{ "article": { "LEGIARTI000006295749": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "317 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-04-01", "DATE_DEBUT": "1981-05-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006295749", "URL": "article/LEGI/ARTI/00/00/06/29/57/LEGIARTI000006295749.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0317AFXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1585 D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1585 F", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000315341", "#text": "LOI 46-860 1946-04-30", "@sens": "source", "@cidtexte": "JORFTEXT000000315341", "@numtexte": "46-860", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1946-04-30" }, { "@id": "LEGIARTI000006364310", "@num": "1", "#text": "Loi n°76-394 du 6 mai 1976 - art. 1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000522258", "@numtexte": "76-394", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-06" }, { "@id": "JORFTEXT000000701797", "#text": "Décret 81-620 1981-05-20", "@sens": "source", "@cidtexte": "JORFTEXT000000701797", "@numtexte": "81-620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-20" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006819075", "@num": "R*421-22", "#text": "Code de l'urbanisme - art. R421-22 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 84-875 1984-10-01 (Décret de codification) : a modifié la table des matières de cet article", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "LEGIARTI000006323779", "@num": "1", "#text": "Décret n°81-620 du 20 mai 1981 - art. 1 (V) JORF 21 MAI 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000701797", "@numtexte": "81-620", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-20" }, { "@id": "LEGIARTI000006323780", "@num": "2", "#text": "Décret n°81-620 du 20 mai 1981 - art. 2 (V) JORF 21 MAI 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000701797", "@numtexte": "81-620", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-20" }, { "@id": "LEGIARTI000006323781", "@num": "3", "#text": "Décret n°81-620 du 20 mai 1981 - art. 3 (V) JORF 21 MAI 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000701797", "@numtexte": "81-620", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-20" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133692", "@fin": "1988-03-02", "#text": "IMPOSITIONS COMMUNALES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114397", "@fin": "1988-07-15", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084161", "@fin": "2007-09-01", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1971-01-03" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295748", "@fin": "1981-05-21", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295749", "@fin": "1984-04-01", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "1981-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295750", "@fin": "1987-04-25", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "1984-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295751", "@fin": "1992-07-04", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "1987-04-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295752", "@fin": "2002-01-01", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295753", "@fin": "2002-03-31", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006295754", "@fin": "2012-03-01", "@num": "317 sexies", "@etat": "ABROGE", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Pour la détermination de l'assiette de la taxe locale d'équipement, les constructions sont réparties, au sens des articles 1585 D et 1585 F du code général des impôts, entre les sept catégories suivantes :
\n
Catégories Valeur par mètre carré de plancher hors-oeuvre. 1° Constructions légères non agricoles et non utilisables pour l'habitation y compris les hangars autres que ceux qui sont mentionnés au 3° ci-dessous. 270 2° Locaux des exploitations agricoles à usage d'habitation des exploitants et de leur personnel :
\n Autres locaux des exploitations agricoles intéressant la production agricole ou une activité annexe de cette production ; Bâtiments affectés aux activités de conditionnement et de transformation des coopératives agricoles, viticoles, horticoles, ostréicoles et autres. 500 3° Entrepôts et hangars faisant l'objet d'une exploitation commerciale, industrielle ou artisanale :
\n Garages et aires de stationnement couvertes faisant l'objet d'une exploitation commerciale ou artisanale ; Locaux à usage industriel ou artisanal et bureaux y attenant ; Locaux des villages de vacances et des campings. 800
\n4° Locaux d'habitation et leurs annexes construits par les sociétés immobilières créées en application de la loi n° 46-860 du 30 avril 1946 :
\n
Foyers-hôtels pour travailleurs ; Locaux d'habitation et leurs annexes bénéficiant d'un prêt aidé à l'accession à la propriété ou d'un prêt locatif aidé ; Immeubles d'habitation collectifs remplissant les conditions nécessaires à l'octroi de prêts aidés à l'accession à la propriété. 700 5° Locaux d'habitation et leurs annexes bénéficiant d'un prêt conventionné ; Immeubles d'habitation collectifs remplissant les conditions nécessaires à l'octroi de prêts conventionnés. 1.000 6° Parties des bâtiments hôteliers destinés à l'hébergement des clients. 1.400 7° Autres constructions soumises à la réglementation du permis de construire. 1.900
\n
Ces valeurs forfaitaires sont majorées de 10 % dans les communes de la région d'Ile-de-France, telle qu'elle est définie à l'article 1er de la loi n° 76-394 du 6 mai 1976.
\n
\n
Afin de bénéficier du classement en 4° ou en 5° catégorie, le titulaire de l'autorisation de construire doit fournir au directeur départemental de l'équipement ou, en cas d'application de l'article R. 421-22 du code de l'urbanisme, au maire, dans le délai de 9 mois à compter de la notification de l'autorisation ou de la délivrance tacite de celle-ci, une attestation de l'organisme de financement précisant que le prêt aidé à l'accession à la propriété, le prêt locatif aidé ou le prêt conventionné a été octroyé.
\n
\n
A l'expiration de ce délai, faute pour le constructeur de fournir cette attestation, la taxe est liquidée au taux afférent à la 7ème catégorie (1).
\n
\n
II. A défaut de délibération du conseil municipal fixant le taux de la catégorie 1, le taux qui est applicable à cette catégorie est celui qui a été fixé antérieurement à la publication du décret n° 81-620 du 20 mai 1981 relatif à la taxe locale d'équipement pour la catégorie 2.
\n
\n
Pour les autres catégories, en l'absence de délibération du conseil municipal ou de l'organe délibérant de l'établissement public groupant plusieurs communes, les taux fixés respectivement pour les catégories correspondantes antérieurement à la publication du décret précité s'appliquent sans modification.
\n
\n
(1) Dispositions applicables aux bâtiments ayant fait l'objet de demandes de permis de construire déposées postérieurement à la publication du décret n° 81-620 du 20 mai 1981 (J.O. du 21) relatif à la taxe locale d'équipement.
\n
" } }, "LEGIARTI000006295750": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "317 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-04-25", "DATE_DEBUT": "1984-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006295750", "URL": "article/LEGI/ARTI/00/00/06/29/57/LEGIARTI000006295750.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0317AFXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1585 D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1585 F", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000315341", "#text": "LOI 46-860 1946-04-30", "@sens": "source", "@cidtexte": "JORFTEXT000000315341", "@numtexte": "46-860", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1946-04-30" }, { "@id": "LEGIARTI000006364310", "@num": "1", "#text": "Loi n°76-394 du 6 mai 1976 - art. 1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000522258", "@numtexte": "76-394", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-06" }, { "@id": "JORFTEXT000000701797", "#text": "Décret 81-620 1981-05-20", "@sens": "source", "@cidtexte": "JORFTEXT000000701797", "@numtexte": "81-620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-20" }, { "@id": "JORFTEXT000000691353", "#text": "Décret 83-1261 1983-12-30 art. 38 JORF 7 janvier 1984, en vigueur le 1er avril 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000691353", "@numtexte": "83-1261", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "JORFTEXT000000882285", "#text": "Décret 85-1007 1985-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000882285", "@numtexte": "85-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "LEGITEXT000006074075", "#text": "Code de l'urbanisme R244-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133692", "@fin": "1988-03-02", "#text": "IMPOSITIONS COMMUNALES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114397", "@fin": "1988-07-15", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084161", "@fin": "2007-09-01", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1971-01-03" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295748", "@fin": "1981-05-21", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295749", "@fin": "1984-04-01", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "1981-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295750", "@fin": "1987-04-25", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "1984-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295751", "@fin": "1992-07-04", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "1987-04-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295752", "@fin": "2002-01-01", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295753", "@fin": "2002-03-31", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006295754", "@fin": "2012-03-01", "@num": "317 sexies", "@etat": "ABROGE", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Pour la détermination de l'assiette de la taxe locale d'équipement, les constructions sont réparties, au sens des articles 1585 D et 1585 F du code général des impôts, entre les sept catégories suivantes :
\n
Catégories Valeur par mètre carré de plancher hors-oeuvre. 1° Constructions légères non agricoles et non utilisables pour l'habitation y compris les hangars autres que ceux qui sont mentionnés au 3° ci-dessous. 270 2° Locaux des exploitations agricoles à usage d'habitation des exploitants et de leur personnel :
\n Autres locaux des exploitations agricoles intéressant la production agricole ou une activité annexe de cette production ; Bâtiments affectés aux activités de conditionnement et de transformation des coopératives agricoles, viticoles, horticoles, ostréicoles et autres. 500 3° Entrepôts et hangars faisant l'objet d'une exploitation commerciale, industrielle ou artisanale :
\n Garages et aires de stationnement couvertes faisant l'objet d'une exploitation commerciale ou artisanale ; Locaux à usage industriel ou artisanal et bureaux y attenant ; Locaux des villages de vacances et des campings. 800
\n4° Locaux d'habitation et leurs annexes construits par les sociétés immobilières créées en application de la loi n° 46-860 du 30 avril 1946 :
\n
Foyers-hôtels pour travailleurs ; Locaux d'habitation et leurs annexes bénéficiant d'un prêt aidé à l'accession à la propriété ou d'un prêt locatif aidé ; Immeubles d'habitation collectifs remplissant les conditions nécessaires à l'octroi de prêts aidés à l'accession à la propriété. 700 5° Locaux d'habitation et leurs annexes bénéficiant d'un prêt conventionné ; Immeubles d'habitation collectifs remplissant les conditions nécessaires à l'octroi de prêts conventionnés. 1.000 6° Parties des bâtiments hôteliers destinés à l'hébergement des clients. 1.400 7° Autres constructions soumises à la réglementation du permis de construire. 1.900
