{ "article": { "LEGIARTI000006296966": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "89", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006296966", "URL": "article/LEGI/ARTI/00/00/06/29/69/LEGIARTI000006296966.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0089AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 280 2 j", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 281 bis F", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 281 bis J", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 89 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006275126", "@num": "20", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 20 () JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000006840359", "@num": "11", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 11 (V) JORF 27 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 1 JORF 16 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 35 4 Finances rectificative pour 1992 JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000545997", "#text": "Décret 93-1127 1993-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191410", "@fin": "1993-08-18", "#text": "C : Taux majoré.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179366", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162249", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146820", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133752", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296963", "@fin": "1982-06-29", "@num": "89", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296964", "@fin": "1982-12-30", "@num": "89", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296965", "@fin": "1987-12-31", "@num": "89", "@etat": "MODIFIE", "@debut": "1982-12-30", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006296966", "@fin": "1993-08-18", "@num": "89", "@etat": "PERIME", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006296967", "@fin": "1993-08-18", "@num": "89", "@etat": "MODIFIE_MORT_NE", "@debut": "1993-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux majoré de la taxe sur la valeur ajoutée s'applique aux opérations d'achat, d'importation, de vente, de livraison, de commission, de courtage ou de façon portant sur les biens, neufs ou d'occasion, désignés ci-après :
\n
1° Ouvrages composés en entier ou en partie de perles fines, perles de culture, pierres précieuses, gemmes naturelles, pierres synthétiques ou reconstituées, de platine, d'or et d'argent;
\n
(Sans objet , 18 août 1993).
\n
2° Sous réserve des dispositions de l'article 89 bis, diapositives, vues stéréoscopiques et films cinématographiques; surfaces sensibles, à l'exception de celles qui sont destinées à la réalisation de matrices d'impression par tous procédés photomécaniques; appareils de prise de vues, de projection ou de vision; pièces détachées, éléments constitutifs et accessoires de ces appareils, matériels et fournitures;
\n
(Sans objet, 18 août 1993).
\n
3° Electrophones, tourne-disques, magnétophones, machines à dicter, récepteurs de radio, ainsi que tous appareils d'enregistrement ou de reproduction du son ou de l'image, à l'exception des simples récepteurs de télévision ; sous réserve des dispositions de l'article 281 bis J du code général des impôts, disques, bandes, cassettes, films sonores, supports de son ou d'image; éléments constitutifs, pièces détachées et accessoires de ces appareils ou supports;
\n
(Sans objet, 18 août 1993).
\n
4° (Abrogé).
\n
5° (Devenu sans objet).
\n
6° Tabacs ;
\n
(Sans objet, 18 août 1993).
\n
7° (Abrogé).
" } }, "LEGIARTI000006296967": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "89", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006296967", "URL": "article/LEGI/ARTI/00/00/06/29/69/LEGIARTI000006296967.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0089AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 280 2 j", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 281 bis F", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 281 bis J", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 89 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006840359", "@num": "11", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 11 (V) JORF 27 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 1 JORF 16 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000006318706", "@num": "35", "#text": "Loi - art. 35 () JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000545997", "#text": "Décret 93-1127 1993-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191410", "@fin": "1993-08-18", "#text": "C : Taux majoré.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179366", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162249", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146820", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133752", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296963", "@fin": "1982-06-29", "@num": "89", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296964", "@fin": "1982-12-30", "@num": "89", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296965", "@fin": "1987-12-31", "@num": "89", "@etat": "MODIFIE", "@debut": "1982-12-30", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006296966", "@fin": "1993-08-18", "@num": "89", "@etat": "PERIME", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006296967", "@fin": "1993-08-18", "@num": "89", "@etat": "MODIFIE_MORT_NE", "@debut": "1993-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1° (Sans objet , 18 août 1993).
\n
2° (Sans objet, 18 août 1993).
\n
3° (Sans objet, 18 août 1993).
\n
4° (Abrogé).
\n
5° (Devenu sans objet).
\n
6° (Sans objet, 18 août 1993).
\n
7° (Abrogé).
" } }, "LEGIARTI000006298714": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "89 bis", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006298714", "URL": "article/LEGI/ARTI/00/00/06/29/87/LEGIARTI000006298714.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0089ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 89", "@sens": "source", "@typelien": "CITATION" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006840359", "@num": "11", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 11 (V) JORF 27 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 1 JORF 16 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000545997", "#text": "Décret 93-1127 1993-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191410", "@fin": "1993-08-18", "#text": "C : Taux majoré.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179366", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162249", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146820", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133752", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006298714", "@fin": "1993-08-18", "@num": "89 bis", "@etat": "PERIME", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de l'article 89 ne s'appliquent pas aux biens désignés ci-après :
\n
- films cinématographiques appelés négatifs, contretypes, internégatifs, positifs ou inversibles d'édition, de format égal ou supérieur à 16 millimètres.
\n
- appareils cinématographiques de prise de vues pour les films de format égal ou supérieur à 16 millimètres et utilisant un magasin susceptible de recevoir des films d'une longueur minimum de soixante mètres ;
\n
- appareils de projection ou de vision de films cinématographiques de format égal ou supérieur à 16 millimètres ;
\n
- films magnétiques pour le son, perforés et de format égal ou supérieur à 16 millimètres (1).
\n
(1) Disposition entrée en vigueur le 1er mai 1978.
\n
" } }, "LEGIARTI000006301300": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "31 ter", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1984-12-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006301300", "URL": "article/LEGI/ARTI/00/00/06/30/13/LEGIARTI000006301300.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0031ADXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1985-09-24", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 1993-09-24", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "CGI 281 bis F", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000885151", "#text": "Décret 84-1065 1984-11-30 art. 14 JORF 2 décembre 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000885151", "@numtexte": "84-1065", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-11-30" }, { "@id": "LEGIARTI000006840359", "@num": "11", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 11 (V) JORF 27 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 1 JORF 16 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGITEXT000006074228", "#text": "Code de la route R169-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074228", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179547", "@fin": "1993-08-18", "#text": "III : Taux majoré.", "@debut": "1984-12-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162389", "@fin": "2999-01-01", "#text": "Section IV : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146904", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133784", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301298", "@fin": "1983-05-04", "@num": "31 ter", "@etat": "MODIFIE", "@debut": "1982-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301299", "@fin": "1984-12-02", "@num": "31 ter", "@etat": "MODIFIE", "@debut": "1983-05-04", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006301300", "@fin": "1993-08-18", "@num": "31 ter", "@etat": "PERIME", "@debut": "1984-12-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La liste des véhicules non soumis au taux majoré de la taxe sur la valeur ajoutée en vertu de l'article 281 bis F du code général des impôts est fixée comme suit :

\n
\n

a. Les véhicules spéciaux pour handicapés ; sont considérés comme de tels véhicules ceux livrés avec des équipements homologués par le ministère des transports destinés à faciliter la conduite par des personnes handicapées lorsque le coût des équipements achetés avec le véhicule est au moins égal à 15 % du prix hors taxe de ce véhicule avant aménagement ;

\n
\n

b. Les camionnettes, transformées et aménagées en vue du transport d'un ou plusieurs passagers handicapés en fauteuil roulant ; c. Les tricycles ou quadricycles à moteur définis par l'article R. 169 du code de la route.

