DE TABAC", "DEBITANT DE TABAC", "TRAITEMENT", "REMUNERATION", "IMPOT", "TAXE", "IMPOT INDIRECT", "TVA", "REFORME DE LA TVA", "SOCIETE", "GROUPEMENT DE COMMUNES", "SOCIETE ANONYME", "COOPERATIVE", "HABITATION", "LOYER MODERE", "LOCATION", "HLM", "ATTRIBUTION", "VENTE", "COPROPRIETE", "REGLEMENT", "VEHICULE A MOTEUR", "VIGNETTE", "DOUANE", "DROIT INDIRECT", "ETRANGER", "RESSORTISSANT COMMUNAUTAIRE", "CONDITION D'ENTREE", "CONDITION DE SEJOUR", "BENEFICE CONSOLIDE", "BANQUE", "ORGANISATION DE LA PROFESSION", "COMITE D'ORGANISATION PROFESSIONNELLE", "PENSIONS", "RETRAITE", "RAPATRIE", "REGIME COMPLEMENTAIRE", "ASSURANCE VIEILLESSE", "DEPARTEMENT", "COMMUNE", "CONSEIL GENERAL", "COLLECTIVITE LOCALE", "TAXE DEPARTEMENTALE", "TAXE COMMUNALE", "TAXE SUR SALAIRE", "ADMINISTRATION PUBLIQUE", "STATUT PARTICULIER", "ADMINISTRATEUR CIVIL", "TAXE SPECIALE D'EQUIPEMENT", "TAXE LOCALE D'EQUIPEMENT", "INDEMNITE DE CONGE PAYE" ] }, "TITREFULL": "Loi n°70-601 du 9 juillet 1970 REMUNERATION DES DEBITANTS DE TABAC" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000321626", "NUM": "70-601", "DATE_PUBLI": "1970-07-10", "DATE_TEXTE": "1970-07-09", "ORIGINE_PUBLI": "JORF du 10 juillet 1970", "PAGE_DEB_PUBLI": 6457, "PAGE_FIN_PUBLI": 6504 } }, "META_COMMUN": { "ID": "JORFTEXT000000321626", "URL": "texte/version/JORF/TEXT/00/00/00/32/16/JORFTEXT000000321626.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX970601" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000335710": { "SM": { "CONTENU": "CONDITIONS D'APPLICATION DU DECRET 72102 DU 04-02-1972 AUX CREDITS DE TVA DEDUCTIBLE DES ETABLISSEMENTS PUBLICS." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000698499", "#text": "Décret n°72-102 du 4 février 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000698499", "@numtexte": "72-102", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-02-04" } ] }, "TITRE": "Décret n°72-1217 du 28 décembre 1972", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT INDIRECT", "TVA", "REFORME DE LA TVA" ] }, "TITREFULL": "Décret n°72-1217 du 28 décembre 1972 RELATIF AU REMBOURSEMENT DE CREDITS DE TVA DEDUCTIBLE DETENUS PAR LES ETABLISSEMENTS PUBLICS" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000335710", "NUM": "72-1217", "DATE_PUBLI": "1972-12-29", "DATE_TEXTE": "1972-12-28", "ORIGINE_PUBLI": "JORF du 29 décembre 1972", "PAGE_DEB_PUBLI": 13753 } }, "META_COMMUN": { "ID": "JORFTEXT000000335710", "URL": 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