\n
Ces valeurs forfaitaires sont majorées de 10 % dans les communes de la région d'Ile-de-France, telle qu'elle est définie à l'article 1er de la loi n° 76-394 du 6 mai 1976.
\n
\n
Afin de bénéficier du classement en 4° ou en 5° catégorie, le titulaire du permis de construire doit fournir au responsable du service de l'Etat, dans le département, chargé de l'urbanisme, ou, en cas d'application de l'article R. 424-1 du code de l'urbanisme, au maire, dans le délai de neuf mois à compter de la notification du permis de construire ou de la délivrance tacite de celui-ci, une attestation de l'organisme de financement précisant que le prêt aidé à l'accession à la propriété, le prêt locatif aidé ou le prêt conventionné a été octroyé.
\n
\n
A l'expiration de ce délai, faute pour le constructeur de fournir cette attestation, la taxe est liquidée au taux afférent à la 7ème catégorie (1).
\n
\n
II. A défaut de délibération du conseil municipal fixant le taux de la catégorie 1, le taux qui est applicable à cette catégorie est celui qui a été fixé antérieurement à la publication du décret n° 81-620 du 20 mai 1981 relatif à la taxe locale d'équipement pour la catégorie 2.
\n
\n
Pour les autres catégories, en l'absence de délibération du conseil municipal ou de l'organe délibérant de l'établissement public groupant plusieurs communes, les taux fixés respectivement pour les catégories correspondantes antérieurement à la publication du décret précité s'appliquent sans modification.
\n
\n
(1) Dispositions applicables aux bâtiments ayant fait l'objet de demandes de permis de construire déposées postérieurement à la publication du décret n° 81-620 du 20 mai 1981 (J.O. du 21) relatif à la taxe locale d'équipement.
\n
" } }, "LEGIARTI000006295751": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "317 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-04", "DATE_DEBUT": "1987-04-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006295751", "URL": "article/LEGI/ARTI/00/00/06/29/57/LEGIARTI000006295751.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0317AFXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1585 D 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1585 F", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000315341", "#text": "Loi 46-860 1946-04-30", "@sens": "source", "@cidtexte": "JORFTEXT000000315341", "@numtexte": "46-860", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1946-04-30" }, { "@id": "LEGIARTI000006364310", "@num": "1", "#text": "Loi n°76-394 du 6 mai 1976 - art. 1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000522258", "@numtexte": "76-394", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-06" }, { "@id": "JORFTEXT000000701797", "#text": "Décret 81-620 1981-05-20", "@sens": "source", "@cidtexte": "JORFTEXT000000701797", "@numtexte": "81-620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-20" }, { "@id": "LEGIARTI000006325236", "@num": "1", "#text": "Décret n°87-285 du 22 avril 1987 - art. 1 (V) JORF 25 avril 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000332088", "@nortexte": "EQUU8700121D", "@numtexte": "87-285", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-22" }, { "@id": "LEGIARTI000006325237", "@num": "2", "#text": "Décret n°87-285 du 22 avril 1987 - art. 2 (V) JORF 25 avril 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000332088", "@nortexte": "EQUU8700121D", "@numtexte": "87-285", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-22" }, { "@id": "LEGIARTI000006325238", "@num": "3", "#text": "Décret n°87-285 du 22 avril 1987 - art. 3 (V) JORF 25 avril 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000332088", "@nortexte": "EQUU8700121D", "@numtexte": "87-285", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-22" }, { "@id": "LEGIARTI000006815842", "@num": "L422-2", "#text": "Code de l'urbanisme - art. L422-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819070", "@num": "R*421-21", "#text": "Code de l'urbanisme - art. R421-21 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162034", "@fin": "2013-06-01", "#text": "Section I : Taxe locale d'équipement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146686", "@fin": "2999-01-01", "#text": "Chapitre II : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133670", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114394", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295748", "@fin": "1981-05-21", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295749", "@fin": "1984-04-01", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "1981-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295750", "@fin": "1987-04-25", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "1984-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295751", "@fin": "1992-07-04", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "1987-04-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295752", "@fin": "2002-01-01", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295753", "@fin": "2002-03-31", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006295754", "@fin": "2012-03-01", "@num": "317 sexies", "@etat": "ABROGE", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Pour la détermination de l'assiette de la taxe locale d'équipement, les constructions sont réparties, au sens des articles 1585 D et 1585 F du code général des impôts, entre les sept catégories suivantes :
\n
Catégories / Valeur par mètre carré de plancher hors-oeuvre.
\n
1° Constructions légères non agricoles et non utilisables pour l'habitation y compris les hangars autres que ceux qui sont mentionnés au 3° ci-dessous / 270.
\n
2° Locaux des exploitations agricoles à usage d'habitation des exploitants et de leur personnel :
\n
Autres locaux des exploitations agricoles intéressant la production agricole ou une activité annexe de cette production ;
\n
Bâtiments affectés aux activités de conditionnement et de transformation des coopératives agricoles, viticoles, horticoles, ostréicoles et autres / 500.
\n
3° Entrepôts et hangars faisant l'objet d'une exploitation commerciale, industrielle ou artisanale :
\n
Garages et aires de stationnement couvertes faisant l'objet d'une exploitation commerciale ou artisanale ;
\n
Locaux à usage industriel ou artisanal et bureaux y attenant ;
\n
Locaux des villages de vacances et des campings / 800.
\n
4° Locaux d'habitation et leurs annexes construits par les sociétés immobilières créées en application de la loi n° 46-860 du 30 avril 1946 :
\n
Foyers-hôtels pour travailleurs ;
\n
Locaux d'habitation et leurs annexes bénéficiant d'un prêt aidé à l'accession à la propriété ou d'un prêt locatif aidé ;
\n
Immeubles d'habitation collectifs remplissant les conditions nécessaires à l'octroi de prêts aidés à l'accession à la propriété / 700.
\n
5° Locaux à usage d'habitation principale et leurs annexes bénéficiant d'un prêt conventionné ou remplissant les conditions nécessaires à l'octroi d'un tel prêt / 1.000.
\n
6° Parties des bâtiments hôteliers destinés à l'hébergement des clients / 1.400.
\n
7° Autres constructions soumises à la réglementation du permis de construire / 1.900
\n
Les valeurs définies ci-dessus sont fixées par référence à l'indice du coût de la construction publié par l'Institut national de la statistique et des études économiques pour le deuxième trimestre 1986, soit l'indice 859.
\n
Elles sont modifiées comme il est prévu à l'article 1585-D-I du code général des impôts, au 1er novembre de chaque année, en fonction du dernier indice du coût de la construction établi par l'Institut national de la statistique et des études économiques et publié au Journal officiel.
\n
Les valeurs ainsi modifiées sont arrondies à la dizaine de francs inférieure. Elles sont applicables aux constructions pour lesquelles le permis de construire a été notifié ou tacitement délivré, ou, s'il s'agit de constructions soumises à la déclaration prévue à l'article L. 422-2 du code de l'urbanisme, pour lesquelles le délai d'opposition dont, en vertu de ce même article, dispose l'autorité compétente en matière de permis de construire, est venu à expiration, postérieurement au 1er novembre de chaque année et antérieurement au 1er novembre de l'année suivante.
\n
Ces valeurs forfaitaires sont majorées de 10 p. 100 dans les communes de la région d'Ile-de-France, telle qu'elle est définie à l'article 1er de la loi n° 76-394 du 6 mai 1976.
\n
II. A défaut de délibération du conseil municipal fixant le taux de la catégorie 1, le taux qui est applicable à cette catégorie est celui qui a été fixé antérieurement à la publication du décret n° 81-620 du 20 mai 1981 relatif à la taxe locale d'équipement pour la catégorie 2.
\n
\n
Pour les autres catégories, en l'absence de délibération du conseil municipal ou de l'organe délibérant de l'établissement public groupant plusieurs communes, les taux fixés respectivement pour les catégories correspondantes antérieurement à la publication du décret précité s'appliquent sans modification.
\n
\n
III. Afin de bénéficier du classement en 4è catégorie, l'intéressé doit fournir au responsable du service de l'Etat chargé de l'urbanisme dans le département ou, en cas d'application de l'article R. 421-21 du code de l'urbanisme, au maire :
\n
- une attestation de l'organisme de financement précisant que le prêt aidé à l'accession à la propriété ou le prêt locatif aidé a été octroyé ;
\n
- ou, pour les immeubles d'habitation collectifs, une attestation que les constructions satisfont aux conditions nécessaires à l'octroi de tels prêts.
\n
Cette attestation doit être remise à l'autorité ci-dessus désignée dans le délai de quinze mois suivant la notification du permis de construire, sa délivrance tacite ou la date à laquelle les travaux soumis à la déclaration prévue à l'article L. 422-2 du code de l'urbanisme peuvent, en l'absence d'opposition, être exécutés.
\n
A l'expiration de ce délai, faute pour le constructeur de fournir cette attestation, la taxe est liquidée par application de la valeur forfaitaire et du taux prévus pour la cinquième catégorie si la construction remplit les conditions nécessaires à l'attribution d'un prêt conventionné ; dans le cas contraire, la taxe est liquidée dans les conditions applicables pour la septième catégorie.
\n
IV. Afin de pouvoir bénéficier du classement en cinquième catégorie et, à défaut de la production d'une justification de l'octroi d'un prêt conventionné, l'intéressé doit attester au responsable du service de l'Etat chargé de l'urbanisme dans le département ou, en cas d'application de l'article R. 421-21 du code de l'urbanisme, au maire, que la construction satisfait aux conditions de prix fixées par la réglementation applicable aux prêts conventionnés.
\n
La justification ou l'attestation précitée doit être remise à l'autorité ci-dessus désignée dans le délai de quinze mois suivant la notification du permis de construire, sa délivrance tacite ou la date à laquelle les travaux soumis à la déclaration prévue à l'article L. 422-2 du code de l'urbanisme peuvent, en l'absence d'opposition, être exécutés.
\n
A l'expiration de ce délai, faute pour le constructeur de produire l'un ou l'autre de ces documents, la taxe est liquidée par application de la valeur forfaitaire et du taux prévus pour la septième catégorie.
\n