\n
" } }, "LEGIARTI000006301374": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "31 quater", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006301374", "URL": "article/LEGI/ARTI/00/00/06/30/13/LEGIARTI000006301374.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0031AEXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1985-09-24", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 1991-02-05 art. 1 JORF 13 février 1991", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1993-09-24", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "CGI 281 bis F", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006840359", "@num": "11", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 11 (V) JORF 27 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 1 JORF 16 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179547", "@fin": "1993-08-18", "#text": "III : Taux majoré.", "@debut": "1984-12-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162389", "@fin": "2999-01-01", "#text": "Section IV : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146904", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133784", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301372", "@fin": "1985-05-02", "@num": "31 quater", "@etat": "MODIFIE", "@debut": "1982-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301373", "@fin": "1991-06-24", "@num": "31 quater", "@etat": "MODIFIE", "@debut": "1985-05-02", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006301374", "@fin": "1993-08-18", "@num": "31 quater", "@etat": "PERIME", "@debut": "1991-06-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\" La liste des aménagements, équipements et accessoires de voitures automobiles non soumis au taux majoré de la taxe sur la valeur ajoutée en vertu de l'article 281 bis F du code général des impôts est fixée comme suit :
\n
\" Rampes pour l'accès de fauteuils pour handicapés ;
\n
\" Porte latérale arrière gauche coulissante ;
\n
\" Modification de l'angle d'ouverture des portières ou de leur sens ;
\n
\" Modification de la console centrale séparant les sièges avant ;
\n
\" Olives, boules, pommeau, fourche et autre aménagement du volant. \"
" } }, "LEGIARTI000006304376": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "281", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006304376", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304376.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0281AAXXXXXAD" } }, "NOTA": { "CONTENU": "
(1) Annexe III, art. 89.
\n
(2) Ces dispositions sont applicables à compter du 17 septembre 1990, sauf en ce qui concerne les tabacs, les publications désignées au 1° de l'article 281 bis du code général des impôts, les opérations visées aux articles 281 bis A, 281 bis B, 281 bis I et 281 bis K du code général des impôts et les opérations, y compris les locations, portant sur les films et supports vidéographiques qui présentent des oeuvres à caractère pornographique ou d'incitation à la violence visées à l'article 281 bis A du code général des impôts.
" }, "LIENS": { "LIEN": [ { "#text": ")", "@sens": "source", "@typelien": "HISTO" }, { "#text": "CGI 256, 281 bis A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 89", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006317965", "@num": "13", "#text": "Loi - art. 13 (V) JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000717191", "#text": "Loi 90-1168 1990-12-29 art. 13 IV 2", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000355163", "#text": "Loi 91-716 1991-07-26 art. 11 XI", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006840359", "@num": "11", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 11 (V) JORF 27 juillet 1991 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000720158", "#text": "Décret 91-883 1991-09-09", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 1 JORF 16 juillet 1992 en vigueur le 13 avril 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000006318706", "@num": "35", "#text": "Loi - art. 35 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGITEXT000026831973", "#text": "Décret n°2012-1448\n du 24 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026831015", "@nortexte": "BUDD1221192D", "@numtexte": "2012-1448", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-24" }, { "@id": "LEGITEXT000033667487", "#text": "Arrêté du 19 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033664940", "@nortexte": "ECFD1635701A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-19" }, { "@id": "LEGITEXT000036212494", "#text": "Arrêté du 14 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036210192", "@nortexte": "CPAD1726858A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-14" }, { "@id": "LEGIARTI000047504063", "@num": "1", "#text": "Arrêté du 14 décembre 2017 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000036210192", "@nortexte": "CPAD1726858A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-14" }, { "@id": "LEGIARTI000036212263", "@num": "2", "#text": "Décret n°2017-1695 du 14 décembre 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036210137", "@nortexte": "CPAD1725790D", "@numtexte": "2017-1695", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-14" }, { "@id": "LEGITEXT000042996551", "#text": "Arrêté du 23 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042740043", "@nortexte": "CCPD2027127A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-23" }, { "@id": "LEGIARTI000042996559", "@num": "1", "#text": "Arrêté du 23 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042740043", "@nortexte": "CCPD2027127A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-23" }, { "@id": "LEGITEXT000046745659", "#text": "Arrêté du 15 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046744752", "@nortexte": "ECOD2232969A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-15" }, { "@id": "LEGIARTI000046745666", "@num": "1", "#text": "Arrêté du 15 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046744752", "@nortexte": "ECOD2232969A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-15" }, { "@id": "LEGITEXT000047502424", "#text": "Arrêté du 26 avril 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047501307", "@nortexte": "ECOD2310357A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-04-26" }, { "#text": "Loi 92-655 1992-07 15 art. 1", "@sens": "source", "@typelien": "SPEC_APPLI" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191655", "@fin": "1993-08-18", "#text": "E : Taux majoré", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048218293", "@fin": "1950-10-10", "@num": "281", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049326993", "@fin": "1954-08-15", "@num": "281", "@etat": "MODIFIE", "@debut": "1950-10-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049579503", "@fin": "1979-07-01", "@num": "281", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304373", "@fin": "1989-07-14", "@num": "281", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304374", "@fin": "1989-12-30", "@num": "281", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304375", "@fin": "1991-06-24", "@num": "281", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304376", "@fin": "1993-08-18", "@num": "281", "@etat": "ABROGE", "@debut": "1991-06-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux normal de la taxe sur la valeur ajoutée peut être porté par décret (1) à 22 % (2) en ce qui concerne les produits ou les opérations visés ci-après :
\n
1° Les opérations, les livraisons, y compris les livraisons à soi-même et les importations portant sur les marchandises dont la liste est établie par décrets (1);
\n
2° Les opérations effectuées par les établissements dits \"de création\";
\n
3° Les opérations réalisées par les instituts de beauté, les établissements similaires et les salons de coiffure qui sont définis par décret;
\n
4° Les prestations et locations de service qui sont définies par décrets;
\n
5° Les travaux immobiliers ainsi que les travaux d'aménagement et d'installation, dont la liste est donnée par décret.
\n
La taxe au taux de 22 % est exigible quelle que soit la situation des personnes imposables au regard des dispositions de l'article 256.
\n
Des allègements de la charge supplémentaire résultant de l'application des dispositions du présent article peuvent être accordés compte tenu des résultats obtenus en matière d'exportation vers l'étranger.
" } }, "LEGIARTI000006304377": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "281 bis", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304377", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304377.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0281ABXXXXXAA" } }, "NOTA": { "CONTENU": "
(1) Abrogation en vigueur le 1er janvier 1993, loi 91-716.
\n
(2) Abrogation en vigueur le 13 avril 1992, loi 92-655 1992-07-15 art. 1, par dérogation à la loi 91-716.
" }, "LIENS": { "LIEN": [ { "#text": "Abrogation incorporée dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "ABROGATION" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006421436", "@num": "14", "#text": "Loi n°49-956 du 16 juillet 1949 - art. 14 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000878175", "@numtexte": "49-956", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1949-07-16" }, { "@id": "JORFTEXT000000355163", "#text": "Loi 91-716 1991-07-26 art. 11 VII, XI JORF 27 juillet 1991, en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000355163", "#text": "Loi 91-716 1991-07-26 art. 11 XI", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006840359", "@num": "11", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 11 (V) JORF 27 juillet 1991, en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 1 JORF 16 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 1, 1 b", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000024242340", "@num": "D623-2", "#text": "Code du patrimoine. - art. D623-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191655", "@fin": "1993-08-18", "#text": "E : Taux majoré", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304377", "@fin": "1993-01-01", "@num": "281 bis", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont soumises au taux majoré de la taxe sur la valeur ajoutée :
\n
1° Les publications qui ont fait l'objet d'au moins deux des interdictions prévues par l'article 14 de la loi n° 49-956 du 16 juillet 1949 modifié (1) ;
\n
2° Les opérations d'achat, d'importation, de vente, de livraison, de commission, de courtage ou de façon portant sur le caviar (2).
" } }, "LEGIARTI000006304378": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "281 bis B", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304378", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304378.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0281ADXXXXXAA" } }, "NOTA": { "CONTENU": "
Nota : Loi 92-655 1992-07-15 art. 1 c.
\n
(1) Disposition applicable à compter du 1er janvier 1979.
" }, "LIENS": { "LIEN": [ { "#text": "Abrogation incorporée dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "ABROGATION" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000886458", "#text": "LOI 78-1239 1978-12-29 ART. 14 II 1 ET 4, III FINANCES POUR 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000355163", "#text": "Loi 91-716 1991-07-26 art. 11 XI", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006840359", "@num": "11", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 11 (V) JORF 27 juillet 1991, art. 11 XI : en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 1 c", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191655", "@fin": "1993-08-18", "#text": "E : Taux majoré", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304378", "@fin": "1993-01-01", "@num": "281 bis B", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont soumises au taux majoré de la taxe sur la valeur ajoutée (1) les représentations théâtrales à caractère pornographique, désignées par le ministre chargé de la culture après avis d'une commission dont la composition est fixée par arrêté du même ministre. Les réclamations et recours contentieux relatifs à ces décisions sont instruits par le ministre chargé de la culture.
\n
" } }, "LEGIARTI000006304379": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "281 bis D", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1992-04-13", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304379", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304379.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0281AFXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000704549", "#text": "LOI 77-1467 1977-12-30 ART. 12 II FINANCES POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000355163", "#text": "Loi 91-716 1991-07-26 art. 11 XI", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006840359", "@num": "11", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 11 (V) JORF 27 juillet 1991 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 1 JORF 16 juillet 1992 en vigueur le 13 avril 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000006693985", "@num": "L658-1", "#text": "Code de la santé publique - art. L658-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191655", "@fin": "1993-08-18", "#text": "E : Taux majoré", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304379", "@fin": "1992-04-13", "@num": "281 bis D", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux majoré de la taxe sur la valeur ajoutée est applicable (1) aux opérations d'achat, d'importation, de vente, de livraison, de commission, de courtage ou de façon portant sur les produits de parfumerie à base d'alcool définis à l'article L 658-1 du code de la santé publique qui sont désignés ci-après :
\n
- extraits;
\n
- eaux de toilette et de cologne parfumées dérivées des extraits.
\n
(1) Disposition applicable à compter du 1er janvier 1978.
\n
" } }, "LEGIARTI000006304380": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "281 bis E", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1992-04-13", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304380", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304380.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0281AGXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006273515", "@num": "41", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 41 (P) JORF 31 décembre 1981 en vigueur le 1er janvier 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFTEXT000000355163", "#text": "Loi 91-716 1991-07-26 art. 11 XI", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006840359", "@num": "11", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 11 (V) JORF 27 juillet 1991 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 1 JORF 16 juillet 1992 en vigueur le 13 avril 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191655", "@fin": "1993-08-18", "#text": "E : Taux majoré", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304380", "@fin": "1992-04-13", "@num": "281 bis E", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux majoré de la taxe sur la valeur ajoutée s'applique aux opérations d'achat, de vente, de livraison, d'importation, de façon, de commission et de courtage portant sur les perles fines ou de culture non montées ainsi que sur les pierres précieuses, gemmes naturelles, pierres synthétiques ou reconstituées taillées, non montées.
\n
" } }, "LEGIARTI000006304381": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "281 bis F", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1992-04-13", "DATE_DEBUT": "1982-06-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006304381", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304381.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0281AHXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN4 31 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 31 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000691740", "#text": "LOI 82-540 1982-06-28 ART. 3 V", "@sens": "source", "@cidtexte": "JORFTEXT000000691740", "@numtexte": "82-540", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-06-28" }, { "@id": "LEGIARTI000006273924", "@num": "3", "#text": "Loi n°82-540 du 28 juin 1982 - art. 3 (V) JORF 29 juin 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691740", "@numtexte": "82-540", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1982-06-28" }, { "@id": "JORFTEXT000000355163", "#text": "Loi 91-716 1991-07-26 art. 11 XI", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006840359", "@num": "11", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 11 (V) JORF 27 juillet 1991 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 1 JORF 16 juillet 1992 en vigueur le 13 avril 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191655", "@fin": "1993-08-18", "#text": "E : Taux majoré", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304381", "@fin": "1992-04-13", "@num": "281 bis F", "@etat": "ABROGE", "@debut": "1982-06-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux majoré de la taxe sur la valeur ajoutée ne s'applique pas aux opérations d'importation, de vente, de livraison, de commission, de courtage ou de façon portant sur les véhicules spéciaux pour handicapés et sur les aménagements, équipements et accessoires spéciaux destinés à faciliter la conduite des voitures automobiles par des personnes handicapées ou à adapter ces voitures au transport des personnes handicapées (1).
\n
La liste des équipements et accessoires mentionnés au premier alinéa et les caractéristiques des véhicules spéciaux pour handicapés sont fixées par arrêté du ministre chargé des finances (2).
\n
(1) Dispositions applicables aux opérations pour lesquelles la taxe est exigible à compter du 1er juillet 1982 (Loi n° 82-540 du 28 juin 1982, art. 3-V).
\n
(2) Annexe IV, art. 31 ter et 31 quater.
" } }, "LEGIARTI000006304382": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "281 bis G", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1992-04-13", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304382", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304382.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0281AIXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000503959", "#text": "LOI 82-1126 1982-12-29 ART. 2 II 2", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006273714", "@num": "2", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 2 (V) JORF 30 décembre 1982 en vigueur le 1er janvier 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFTEXT000000355163", "#text": "Loi 91-716 1991-07-26 art. 11 XI", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006840359", "@num": "11", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 11 (V) JORF 27 juillet 1991 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 1 JORF 16 juillet 1992 en vigueur le 13 avril 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191655", "@fin": "1993-08-18", "#text": "E : Taux majoré", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304382", "@fin": "1992-04-13", "@num": "281 bis G", "@etat": "ABROGE", "@debut": "1983-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux majoré de la taxe sur la valeur ajoutée s'applique aux opérations d'achat, d'importation, de vente, de livraison, de commission, de courtage ou de façon portant sur les pelleteries tannées, apprêtées et lustrées, neuves ou d'occasion [*fourrures*], à l'exception de celles provenant de lapins ou de moutons d'espèces communes non dénommées, ainsi que sur les vêtements et accessoires dans la valeur desquels ces pelleteries entrent pour 40 % et plus (1).
\n
\n
(1) Dispositions applicables aux opérations pour lesquelles la taxe est exigible à compter du 1er janvier 1983 (loi n° 82-1126 du 29 décembre 1982 art. 2-II-2).
\n
" } }, "LEGIARTI000006304383": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "281 bis H", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1992-04-13", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006304383", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304383.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0281AJXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317334", "@num": "18", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 18 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000355163", "#text": "Loi 91-716 1991-07-26 art. 11 XI", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006840359", "@num": "11", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 11 (V) JORF 27 juillet 1991 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 1 JORF 16 juillet 1992 en vigueur le 13 avril 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191655", "@fin": "1993-08-18", "#text": "E : Taux majoré", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304383", "@fin": "1992-04-13", "@num": "281 bis H", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux majoré de la taxe sur la valeur ajoutée s'applique aux opérations de location portant sur les cassettes vidéo préenregistrées.
\n
" } }, "LEGIARTI000006304384": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "281 bis I", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006304384", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304384.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0281AKXXXXXAA" } }, "NOTA": { "CONTENU": "
Nota : Loi 92-655 1992-07-15 art. 1 c.
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" }, "LIENS": { "LIEN": [ { "#text": "Abrogation incorporée dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "ABROGATION" }, { "@id": "LEGIARTI000006317334", "@num": "18", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 18 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000355163", "#text": "Loi 91-716 1991-07-26 art. 11 XI", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006840359", "@num": "11", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 11 (V) JORF 27 juillet 1991, art. 11 XI : en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 1 c", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 1 c JORF 16 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191655", "@fin": "1993-08-18", "#text": "E : Taux majoré", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304384", "@fin": "1993-01-01", "@num": "281 bis I", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux majoré de la taxe sur la valeur ajoutée s'applique aux rémunérations perçues par les organisateurs et les intermédiaires qui participent à l'organisation de la loterie nationale, du loto national et des paris mutuels hippiques.
\n
" } }, "LEGIARTI000006304385": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "281 bis J", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1992-04-13", "DATE_DEBUT": "1987-12-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304385", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304385.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0281ALXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Loi 87-1060 1987-12-31 art. 20 Finances pour 1988 JORF 31 décembre 1987 en vigueur le 1er décembre 1987", "@sens": "source", "@typelien": "CREATION" }, { "@id": "JORFTEXT000000355163", "#text": "Loi 91-716 1991-07-26 art. 11 XI", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006840359", "@num": "11", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 11 (V) JORF 27 juillet 1991 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 1 JORF 16 juillet 1992 en vigueur le 13 avril 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191655", "@fin": "1993-08-18", "#text": "E : Taux majoré", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304385", "@fin": "1992-04-13", "@num": "281 bis J", "@etat": "ABROGE", "@debut": "1987-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux majoré de la taxe sur la valeur ajoutée ne s'applique pas aux opérations d'achat, d'importation, de vente, de livraison, de commission, de courtage ou de façon, portant sur les disques, bandes, cassettes et autres objets ayant un usage similaire ne comportant que des enregistrements sonores.
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Les dispositions de l'alinéa précédent entrent en vigueur à compter du 1er décembre 1987 [*date*].
" } }, "LEGIARTI000006304386": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "281 bis K", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1987-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304386", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304386.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0281AMXXXXXAA" } }, "NOTA": { "CONTENU": "
(1) Loi 92-655 1992-07-15 art. 1 c.
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" }, "LIENS": { "LIEN": [ { "#text": "Abrogation incorporée dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "ABROGATION" }, { "@id": "JORFTEXT000000687696", "#text": "Ordonnance 59-28 1959-01-05", "@sens": "source", "@cidtexte": "JORFTEXT000000687696", "@numtexte": "59-28", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-05" }, { "@id": "LEGIARTI000006274810", "@num": "42", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 42 (P) JORF 31 décembre 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000355163", "#text": "Loi 91-716 1991-07-26 art. 11 VII, XI JORF 27 juillet 1991, en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000355163", "#text": "Loi 91-716 1991-07-26 art. 11 XI", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006840359", "@num": "11", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 11 (V) JORF 27 juillet 1991, en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 1 c", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 1 c JORF 16 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000006345480", "@num": "L131-13", "#text": "CODE DES COMMUNES. - art. L131-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345467", "@num": "L131-2", "#text": "CODE DES COMMUNES. - art. L131-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191655", "@fin": "1993-08-18", "#text": "E : Taux majoré", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304386", "@fin": "1993-01-01", "@num": "281 bis K", "@etat": "ABROGE", "@debut": "1987-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux majoré de la taxe sur la valeur ajoutée s'applique aux prestations de services ainsi qu'aux livraisons de biens réalisées dans les établissements dont l'accès est interdit aux mineurs en raison de leur caractère licencieux ou pornographique, soit en application de l'ordonnance n° 59-28 du 5 janvier 1959 réglementant l'accès des mineurs à certains établissements, soit en vertu des pouvoirs de police que le maire et le représentant de l'Etat dans le département tiennent des articles L. 131-2 et L. 131-13 du code des communes (1).
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" } }, "LEGIARTI000006304394": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "281 septies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1992-04-13", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006304394", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304394.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0281ARXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317965", "@num": "13", "#text": "Loi - art. 13 (V) JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006840359", "@num": "11", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 11 (V) JORF 27 juillet 1991 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 1 JORF 16 juillet 1992 en vigueur le 13 avril 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191656", "@fin": "2999-01-01", "#text": "G : Taux particuliers", "@debut": "1986-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304392", "@fin": "1990-06-15", "@num": "281 septies", "@etat": "MODIFIE", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304393", "@fin": "1991-06-24", "@num": "281 septies", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304394", "@fin": "1992-04-13", "@num": "281 septies", "@etat": "ABROGE", "@debut": "1991-06-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe sur la valeur ajoutée est perçue au taux de 22% pour les opérations d'achat, d'importation, de vente, de livraison, de commission, de courtage ou de façon, ainsi que pour les opérations de location ou de crédit-bail portant sur les voitures automobiles conçues pour le transport de personnes ou à usages mixtes et comportant, outre le siège du conducteur, huit places assises au maximum. Il en est de même pour leurs équipements et accessoires, même livrés avec un supplément de prix facturé distinctement, les châssis équipés de leur moteur et leurs carrosseries, les automobiles livrées incomplètes ou non finies dès lors qu'elles présentent les caractéristiques essentielles des mêmes voitures à l'état complet ou terminé.

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La taxe sur la valeur ajoutée est perçue au taux de 22% pour les opérations d'achat, d'importation, de vente, de livraison, de commission, de courtage ou de façon, portant sur les motocyclettes de plus de 240 cm3 et sur les motos-neige et scooters des neiges.

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Ces dispositions entrent en vigueur le 13 septembre 1990. Le taux de 25% est maintenu pour les contrats de crédit-bail en cours à cette date.

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Toutefois, pour les opérations de crédit-bail, les taux de 28% et 33,1/3% sont maintenus jusqu'à l'expiration des contrats, lorsque ceux-ci ont été souscrits, respectivement, entre le 17 septembre 1987 et le 7 septembre 1989 inclus pour le taux de 28%, ou avant le 17 septembre 1987 pour le taux de 33,1/3%.