\n
" } }, "LEGIARTI000006295752": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "317 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006295752", "URL": "article/LEGI/ARTI/00/00/06/29/57/LEGIARTI000006295752.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0317AFXXXXXAE" } }, "NOTA": { "CONTENU": "

L'article R. 331-68 du code de la construction et de l'habitation a été abrogé par l'article 3 du décret n° 2001-911 du 4 octobre 2001.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1585 D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000701797", "#text": "Décret 81-620 1981-05-20", "@sens": "source", "@cidtexte": "JORFTEXT000000701797", "@numtexte": "81-620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-20" }, { "@id": "JORFTEXT000000359191", "#text": "Décret 92-836 1992-08-27", "@sens": "source", "@cidtexte": "JORFTEXT000000359191", "@nortexte": "BUDF9200027D", "@numtexte": "92-836", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "@id": "LEGIARTI000006815842", "@num": "L422-2", "#text": "Code de l'urbanisme - art. L422-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819070", "@num": "R*421-21", "#text": "Code de l'urbanisme - art. R421-21 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898708", "@num": "R331-68", "#text": "Code de la construction et de l'habitation. - art. R331-68 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006840647", "@num": "40", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 40 (V) JORF 27 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162034", "@fin": "2013-06-01", "#text": "Section I : Taxe locale d'équipement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146686", "@fin": "2999-01-01", "#text": "Chapitre II : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133670", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114394", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295748", "@fin": "1981-05-21", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295749", "@fin": "1984-04-01", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "1981-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295750", "@fin": "1987-04-25", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "1984-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295751", "@fin": "1992-07-04", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "1987-04-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295752", "@fin": "2002-01-01", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295753", "@fin": "2002-03-31", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006295754", "@fin": "2012-03-01", "@num": "317 sexies", "@etat": "ABROGE", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les valeurs modifiées conformément aux dispositions du I de l'article 1585 D du code général des impôts sont arrondies à la dizaine de francs inférieure. Elles sont applicables aux constructions pour lesquelles le permis de construire a été notifié ou tacitement délivré, ou, s'il s'agit de constructions soumises à la déclaration prévue à l'article L. 422-2 du code de l'urbanisme, pour lesquelles le délai d'opposition dont, en vertu de ce même article, dispose l'autorité compétente en matière de permis de construire, est venu à expiration, postérieurement au 1er juillet de chaque année et antérieurement au 1er juillet de l'année suivante.
\n
\n
II. A défaut de délibération du conseil municipal fixant le taux de la catégorie 1 visée au 1° du troisième alinéa du I de l'article 1585 D, le taux qui est applicable à cette catégorie est celui qui a été fixé antérieurement à la publication du décret n° 81-620 du 20 mai 1981 relatif à la taxe locale d'équipement pour la catégorie 2 visée au 2° du troisième alinéa du I du même article.
\n
Pour les autres catégories, en l'absence de délibération du conseil municipal ou de l'organe délibérant de l'établissement public groupant plusieurs communes, les taux fixés respectivement pour les catégories correspondantes antérieurement à la publication du décret précité s'appliquent sans modification.
\n
III. Afin de bénéficier du classement en 4e catégorie visée au 4° du troisième alinéa du I de l'article 1585 D, l'intéressé doit fournir au responsable du service de l'Etat chargé de l'urbanisme dans le département ou, en cas d'application de l'article R. 421-21 du code de l'urbanisme, au maire :
\n
Une attestation de l'organisme de financement précisant que le prêt aidé à l'accession à la propriété ou le prêt locatif aidé a été octroyé ;
\n
Ou, pour les immeubles d'habitation collectifs, une attestation que les constructions satisfont aux conditions nécessaires à l'octroi de tels prêts.
\n
Cette attestation doit être remise à l'autorité ci-dessus désignée dans le délai de quinze mois suivant la notification du permis de construire, sa délivrance tacite ou la date à laquelle les travaux soumis à la déclaration prévue à l'article L. 422-2 du code de l'urbanisme peuvent, en l'absence d'opposition, être exécutés.
\n
A l'expiration de ce délai, faute pour le constructeur de fournir cette attestation, la taxe est liquidée par application de la valeur forfaitaire et du taux prévus pour la 5e catégorie visée au 5° du troisième alinéa du I de l'article 1585 D si la construction remplit les conditions nécessaires à l'attribution d'un prêt conventionné, ou si les prix de revient ne sont pas supérieurs aux prix plafonds prévus pour l'application de l'article R. 331-68 du code de la construction et de l'habitation ; dans le cas contraire, la taxe est liquidée dans les conditions applicables pour la 7e catégorie visée au 7° du troisième alinéa du I de l'article 1585 D.
\n
IV. Afin de pouvoir bénéficier du classement en 5e catégorie visée au 5° du troisième alinéa du I de l'article 1585 D et à défaut de la production d'une justification de l'octroi d'un prêt conventionné, l'intéressé doit attester au responsable du service de l'Etat chargé de l'urbanisme dans le département ou, en cas d'application de l'article R. 421-21 du code de l'urbanisme, au maire, que la construction satisfait aux conditions de prix fixées par la réglementation applicable aux prêts conventionnés.
\n
La justification ou l'attestation précitée doit être remise à l'autorité ci-dessus désignée dans le délai de quinze mois suivant la notification du permis de construire, sa délivrance tacite ou la date à laquelle les travaux soumis à la déclaration prévue à l'article L. 422-2 du code de l'urbanisme peuvent, en l'absence d'opposition, être exécutés.
\n
A l'expiration de ce délai, faute pour le constructeur de produire l'un ou l'autre de ces documents, la taxe est liquidée par application de la valeur forfaitaire et du taux prévus pour la 7e catégorie visée au 7° du troisième alinéa du I de l'article 1585 D.
" } }, "LEGIARTI000006295753": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "317 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "2002-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006295753", "URL": "article/LEGI/ARTI/00/00/06/29/57/LEGIARTI000006295753.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0317AFXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1585 D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000701797", "#text": "Décret 81-620 1981-05-20", "@sens": "source", "@cidtexte": "JORFTEXT000000701797", "@numtexte": "81-620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-20" }, { "@id": "LEGIARTI000006740042", "@num": "3", "#text": "Décret n°2001-95 du 2 février 2001 - art. 3 (V) JORF 3 février 2001 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000404525", "@nortexte": "ECOZ0000018D", "@numtexte": "2001-95", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-02-02" }, { "@id": "LEGIARTI000006740046", "@num": "7", "#text": "Décret n°2001-95 du 2 février 2001 - art. 7 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000404525", "@nortexte": "ECOZ0000018D", "@numtexte": "2001-95", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "2001-02-02" }, { "@id": "LEGIARTI000006815842", "@num": "L422-2", "#text": "Code de l'urbanisme - art. L422-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819070", "@num": "R*421-21", "#text": "Code de l'urbanisme - art. R421-21 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898708", "@num": "R331-68", "#text": "Code de la construction et de l'habitation. - art. R331-68 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162034", "@fin": "2013-06-01", "#text": "Section I : Taxe locale d'équipement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146686", "@fin": "2999-01-01", "#text": "Chapitre II : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133670", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114394", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295748", "@fin": "1981-05-21", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295749", "@fin": "1984-04-01", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "1981-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295750", "@fin": "1987-04-25", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "1984-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295751", "@fin": "1992-07-04", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "1987-04-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295752", "@fin": "2002-01-01", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295753", "@fin": "2002-03-31", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006295754", "@fin": "2012-03-01", "@num": "317 sexies", "@etat": "ABROGE", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les valeurs modifiées conformément aux dispositions du I de l'article 1585 D du code général des impôts sont arrondies à l'euro le plus proche, la fraction égale à 0,5 étant comptée pour 1. Elles sont applicables aux constructions pour lesquelles le permis de construire a été notifié ou tacitement délivré, ou, s'il s'agit de constructions soumises à la déclaration prévue à l'article L. 422-2 du code de l'urbanisme, pour lesquelles le délai d'opposition dont, en vertu de ce même article, dispose l'autorité compétente en matière de permis de construire, est venu à expiration, postérieurement au 1er juillet de chaque année et antérieurement au 1er juillet de l'année suivante.
\n
\n
II. A défaut de délibération du conseil municipal fixant le taux de la catégorie 1 visée au 1° du troisième alinéa du I de l'article 1585 D, le taux qui est applicable à cette catégorie est celui qui a été fixé antérieurement à la publication du décret n° 81-620 du 20 mai 1981 relatif à la taxe locale d'équipement pour la catégorie 2 visée au 2° du troisième alinéa du I du même article.
\n
Pour les autres catégories, en l'absence de délibération du conseil municipal ou de l'organe délibérant de l'établissement public groupant plusieurs communes, les taux fixés respectivement pour les catégories correspondantes antérieurement à la publication du décret précité s'appliquent sans modification.
\n
III. Afin de bénéficier du classement en 4e catégorie visée au 4° du troisième alinéa du I de l'article 1585 D, l'intéressé doit fournir au responsable du service de l'Etat chargé de l'urbanisme dans le département ou, en cas d'application de l'article R. 421-21 du code de l'urbanisme, au maire :
\n
Une attestation de l'organisme de financement précisant que le prêt aidé à l'accession à la propriété ou le prêt locatif aidé a été octroyé ;
\n
Ou, pour les immeubles d'habitation collectifs, une attestation que les constructions satisfont aux conditions nécessaires à l'octroi de tels prêts.
\n
Cette attestation doit être remise à l'autorité ci-dessus désignée dans le délai de quinze mois suivant la notification du permis de construire, sa délivrance tacite ou la date à laquelle les travaux soumis à la déclaration prévue à l'article L. 422-2 du code de l'urbanisme peuvent, en l'absence d'opposition, être exécutés.
\n
A l'expiration de ce délai, faute pour le constructeur de fournir cette attestation, la taxe est liquidée par application de la valeur forfaitaire et du taux prévus pour la 5e catégorie visée au 5° du troisième alinéa du I de l'article 1585 D si la construction remplit les conditions nécessaires à l'attribution d'un prêt conventionné, ou si les prix de revient ne sont pas supérieurs aux prix plafonds prévus pour l'application de l'article R. 331-68 du code de la construction et de l'habitation ; dans le cas contraire, la taxe est liquidée dans les conditions applicables pour la 7e catégorie visée au 7° du troisième alinéa du I de l'article 1585 D.
\n
IV. Afin de pouvoir bénéficier du classement en 5e catégorie visée au 5° du troisième alinéa du I de l'article 1585 D et à défaut de la production d'une justification de l'octroi d'un prêt conventionné, l'intéressé doit attester au responsable du service de l'Etat chargé de l'urbanisme dans le département ou, en cas d'application de l'article R. 421-21 du code de l'urbanisme, au maire, que la construction satisfait aux conditions de prix fixées par la réglementation applicable aux prêts conventionnés.
\n
La justification ou l'attestation précitée doit être remise à l'autorité ci-dessus désignée dans le délai de quinze mois suivant la notification du permis de construire, sa délivrance tacite ou la date à laquelle les travaux soumis à la déclaration prévue à l'article L. 422-2 du code de l'urbanisme peuvent, en l'absence d'opposition, être exécutés.
\n
A l'expiration de ce délai, faute pour le constructeur de produire l'un ou l'autre de ces documents, la taxe est liquidée par application de la valeur forfaitaire et du taux prévus pour la 7e catégorie visée au 7° du troisième alinéa du I de l'article 1585 D.
" } }, "LEGIARTI000006295754": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "317 sexies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006295754", "URL": "article/LEGI/ARTI/00/00/06/29/57/LEGIARTI000006295754.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0317AFXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1585 D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000701797", "#text": "Décret n°81-620 du 20 mai 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000701797", "@numtexte": "81-620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-20" }, { "@id": "JORFTEXT000000596281", "#text": "Décret 2002-923 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006212783", "@num": "6", "#text": "Décret n°2002-923 du 6 juin 2002 - art. 6 () JORF 8 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000025203385", "@num": "2", "#text": "Décret n°2012-87\n du 25 janvier 2012 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000025202074", "@nortexte": "DEVL1122562D", "@numtexte": "2012-87", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-25" }, { "@id": "LEGIARTI000006815842", "@num": "L422-2", "#text": "Code de l'urbanisme - art. L422-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819070", "@num": "R*421-21", "#text": "Code de l'urbanisme - art. R*421-21", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898708", "@num": "R331-68", "#text": "Code de la construction et de l'habitation. - art. R331-68", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162034", "@fin": "2013-06-01", "#text": "Section I : Taxe locale d'équipement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146686", "@fin": "2999-01-01", "#text": "Chapitre II : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133670", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114394", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295748", "@fin": "1981-05-21", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295749", "@fin": "1984-04-01", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "1981-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295750", "@fin": "1987-04-25", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "1984-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295751", "@fin": "1992-07-04", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "1987-04-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295752", "@fin": "2002-01-01", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295753", "@fin": "2002-03-31", "@num": "317 sexies", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006295754", "@fin": "2012-03-01", "@num": "317 sexies", "@etat": "ABROGE", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les valeurs modifiées conformément aux dispositions du I de l'article 1585 D du code général des impôts sont arrondies à l'euro le plus proche, la fraction égale à 0,5 étant comptée pour 1. Elles sont applicables aux constructions pour lesquelles le permis de construire a été notifié ou tacitement délivré, ou, s'il s'agit de constructions soumises à la déclaration prévue à l'article L. 422-2 du code de l'urbanisme, pour lesquelles le délai d'opposition dont, en vertu de ce même article, dispose l'autorité compétente en matière de permis de construire, est venu à expiration, postérieurement au 1er juillet de chaque année et antérieurement au 1er juillet de l'année suivante.
\n
\n
II. A défaut de délibération du conseil municipal fixant le taux de la catégorie 1 visée au 1° du I de l'article 1585 D, le taux qui est applicable à cette catégorie est celui qui a été fixé antérieurement à la publication du décret n° 81-620 du 20 mai 1981 relatif à la taxe locale d'équipement pour la catégorie 2 visée au 2° du I du même article.
\n
Pour les autres catégories, en l'absence de délibération du conseil municipal ou de l'organe délibérant de l'établissement public groupant plusieurs communes, les taux fixés respectivement pour les catégories correspondantes antérieurement à la publication du décret précité s'appliquent sans modification.
\n
III. Afin de bénéficier du classement en 4e catégorie visée au 4° du I de l'article 1585 D, l'intéressé doit fournir au responsable du service de l'Etat chargé de l'urbanisme dans le département ou, en cas d'application de l'article R. 421-21 du code de l'urbanisme, au maire :
\n
Une attestation de l'organisme de financement précisant que le prêt aidé à l'accession à la propriété ou le prêt locatif aidé a été octroyé ;
\n
Ou, pour les immeubles d'habitation collectifs, une attestation que les constructions satisfont aux conditions nécessaires à l'octroi de tels prêts.
\n
Cette attestation doit être remise à l'autorité ci-dessus désignée dans le délai de quinze mois suivant la notification du permis de construire, sa délivrance tacite ou la date à laquelle les travaux soumis à la déclaration prévue à l'article L. 422-2 du code de l'urbanisme peuvent, en l'absence d'opposition, être exécutés.
\n
A l'expiration de ce délai, faute pour le constructeur de fournir cette attestation, la taxe est liquidée par application de la valeur forfaitaire et du taux prévus pour la 5e catégorie visée au 5° du I de l'article 1585 D si la construction remplit les conditions nécessaires à l'attribution d'un prêt conventionné, ou si les prix de revient ne sont pas supérieurs aux prix plafonds prévus pour l'application de l'article R. 331-68 du code de la construction et de l'habitation ; dans le cas contraire, la taxe est liquidée dans les conditions applicables pour la 7e catégorie visée au 7° du I de l'article 1585 D.
\n
IV. Afin de pouvoir bénéficier du classement en 5e catégorie visée au 5° du I de l'article 1585 D et à défaut de la production d'une justification de l'octroi d'un prêt conventionné, l'intéressé doit attester au responsable du service de l'Etat chargé de l'urbanisme dans le département ou, en cas d'application de l'article R. 421-21 du code de l'urbanisme, au maire, que la construction satisfait aux conditions de prix fixées par la réglementation applicable aux prêts conventionnés.
\n
La justification ou l'attestation précitée doit être remise à l'autorité ci-dessus désignée dans le délai de quinze mois suivant la notification du permis de construire, sa délivrance tacite ou la date à laquelle les travaux soumis à la déclaration prévue à l'article L. 422-2 du code de l'urbanisme peuvent, en l'absence d'opposition, être exécutés.
\n
A l'expiration de ce délai, faute pour le constructeur de produire l'un ou l'autre de ces documents, la taxe est liquidée par application de la valeur forfaitaire et du taux prévus pour la 7e catégorie visée au 7° du I de l'article 1585 D.
" } }, "LEGIARTI000006323779": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1981-05-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006323779", "URL": "article/LEGI/ARTI/00/00/06/32/37/LEGIARTI000006323779.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHDFXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1585 D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1585 F", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 317 sexies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000315341", "#text": "LOI 46-860 1946-04-30", "@sens": "source", "@cidtexte": "JORFTEXT000000315341", "@numtexte": "46-860", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1946-04-30" }, { "@id": "LEGIARTI000006364310", "@num": "1", "#text": "Loi n°76-394 du 6 mai 1976 - art. 1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000522258", "@numtexte": "76-394", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-06" }, { "@id": "JORFTEXT000000701797", "#text": "Décret 81-620 1981-05-20 ART. 3 : DATE D'EFFET", "@sens": "source", "@cidtexte": "JORFTEXT000000701797", "@numtexte": "81-620", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-20" }, { "@id": "LEGIARTI000006323781", "@num": "3", "#text": "Décret n°81-620 du 20 mai 1981 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000701797", "@numtexte": "81-620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-20" }, { "@id": "LEGIARTI000006295749", "@num": "317 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819075", "@num": "R421-22", "#text": "Code de l'urbanisme - art. R421-22 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000701797", "@num": "81-620", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°81-620 du 20 mai 1981 RELATIF A LA TAXE LOCALE D'EQUIPEMENT;DETERMINATION DE L'ASSIETTE DE CETTE TAXE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000701797", "@c_titre_court": "Décret n°81-620 du 20 mai 1981" }, { "@fin": "2999-01-01", "#text": "Décret n°81-620 du 20 mai 1981 RELATIF A LA TAXE LOCALE D'EQUIPEMENT ET MODIFIANT L'ANNEXE II DU CODE GENERAL DES IMPOTS", "@debut": "1981-05-21", "@id_txt": "LEGITEXT000006063554", "@c_titre_court": "Décret n°81-620 du 20 mai 1981" } ], "@date_publi": "1981-05-21", "@date_signature": "1981-05-20" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006323779", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1981-05-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'article 317 sexies de l'annexe II du code général des impôts est remplacé par les dispositions suivantes :