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" } }, "LEGIARTI000006308398": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 sexies C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006308398", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308398.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199ASXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 196", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 196 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 196 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 199 sexies 1° b, a", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 199 sexies A II", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 17 M à 17 O, 17 P à 17 S", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000720158", "#text": "Décret 91-883 1991-09-09", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "#text": "Instruction 1990-06-15 5B-22-90", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006318030", "@num": "90", "#text": "Loi - art. 90 (V) JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191602", "@fin": "1997-04-11", "#text": "Réduction d'impôt accordée au titre des dépenses afférentes à l'habitation principale.", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308394", "@fin": "1987-01-01", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308395", "@fin": "1989-12-30", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308396", "@fin": "1990-12-30", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308397", "@fin": "1991-06-24", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308398", "@fin": "1993-01-01", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308399", "@fin": "1993-08-18", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308400", "@fin": "1994-09-02", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308401", "@fin": "1995-10-27", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308402", "@fin": "1996-05-12", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308403", "@fin": "1997-04-11", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006308404", "@fin": "2001-03-31", "@num": "199 sexies C", "@etat": "PERIME", "@debut": "1997-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les dépenses de grosses réparations afférentes à la résidence principale du contribuable dont il est propriétaire et payées entre le 1er janvier 1985 et le 31 décembre 1989 ouvrent droit à une réduction d'impôt sur le revenu lorsque l'immeuble est situé en France et est achevé depuis plus de quinze ans. La réduction est égale à 25 % du montant de ces dépenses.
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Pour une même résidence, le montant des dépenses ouvrant droit à réduction ne peut excéder au cours de la période définie au premier alinéa la somme de 8.000 F pour une personne célibataire, veuve ou divorcée et de 16.000 F pour un couple marié. Cette somme est majorée de 2.000 F par personne à charge au sens des articles 196 à 196 B. Cette majoration est fixée à 2.500 F pour le second enfant et à 3.000 F par enfant à partir du troisième.
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Au titre d'une année, les dépenses ouvrant droit à réduction d'impôt sont limitées à la moitié des montants définis à l'alinéa précédent ; l'excédent ouvre droit à réduction d'impôt au titre de l'année suivante.
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Les dispositions des articles 199 sexies-1°-b et 199 sexies A-II s'appliquent à cette réduction d'impôt.
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La réduction d'impôt est accordée sur présentation de factures mentionnant la nature et le montant des travaux.
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II. Lorsque, pour une opération déterminée, le contribuable opte pour l'application des dispositions prévues au I, les intérêts des emprunts contractés à compter du 1er janvier 1985 pour financer les dépenses de grosses réparations afférentes à la résidence principale n'ouvrent pas droit à la réduction d'impôt prévue à l'article 199 sexies-1°-a.
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III. a) La réduction mentionnée au paragraphe I bénéficie sous les mêmes conditions, aux dépenses payées du 1er janvier 1990 au 31 décembre 1992 par les contribuables dont le revenu net imposable par part n'excède pas la limite inférieure de la douzième tranche du barème de l'impôt.
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Les dépenses ouvrant droit à cette réduction sont limitées, au cours de cette période, aux montants prévus au deuxième alinéa du paragraphe I.
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Les dépenses de 1989 et 1990 qui ouvrent droit à réduction d'impôt au titre de 1990 sont limitées à la moitié des montants définis à l'alinéa précédent.
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b) La réduction prévue au a s'applique aux dépenses payées par un contribuable pour sa résidence principale, qu'il en soit propriétaire ou locataire, et qui ont pour objet d'améliorer l'isolation thermique ou la régulation du chauffage si l'immeuble a été achevé avant le 1er janvier 1982 (1).
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La liste des dépenses d'isolation thermique ouvrant droit à réduction d'impôt est fixée par arrêté ministériel (2).
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c) Lorsque le bénéficiaire de la réduction d'impôt est remboursé dans un délai de cinq ans de tout ou partie du montant des dépenses qui ont ouvert droit à cet avantage, il fait l'objet au titre de l'année du remboursement d'une majoration de son impôt sur le revenu égale à 25 p. 100 de la somme remboursée, dans la limite de la réduction obtenue.
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Toutefois, la reprise d'impôt n'est pas pratiquée lorsque le remboursement fait suite à un sinistre survenu après que les dépenses ont été payées.
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(1) Ces dispositions s'appliquent aux dépenses payées à compter du 1er janvier 1991. (2) Voir Annexe IV, art. 17 M à 17 O. En ce qui concerne la liste des dépenses de régulation de chauffage, voir Annexe 4, art. 17 P à 17 S.
" } }, "LEGIARTI000006308399": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 sexies C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308399", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308399.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199ASXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 196 à 196 B, 199 sexies, 199 undecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 17 M à 17 O, 17 P à 17 S", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000006318514", "@num": "3", "#text": "Loi - art. 3 () JORF 31 décembre 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318568", "@num": "90", "#text": "Loi - art. 90 () JORF 31 décembre 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000509320", "#text": "Loi 93-859 1993-06-22 art. 22 I II III V JORF 23 juin 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "#text": "Modifications directes incorporées dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191602", "@fin": "1997-04-11", "#text": "Réduction d'impôt accordée au titre des dépenses afférentes à l'habitation principale.", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308394", "@fin": "1987-01-01", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308395", "@fin": "1989-12-30", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308396", "@fin": "1990-12-30", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308397", "@fin": "1991-06-24", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308398", "@fin": "1993-01-01", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308399", "@fin": "1993-08-18", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308400", "@fin": "1994-09-02", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308401", "@fin": "1995-10-27", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308402", "@fin": "1996-05-12", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308403", "@fin": "1997-04-11", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006308404", "@fin": "2001-03-31", "@num": "199 sexies C", "@etat": "PERIME", "@debut": "1997-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les dépenses de grosses réparations afférentes à la résidence principale du contribuable dont il est propriétaire et payées entre le 1er janvier 1985 et le 31 décembre 1989 ouvrent droit à une réduction d'impôt sur le revenu lorsque l'immeuble est situé en France et est achevé depuis plus de quinze ans. La réduction est égale à 25 % du montant de ces dépenses.
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Pour une même résidence, le montant des dépenses ouvrant droit à réduction ne peut excéder au cours de la période définie au premier alinéa la somme de 10.000 F pour une personne célibataire, veuve ou divorcée et de 20.000 F pour un couple marié. Cette somme est majorée de 2.000 F par personne à charge au sens des articles 196 à 196 B. Cette majoration est fixée à 2.500 F pour le second enfant et à 3.000 F par enfant à partir du troisième.
\n
Au titre d'une année, les dépenses ouvrant droit à réduction d'impôt sont limitées à la moitié des montants définis à l'alinéa précédent ; l'excédent ouvre droit à réduction d'impôt au titre de l'année suivante.
\n
Les dispositions de l'article 199 sexies-1°-b et du 7 de l'article 199 undecies s'appliquent à cette réduction d'impôt.
\n
La réduction d'impôt est accordée sur présentation de factures mentionnant la nature et le montant des travaux.
\n
II. Lorsque, pour une opération déterminée, le contribuable opte pour l'application des dispositions prévues au I, les intérêts des emprunts contractés à compter du 1er janvier 1985 pour financer les dépenses de grosses réparations afférentes à la résidence principale n'ouvrent pas droit à la réduction d'impôt prévue à l'article 199 sexies-1°-a.
\n
\n
III. a) La réduction mentionnée au paragraphe I bénéficie sous les mêmes conditions, aux dépenses payées du 1er janvier 1990 au 31 décembre 1995.
\n
Les dépenses ouvrant droit à cette réduction sont limitées, au cours de cette période, aux montants prévus au deuxième alinéa du paragraphe I.
\n
Les dépenses de 1989 et 1990 qui ouvrent droit à réduction d'impôt au titre de 1990 sont limitées à la moitié des montants définis à l'alinéa précédent.
\n
b) La réduction prévue au a s'applique aux dépenses payées par un contribuable pour sa résidence principale, qu'il en soit propriétaire ou locataire, et qui ont pour objet d'améliorer l'isolation thermique ou la régulation du chauffage si l'immeuble a été achevé avant le 1er janvier 1982 (1).
\n
La liste des dépenses d'isolation thermique ouvrant droit à réduction d'impôt est fixée par arrêté ministériel (2).
\n
c) Lorsque le bénéficiaire de la réduction d'impôt est remboursé dans un délai de cinq ans de tout ou partie du montant des dépenses qui ont ouvert droit à cet avantage, il fait l'objet au titre de l'année du remboursement d'une majoration de son impôt sur le revenu égale à 25 p. 100 de la somme remboursée, dans la limite de la réduction obtenue.
\n
Toutefois, la reprise d'impôt n'est pas pratiquée lorsque le remboursement fait suite à un sinistre survenu après que les dépenses ont été payées.
\n
(1) Ces dispositions s'appliquent aux dépenses payées à compter du 1er janvier 1991.
\n
(2) Voir Annexe IV, art. 17 M à 17 O.
\n
En ce qui concerne la liste des dépenses de régulation de chauffage, voir Annexe 4, art. 17 P à 17 S.
" } }, "LEGIARTI000006308400": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 sexies C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006308400", "URL": "article/LEGI/ARTI/00/00/06/30/84/LEGIARTI000006308400.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199ASXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 196 à 196 B, 199 sexies, 199 undecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 17 à 17 V, 17 M à 17 O, 17 P à 17 S", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000006318509", "@num": "2", "#text": "Loi n°92-655 du 15 juillet 1992 - art. 2 (V) JORF 16 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000545997", "#text": "Décret 93-1127 1993-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191602", "@fin": "1997-04-11", "#text": "Réduction d'impôt accordée au titre des dépenses afférentes à l'habitation principale.", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308394", "@fin": "1987-01-01", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308395", "@fin": "1989-12-30", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308396", "@fin": "1990-12-30", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308397", "@fin": "1991-06-24", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308398", "@fin": "1993-01-01", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308399", "@fin": "1993-08-18", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308400", "@fin": "1994-09-02", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308401", "@fin": "1995-10-27", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308402", "@fin": "1996-05-12", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308403", "@fin": "1997-04-11", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006308404", "@fin": "2001-03-31", "@num": "199 sexies C", "@etat": "PERIME", "@debut": "1997-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les dépenses de grosses réparations afférentes à la résidence principale du contribuable dont il est propriétaire et payées entre le 1er janvier 1985 et le 31 décembre 1989 ouvrent droit à une réduction d'impôt sur le revenu lorsque l'immeuble est situé en France et est achevé depuis plus de quinze ans. La réduction est égale à 25 % du montant de ces dépenses.
\n
Pour une même résidence, le montant des dépenses ouvrant droit à réduction ne peut excéder au cours de la période définie au premier alinéa la somme de 10.000 F pour une personne célibataire, veuve ou divorcée et de 20.000 F pour un couple marié (1). Cette somme est majorée de 2.000 F par personne à charge au sens des articles 196 à 196 B. Cette majoration est fixée à 2.500 F pour le second enfant et à 3.000 F par enfant à partir du troisième.
\n
Au titre d'une année, les dépenses ouvrant droit à réduction d'impôt sont limitées à la moitié des montants définis à l'alinéa précédent ; l'excédent ouvre droit à réduction d'impôt au titre de l'année suivante.
\n
Les dispositions du b du 1° de l'article 199 sexies et du 7 de l'article 199 undecies s'appliquent à cette réduction d'impôt.
\n
La réduction d'impôt est accordée sur présentation de factures mentionnant la nature et le montant des travaux (2).
\n
II. Lorsque, pour une opération déterminée, le contribuable opte pour l'application des dispositions prévues au I, les intérêts des emprunts contractés à compter du 1er janvier 1985 pour financer les dépenses de grosses réparations afférentes à la résidence principale n'ouvrent pas droit à la réduction d'impôt prévue au a du 1° de l'article 199 sexies.
\n
\n
III. a) La réduction mentionnée au I bénéficie sous les mêmes conditions, aux dépenses payées du 1er janvier 1990 au 31 décembre 1995.
\n
Les dépenses ouvrant droit à cette réduction sont limitées, au cours de cette période, aux montants prévus au deuxième alinéa du paragraphe I.
\n
Les dépenses de 1989 et 1990 qui ouvrent droit à réduction d'impôt au titre de 1990 sont limitées à la moitié des montants définis à l'alinéa précédent ;
\n
a bis) La réduction d'impôt prévue au a s'applique aux dépenses payées pour l'installation de l'équipement sanitaire élémentaire d'un logement qui en était dépourvu, pour l'installation d'une porte blindée et d'un interphone, pour la réalisation de travaux destinés à faciliter l'accès de l'immeuble aux personnes handicapées et l'adaptation de leur logement.
\n
La liste des dépenses qui ouvrent droit à la réduction d'impôt, et notamment leurs normes et caractéristiques, sont fixées par arrêté ministériel (3).
\n
b) La réduction prévue au a s'applique aux dépenses payées par un contribuable pour sa résidence principale, qu'il en soit propriétaire ou locataire, et qui ont pour objet d'améliorer l'isolation thermique ou la régulation du chauffage si l'immeuble a été achevé avant le 1er janvier 1982 (4).
\n
La liste des dépenses d'isolation thermique ouvrant droit à réduction d'impôt est fixée par arrêté ministériel (5).
\n
c) Lorsque le bénéficiaire de la réduction d'impôt est remboursé dans un délai de cinq ans de tout ou partie du montant des dépenses qui ont ouvert droit à cet avantage, il fait l'objet au titre de l'année du remboursement d'une majoration de son impôt sur le revenu égale à 25 p. 100 de la somme remboursée, dans la limite de la réduction obtenue.
\n
Toutefois, la reprise d'impôt n'est pas pratiquée lorsque le remboursement fait suite à un sinistre survenu après que les dépenses ont été payées.
\n
(1) Ces dispositions s'appliquent aux dépenses payées à compter du 1er janvier 1993.
\n
(2) Voir article 1740 quater.
\n
(3) Voir Annexe IV art. 17 à 17 V.
\n
(4) Dispositions applicables aux contrats conclus et aux dépenses payées à compter du 1er janvier 1991.
\n
(5) Voir Annexe IV, art. 17 M à 17 O.
\n
En ce qui concerne la liste des dépenses de régulation de chauffage, voir Annexe 4, art. 17 P à 17 S.