\n
\n

Article 317 sexies.

\n
\n

Pour la détermination de l'assiette de la taxe locale d'équipement, les constructions sont réparties, au sens des articles 1585 D et 1585 F du code général des impôts, entre les sept catégories suivantes :

------------------------------------------------------------------- : : VALEUR :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

: C A T E G O R I E S : par mètre carré :

: : de plancher :

: : hors oeuvre. :

:-----------------------------------------------:-----------------:

: 1. Constructions légères non agricoles et : Francs. :

: non utilisables pour l'habitation, y : :

: compris les hangars autres que ceux qui : :

: sont mentionnés au 3° ci-dessous. : 270 :

: : :

: 2. Locaux des exploitations agricoles à usage : :

: d'habitation des exploitants et de leur : :

: personnel : : :

: Autres locaux des exploitations : :

: agricoles intéressant la production : :

: agricole ou une activité annexe de : :

: cette production ; : :

: Bâtiments affectés aux activités de : :

: conditionnement et de transformation : :

: des coopératives agricoles, viticoles, : :

: horticoles, ostréicoles et autres : 500 :

-------------------------------------------------------------------------------------------------------------------------------------- : : VALEUR :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

: C A T E G O R I E S : par mètre carré :

: : de plancher :

: : hors oeuvre. :

:-----------------------------------------------:-----------------:

: 3. Entrepôts et hangars faisant l'objet d'une : Francs. :

: exploitation commerciale, industrielle : :

: ou artisanale : : :

: Garages et aires de stationnement : :

: couvertes faisant l'objet d'une : :

: exploitation commerciale ou artisanale ; : :

: Locaux à usage industriel ou artisanal : :

: et bureaux y attenant ; : :

: Locaux des villages de vacances et des : :

: campings. : 800 :

: : :

: 4. Locaux d'habitation et leurs annexes : :

: construits par les sociétés : :

: immobilières créées en application de : :

: la loi n° 46-860 du 30 avril 1946 : : :

: Foyers-hôtels pour travailleurs ; : :

: Locaux d'habitation et leurs annexes : :

: bénéficiant d'un prêt aidé à : :

: l'accession à la propriété ou d'un : :

: prêt locatif aidé ; : :

-------------------------------------------------------------------------------------------------------------------------------------- : : VALEUR :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

: C A T E G O R I E S : par mètre carré :

: : de plancher :

: : hors oeuvre. :

:-----------------------------------------------:-----------------:

: : Francs. :

: Immeubles d'habitation collectifs : :

: remplissant les conditions nécessaires : :

: à l'octroi de prêts aidés à l'accession : :

: à la propriété. : 700 :

: : :

: 5. Locaux d'habitation et leurs annexes : :

: bénéficiant d'un prêt conventionné : : :

: Immeubles d'habitation collectifs : :

: remplissant les conditions nécessaires : :

: à l'octroi de prêts conventionnés : 1.000 :

: : :

: 6. Parties des bâtiments hôteliers destinés : :

: à l'hébergement des clients. : 1.400 :

: : :

: 7. Autres constructions soumises à la : :

: réglementation du permis de construire. : 1.900 :

-------------------------------------------------------------------

Ces valeurs forfaitaires sont majorées de 10 p. 100 dans les communes de la région d'Ile-de-France, telle qu'elle est définie à l'article 1er de la loi n° 76-394 du 6 mai 1976.

\n
\n
\n

Afin de bénéficier du classement en quatrième ou en cinquième catégorie, le titulaire de l'autorisation de construire doit fournir au directeur départemental de l'équipement ou, en cas d'application de l'article R. 421-22 du code de l'urbanisme, au maire, dans le délai de 9 mois à compter de la notification de l'autorisation ou de la délivrance tacite de celle-ci, une attestation de l'organisme de financement précisant que le prêt aidé à l'accession à la propriété, le prêt locatif aidé ou le prêt conventionné a été octroyé.

\n
\n
\n

A l'expiration de ce délai, faute pour le constructeur de fournir cette attestation, la taxe est liquidée au taux afférent à la 7e catégorie.

\n
\n
" } }, "LEGIARTI000006323780": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1981-05-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006323780", "URL": "article/LEGI/ARTI/00/00/06/32/37/LEGIARTI000006323780.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHDFXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000701797", "#text": "Décret 81-620 1981-05-20 ART. 3 : DATE D'EFFET", "@sens": "source", "@cidtexte": "JORFTEXT000000701797", "@numtexte": "81-620", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-20" }, { "@id": "LEGIARTI000006295749", "@num": "317 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000701797", "@num": "81-620", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°81-620 du 20 mai 1981 RELATIF A LA TAXE LOCALE D'EQUIPEMENT;DETERMINATION DE L'ASSIETTE DE CETTE TAXE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000701797", "@c_titre_court": "Décret n°81-620 du 20 mai 1981" }, { "@fin": "2999-01-01", "#text": "Décret n°81-620 du 20 mai 1981 RELATIF A LA TAXE LOCALE D'EQUIPEMENT ET MODIFIANT L'ANNEXE II DU CODE GENERAL DES IMPOTS", "@debut": "1981-05-21", "@id_txt": "LEGITEXT000006063554", "@c_titre_court": "Décret n°81-620 du 20 mai 1981" } ], "@date_publi": "1981-05-21", "@date_signature": "1981-05-20" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006323780", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "1981-05-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A défaut de délibération du conseil municipal fixant le taux de la catégorie 1, le taux qui est applicable à cette catégorie est celui qui a été fixé antérieurement à la publication du présent décret pour la catégorie 2.
\n
\n
Pour les autres catégories, en l'absence de délibération du conseil municipal ou de l'organe délibérant de l'établissement public groupant plusieurs communes, les taux fixés respectivement pour les catégories correspondantes antérieurement à la publication du présent décret s'appliquent sans modification.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006295750", "cible": false, "cidtexte": "JORFTEXT000000701797", "id": "JORFTEXT000000701797", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006295753", "cible": false, "cidtexte": "JORFTEXT000000701797", "id": "JORFTEXT000000701797", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006295749", "cible": false, "cidtexte": "JORFTEXT000000701797", "id": "JORFTEXT000000701797", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006323779", "cible": false, "cidtexte": "JORFTEXT000000701797", "id": "JORFTEXT000000701797", "typelien": "SPEC_APPLI" }, { "article_id": "LEGIARTI000006323780", "cible": false, "cidtexte": "JORFTEXT000000701797", "id": "JORFTEXT000000701797", "typelien": "SPEC_APPLI" }, { "article_id": "LEGIARTI000006295751", "cible": false, "cidtexte": "JORFTEXT000000701797", "id": "JORFTEXT000000701797", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006295752", "cible": false, "cidtexte": "JORFTEXT000000701797", "id": "JORFTEXT000000701797", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006295754", "cible": false, "cidtexte": "JORFTEXT000000701797", "id": "JORFTEXT000000701797", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000701797": { "SM": { "CONTENU": "MODIFICATION DE L'ANNEXE II,ART. 317-SEXTIES DU CODE GENERAL DES IMPOTS.
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"MODIFIE", "@naturetexte": "REGLEMENTEUROPEEN", "@datesignatexte": "1974-12-19" }, { "@id": "JORFTEXT000000335271", "#text": "Décret n°75-724 du 6 août 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000335271", "@numtexte": "75-724", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1975-08-06" }, { "@id": "JORFTEXT000000307540", "#text": "Décret n° 75-911 du 6 octobre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "JORFTEXT000000333963", "#text": "Loi n° 75-1278 du 30 décembre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFTEXT000000888309", "#text": "Loi n°76-448 du 24 mai 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000888309", "@numtexte": "76-448", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-05-24" }, { "@id": "JORFTEXT000000879848", "#text": "Loi n°76-660 du 19 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000879848", "@numtexte": "76-660", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "JORFTEXT000000522254", "#text": "Loi n°76-1232 du 29 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000699569", "#text": "Loi n°76-1234 du 29 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000699569", "@numtexte": "76-1234", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000853594", "#text": "Décret n°76-1314 du 31 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000853594", "@numtexte": "76-1314", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-31" }, { "@id": "JORFTEXT000000337413", "#text": "Décret n°77-443 du 27 avril 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000337413", "@numtexte": "77-443", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-27" }, { "@id": "JORFTEXT000000522421", "#text": "LOI n° 77-1453 du 29 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "JORFARTI000002293564", "@num": "20", "#text": "LOI n° 77-1453 du 29 décembre 1977 - art. 20", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "JORFTEXT000000333072", "#text": "Loi n° 77-1468 du 30 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000333072", "@numtexte": "77-1468", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000704549", "#text": "LOI n° 77-1467 du 30 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFARTI000001310727", "@num": "70", "#text": "LOI n° 77-1467 du 30 décembre 1977 - art. 70", "@sens": "source", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000331293", "#text": "Décret n° 77-1519 du 31 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000331293", "@numtexte": "77-1519", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "JORFTEXT000000339242", "#text": "Loi n° 78-763 du 19 juillet 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "JORFTEXT000000335323", "#text": "Décret n°78-884 du 22 août 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000335323", "@numtexte": "78-884", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1978-08-22" }, { "@id": "JORFTEXT000000522721", "#text": "Loi n°78-1240 du 29 décembre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFARTI000002481013", "@num": "23", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 23", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000886458", "#text": "LOI n° 78-1239 du 29 décembre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFARTI000001496337", "@num": "2", "#text": "LOI n° 78-1239 du 29 décembre 1978 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000684775", "#text": "Loi n°79-32 du 16 janvier 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000684775", "@numtexte": "79-32", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-01-16" }, { "@id": "JORFTEXT000000696786", "#text": "Décret n°79-71 du 23 janvier 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000696786", "@numtexte": "79-71", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-01-23" }, { "@id": "JORFTEXT000000337222", "#text": "Décret n°79-200 du 5 mars 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000337222", "@numtexte": "79-200", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-05" }, { "@id": "JORFTEXT000000696395", "#text": "Décret n°79-517 du 30 juin 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000696395", "@numtexte": "79-517", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-06-30" }, { "@id": "JORFTEXT000000319508", "#text": "Loi n°79-525 du 3 juillet 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000319508", "@numtexte": "79-525", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-07-03" }, { "@id": "JORFTEXT000000886676", "#text": "Loi n°79-594 du 13 juillet 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "JORFARTI000001691573", "@num": "27", "#text": "Loi n°79-594 du 13 juillet 1979 - art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "JORFTEXT000000696415", "#text": "Décret n°79-638 du 27 juillet 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000696415", "@numtexte": "79-638", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-07-27" }, { "@id": "JORFTEXT000000877967", "#text": "Décret n°79-866 du 4 octobre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000877967", "@numtexte": "79-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-10-04" }, { "@id": "JORFTEXT000000516622", "#text": "Loi n°79-1102 du 21 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFARTI000002480759", "@num": "4", "#text": "Loi n°79-1102 du 21 décembre 1979 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFARTI000001689517", "@num": "6", "#text": "Loi n°79-1102 du 21 décembre 1979 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFARTI000002480760", "@num": "8", "#text": "Loi n°79-1102 du 21 décembre 1979 - art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFTEXT000000703693", "#text": "Décret n°79-1119 du 21 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000703693", "@numtexte": "79-1119", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-12-21" }, { "@id": "JORFTEXT000000519328", "#text": "Décret n°79-1164 du 29 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000519328", "@numtexte": "79-1164", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-12-29" }, { "@id": "JORFTEXT000000701759", "#text": "Décret n°79-1163 du 29 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000701759", "@numtexte": "79-1163", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-12-29" }, { "@id": "JORFTEXT000000886763", "#text": "LOI n° 80-1 du 4 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886763", "@numtexte": "80-1", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-04" }, { "@id": "JORFTEXT000000886764", "#text": "Loi n° 80-10 du 10 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000002293699", "@num": "1", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001117595", "@num": "10", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000002293700", "@num": "19", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001522105", "@num": "21", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001310464", "@num": "24", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000002293701", "@num": "28", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 28", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001884474", "@num": "31", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001117596", "@num": "32", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 32", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000002293702", "@num": "34", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 34", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001496207", "@num": "4", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001310463", "@num": "6", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFTEXT000000705191", "#text": "Loi n°80-30 du 18 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001115519", "@num": "10", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002292151", "@num": "11", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001883437", "@num": "12", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002080177", "@num": "16", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 16", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002292152", "@num": "17", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002503811", "@num": "19", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001691970", "@num": "22", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 22", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001310692", "@num": "23", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 23", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001691971", "@num": "24", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002292150", "@num": "3", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002478035", "@num": "6", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002478087", "@num": "63", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 63", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001496388", "@num": "67", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 67", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001310696", "@num": "68", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 68", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001696578", "@num": "69", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 69", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001883435", "@num": "7", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001696579", "@num": "75", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 75", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002292157", "@num": "79", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 79", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001116671", "@num": "80", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002078282", "@num": "82", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 82", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001883441", "@num": "83", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 83", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001696664", "@num": "96", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 96", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000878128", "#text": "Décret n°80-131 du 12 février 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000878128", "@numtexte": "80-131", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-02-12" }, { "@id": "JORFTEXT000000328908", "#text": "Décret n°80-329 du 7 mai 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000328908", "@numtexte": "80-329", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-05-07" }, { "@id": "JORFTEXT000000886426", "#text": "Loi n°80-335 du 12 mai 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886426", "@numtexte": "80-335", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-05-12" }, { "@id": "JORFTEXT000000693865", "#text": "Règlement Européen n°80-1224 du 28 mai 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000693865", "@nortexte": "380R1224", "@numtexte": "80-1224", "@typelien": "MODIFIE", "@naturetexte": "REGLEMENTEUROPEEN", "@datesignatexte": "1980-05-28" }, { "@id": "JORFTEXT000000696620", "#text": "Décret n°80-450 du 23 juin 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000696620", "@numtexte": "80-450", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-06-23" }, { "@id": "JORFTEXT000000516991", "#text": "Loi n°80-495 du 2 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000516991", "@numtexte": "80-495", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-02" }, { "@id": "JORFTEXT000000705202", "#text": "Loi n° 80-502 du 4 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705202", "@numtexte": "80-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-04" }, { "@id": "JORFTEXT000000886864", "#text": "Loi n° 80-531 du 15 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "JORFTEXT000000886865", "#text": "Loi n°80-545 du 17 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886865", "@numtexte": "80-545", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "JORFTEXT000000862271", "#text": "Décret n°80-789 du 3 octobre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000862271", "@numtexte": "80-789", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-10-03" }, { "@id": "JORFTEXT000000681111", "#text": "Décret n°80-824 du 17 octobre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000681111", "@numtexte": "80-824", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-10-17" }, { "@id": "JORFTEXT000000339466", "#text": "Loi n°80-834 du 24 octobre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339466", "@numtexte": "80-834", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-10-24" }, { "@id": "JORFTEXT000000503246", "#text": "Décret n° 80-854 du 30 octobre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000503246", "@numtexte": "80-854", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-10-30" }, { "@id": "JORFTEXT000000681355", "#text": "Décret n°80-895 du 13 novembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000681355", "@numtexte": "80-895", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-13" }, { "@id": "JORFTEXT000000308083", "#text": "Décret n°80-922 du 21 novembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000308083", "@numtexte": "80-922", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "JORFTEXT000000681809", "#text": "Décret n°80-921 du 21 novembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000681809", "@numtexte": "80-921", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "JORFTEXT000000878785", "#text": "Décision du 2 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000878785", "@typelien": "MODIFIE", "@naturetexte": "DECISION_CC", "@datesignatexte": "1980-12-02" }, { "@id": "JORFTEXT000000859212", "#text": "Décret n°80-986 du 8 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000859212", "@numtexte": "80-986", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-08" }, { "@id": "JORFTEXT000000861052", "#text": "Décret n°80-1014 du 15 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000861052", "@numtexte": "80-1014", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-15" }, { "@id": "JORFTEXT000000308847", "#text": "Décret n°80-1063 du 23 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000308847", "@numtexte": "80-1063", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-23" }, { "@id": "JORFTEXT000000339458", "#text": "Loi n°80-1055 du 23 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339458", "@numtexte": "80-1055", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-23" }, { "@id": "JORFTEXT000000683785", "#text": "Décret n°80-1079 du 24 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000683785", "@numtexte": "80-1079", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-24" }, { "@id": "JORFTEXT000000304852", "#text": "Décret n°80-1086 du 29 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000304852", "@numtexte": "80-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-29" }, { "@id": "JORFTEXT000000339460", "#text": "Loi n°80-1094 du 30 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000002293752", "@num": "1", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000002292025", "@num": "10", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000002479894", "@num": "11", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001117604", "@num": "12", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001691959", "@num": "13", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001884479", "@num": "16", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 16", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001884480", "@num": "19", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001522106", "@num": "2", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001117602", "@num": "4", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001310472", "@num": "5", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000002081326", "@num": "52", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 52", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000002292032", "@num": "53", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 53", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001310545", "@num": "54", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001310547", "@num": "57", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 57", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001691964", "@num": "59", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 59", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001691958", "@num": "6", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001496255", "@num": "61", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 61", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001117603", "@num": "8", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFTEXT000000502552", "#text": "Décret n°81-17 du 10 janvier 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000502552", "@numtexte": "81-17", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-01-10" }, { "@id": "JORFTEXT000000519504", "#text": "Décret n°81-89 du 29 janvier 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000519504", "@numtexte": "81-89", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-01-29" }, { "@id": "JORFTEXT000000508538", "#text": "Décret n°81-120 du 6 février 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000508538", "@numtexte": "81-120", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-02-06" }, { "@id": "JORFTEXT000000684876", "#text": "Décret n°81-257 du 18 mars 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000684876", "@numtexte": "81-257", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000684877", "#text": "Décret n°81-263 du 18 mars 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000684877", "@numtexte": "81-263", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000311298", "#text": "Décret n°81-276 du 18 mars 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000311298", "@numtexte": "81-276", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000685109", "#text": "Décret n°81-277 du 18 mars 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000685109", "@numtexte": "81-277", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000858029", "#text": "Décret n°81-358 du 15 avril 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000858029", "@numtexte": "81-358", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-04-15" }, { "@id": "JORFTEXT000000703606", "#text": "Décret n°81-479 du 12 mai 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000703606", "@numtexte": "81-479", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "JORFTEXT000000701797", "#text": "Décret n°81-620 du 20 mai 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000701797", "@numtexte": "81-620", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-20" }, { "@id": "JORFARTI000036127756", "@num": "1", "#text": "Décision n°2017-676 QPC du 1er décembre 2017 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036127735", "@nortexte": "CSCX1733944S", "@numtexte": "2017-676 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-12-01" }, { "@id": "JORFARTI000036127736", "#text": "Décision n°2017-676 QPC du 1er décembre 2017 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036127735", "@nortexte": "CSCX1733944S", "@numtexte": "2017-676 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-12-01" }, { "@id": "LEGIARTI000006293983", "@num": "102 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293984", "@num": "102 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295289", "@num": "102 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293985", "@num": "102 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293987", "@num": "102 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293988", "@num": "102 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293989", "@num": "102 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295294", "@num": "102 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295296", "@num": "102 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293990", "@num": "102 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293991", "@num": "102 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295271", "@num": "125", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 125 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295275", "@num": "126", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 126 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295301", "@num": "134 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 134 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294090", "@num": "134 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 134 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295285", "@num": "135", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 135 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295341", "@num": "140 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294095", "@num": "140 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293676", "@num": "16 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 16 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294259", "@num": "171 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294247", "@num": "171 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294248", "@num": "171 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 S (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294249", "@num": "171 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294250", "@num": "171 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295433", "@num": "171 V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 V (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294252", "@num": "171 W", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 W (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294253", "@num": "171 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294254", "@num": "171 Y", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 Y (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294258", "@num": "171 Z", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 Z (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295427", "@num": "171 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295438", "@num": "178 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 178 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295439", "@num": "178 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 178 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295440", "@num": "178 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 178 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294366", "@num": "201 quater A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 201 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294367", "@num": "201 quater B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 201 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294368", "@num": "201 quater C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 201 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295584", "@num": "242 septies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 septies I (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295564", "@num": "242-0 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294446", "@num": "242-0 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295571", "@num": "242-0 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294448", "@num": "242-0 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294453", "@num": "242-0 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294454", "@num": "242-0 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294456", "@num": "242-0 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294457", "@num": "242-0 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295596", "@num": "253", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 253 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295131", "@num": "27", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294757", "@num": "292 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 292 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294759", "@num": "292 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 292 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295665", "@num": "294 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 294 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295669", "@num": "294 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 294 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295671", "@num": "294 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 294 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295692", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295697", "@num": "304", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 304 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295707", "@num": "305", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295716", "@num": "310", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295728", "@num": "310 HA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HA (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295730", "@num": "310 HB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294821", "@num": "310 HB bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294823", "@num": "310 HB quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294828", "@num": "310 HB quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294826", "@num": "310 HB septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294824", "@num": "310 HB sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294822", "@num": "310 HB ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295732", "@num": "310 HE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295738", "@num": "310 HR", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HR (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295740", "@num": "310 HS", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HS (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295749", "@num": "317 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293713", "@num": "32 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 32 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293714", "@num": "32 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 32 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295862", "@num": "327 AB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 AB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295864", "@num": "327 AC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 AC (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295830", "@num": "327 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295832", "@num": "327 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295833", "@num": "327 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295833", "@num": "327 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295838", "@num": "327 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 H (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295853", "@num": "327 VA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 VA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295854", "@num": "327 VB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 VB (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295858", "@num": "327 Z", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 Z (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296004", "@num": "342", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 342 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296007", "@num": "345", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 345 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296022", "@num": "347", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 347 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296049", "@num": "363 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296056", "@num": "363 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296060", "@num": "363 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295950", "@num": "363 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295953", "@num": "363 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296067", "@num": "363 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296072", "@num": "363 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295955", "@num": "363 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295956", "@num": "363 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 U (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295957", "@num": "363 V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 V (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295958", "@num": "363 W", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 W (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295959", "@num": "363 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296094", "@num": "364", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 364 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296099", "@num": "365", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296105", "@num": "366", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 366 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296107", "@num": "367", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 367 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296115", "@num": "368 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 368 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296150", "@num": "371 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295083", "@num": "371 AB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AB (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295084", "@num": "371 AC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AC (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296153", "@num": "371 AD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296155", "@num": "371 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296157", "@num": "371 AF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AF (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296159", "@num": "371 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296161", "@num": "371 AH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AH (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296131", "@num": "371 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295034", "@num": "371 EA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 EA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295056", "@num": "371 LA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 LA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295057", "@num": "371 LB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 LB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295059", "@num": "371 LC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 LC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295060", "@num": "371 LD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 LD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295061", "@num": "371 LE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 LE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296138", "@num": "371 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295067", "@num": "371 QA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 QA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296145", "@num": "371 Y", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 Y (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296165", "@num": "374", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 374 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295134", "@num": "38 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 38 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296324", "@num": "384 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296344", "@num": "388", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 388 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296355", "@num": "396 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296361", "@num": "396 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296370", "@num": "396 quindecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 quindecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296243", "@num": "396 ter A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296264", "@num": "403", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 403 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296268", "@num": "405", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 405 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296269", "@num": "406", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 406 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296252", "@num": "409", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 409 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295156", "@num": "48", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 48 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295165", "@num": "74 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295195", "@num": "81", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295209", "@num": "84", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 84 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295215", "@num": "90", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 90 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296513", "@num": "10 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296515", "@num": "10 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296521", "@num": "10 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296523", "@num": "10 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296526", "@num": "10 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296528", "@num": "10 GA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 GA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296988", "@num": "111 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 duodecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296984", "@num": "111 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296990", "@num": "111 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 terdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297005", "@num": "120", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 120 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297023", "@num": "143 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 143 S (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297025", "@num": "143 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 143 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297033", "@num": "144 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 144 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297048", "@num": "155", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 155 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297069", "@num": "169 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 