" } }, "LEGIARTI000006308401": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 sexies C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006308401", "URL": "article/LEGI/ARTI/00/00/06/30/84/LEGIARTI000006308401.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199ASXXXXXAH" } }, "LIENS": { "LIEN": [ { "#text": "CGI 196 à 196 B, 199 sexies, 199 undecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 17 à 17 V, 17 M à 17 O, 17 P à 17 S", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000006318844", "@num": "4", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 4 () JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "#text": "Modifications directes incorporées dans l'édition du 2 septembre 1994", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191602", "@fin": "1997-04-11", "#text": "Réduction d'impôt accordée au titre des dépenses afférentes à l'habitation principale.", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308394", "@fin": "1987-01-01", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308395", "@fin": "1989-12-30", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308396", "@fin": "1990-12-30", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308397", "@fin": "1991-06-24", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308398", "@fin": "1993-01-01", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308399", "@fin": "1993-08-18", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308400", "@fin": "1994-09-02", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308401", "@fin": "1995-10-27", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308402", "@fin": "1996-05-12", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308403", "@fin": "1997-04-11", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006308404", "@fin": "2001-03-31", "@num": "199 sexies C", "@etat": "PERIME", "@debut": "1997-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les dépenses de grosses réparations afférentes à la résidence principale du contribuable dont il est propriétaire et payées entre le 1er janvier 1985 et le 31 décembre 1989 ouvrent droit à une réduction d'impôt sur le revenu lorsque l'immeuble est situé en France et est achevé depuis plus de quinze ans. La réduction est égale à 25 % du montant de ces dépenses.
\n
Pour une même résidence, le montant des dépenses ouvrant droit à réduction ne peut excéder au cours de la période définie au premier alinéa la somme de 10.000 F pour une personne célibataire, veuve ou divorcée et de 20.000 F pour un couple marié (1). Cette somme est majorée de 2.000 F par personne à charge au sens des articles 196 à 196 B. Cette majoration est fixée à 2.500 F pour le second enfant et à 3.000 F par enfant à partir du troisième.
\n
Au titre d'une année, les dépenses ouvrant droit à réduction d'impôt sont limitées à la moitié des montants définis à l'alinéa précédent ; l'excédent ouvre droit à réduction d'impôt au titre de l'année suivante.
\n
Les dispositions du b du 1° de l'article 199 sexies et du 7 de l'article 199 undecies s'appliquent à cette réduction d'impôt.
\n
La réduction d'impôt est accordée sur présentation de factures mentionnant la nature et le montant des travaux (2).
\n
II. Lorsque, pour une opération déterminée, le contribuable opte pour l'application des dispositions prévues au I, les intérêts des emprunts contractés à compter du 1er janvier 1985 pour financer les dépenses de grosses réparations afférentes à la résidence principale n'ouvrent pas droit à la réduction d'impôt prévue au a du 1° de l'article 199 sexies.
\n
\n
III. a) La réduction mentionnée au I bénéficie sous les mêmes conditions, aux dépenses payées du 1er janvier 1990 au 31 décembre 1995.
\n
Les dépenses ouvrant droit à cette réduction sont limitées, au cours de cette période, aux montants prévus au deuxième alinéa du paragraphe I.
\n
Les dépenses de 1989 et 1990 qui ouvrent droit à réduction d'impôt au titre de 1990 sont limitées à la moitié des montants définis à l'alinéa précédent ;
\n
a bis) La réduction d'impôt prévue au a s'applique aux dépenses payées pour l'installation de l'équipement sanitaire élémentaire d'un logement qui en était dépourvu, pour l'installation d'une porte blindée et d'un interphone, pour la réalisation de travaux destinés à faciliter l'accès de l'immeuble aux personnes handicapées et l'adaptation de leur logement.
\n
La liste des dépenses qui ouvrent droit à la réduction d'impôt, et notamment leurs normes et caractéristiques, sont fixées par arrêté ministériel (3).
\n
b) La réduction prévue au a s'applique aux dépenses payées par un contribuable pour sa résidence principale, qu'il en soit propriétaire ou locataire, et qui ont pour objet d'améliorer l'isolation thermique ou la régulation du chauffage si l'immeuble a été achevé avant le 1er janvier 1982 (4).
\n
La liste des dépenses d'isolation thermique ouvrant droit à réduction d'impôt est fixée par arrêté ministériel (5).
\n
c) Lorsque le bénéficiaire de la réduction d'impôt est remboursé dans un délai de cinq ans de tout ou partie du montant des dépenses qui ont ouvert droit à cet avantage, il fait l'objet au titre de l'année du remboursement d'une majoration de son impôt sur le revenu égale à 25 p. 100 de la somme remboursée, dans la limite de la réduction obtenue.
\n
Toutefois, la reprise d'impôt n'est pas pratiquée lorsque le remboursement fait suite à un sinistre survenu après que les dépenses ont été payées.
\n
(( d) La condition d'ancienneté des immeubles n'est pas exigée lorsque ceux-ci sont situés dans une zone classée en état de catastrophe naturelle et que les dépenses sont effectuées dans l'année qui suit la date de constatation de cet état par arrêté ministériel, par un contribuable qui a déposé un dossier d'indemnisation auprès de la préfecture ou d'un organisme régi par le code des assurances.)) (Modification de la loi 93-1352).
\n
(1) Ces dispositions s'appliquent aux dépenses payées à compter du 1er janvier 1993.
\n
(2) Voir article 1740 quater.
\n
(3) Voir Annexe IV art. 17 à 17 V.
\n
(4) Dispositions applicables aux contrats conclus et aux dépenses payées à compter du 1er janvier 1991.
\n
(5) Voir Annexe IV, art. 17 M à 17 O.
\n
En ce qui concerne la liste des dépenses de régulation de chauffage, voir Annexe 4, art. 17 P à 17 S.
" } }, "LEGIARTI000006308402": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 sexies C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006308402", "URL": "article/LEGI/ARTI/00/00/06/30/84/LEGIARTI000006308402.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199ASXXXXXAI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 196 à 196 B, 199 sexies, 199 undecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 17 à 17 V, 17 M à 17 O, 17 P à 17 S", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1995-02-23 5B-9-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000006319103", "@num": "8", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 8 (V) JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191603", "@fin": "2005-01-01", "#text": "8° : Réduction d'impôt accordée au titre des dépenses afférentes à l'habitation principale.", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308394", "@fin": "1987-01-01", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308395", "@fin": "1989-12-30", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308396", "@fin": "1990-12-30", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308397", "@fin": "1991-06-24", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308398", "@fin": "1993-01-01", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308399", "@fin": "1993-08-18", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308400", "@fin": "1994-09-02", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308401", "@fin": "1995-10-27", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308402", "@fin": "1996-05-12", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308403", "@fin": "1997-04-11", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006308404", "@fin": "2001-03-31", "@num": "199 sexies C", "@etat": "PERIME", "@debut": "1997-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les dépenses de grosses réparations afférentes à la résidence principale du contribuable dont il est propriétaire et payées entre le 1er janvier 1985 et le 31 décembre 1989 ouvrent droit à une réduction d'impôt sur le revenu lorsque l'immeuble est situé en France et est achevé depuis plus de quinze ans. La réduction est égale à 25 % du montant de ces dépenses.
\n
Pour une même résidence, le montant des dépenses ouvrant droit à réduction ne peut excéder au cours de la période définie au premier alinéa la somme de ((15.000 F)) pour une personne célibataire, veuve ou divorcée et de ((30.000 F)) pour un couple marié (1). Cette somme est majorée de 2.000 F par personne à charge au sens des articles 196 à 196 B. Cette majoration est fixée à 2.500 F pour le second enfant et à 3.000 F par enfant à partir du troisième.
\n
Au titre d'une année, les dépenses ouvrant droit à réduction d'impôt sont limitées à la moitié des montants définis au deuxième alinéa ; l'excédent ouvre droit à réduction d'impôt au titre de l'année suivante.
\n
Les dispositions du b du 1° de l'article 199 sexies et du 7 de l'article 199 undecies s'appliquent à cette réduction d'impôt.
\n
La réduction d'impôt est accordée sur présentation de factures mentionnant la nature et le montant des travaux (2).
\n
II. Lorsque, pour une opération déterminée, le contribuable opte pour l'application des dispositions prévues au I, les intérêts des emprunts contractés à compter du 1er janvier 1985 pour financer les dépenses de grosses réparations afférentes à la résidence principale n'ouvrent pas droit à la réduction d'impôt prévue au a du 1° de l'article 199 sexies.
\n
\n
III. a) La réduction mentionnée au I bénéficie sous les mêmes conditions, aux dépenses payées du 1er janvier 1990 au 31 décembre 1995.
\n
Les dépenses ouvrant droit à cette réduction sont limitées, au cours de cette période, aux montants prévus au deuxième alinéa du paragraphe I.
\n
Les dépenses de 1989 et 1990 qui ouvrent droit à réduction d'impôt au titre de 1990 sont limitées à la moitié des montants définis au deuxième alinéa ;
\n
a bis) La réduction d'impôt prévue au a s'applique aux dépenses payées pour l'installation de l'équipement sanitaire élémentaire d'un logement qui en était dépourvu, pour l'installation d'une porte blindée et d'un interphone, pour la réalisation de travaux destinés à faciliter l'accès de l'immeuble aux personnes handicapées et l'adaptation de leur logement (3).
\n
La liste des dépenses qui ouvrent droit à la réduction d'impôt, et notamment leurs normes et caractéristiques, sont fixées par arrêté ministériel (4).
\n
b) La réduction prévue au a s'applique aux dépenses payées par un contribuable pour sa résidence principale, qu'il en soit propriétaire ou locataire, et qui ont pour objet d'améliorer l'isolation thermique ou la régulation du chauffage si l'immeuble a été achevé avant le 1er janvier 1982 (5).
\n
La liste des dépenses d'isolation thermique ouvrant droit à réduction d'impôt est fixée par arrêté ministériel (6).
\n
c) Lorsque le bénéficiaire de la réduction d'impôt est remboursé dans un délai de cinq ans de tout ou partie du montant des dépenses qui ont ouvert droit à cet avantage, il fait l'objet au titre de l'année du remboursement d'une majoration de son impôt sur le revenu égale à 25 p. 100 de la somme remboursée, dans la limite de la réduction obtenue.
\n
Toutefois, la reprise d'impôt n'est pas pratiquée lorsque le remboursement fait suite à un sinistre survenu après que les dépenses ont été payées.
\n
d) La condition d'ancienneté des immeubles n'est pas exigée lorsque ceux-ci sont situés dans une zone classée en état de catastrophe naturelle et que les dépenses sont effectuées dans l'année qui suit la date de constatation de cet état par arrêté ministériel, par un contribuable qui a déposé un dossier d'indemnisation auprès de la préfecture ou d'un organisme régi par le code des assurances.
\n
(1) Modification de la loi. Ces sommes de 15.000 F et 30.000 F s'appliquent aux dépenses payées à compter du 1er octobre 1994.
\n
(2) Voir article 1740 quater.
\n
(3) A compter du 15 mars 1992.
\n
(4) Voir Annexe IV art. 17 à 17 V.
\n
(5) Dispositions applicables aux contrats conclus et aux dépenses payées à compter du 1er janvier 1991.
\n
(6) Voir Annexe IV, art. 17 M à 17 O.
\n
En ce qui concerne la liste des dépenses de régulation de chauffage, voir Annexe 4, art. 17 P à 17 S.
" } }, "LEGIARTI000006308403": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 sexies C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006308403", "URL": "article/LEGI/ARTI/00/00/06/30/84/LEGIARTI000006308403.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199ASXXXXXAJ" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1996-02-27", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "CGI 196 à 196 B, 199 sexies, 199 undecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 17 à 17 V, 17 M à 17 O, 17 P à 17 S", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006897056", "@num": "R317-1", "#text": "Code de la construction et de l'habitation. - art. R317-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1995-02-23 5B-9-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1996-05-02 5B-11-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1996-07-05 5B-13-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000006319345", "@num": "12", "#text": "Loi - art. 12 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319414", "@num": "74", "#text": "Loi - art. 74 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319415", "@num": "75", "#text": "Loi - art. 75 (V) JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000191068", "#text": "Loi 95-1346 1995-12-30 art. 75 II Finances pour 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191603", "@fin": "2005-01-01", "#text": "8° : Réduction d'impôt accordée au titre des dépenses afférentes à l'habitation principale.", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308394", "@fin": "1987-01-01", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308395", "@fin": "1989-12-30", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308396", "@fin": "1990-12-30", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308397", "@fin": "1991-06-24", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308398", "@fin": "1993-01-01", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308399", "@fin": "1993-08-18", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308400", "@fin": "1994-09-02", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308401", "@fin": "1995-10-27", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308402", "@fin": "1996-05-12", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308403", "@fin": "1997-04-11", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006308404", "@fin": "2001-03-31", "@num": "199 sexies C", "@etat": "PERIME", "@debut": "1997-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les dépenses de grosses réparations afférentes à la résidence principale du contribuable dont il est propriétaire et payées entre le 1er janvier 1985 et le 31 décembre 1989 ouvrent droit à une réduction d'impôt sur le revenu lorsque l'immeuble est situé en France et est achevé depuis plus de quinze ans. La réduction est égale à 25 % du montant de ces dépenses.
\n
Pour une même résidence, le montant des dépenses ouvrant droit à réduction ne peut excéder au cours de la période définie au premier alinéa la somme de 15.000 F pour une personne célibataire, veuve ou divorcée et de 30.000 F pour un couple marié (1). Cette somme est majorée de 2.000 F par personne à charge au sens des articles 196 à 196 B. Cette majoration est fixée à 2.500 F pour le second enfant et à 3.000 F par enfant à partir du troisième.
\n
Au titre d'une année, les dépenses ouvrant droit à réduction d'impôt sont limitées à la moitié des montants définis au deuxième alinéa ; l'excédent ouvre droit à réduction d'impôt au titre de l'année suivante.
\n
Les dispositions du b du 1° de l'article 199 sexies et du 7 de l'article 199 undecies s'appliquent à cette réduction d'impôt.
\n
La réduction d'impôt est accordée sur présentation de factures mentionnant la nature et le montant des travaux (2).
\n
II. Lorsque, pour une opération déterminée, le contribuable opte pour l'application des dispositions prévues au I, les intérêts des emprunts contractés à compter du 1er janvier 1985 pour financer les dépenses de grosses réparations afférentes à la résidence principale n'ouvrent pas droit à la réduction d'impôt prévue au a du 1° de l'article 199 sexies.
\n
\n
III. a) La réduction mentionnée au I bénéficie sous les mêmes conditions, aux dépenses payées du 1er janvier 1990 au 31 décembre ((1996)) (M).
\n
Les dépenses ouvrant droit à cette réduction sont limitées, au cours de cette période, aux montants prévus au deuxième alinéa du paragraphe I.
\n
Les dépenses de 1989 et 1990 qui ouvrent droit à réduction d'impôt au titre de 1990 sont limitées à la moitié des montants définis au deuxième alinéa ;
\n
a bis) La réduction d'impôt prévue au a s'applique aux dépenses payées pour l'installation de l'équipement sanitaire élémentaire d'un logement qui en était dépourvu, pour l'installation d'une porte blindée et d'un interphone, pour la réalisation de travaux destinés à faciliter l'accès de l'immeuble aux personnes handicapées et l'adaptation de leur logement (3).
\n
La liste des dépenses qui ouvrent droit à la réduction d'impôt, et notamment leurs normes et caractéristiques, sont fixées par arrêté ministériel (4).
\n
b) La réduction prévue au a s'applique aux dépenses payées par un contribuable pour sa résidence principale, qu'il en soit propriétaire ou locataire, et qui ont pour objet d'améliorer l'isolation thermique ou la régulation du chauffage si l'immeuble a été achevé avant le 1er janvier 1982 (5).
\n
La liste des dépenses d'isolation thermique ouvrant droit à réduction d'impôt est fixée par arrêté ministériel (6).
\n
c) Lorsque le bénéficiaire de la réduction d'impôt est remboursé dans un délai de cinq ans de tout ou partie du montant des dépenses qui ont ouvert droit à cet avantage, il fait l'objet au titre de l'année du remboursement d'une majoration de son impôt sur le revenu égale à 25 p. 100 de la somme remboursée, dans la limite de la réduction obtenue.
\n
Toutefois, la reprise d'impôt n'est pas pratiquée lorsque le remboursement fait suite à un sinistre survenu après que les dépenses ont été payées.
\n
d) La condition d'ancienneté des immeubles n'est pas exigée lorsque ceux-ci sont situés dans une zone classée en état de catastrophe naturelle et que les dépenses sont effectuées dans l'année qui suit la date de constatation de cet état par arrêté ministériel, par un contribuable qui a déposé un dossier d'indemnisation auprès de la préfecture ou d'un organisme régi par le code des assurances.
\n
((e. la condition d'ancienneté des immeubles n'est pas exigée pour les travaux destinés à faciliter l'accès de l'immeuble aux personnes handicapées et à adapter leur logement.)) (M)
\n
((IV. - Lorsque, pour l'acquisition d'un logement en accession à la propriété, le contribuable bénéficie de l'avance remboursable ne portant pas intérêt prévue par l'article R. 317-1 du code de la construction et de l'habitation, la réduction d'impôt prévue au III ne s'applique pas)) (M).
\n
(1) Ces sommes de 15.000 F et 30.000 F s'appliquent aux dépenses payées à compter du 1er octobre 1994..
\n
(2) Voir article 1740 quater.
\n
(M) Modification de la loi..
\n
(3) A compter du 15 mars 1992.
\n
(4) Voir Annexe IV art. 17 à 17 V.
\n
(5) Dispositions applicables aux contrats conclus et aux dépenses payées à compter du 1er janvier 1991.
\n
(6) Voir Annexe IV, art. 17 M à 17 O. En ce qui concerne la liste des dépenses de régulation de chauffage, voir Annexe 4, art. 17 P à 17 S.
" } }, "LEGIARTI000006308404": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 sexies C", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006308404", "URL": "article/LEGI/ARTI/00/00/06/30/84/LEGIARTI000006308404.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199ASXXXXXAK" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1996-02-27", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "CGI 196 à 196 B, 199 sexies, 197, 1740 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 17 à 17 V, 17 M à 17 O, 17 P à 17 S", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1995-02-23 5B-9-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1996-05-02 5B-11-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1996-07-05 5B-13-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000191068", "#text": "Loi 95-1346 1995-12-30 art. 75 II Finances pour 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319737", "@num": "83", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 83 () JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319743", "@num": "89", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 89 () JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000566799", "#text": "Décret 97-661 1997-05-28", "@sens": "source", "@cidtexte": "JORFTEXT000000566799", "@nortexte": "BUDF9700021D", "@numtexte": "97-661", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "JORFTEXT000000588663", "#text": "Décret 2001-435 2001-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGIARTI000006331500", "@num": "1", "#text": "Décret n°2001-435 du 21 mai 2001 - art. 1 () JORF 23 mai 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "PEREMPTION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGIARTI000006897056", "@num": "R317-1", "#text": "Code de la construction et de l'habitation. - art. R317-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191603", "@fin": "2005-01-01", "#text": "8° : Réduction d'impôt accordée au titre des dépenses afférentes à l'habitation principale.", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308394", "@fin": "1987-01-01", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308395", "@fin": "1989-12-30", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308396", "@fin": "1990-12-30", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308397", "@fin": "1991-06-24", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308398", "@fin": "1993-01-01", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308399", "@fin": "1993-08-18", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308400", "@fin": "1994-09-02", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308401", "@fin": "1995-10-27", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308402", "@fin": "1996-05-12", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308403", "@fin": "1997-04-11", "@num": "199 sexies C", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006308404", "@fin": "2001-03-31", "@num": "199 sexies C", "@etat": "PERIME", "@debut": "1997-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les dépenses de grosses réparations afférentes à la résidence principale du contribuable dont il est propriétaire et payées entre le 1er janvier 1985 et le 31 décembre 1989 ouvrent droit à une réduction d'impôt sur le revenu lorsque l'immeuble est situé en France et est achevé depuis plus de quinze ans. La réduction est égale à 25 % du montant de ces dépenses.
\n
Pour une même résidence, le montant des dépenses ouvrant droit à réduction ne peut excéder au cours de la période définie au premier alinéa la somme de 15.000 F pour une personne célibataire, veuve ou divorcée et de 30.000 F pour un couple marié (1). Cette somme est majorée de 2.000 F par personne à charge au sens des articles 196 à 196 B. Cette majoration est fixée à 2.500 F pour le second enfant et à 3.000 F par enfant à partir du troisième.
\n
Au titre d'une année, les dépenses ouvrant droit à réduction d'impôt sont limitées à la moitié des montants définis au deuxième alinéa ; l'excédent ouvre droit à réduction d'impôt au titre de l'année suivante.
\n
((Les dispositions du b du 1° du I de l'article 199 sexies et du 5 du I l'article 197 s'appliquent à cette réduction d'impôt)) (M).
\n
La réduction d'impôt est accordée sur présentation de factures mentionnant la nature et le montant des travaux (2).
\n
II. Lorsque, pour une opération déterminée, le contribuable opte pour l'application des dispositions prévues au I, les intérêts des emprunts contractés à compter du 1er janvier 1985 pour financer les dépenses de grosses réparations afférentes à la résidence principale n'ouvrent pas droit à la réduction d'impôt prévue au a du 1° du I de l'article 199 sexies.
\n
\n
III. a) La réduction mentionnée au I bénéficie sous les mêmes conditions, aux dépenses payées du 1er janvier 1990 au 31 décembre 1996.
\n
Les dépenses ouvrant droit à cette réduction sont limitées, au cours de cette période, aux montants prévus au deuxième alinéa du paragraphe I.
\n
Les dépenses de 1989 et 1990 qui ouvrent droit à réduction d'impôt au titre de 1990 sont limitées à la moitié des montants définis au deuxième alinéa ;
\n
a bis) La réduction d'impôt prévue au a s'applique aux dépenses payées pour l'installation de l'équipement sanitaire élémentaire d'un logement qui en était dépourvu, pour l'installation d'une porte blindée et d'un interphone, pour la réalisation de travaux destinés à faciliter l'accès de l'immeuble aux personnes handicapées et l'adaptation de leur logement (3).
\n
La liste des dépenses qui ouvrent droit à la réduction d'impôt, et notamment leurs normes et caractéristiques, sont fixées par arrêté ministériel (4).
\n
b) La réduction prévue au a s'applique aux dépenses payées par un contribuable pour sa résidence principale, qu'il en soit propriétaire ou locataire, et qui ont pour objet d'améliorer l'isolation thermique ou la régulation du chauffage si l'immeuble a été achevé avant le 1er janvier 1982 (5).
\n
La liste des dépenses d'isolation thermique ouvrant droit à réduction d'impôt est fixée par arrêté ministériel (6).
\n
c) Lorsque le bénéficiaire de la réduction d'impôt est remboursé dans un délai de cinq ans de tout ou partie du montant des dépenses qui ont ouvert droit à cet avantage, il fait l'objet au titre de l'année du remboursement d'une majoration de son impôt sur le revenu égale à 25 p. 100 de la somme remboursée, dans la limite de la réduction obtenue.
\n
Toutefois, la reprise d'impôt n'est pas pratiquée lorsque le remboursement fait suite à un sinistre survenu après que les dépenses ont été payées.
\n
d) La condition d'ancienneté des immeubles n'est pas exigée lorsque ceux-ci sont situés dans une zone classée en état de catastrophe naturelle et que les dépenses sont effectuées dans l'année qui suit la date de constatation de cet état par arrêté ministériel, par un contribuable qui a déposé un dossier d'indemnisation auprès de la préfecture ou d'un organisme régi par le code des assurances.
\n
e. la condition d'ancienneté des immeubles n'est pas exigée pour les travaux destinés à faciliter l'accès de l'immeuble aux personnes handicapées et à adapter leur logement.
\n
IV. - Lorsque, pour l'acquisition d'un logement en accession à la propriété, le contribuable bénéficie de l'avance remboursable ne portant pas intérêt prévue par l'article R. 317-1 du code de la construction et de l'habitation, la réduction d'impôt prévue au III ne s'applique pas.
\n
(1) Ces sommes de 15.000 F et 30.000 F s'appliquent aux dépenses payées à compter du 1er octobre 1994..
\n
(M) Modification de la loi 96-1181.
\n
(2) Voir article 1740 quater.
\n
.
\n
(3) A compter du 15 mars 1992.
\n
(4) Voir Annexe IV art. 17 à 17 V.
\n
(5) Dispositions applicables aux contrats conclus et aux dépenses payées à compter du 1er janvier 1991.
\n
(6) Voir Annexe IV, art. 17 M à 17 O. En ce qui concerne la liste des dépenses de régulation de chauffage, voir Annexe 4, art. 17 P à 17 S.
" } }, "LEGIARTI000006309508": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "281 bis A", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006309508", "URL": "article/LEGI/ARTI/00/00/06/30/95/LEGIARTI000006309508.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0281ACXXXXXAB" } }, "NOTA": { "CONTENU": "
Nota : Loi 92-655 1992-07-15 art. 1 c,d.
\n
(1) Disposition applicable à compter du 1er janvier 1984.
\n
(2) Décret à paraître.
" }, "LIENS": { "LIEN": [ { "#text": "Abrogation incorporée dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "ABROGATION" }, { "@id": "LEGIARTI000006317334", "@num": "18", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 18 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000355163", "#text": "Loi 91-716 1991-07-26 art. 11 XI", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006840359", "@num": "11", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 11 (V) JORF 27 juillet 1991, art. 11 XI : en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 1 c,d", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191655", "@fin": "1993-08-18", "#text": "E : Taux majoré", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309507", "@fin": "1983-12-30", "@num": "281 bis A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006309508", "@fin": "1993-01-01", "@num": "281 bis A", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. La taxe sur la valeur ajoutée est perçue au taux majoré sur les cessions de droits portant sur les films pornographiques ou d'incitation à la violence, ainsi que sur les droits d'entrée pour les séances au cours desquelles ces films sont projetés.
\n
Le taux majoré s'applique indépendamment des réductions de taux prévues par les dispositions législatives en vigueur.
\n
Les spectacles cinématographiques concernés par ces dispositions sont désignés par le ministre chargé du cinéma après avis de la commission de contrôle des films cinématographiques. Les réclamations et les recours contentieux relatifs à ces décisions sont instruits par le département de la culture.
\n
II. La taxe sur la valeur ajoutée est perçue au taux majoré sur les cessions de droits portant sur les oeuvres pornographiques ou d'incitation à la violence diffusée sur rapport vidéographique ainsi que, lorsqu'elles font l'objet d'une représentation publique par ce support, sur les droits d'entrée pour les séances au cours desquelles elles sont représentées (1).
\n
Le taux majoré s'applique indépendamment des réductions de taux prévues par les dispositions législatives en vigueur.
\n
Un décret en Conseil d'Etat détermine les conditions de classement des oeuvres qui sont diffusées sur support vidéographique et qui ne sont pas également soumises à la procédure de désignation des films cinématographiques prévue au troisième alinéa du I (2).
" } }, "LEGIARTI000006309585": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "297", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309585", "URL": "article/LEGI/ARTI/00/00/06/30/95/LEGIARTI000006309585.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0297AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 257 7° CGI 262 II 11°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 278 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 279 a à b nonies, c 13°, d, e", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 280 2 d, e", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 281 bis F", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 281 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 281 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 281 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 267 quater CB", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 50 duodecies A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000355163", "#text": "Loi 91-716 1991-07-26 art. 11 X", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006840343", "@num": "10", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 10 (V) JORF 27 juillet 1991 en vigueur le 1er janvier 1993, art. 11 XI", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006840359", "@num": "11", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 11 (V) JORF 27 juillet 1991 en vigueur le 1er janvier 1993, art. 11 XI", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 1 (1 a 1 e)", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000051173061", "@num": "20", "#text": "LOI n°2025-127 du 14 février 2025 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000006301349", "@num": "50 duodecies A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modification directe incorporée dans l'édition du 4 juillet 1992", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179980", "@fin": "2999-01-01", "#text": "II : Corse", "@debut": "1988-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162568", "@fin": "2999-01-01", "#text": "Section IX : Régimes spéciaux", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048225331", "@fin": "1979-07-01", "@num": "297", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309580", "@fin": 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"LIEN_ART": { "@id": "LEGIARTI000006309586", "@fin": "1995-10-27", "@num": "297", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309587", "@fin": "1999-03-31", "@num": "297", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309588", "@fin": "2010-03-11", "@num": "297", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957511", "@fin": "2012-01-01", "@num": "297", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091653", "@fin": "2012-03-16", "@num": "297", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025515782", "@fin": "2012-08-18", "@num": "297", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026295860", "@fin": "2014-01-01", "@num": "297", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026950022", "@fin": "2014-01-01", "@num": "297", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028416992", "@fin": "2018-01-01", "@num": "297", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469142", "@fin": "2022-01-01", "@num": "297", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873462", "@fin": "2023-01-01", "@num": "297", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046869134", "@fin": "2023-06-03", "@num": "297", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622699", "@fin": "2023-12-31", "@num": "297", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048827176", "@fin": "2222-02-22", "@num": "297", "@etat": "ABROGE_DIFF", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051241675", "@fin": "2999-01-01", "@num": "297", "@etat": "ABROGE_DIFF", "@debut": "2222-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. 1. Dans les départements de Corse, la taxe sur la valeur ajoutée est perçue au taux de :
\n
1° O,90 % pour les opérations visées aux articles 281 quater et 281 sexies ;
\n
2° 2,10 % en ce qui concerne :
\n
Les opérations visées à l'article 278 bis portant sur des produits livrés en Corse;
\n
Les prestations de services visées aux a à b decies de l'article 279 (1);
\n
3° (Disposition devenue sans objet) ;
\n
4° (Abrogé);
\n
5° 8 % en ce qui concerne :
\n
a. Les travaux immobiliers ainsi que les opérations visées au 7° de l'article 257 ;
\n
b. Les ventes de matériels agricoles livrés en Corse et dont la liste est fixée par arrêté du ministre de l'économie et des finances (2) ;
\n
c. Les fournitures de logement en meublé ou en garni autres que celles visées au a de l'article 279 ;
\n
d. Les ventes à consommer sur place autres que celles visées au a bis de l'article 279 (1) ;
\n
e. Les ventes d'électricité effectuées en basse tension ;
\n
6° 13 % en ce qui concerne :
\n
a. (Abrogé) (1').
\n
b. Les ventes de produits pétroliers énumérés au tableau B de l'article 265 du code des douanes et livrés en Corse ;
\n
7° (Abrogé) (1, 3).
\n
8° (Disposition devenue sans objet).
\n
2. Les mêmes dispositions sont applicables aux importations en Corse et aux expéditions de France continentale à destination de la Corse, des produits qui sont visés au 1.
\n
II (abrogé) (4).
\n
III (dispositions périmées).
\n
(1) Abrogation à compter du 1er janvier 1993 loi 91-716 art. 11 IX XI.
\n
(1') Abrogation à compter du 1er janvier 1993 loi 91-716 art. 11 IX XI, loi 92-655 art. 1 e.
\n
(2) Annexe IV, art. 50 duodecies A.
\n
(3) Abrogation à compter du 13 avril 1992, loi 92-655 1992-07-15 art. 1 (1 a 1 e) : modification non codifiée à ce jour.
\n
(4) En ce qui concerne les transports entre la France continentale et la Corse, voir article 262-II-11°.
" } }, "LEGIARTI000006309586": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "297", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309586", "URL": "article/LEGI/ARTI/00/00/06/30/95/LEGIARTI000006309586.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0297AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 281 quater, 281 sexies, 278 bis, 279, 257, 262", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 50 duodecies A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 1 (1 a 1 e)", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000006318479", "@num": "121", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 121 (Ab) JORF 19 juillet 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318411", "@num": "38", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 38 () JORF 19 juillet 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000051173061", "@num": "20", "#text": "LOI n°2025-127 du 14 février 2025 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000006301349", "@num": "50 duodecies A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modification incorporée dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179980", "@fin": "2999-01-01", "#text": "II : Corse", "@debut": "1988-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162568", "@fin": "2999-01-01", "#text": "Section IX : Régimes spéciaux", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": 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I. - 1. Dans les départements de Corse, la taxe sur la valeur ajoutée est perçue au taux de :