169 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297080", "@num": "178 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297081", "@num": "178 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 K (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297083", "@num": "181", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 181 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297087", "@num": "182", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 182 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297135", "@num": "219 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297138", "@num": "219 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297145", "@num": "252", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 252 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297163", "@num": "266 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 266 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297170", "@num": "280 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 280 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297268", "@num": "305", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 305 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297270", "@num": "306", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 306 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297272", "@num": "309", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 309 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297273", "@num": "310", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 310 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297274", "@num": "311", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 311 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297275", "@num": "312", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 312 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297276", "@num": "313", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297277", "@num": "313 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297294", "@num": "313 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297278", "@num": "313 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297280", "@num": "313 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297281", "@num": "313 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297282", "@num": "313 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297284", "@num": "313 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297287", "@num": "313 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299404", "@num": "322 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299351", "@num": "322 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299352", "@num": "322 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299353", "@num": "322 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299354", "@num": "322 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299355", "@num": "322 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297327", "@num": "331-0 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331-0 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297347", "@num": "333-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297404", "@num": "344 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 J (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297415", "@num": "348 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 348 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299825", "@num": "361", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 361 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299835", "@num": "365", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 365 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296651", "@num": "38 sexdecies P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296676", "@num": "38 sexdecies T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296696", "@num": "39 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296698", "@num": "39 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299868", "@num": "396", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 396 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299887", "@num": "404 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 404 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299890", "@num": "404 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 404 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299893", "@num": "404 CA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 404 CA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299895", "@num": "405 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 405 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299900", "@num": "405 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 405 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299922", "@num": "406 A 16 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 A 16 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299904", "@num": "406 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297809", "@num": "41 sexdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296721", "@num": "41 sexdecies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297811", "@num": "41 sexdecies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297814", "@num": "41 sexdecies D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297818", "@num": "41 sexdecies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296723", "@num": "41 sexdecies F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299989", "@num": "445", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 445 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296822", "@num": "46 quaterdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298394", "@num": "46 quaterdecies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296826", "@num": "46 quaterdecies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296831", "@num": "46 quaterdecies F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296833", "@num": "46 quaterdecies G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296838", "@num": "46 quaterdecies H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296840", "@num": "46 quaterdecies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296812", "@num": "49 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296957", "@num": "88", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 88 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298737", "@num": "96 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298738", "@num": "96 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298739", "@num": "96 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296970", "@num": "98 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 98 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311346", "@num": "1003", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1003 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311348", "@num": "1007", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1007 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311350", "@num": "1007 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1007 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311358", "@num": "1010", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1010 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307224", "@num": "102", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 102 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311383", "@num": "1020", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1020 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307227", "@num": "103", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 103 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311409", "@num": "1030", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1030 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311418", "@num": "1038", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1038 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { 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"LEGIARTI000006312386", "@num": "1615 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1615 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312397", "@num": "1618 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1618 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308147", "@num": "163", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312456", "@num": "1635 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312501", "@num": "1635 bis F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306816", "@num": "1636 B nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311861", "@num": "1636 B octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311837", "@num": "1636 B quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311838", "@num": "1636 B quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311858", "@num": "1636 B septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311839", "@num": "1636 B sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312042", "@num": "1636 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311883", "@num": "1639 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1639 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311889", "@num": "1639 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1639 A bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308197", "@num": "164", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 164 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311917", "@num": "1647", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311938", "@num": "1647 B quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 B quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312052", "@num": "1647 B septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 B septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311940", "@num": "1647 B sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 B sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306921", "@num": "1647 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306883", "@num": "1647 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306862", "@num": "1647 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311967", "@num": "1648", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", 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"@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313012", "@num": "1755", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1755 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313036", "@num": "1758", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1758 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313044", "@num": "1759 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1759 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313070", "@num": "1763 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1763 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": 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"cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293331", "@num": "161", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 161 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293333", "@num": "171", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 171 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293337", "@num": "174", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 174 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293339", "@num": "177", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 177 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293282", "@num": "23 V 12", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 23 V 12 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293389", "@num": "236", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 236 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293416", "@num": "288", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 288 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293420", "@num": "304", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 304 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293424", "@num": "305 AA", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 305 AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293441", "@num": "310 quinquies", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 310 quinquies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293449", "@num": "310 undecies", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 310 undecies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293291", "@num": "37", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 37 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293295", "@num": "39", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293300", "@num": "50", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 50 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293310", "@num": "67", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 67 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293320", "@num": "79", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 79 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293323", "@num": "83", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293326", "@num": "89", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 89 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949951", "@num": "1003", "#text": "Code général des impôts, CGI. - art. 1003 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364435", "@num": "1507", "#text": "Code général des impôts, CGI. - art. 1507 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464799", "@num": "1507", "#text": "Code général des impôts, CGI. - art. 1507 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311740", "@num": "1508", "#text": "Code général des impôts, CGI. - art. 1508 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654123", "@num": "1515", "#text": "Code général des impôts, CGI. - art. 1515 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817221", "@num": "1515", "#text": "Code général des impôts, CGI. - art. 1515 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812191", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464758", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195992", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993370", "@num": "1790", "#text": "Code général des impôts, CGI. - art. 1790 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873053", "@num": "1825 C", "#text": "Code général des impôts, CGI. - art. 1825 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044051169", "@num": "290", "#text": "Code général des impôts, CGI. - art. 290 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195617", "@num": "290", "#text": "Code général des impôts, CGI. - art. 290 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027978371", "@num": "553 bis", "#text": "Code général des impôts, CGI. - art. 553 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382114", "@num": "553 bis", "#text": "Code général des impôts, CGI. - art. 553 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189080", "@num": "553 bis", "#text": "Code général des impôts, CGI. - art. 553 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517853", "@num": "773", "#text": "Code général des impôts, CGI. - art. 773 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518856", "@num": "310 HB quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238602", "@num": "371 LA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 LA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238595", "@num": "371 LB", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 LB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238588", "@num": "371 LC", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 LC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042707459", "@num": "396 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024679192", "@num": "396 ter A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043695", "@num": "10 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347994", "@num": "322 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347990", "@num": "322 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°81-866 du 15 septembre 1981", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "CODIFICATION", "CODE GENERAL DES IMPOTS", "CGI", "ALCOOL", "TIMBRE", "FORCE DE DISSUASION", "MINE", "ORDURE MENAGERE", "DOM", "TAXE PROFESSIONNELLE", "AUTOMOBILE", "IMPOT SUR LE REVENU", "TVA", "PUBLICITE FONCIERE", "ENREGISTREMENT", "TAXE COMMUNALE", "RECOUVREMENT" ] }, "TITREFULL": "Décret n°81-866 du 15 septembre 1981 PORTANT INCORPORATION DANS LE CODE GENERAL DES IMPOTS DE DIVERS TEXTES MODIFIANT ET COMPLETANT CERTAINES DISPOSITIONS DE CE CODE,A COMPTER DU 01-07-1981" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000701296", "NUM": "81-866", "DATE_PUBLI": "1981-09-20", "DATE_TEXTE": "1981-09-15", "ORIGINE_PUBLI": "JORF du 20 septembre 1981", "PAGE_DEB_PUBLI": 2521, "PAGE_FIN_PUBLI": 2580 } }, "META_COMMUN": { "ID": "JORFTEXT000000701296", "URL": "texte/version/JORF/TEXT/00/00/00/70/12/JORFTEXT000000701296.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX981866" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000701296", "cible": false, "cidtexte": "JORFTEXT000000701797", "id": "JORFTEXT000000701797", "typelien": "MODIFIE" } ], "textelr": { "JORFTEXT000000701296": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000701296", "NUM": "81-866", "DATE_PUBLI": "1981-09-20", "DATE_TEXTE": "1981-09-15", "ORIGINE_PUBLI": "JORF du 20 septembre 1981", "PAGE_DEB_PUBLI": 2521, "PAGE_FIN_PUBLI": 2580 } }, "META_COMMUN": { "ID": "JORFTEXT000000701296", "URL": "texte/struct/JORF/TEXT/00/00/00/70/12/JORFTEXT000000701296.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX981866" } }, "STRUCT": { "LIEN_ART": [ { "@id": "JORFARTI000002477821", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001310024", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001310111", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001310905", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000000701296", "@fin": "2999-01-01", "@num": "81-866", "@debut": "2999-01-01" } }, { "@etat": "VIGUEUR", "LIEN_TXT": { "@id": "LEGITEXT000006063592", "@fin": "2999-01-01", "@num": "81-866", "@debut": "1981-09-20" } } ] } }, "JORFTEXT000000701797": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000701797", "NUM": "81-620", "DATE_PUBLI": "1981-05-21", "DATE_TEXTE": "1981-05-20", "ORIGINE_PUBLI": "JORF du 21 mai 1981", "PAGE_DEB_PUBLI": 1615 } }, "META_COMMUN": { "ID": "JORFTEXT000000701797", "URL": "texte/struct/JORF/TEXT/00/00/00/70/17/JORFTEXT000000701797.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX981620" } }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000000701797", "@fin": "2999-01-01", "@num": "81-620", "@debut": "2999-01-01" } }, { "@etat": "VIGUEUR", "LIEN_TXT": { "@id": "LEGITEXT000006063554", "@fin": "2999-01-01", "@num": "81-620", "@debut": "1981-05-21" } } ] } } }, "follow": [ "STRUCT.LIEN_SECTION_TA.@id", "STRUCTURE_TA.LIEN_SECTION_TA.@id", "TEXTEKALI", "TEXTELR" ], "id": "JORFTEXT000000701797", "liens_entrants": true }