1° 0,90 % pour les opérations visées aux articles 281 quater et 281 sexies ;

2° 2,10 % en ce qui concerne :

Les opérations visées à l'article 278 bis portant sur des produits livrés en Corse ;

Les prestations de services visées aux a à b decies de l'article 279 ;

3° (Disposition devenue sans objet) ;

4° (Abrogé) ;

5° 8 % en ce qui concerne :

a. Les travaux immobiliers ainsi que les opérations visées au 7° de l'article 257 ;

b. Les ventes de matériels agricoles livrés en Corse et dont la liste est fixée par arrêté du ministre de l'économie et des finances (1) ;

c. Les fournitures de logement en meublé ou en garni autres que celles visées au a de l'article 279 ;

d. Les ventes à consommer sur place autres que celles visées au a bis de l'article 279 ;

e. Les ventes d'électricité effectuées en basse tension ;

6° 13 % en ce qui concerne :

a. (Abrogé à compter du 13 avril 1992) ;

b. Les ventes de produits pétroliers énumérés au tableau B de l'article 265 du code des douanes et livrés en Corse ;

7° (Abrogé) (2).

8° (Disposition devenue sans objet).

2. Les mêmes dispositions sont applicables aux importations et acquisitions intracommunautaires en Corse et aux expéditions de France continentale à destination de la Corse, des produits qui sont visés au 1.

II. - (abrogé) (3).

III. - (dispositions périmées).

(1) Annexe IV, art. 50 duodecies A.

(2) Abrogation à compter du 13 avril 1992 en ce qui concerne les ventes de voitures automobiles conçues pour le transport des personnes immatriculées en Corse et à compter du 18 janvier 1993 pour les ventes de tabacs manufacturés).

(3) En ce qui concerne les transports entre la France continentale et la Corse, voir article 262-II-11°.

" } }, "LEGIARTI000006312671": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1663", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312671", "URL": "article/LEGI/ARTI/00/00/06/31/26/LEGIARTI000006312671.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1663AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 167", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1679 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1725", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1726", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1731", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1768", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 201", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 202", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 204", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 221 2", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000321412", "#text": "Loi 87-502 1987-07-08 art. 2 V, VI JORF 9 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "LEGIARTI000006275182", "@num": "99", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 99 () JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 3 VI 1", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000033780786", "@num": "1663 B", "#text": "Code général des impôts, CGI. - art. 1663 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100461", "@num": "1664", "#text": "Code général des impôts, CGI. - art. 1664 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812199", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428751", "@num": "1679 ter", "#text": "Code général des impôts, CGI. - art. 1679 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313559", "@num": "1681 A", "#text": "Code général des impôts, CGI. - art. 1681 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312729", "@num": "1681 C", "#text": "Code général des impôts, CGI. - art. 1681 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812180", "@num": "1681 quater A", "#text": "Code général des impôts, CGI. - art. 1681 quater A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219489", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219500", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812259", "@num": "1724 quinquies", "#text": "Code général des impôts, CGI. - art. 1724 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729469", "@num": "383-0 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 383-0 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642303", "@num": "361", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 361 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 15 juillet 1988", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000051219635", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162898", "@fin": "2999-01-01", "#text": "1 : Impôts directs et taxes assimilées. Impôt sur le revenu. Impôt sur les sociétés. Droits et pénalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147232", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133930", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049234269", "@fin": "1952-04-15", "@num": "1663", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049423172", "@fin": "1979-07-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312670", "@fin": "1987-07-09", "@num": "1663", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312671", "@fin": "2002-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312672", "@fin": "2002-12-31", "@num": "1663", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312673", "@fin": "2004-12-31", "@num": "1663", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312674", "@fin": "2006-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312675", "@fin": "2005-12-31", "@num": "1663", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312676", "@fin": "2007-12-29", "@num": "1663", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018015431", "@fin": "2010-05-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178428", "@fin": "2019-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033812134", "@fin": "2999-01-01", "@num": "1663", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les impôts directs, produits et taxes assimilés, visés par le présent code, sont exigibles le dernier jour du mois suivant celui de la mise en recouvrement du rôle.
\n
\n
2. Le déménagement hors du ressort de la perception, à moins que le contribuable n'ait fait connaître, avec justifications à l'appui, son nouveau domicile, et la vente volontaire ou forcée entraînent l'exigibilité immédiate de la totalité de l'impôt, dès la mise en recouvrement du rôle. Entraîne également l'exigibilité immédiate et totale l'application d'une majoration pour non-déclaration ou déclaration tardive ou insuffisante des revenus et bénéfices imposables.
\n
En cas de déménagement à l'étranger, les impôts déjà mis en recouvrement ou en cours d'établissement, de même que ceux qui ressortent de la déclaration provisoire telle qu'elle est prévue à l'article 167, sont exigibles immédiatement.
\n
Leur paiement peut toutefois être différé sur production d'une garantie estimée suffisante par le comptable chargé du recouvrement.
\n
En cas de cession ou de cessation d'entreprise ou de l'exercice d'une profession non commerciale, ou de décès de l'exploitant ou du contribuable, l'impôt sur le revenu et l'impôt sur les sociétés établis dans les conditions prévues aux articles 201, 202, 204 et 221-2 sont immédiatement exigibles pour la totalité.
\n
Sont également exigibles immédiatement pour la totalité les droits et pénalités visés aux articles 1679 bis, 1725, 1726, 1731 et 1768.
" } }, "LEGIARTI000006313049": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1761", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006313049", "URL": "article/LEGI/ARTI/00/00/06/31/30/LEGIARTI000006313049.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1761AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1663, 1664, 1762, 1404, 1600-0 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 207 quater A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318060", "@num": "132", "#text": "Loi - art. 132 (T)", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318082", "@num": "44", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 44 () JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000720158", "#text": "Décret 91-883 1991-09-09", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 3 VI 2", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006616479", "@num": "2", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGITEXT000019703415", "#text": "Arrêté du 14 octobre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019700235", "@nortexte": "BCFL0824862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-10-14" }, { "@id": "LEGIARTI000024241412", "@num": "R524-9", "#text": "Code du patrimoine - art. R524-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622256", "@num": "171 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162918", "@fin": "2999-01-01", "#text": "1 : Majorations de droits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049244358", "@fin": "1979-07-01", "@num": "1761", "@etat": "MODIFIE", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313045", "@fin": "1983-12-30", "@num": "1761", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313046", "@fin": "1985-01-01", "@num": "1761", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313047", "@fin": "1990-12-30", "@num": "1761", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313048", "@fin": "1991-06-24", "@num": "1761", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313049", "@fin": "1993-08-18", "@num": "1761", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313050", "@fin": "1994-09-02", "@num": "1761", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313051", "@fin": "2002-01-01", "@num": "1761", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313052", "@fin": "2004-01-01", "@num": "1761", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313053", "@fin": "2006-01-01", "@num": "1761", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313054", "@fin": "2006-01-01", "@num": "1761", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006313055", "@fin": "2999-01-01", "@num": "1761", "@etat": "VIGUEUR", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Une majoration de 10 % est appliquée au montant des cotisations ou fractions de cotisations soumises aux conditions d'exigibilité prévues par l'article 1663 qui n'ont pas été réglées le 15 du deuxième mois suivant celui de la mise en recouvrement du rôle (1).

Toutefois, pour tous les impôts normalement perçus par voie de rôle au titre de l'année en cours, aucune majoration n'est appliquée avant le 15 septembre.

Si la date de la majoration coïncide avec celle du versement d'un des acomptes provisionnels prévus à l'article 1664, elle peut être reportée d'un mois par arrêté du ministre chargé du budget (2).

1 bis. Lorsqu'une cotisation de taxe foncière sur les propriétés bâties ou non bâties ou de taxe d'habitation a été mutée ou transférée dans les conditions prévues à l'article 1404 au nom d'un redevable autre que celui figurant au rôle, la majoration prévue au 1 n'est due par le nouveau débiteur de l'impôt qu'à défaut de paiement intégral de l'imposition mutée au plus tard le 15 du deuxième mois suivant celui au cours duquel le nouveau débiteur de l'impôt a été avisé de la décision de mutation.

1 ter. La majoration prévue au 1 est appliquée au montant de la contribution mentionnée à l'article 1600-0 B qui n'a pas été réglé dans les trente jours suivant la mise en recouvrement.

2. Cette majoration ne peut être cumulée avec celle prévue à l'article 1762.

(1) Loi 92-655 1992-07-15 art. 3 VI 2.

(2) Annexe IV, art. 207 quater A.

" } }, "LEGIARTI000006313051": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1761", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006313051", "URL": "article/LEGI/ARTI/00/00/06/31/30/LEGIARTI000006313051.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1761AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1663, 1664, 1600-0 C, 1762", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000006318935", "@num": "85", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 85 (V) JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006616479", "@num": "2", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGITEXT000019703415", "#text": "Arrêté du 14 octobre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019700235", "@nortexte": "BCFL0824862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-10-14" }, { "@id": "LEGIARTI000024241412", "@num": "R524-9", "#text": "Code du patrimoine - art. R524-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622256", "@num": "171 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162918", "@fin": "2999-01-01", "#text": "1 : Majorations de droits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049244358", "@fin": "1979-07-01", "@num": "1761", "@etat": "MODIFIE", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313045", "@fin": "1983-12-30", "@num": "1761", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313046", "@fin": "1985-01-01", "@num": "1761", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313047", "@fin": "1990-12-30", "@num": "1761", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313048", "@fin": "1991-06-24", "@num": "1761", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313049", "@fin": "1993-08-18", "@num": "1761", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313050", "@fin": "1994-09-02", "@num": "1761", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313051", "@fin": "2002-01-01", "@num": "1761", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313052", "@fin": "2004-01-01", "@num": "1761", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313053", "@fin": "2006-01-01", "@num": "1761", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313054", "@fin": "2006-01-01", "@num": "1761", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006313055", "@fin": "2999-01-01", "@num": "1761", "@etat": "VIGUEUR", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toutefois, pour tous les impôts normalement perçus par voie de rôle au titre de l'année en cours, aucune majoration n'est appliquée avant le 15 septembre.

1 bis. (Abrogé à compter du 1er août 1994, loi 93-1352).

1 ter. La majoration prévue au 1 est appliquée au montant de la contribution mentionnée à l'article 1600-0 C qui n'a pas été réglé dans les trente jours suivant la mise en recouvrement.

2. Cette majoration ne peut être cumulée avec celle prévue à l'article 1762.

(1) Loi 92-655 1992-07-15 art. 3 VI 2.

(2) Annexe IV, art. 207 quater A.

" } }, "LEGIARTI000006313052": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1761", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313052", "URL": "article/LEGI/ARTI/00/00/06/31/30/LEGIARTI000006313052.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1761AAXXXXXAH" } }, "NOTA": { "CONTENU": "
(1) Voir l'article 207 quater A de l'annexe IV.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1663, 1664, 1600-0 C, 1762", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006616479", "@num": "2", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006321200", "@num": "74", "#text": "Loi - art. 74 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000592233", "#text": "Loi 2001-1275 2001-12-28 art. 74 F I", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGITEXT000019703415", "#text": "Arrêté du 14 octobre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019700235", "@nortexte": "BCFL0824862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-10-14" }, { "@id": "LEGIARTI000024241412", "@num": "R524-9", "#text": "Code du patrimoine - art. R524-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622256", "@num": "171 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@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": "LEGISCTA000006162918", "@fin": "2999-01-01", "#text": "1 : Majorations de droits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049244358", "@fin": "1979-07-01", "@num": "1761", "@etat": "MODIFIE", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313045", "@fin": "1983-12-30", "@num": "1761", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313046", "@fin": "1985-01-01", "@num": "1761", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313047", "@fin": "1990-12-30", "@num": "1761", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313048", "@fin": "1991-06-24", "@num": "1761", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313049", "@fin": "1993-08-18", "@num": "1761", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313050", "@fin": "1994-09-02", "@num": "1761", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313051", "@fin": "2002-01-01", "@num": "1761", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313052", "@fin": "2004-01-01", "@num": "1761", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313053", "@fin": "2006-01-01", "@num": "1761", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313054", "@fin": "2006-01-01", "@num": "1761", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006313055", "@fin": "2999-01-01", "@num": "1761", "@etat": "VIGUEUR", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Une majoration de 10 % est appliquée au montant des cotisations ou fractions de cotisations soumises aux conditions d'exigibilité prévues par l'article 1663 qui n'ont pas été réglées dans les 45 jours au plus tard après la date de mise en recouvrement du rôle.

Toutefois, pour tous les impôts normalement perçus par voie de rôle au titre de l'année en cours, aucune majoration n'est appliquée avant le 15 septembre.

1 bis. (Abrogé à compter du 1er août 1994).

1 ter. La majoration prévue au 1 est appliquée au montant de la contribution mentionnée à l'article 1600-0 C qui n'a pas été réglé dans les trente jours suivant la mise en recouvrement.

2. Cette majoration ne peut être cumulée avec celle prévue à l'article 1762.

\n
" } }, "LEGIARTI000006313053": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1761", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2004-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313053", "URL": "article/LEGI/ARTI/00/00/06/31/30/LEGIARTI000006313053.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1761AAXXXXXAI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1663, 1664, 1600-0 C, 1762", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006616479", "@num": "2", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "JORFTEXT000000438251", "#text": "Décret 2004-304 2004-03-26", "@sens": "source", "@cidtexte": "JORFTEXT000000438251", "@nortexte": "BUDF0400011D", "@numtexte": "2004-304", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-26" }, { "@id": "LEGIARTI000006229919", "@num": "1", "#text": "Décret n°2004-304 du 26 mars 2004 - art. 1 () JORF 30 mars 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000438251", "@nortexte": "BUDF0400011D", "@numtexte": "2004-304", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-26" }, { "@id": "LEGITEXT000019703415", "#text": "Arrêté du 14 octobre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019700235", "@nortexte": "BCFL0824862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-10-14" }, { "@id": "LEGIARTI000024241412", "@num": "R524-9", "#text": "Code du patrimoine - art. 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1. Une majoration de 10 % est appliquée au montant des cotisations ou fractions de cotisations soumises aux conditions d'exigibilité prévues par l'article 1663 qui n'ont pas été réglées dans les 45 jours au plus tard après la date de mise en recouvrement du rôle.

Toutefois, pour tous les impôts normalement perçus par voie de rôle au titre de l'année en cours, aucune majoration n'est appliquée avant le 15 septembre.

1 bis. (Abrogé à compter du 1er août 1994).

1 ter. (disjoint)

2. Cette majoration ne peut être cumulée avec celle prévue à l'article 1762.

\n
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I. - Paragraphe modificateur

II. - 1. A compter du 1er janvier 1992, les personnes physiques fiscalement domiciliées en France, à l'exception de celles visées au 2 de l'article 4 B du code général des impôts, sont assujetties à une taxe départementale sur le revenu lorsqu'elles ne remplissent pas les conditions posées au a du 1 du même article

Toutefois, les personnes dont la majeure partie des revenus n'est pas imposable en France en vertu d'une convention ou d'un accord international ne sont pas assujetties à cette taxe lorsque le montant net des revenus et plus-values imposables en France n'excède pas dix fois la valeur locative de leur habitation principale.

2. Cette taxe est assise, chaque année, sur le montant net des revenus et plus-values pris en compte pour le calcul de l'impôt sur le revenu établi au titre de l'année précédente.

Toutefois, elle peut être provisoirement assise sur le dernier montant net des revenus et plus-values retenu pour l'assiette de l'impôt sur le revenu, en ce qui concerne les redevables qui n'ont pas, pour les revenus de l'année précédente, été compris dans un rôle d'impôt sur le revenu homologué au plus tard à la date d'homologation du dernier rôle primitif de taxe départementale sur le revenu.

Le contribuable qui estime que le montant ainsi calculé excède celui de la taxe dont il sera finalement redevable peut, sous sa propre responsabilité, réduire le montant de son versement en remettant au comptable du Trésor chargé du recouvrement des impôts directs du lieu d'imposition, quinze jours avant la date d'exigibilité de celui-ci, une déclaration datée et signée. Un décret détermine les conditions d'application du présent alinéa.

Le revenu imposable à la taxe départementale sur le revenu est diminué d'un abattement pour charges de famille puis d'un abattement à la base.

Le montant de l'abattement pour charges de famille est égal par personne à la charge du contribuable au sens du paragraphe III de l'article 1411 du code général des impôts à 18 p. 100 de la moyenne nationale par habitant des revenus compris dans les rôles généraux d'impôt sur le revenu émis au cours de l'année précédente. Ce taux peut être majoré d'un ou plusieurs points par le conseil général sans pouvoir excéder 21 %.

L'abattement à la base est fixé à 15 000 F. Il est porté à 30 000 F pour les contribuables mariés qui sont soumis à une imposition commune à l'impôt sur le revenu. Ces montants peuvent être majorés simultanément et dans la même proportion par le conseil général sans pouvoir excéder respectivement de 5, 10, 15 ou 20 %. Les montants fixés au présent alinéa sont indexés, chaque année, comme la septième tranche du barème de l'impôt sur le revenu.

Les redevables de la taxe départementale sur le revenu sont dégrevés d'office de 8 p. 100 du montant de cette dernière.

Lorsque le total des cotisations de taxe d'habitation pour l'habitation principale et de taxe départementale sur le revenu dues par un redevable au titre de 1992 excède d'au moins 50 p. 100 et 500 francs la cotisation de taxe d'habitation due au titre de 1991 pour son habitation principale, il est pratiqué un dégrèvement :

Des trois quarts de la fraction de ce total qui excède le plus élevé de ces seuils au titre de 1992 ;

De la moitié de cette fraction au titre de 1993 ;

D'un quart de cette fraction au titre de 1994.

Le dégrèvement est pratiqué sur la cotisation de taxe départementale sur le revenu. Il n'est pas effectué de dégrèvement d'un montant inférieur à 30 F.

Les redevables de la taxe départementale sur le revenu qui, au titre de 1991, n'ont pas acquitté de taxe d'habitation au titre d'une habitation principale, sont dégrevés :

Des trois quarts de la fraction de leur cotisation qui excède 500 F au titre de 1992 ;

De la moitié de cette fraction au titre de 1993 ;

D'un quart de cette fraction au titre de 1994.

Les contribuables qui remplissent les conditions posées aux 1°, 2° et 3° de l'article 1414 du code général des impôts et au paragraphe III de l'article 17 de la loi de finances pour 1968 (n° 67-1114 du 21 décembre 1967) sont dégrevés d'office de la taxe départementale sur le revenu et, à compter de 1993, exonérés de cette taxe.

3. La taxe est due au lieu où l'impôt sur le revenu au titre de l'année précédente est établi.

4. Sous réserve des dispositions ci-dessus, la taxe départementale sur le revenu est établie et contrôlée selon les mêmes règles et sous les mêmes garanties et sanctions que l'impôt sur le revenu. Elle est recouvrée selon les mêmes règles, garanties, sûretés, privilèges et sanctions que la taxe d'habitation. Les réclamations sont présentées, instruites et jugées comme pour ce dernier impôt.

Les dispositions du paragraphe II de l'article 1641 du code général des impôts sont applicables à la taxe départementale sur le revenu.

Les cotisations de taxe d'habitation dues au titre de l'habitation principale et de taxe départementale sur le revenu dont le montant total par article de rôle est inférieur à 200 F sont allouées en non-valeurs.

5. Les conseils généraux votent chaque année le taux de la taxe départementale sur le revenu.

Ils peuvent faire varier ce taux et ceux de la taxe professionnelle, de la taxe d'habitation, de la taxe foncière sur les propriétés bâties et de la taxe foncière sur les propriétés non bâties dans les conditions prévues aux 1 et 3 du I de l'article 1636 B sexies du code général des impôts.

Pour l'application de ces dispositions :

a) Le taux moyen pondéré s'entend du taux moyen de la taxe d'habitation, des taxes foncières et de la taxe départementale sur le revenu, pondéré par l'importance relative des bases de ces taxes ;

b) La variation du taux de la taxe d'habitation s'entend de la variation du taux de la taxe départementale sur le revenu.

Pour l'année 1992 :

a) Le taux de celle-ci est fixé de manière que son produit ne soit pas supérieur au produit qui aurait été assuré au département au titre de la taxe d'habitation afférente aux locaux affectés à l'habitation principale majoré de 3 %.

Pour l'application de l'alinéa précédent, le produit assuré est égal au produit obtenu en multipliant les bases de la taxe d'habitation qui auraient été imposées en 1992 au profit du département en l'absence de réforme et en l'absence d'application de l'article 21 de la loi de finances pour 1992 (n° 1322 du 30 décembre 1991) par le taux de la taxe d'habitation de 1991.

b) En 1992 pour l'application aux départements des dispositions de l'article 1636 B sexies du code général des impôts :

1° La variation du taux de la taxe d'habitation s'entend du rapport entre, d'une part, le produit de la taxe départementale sur le revenu fixé conformément au a ci-dessus et, d'autre part, le produit obtenu en multipliant les valeurs locatives définies au 2° par le taux de la taxe d'habitation voté par le département pour 1991. Cette variation est celle qui doit être retenue pour l'application, s'il y a lieu, du a du 1 du I de l'article 1636 B sexies précité.

2° Pour le calcul du taux moyen pondéré, les bases prises en compte pour la taxe départementale sur le revenu sont les valeurs locatives au 1er janvier 1992 des habitations principales situées dans le département, diminuées des abattements visés au II bis de l'article 1411 du code général des impôts qui auraient été appliqués au titre de 1992, en l'absence de réforme, pour la taxe d'habitation départementale.

5 bis. Les bases de la taxe départementale sur le revenu notifiées aux conseils généraux sont déterminées à partir des revenus compris dans les rôles d'impôt sur le revenu émis au cours de l'année précédant celle de l'imposition à la taxe départementale sur le revenu.

6. Il est perçu sur les revenus soumis à prélèvement libératoire une taxe dont le taux est égal au taux moyen de la taxe départementale sur le revenu voté par les départements l'année précédente. Pour le calcul de la taxe due en 1992, ce taux est fixé à 0,6 %. Le produit de cette taxe, après prélèvement de la moitié de son montant effectué au profit de l'Etat, est affecté, par un fonds national d'aide, aux départements dont le revenu par habitant est inférieur à 85 % du revenu moyen par habitant des départements. Ce produit est réparti en proportion de l'insuffisance par rapport au revenu moyen par habitant des départements. La taxe est établie, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que le prélèvement mentionné à l'article 125 A du code général des impôts.

7. Pour l'application des dispositions des septième et huitième alinéas du 5 aux départements ne comprenant qu'une commune :

a) Le produit assuré au département au titre de la taxe d'habitation afférente aux locaux affectés à l'habitation principale est égal au produit de cette taxe perçu en 1991 par la commune au titre des habitations principales, multiplié par le rapport constaté en 1991 entre le budget départemental et le total des budgets de la commune et du département et par l'indice d'évolution des bases communales de taxe d'habitation afférentes aux habitations principales entre 1991 et 1992 ;

b) En 1992, pour l'application à la commune des articles 1636 B sexies et 1636 B septies du code général des impôts, le taux de la taxe d'habitation de 1991 est diminué en proportion du rapport constaté, la même année, entre le budget départemental et le total des budgets de la commune et du département.

8. La mise en oeuvre du présent II ne peut avoir pour conséquence d'obliger, en 1992, le conseil général à réduire les taux des taxes directes locales qu'il a votés en 1991.

III. - A compter du 1er janvier 1992, les personnes passibles de la taxe départementale sur le revenu sont exonérées, pour leur habitation principale, de la taxe d'habitation perçue par les départements en application de l'article 1586 du code général des impôts.

Ces dispositions ne sont pas applicables aux personnes visées au deuxième alinéa du 1 du II.

IV. - Paragraphe modificateur

V. La taxe départementale sur le revenu entre en vigueur dans les départements d'outre-mer au 1er janvier 1994. Un décret en Conseil d'Etat fixe [Dispositions déclarées non conformes à la Constitution par décision du Conseil constitutionnel n° 90-277 DC du 25 juillet 1990] les conditions dans lesquelles les dispositions relatives à la taxe départementale sur le revenu et aux attributions du Fonds national d'aide prévu au 6 du paragraphe II seront applicables dans les départements d'outre-mer.

VI. - Paragraphe modificateur

VII. - Paragraphe modificateur

VIII. - Par dérogation aux dispositions de l'article 1639 A bis du code général des impôts, les délibérations des départements relatives à l'application, au titre de 1992, des abattements visés au 2 du II doivent être prises avant le 1er octobre 1991.

" } }, "LEGIARTI000006318507": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1993-01-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006318507", "URL": "article/LEGI/ARTI/00/00/06/31/85/LEGIARTI000006318507.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFVXXXXXX001AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 281 bis, 281 bis A, 281 bis B, 281 bis I, 281 bis K, 297", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000355163", "#text": "Loi 91-716 1991-07-26 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000711622", "#text": "LOI 92-655 1992-07-15 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000006318706", "@num": "35", "#text": "Loi - art. 35 () JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000711622", "@nor": "BUDX9200052L", "@num": "92-655", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 92-655 du 15 juillet 1992 portant diverses dispositions d'ordre fiscal (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000711622", "@c_titre_court": "Loi n°92-655 du 15 juillet 1992" }, { "@fin": "2999-01-01", "#text": "Loi n° 92-655 du 15 juillet 1992 portant diverses dispositions d'ordre fiscal (1)", "@debut": "1992-07-16", "@id_txt": "LEGITEXT000006079461", "@c_titre_court": "Loi n° 92-655 du 15 juillet 1992" } ], "@date_publi": "1992-07-16", "@date_signature": "1992-07-15" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006318506", "@fin": "1993-01-05", "@num": "1", "@etat": "MODIFIE", "@debut": "1992-07-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006318507", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1993-01-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Par dérogation au XI de l'article 11 de la loi n° 91-716 du 26 juillet 1991 portant diverses dispositions d'ordre économique et financier, les dispositions du VII, les dispositions de la deuxième phrase du VIII et celles du d du IX dudit article entrent en vigueur le 13 avril 1992.
\n
Toutefois, l'entrée en vigueur des dispositions de l'article 11 de ladite loi reste fixée au 1er janvier 1993 en ce qui concerne :
\n
a) (Périmé) ;
\n
b) Les publications désignées au 1° de l'article 281 bis du code général des impôts ;
\n
c) Les opérations visées aux articles 281 bis A, 281 bis B, 281 bis I et 281 bis K du code général des impôts ;
\n
d) Les opérations, y compris les locations, portant sur les films et supports vidéographiques qui présentent des oeuvres à caractère pornographique ou d'incitation à la violence visées à l'article 281 bis A du code général des impôts ;
\n
e) Les véhicules visés au a du 6° du 1 du I de l'article 297 du code général des impôts.
\n
En outre l'entrée en vigueur des dispositions de l'article 11 de ladite loi est fixée au 18 janvier 1993 en ce qui concerne les tabacs
" } }, "LEGIARTI000006318519": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006318519", "URL": "article/LEGI/ARTI/00/00/06/31/85/LEGIARTI000006318519.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFWXXXXXX007AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000167701", "#text": "Loi 90-669 1990-07-30 art. 56", "@sens": "source", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000178406", "#text": "LOI 92-1376 1992-12-30 Finances pour 1993 JORF 31 décembre 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000178406", "@nor": "BUDX9200273L", "@num": "92-1376", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 1993 (n° 92-1376 du 30 décembre 1992) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000178406", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 92-1376 du 30 décembre 1992 de finances pour 1993", "@debut": "1993-01-01", "@id_txt": "LEGITEXT000006080649", "@c_titre_court": "Loi n° 92-1376 du 30 décembre 1992" } ], "@date_publi": "1992-12-31", "@date_signature": "1992-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006318519", "@fin": "2999-01-01", "@num": "7", "@etat": "VIGUEUR", "@debut": "1993-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'application des dispositions du 6 du II de l'article 56 de la loi n° 90-669 du 30 juillet 1990 relative à la révision générale des évaluations des immeubles retenus pour la détermination des bases des impôts directs locaux est suspendue à compter du 1er janvier 1993, jusqu'à la date d'entrée en vigueur de la loi prévue au VII de l'article 3 de la loi n° 92-655 du 15 juillet 1992 portant diverses dispositions d'ordre fiscal.
\n
" } }, "LEGIARTI000006332190": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1992-09-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006332190", "URL": "article/LEGI/ARTI/00/00/06/33/21/LEGIARTI000006332190.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBIGTXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1977-08-02", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Arrêté 1978-05-03", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Arrêté 1988-04-05 annexe III", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 199 sexies C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000358655", "#text": "Décret 92-535 1992-06-16 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000358655", "@nortexte": "LOGC9200012D", "@numtexte": "92-535", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-16" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000723702", "@nor": "BUDF9200021A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 20 août 1992 pris pour l'application de l'article 2 de la loi no 92-655 du 15 juillet 1992 portant diverses dispositions d'ordre fiscal", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000723702", "@c_titre_court": "Arrêté du 20 août 1992" }, { "@fin": "2999-01-01", "#text": "Arrêté du 20 août 1992 pris pour l'application de l'article 2 de la loi n° 92-655 du 15 juillet 1992 portant diverses dispositions d'ordre fiscal", "@debut": "1992-09-09", "@id_txt": "LEGITEXT000006079933", "@c_titre_court": "Arrêté du 20 août 1992" } ], "@ministere": "MINISTERE DES AFFAIRES EUROPEENNES", "@date_publi": "1992-09-09", "@date_signature": "1992-08-20" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006332190", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1992-09-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La liste des dépenses mentionnées à l'article 2 de la loi n° 92-655 du 15 juillet 1992 susvisée ouvrant droit à réduction d'impôt dans les conditions prévues au III de l'article 199 sexies C du code général des impôts est fixée comme suit :
\n A. - Installation de l'équipement sanitaire élémentaire
\n d'un logement qui en était dépourvu
\n
1. a) Installation d'un évier ou lavabo avec meuble, bidet, baignoire ou d'un receveur de douche, robinetterie, raccordement en eau chaude, eau froide, branchement de l'évacuation sur chute ;
\n
b) Installation d'un siège d'aisance avec chasse d'eau à mécanisme silencieux, raccordement en eau froide, branchement de l'évacuation sur chute et éventuellement mise en place d'un broyeur.
\n
Les équipements mentionnés ci-dessus doivent avoir reçu une norme NF.
\n
2. Mise aux normes de l'installation électrique :
\n
Mise en place de dispositifs différentiels et d'une prise de terre ;
\n
Protection des canalisations contre les surintensités ;
\n
Mise en place d'une liaison équipotentielle en salle d'eau ;
\n
Mise en place des branchements électriques nécessaires à l'installation d'une cuisine, d'un coin cuisine, d'une salle de bains ou d'un WC intérieur.
\n
3. Mise aux normes de l'installation de gaz :
\n
Remplacement d'un chauffe-eau instantané à gaz ou hydrocarbures liquéfiés par l'un des appareils suivants :
\n
- chauffe-eau instantané dispensé de raccordement à un conduit d'évacuation des produits de la combustion et muni des dispositifs de sécurité prévus par l'arrêté du 3 mai 1978 relatif aux dispositifs de sécurité des chauffe-eau instantanés à gaz ;
\n
- chauffe-bain instantané à circuit étanche ou raccordé à un conduit d'évacuation des produits de combustion ;
\n
- appareil de production d'eau chaude à accumulation à circuit étanche ou raccordé à un conduit d'évacuation des produits de combustion.
\n
Ces appareils doivent être conformes aux normes : NF D 35-321, NF D 35-322, NF D 35-324, NF D 35-325, NF D 35-328, NF D 35-329.
\n
Remplacement des conduites en plomb par des conduites conformes à l'arrêté du 2 août 1977 relatif aux règles techniques et de sécurité applicables aux installations de gaz ;
\n
Mise en place de dispositifs de sécurité collective sur les installations de ventilation mécanique contrôlée ;
\n
Remplacement des robinets d'arrivée de gaz intérieurs par des robinets normalisés et remplacement des tuyaux souples par des tubes souples flexibles à embout mécanique.
\n
4. Installation d'un système de chauffage central ou de distribution d'eau chaude :
\n
Installation d'un système de chauffage à production centralisée ou d'un système de production et de distribution d'eau chaude sanitaire de référence, au sens de l'annexe III de l'arrêté du 5 avril 1988 relatif aux équipements et aux caractéristiques thermiques des bâtiments d'habitation, ou d'un système ayant des performances au moins équivalentes ;
\n
Travaux de raccordement à un réseau de chaleur.
\n
5. Installation de bouches d'entrée d'air dans les pièces principales, de bouches de sortie dans les pièces humides, de conduits d'évacuation des pièces humides vers l'extérieur et d'un groupe de ventilation pour les installations mécaniques.
\n
6. Travaux de branchement à un réseau collectif d'assainissement.
\n B. - Traitement préventif des charpentes contre les insectes xylophages ; traitement avec des produits ayant reçu une certification du centre technique du bois par une entreprise agréée par ledit centre
\n C. - Travaux destinés à faciliter l'accès de l'immeuble
\n aux personnes handicapées et l'adaptation de leur logement
\n
1. Travaux d'accessibilité de l'immeuble.
\n
a) Cheminement extérieur :
\n
Elargissement du cheminement et du portail d'entrée ;
\n
Construction d'une rampe pour doubler ou remplacer un emmarchement ;
\n
Aménagement de bateaux pour franchir des trottoirs ;
\n
Suppression de murs, murets, de portes ou portails, de marches, seuils, ressauts ou de tout autre obstacle ;
\n
Amélioration du revêtement de sol ou du sol en vue d'obtenir un sol ferme et non glissant ;
\n
Installation de mains courantes.
\n
b) Elargissement ou aménagement de place de stationnement.
\n
c) Parties communes à l'intérieur de l'immeuble :
\n
Elargissement des portes et des couloirs ;
\n
Construction d'une rampe ;
\n
Suppression de murs, de portes, de marches, seuils, ressauts ou d'autres obstacles ;
\n
Amélioration du revêtement de sol ;
\n
Installation de mains courantes, d'appareils permettant le transport de personnes handicapées et d'un ascenseur dont les dimensions minimales sont conformes à celles fixées par l'annexe au décret n° 92-535 du 16 juin 1992 relatif à la mise en conformité des ascenseurs ;
\n
Remplacement dans les ascenseurs des portes palières à commande manuelle par des portes coulissantes à commande automatique et travaux permettant l'amélioration de la précision d'arrêt à l'étage ;
\n
Installation de minuteries d'éclairage dans les parties communes avec système annonçant l'arrêt de l'éclairage ou avec système de détection de la présence de personnes ;
\n
Modification des boîtes aux lettres.
\n
2. Travaux d'accessibilité et d'adaptation du logement.
\n
Elargissement des portes ;
\n
Construction d'une rampe ;
\n
Suppression de marches, de seuils et de ressauts ;
\n
Suppression ou modification de murs ;
\n
Modification de l'équipement des pièces d'eau ;
\n
Amélioration du revêtement de sol ;
\n
Installation de mains courantes, barres d'appui, poignées de rappel de porte, de portes à ouverture automatique ;
\n
Modification de la robinetterie, des divers systèmes de fermeture, d'ouverture ou des systèmes de commande des installations électriques, d'eau, de gaz et de chauffage ;
\n
Modification des volets et fenêtres (commandes à distance) ;
\n
Aménagement d'allèges vitrées sous les fenêtres ;
\n
Alerte à distance (équipement et branchement).
\n D. - Installation de sécurité
\n
Installation d'un interphone, d'une porte blindée et mise en place de serrure (norme NF A2P).
" } }, "LEGIARTI000006332191": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1992-09-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006332191", "URL": "article/LEGI/ARTI/00/00/06/33/21/LEGIARTI000006332191.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBIGTXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1992-08-20 art. 1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000723702", "@nor": "BUDF9200021A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 20 août 1992 pris pour l'application de l'article 2 de la loi no 92-655 du 15 juillet 1992 portant diverses dispositions d'ordre fiscal", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000723702", "@c_titre_court": "Arrêté du 20 août 1992" }, { "@fin": "2999-01-01", "#text": "Arrêté du 20 août 1992 pris pour l'application de l'article 2 de la loi n° 92-655 du 15 juillet 1992 portant diverses dispositions d'ordre fiscal", "@debut": "1992-09-09", "@id_txt": "LEGITEXT000006079933", "@c_titre_court": "Arrêté du 20 août 1992" } ], "@ministere": "MINISTERE DES AFFAIRES EUROPEENNES", "@date_publi": "1992-09-09", "@date_signature": "1992-08-20" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006332191", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "1992-09-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dépenses ouvrant droit à la réduction d'impôt définies par le présent arrêté s'entendent sous déduction des subventions, primes ou aides accordées à ce titre aux contribuables. Les frais occasionnés par les travaux accessoires aux opérations visées à l'article 1 ne sont pas pris en compte.
\n
" } }, "LEGIARTI000006332192": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1992-09-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006332192", "URL": "article/LEGI/ARTI/00/00/06/33/21/LEGIARTI000006332192.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBIGTXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1992-08-20 art. 1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000723702", "@nor": "BUDF9200021A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 20 août 1992 pris pour l'application de l'article 2 de la loi no 92-655 du 15 juillet 1992 portant diverses dispositions d'ordre fiscal", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000723702", "@c_titre_court": "Arrêté du 20 août 1992" }, { "@fin": "2999-01-01", "#text": "Arrêté du 20 août 1992 pris pour l'application de l'article 2 de la loi n° 92-655 du 15 juillet 1992 portant diverses dispositions d'ordre fiscal", "@debut": "1992-09-09", "@id_txt": "LEGITEXT000006079933", "@c_titre_court": "Arrêté du 20 août 1992" } ], "@ministere": "MINISTERE DES AFFAIRES EUROPEENNES", "@date_publi": "1992-09-09", "@date_signature": "1992-08-20" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006332192", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "1992-09-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
a) Pour bénéficier de la réduction d'impôt au titre de dépenses visées à l'article 1er, les contribuables doivent joindre à leur déclaration de revenus les factures délivrées par les entreprises ou les installateurs des matériels et matériaux visés à l'article 1er.
\n
Ces factures doivent mentionner :
\n
L'identité et l'adresse du client ;
\n
Le prix des travaux et des fournitures ouvrant droit aux réductions d'impôt et la date de paiement ;
\n
La nature et la marque des matériels et matériaux ou le détail des travaux réalisés ;
\n
La référence aux normes des matériels installés.
\n
b) Dans le cas des immeubles en copropriété, chacun des copropriétaires est admis à bénéficier de la réduction d'impôt pour la quote-part correspondant à sa participation aux charges communes, des dépenses définies au présent arrêté exposées par le syndicat des copropriétaires. Cette quote-part est justifiée par une attestation du syndic ; ce dernier doit en outre produire, à la demande du service des impôts, les factures visées au a.
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(1) Travaux préparatoires : loi n° 92-655.
\n
\nAssemblée nationale :\n
\n
\nProjet de loi n° 2698 ;

Rapport de M. Alain Richard, rapporteur général, au nom de la commission des finances, n° 2712 ;

Discussion et adoption, après déclaration d'urgence, le 26 mai 1992.
\n
\nSénat :\n
\n
\nProjet de loi, adopté par l'Assemblée nationale, n° 364 (1991-1992) ;

Rapport de M. Roger Chinaud, rapporteur général, au nom de la commission des finances, n° 405 (1991-1992) ;

Discussion et adoption le 18 juin 1992.
\n
\nAssemblée nationale :\n
\n
\nRapport de M. Christian Pierret, au nom de la commission mixte paritaire, n° 2876.
\n
\nSénat :\n
\n
\nRapport de M. Roger Chinaud, au nom de la commission mixte paritaire, n° 474 (1991-1992).
\n
\nAssemblée nationale :\n
\n
\nProjet de loi, modifié par le Sénat, n° 2813 ;

Rapport de M. Alain Richard, rapporteur général, au nom de la commission des finances, n° 2882 ;

Discussion et adoption le 3 juillet 1992.
\n
\nSénat :\n

Projet de loi, adopté avec modifications par l'Assemblée nationale en nouvelle lecture, n° 488 (1991-1992) ;

Rapport de M. Roger Chinaud, au nom de la commission des finances, n° 494 (1991-1992) ;

Discussion et adoption le 8 juillet 1992.

" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CGI A DATER DU 18-08-1993: ART. 2; DANS L'ANNEXE III: ART. 1" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000167701", "#text": "Loi n° 90-669 du 30 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317908", "@num": "56", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 56 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "JORFTEXT000000355163", "#text": "Loi n° 91-716 du 26 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000356342", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318507", "@num": "1", "#text": "Loi n°92-655 du 15 juillet 1992 - 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art. 199 sexies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308404", "@num": "199 sexies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304376", "@num": "281", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304377", "@num": "281 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304377", "@num": "281 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304378", "@num": "281 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304379", "@num": "281 bis D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304380", "@num": "281 bis E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304381", "@num": "281 bis F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304382", "@num": "281 bis G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304383", "@num": "281 bis H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304384", "@num": "281 bis I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis I (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304384", "@num": "281 bis I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis I (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304385", "@num": "281 bis J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304386", "@num": "281 bis K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis K (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304386", "@num": "281 bis K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis K (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304394", "@num": "281 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309586", "@num": "297", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309585", "@num": "297", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 92-655 du 15 juillet 1992", "MCS_TXT": { "MC": [ "BUDGET", "DDOF", "CODE GENERAL DES IMPOTS", "TVA", "ENTREE EN VIGUEUR", "REDUCTION D'IMPOT", "LOGEMENT", "AMENAGEMENT", "IMMEUBLE", "EVALUATION", "TDR", "TAXE DEPARTEMENTALE SUR LE REVENU", "TAUX", "SUSPENSION", "TAXE FONCIERE", "TAXE PROFESSIONNELLE" ] }, "TITREFULL": "LOI n° 92-655 du 15 juillet 1992 portant diverses dispositions d'ordre fiscal (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000711622", "NOR": "BUDX9200052L", "NUM": "92-655", "DATE_PUBLI": "1992-07-16", "DATE_TEXTE": "1992-07-15", "NUM_PARUTION": 163, "ORIGINE_PUBLI": "JORF n°163 du 16 juillet 1992", "PAGE_DEB_PUBLI": 9505, "PAGE_FIN_PUBLI": 9568 } }, "META_COMMUN": { "ID": "JORFTEXT000000711622", "URL": "texte/version/JORF/TEXT/00/00/00/71/16/JORFTEXT000000711622.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX992655" } }, "VISAS": { "CONTENU": "

L'Assemblée nationale et le Sénat ont adopté,

Le Président de la République promulgue la loi dont la teneur suit :
\n

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 15 juillet 1992.
\n

FRANCOIS MITTERRAND

Par le Président de la République:

Le Premier ministre,
\n

PIERRE BEREGOVOY

Le ministre du budget,

MICHEL CHARASSE

" } }, "JORFTEXT000000167701": { "SM": { "CONTENU": "Abrogation de la présente loi." }, "TP": { "CONTENU": "

(1) Travaux préparatoires: loi n° 90-669.
\n
\nAssemblée nationale :\n
\n
\nProjet de loi n° 1322 ;

Rapport de M. René Dosière, au nom de la commission des lois et annexe, avis de M. Alain Richard, rapporteur général, au nom de la commission des finances, n° 1393 ;

Discussion les 30 mai et 31 mai 1990 et adoption après déclaration d'urgence le 31 mai 1990.
\n
\nSénat :\n
\n
\nProjet de loi, adopté par l'Assemblée nationale, n° 342 (1989-1990) ;

Rapport de M. Paul Girod, au nom de la commission des finances, n° 383 (1989-1990).

Discussion et adoption le 19 juin 1990.
\n
\nAssemblée nationale :\n
\n
\nRapport de M. René Dosière, au nom de la commission mixte paritaire, n° 1512.
\n
\nSénat :\n
\n
\nRapport de M. Paul Girod, au nom de la commission mixte paritaire, n° 421 (1989-1990).
\n
\nAssemblée nationale :\n
\n
\nProjet de loi, modifié par le Sénat, n° 1481 ;

Rapport de M. René Dosière, au nom de la commission des lois et annexe, avis de M. Alain Richard, rapporteur général, au nom de la commission des finances, n° 1515.

Discussion et adoption le 27 juin 1990.
\n
\nSénat :\n
\n
\nProjet de loi, adopté avec modifications par l'Assemblée nationale en nouvelle lecture, n° 444 (1989-1990) ;

Rapport de M. Paul Girod, au nom de la commission des finances, n° 446 (1989-1990).

Discussion et adoption le 28 juin 1990.
\n
\nAssemblée nationale :\n
\n
\nProjet de loi, modifié par le Sénat en nouvelle lecture, n° 1560 ;

Rapport de M. René Dosière, au nom de la commission des lois, n° 1561 ;

Discussion et adoption le 29 juin 1990.
\n
\nConseil constitutionnel :\n

Décision no 90-277 DC du 25 juillet 1990, publiée au Journal officiel du 27 juillet 1990.

" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 56-II-6 INCORPORE ET CODIFIE DANS LE CGI; ART. 56-VII DANS LE LIVRE DES PROCEDURES FISCALES." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317699", "@num": "79", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 79 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317699", "@num": "79", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 79 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000166186", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990 (rectificatif)", "@sens": "source", "@cidtexte": "JORFTEXT000000166186", "@nortexte": "ECOX8900115Z", "@numtexte": "89-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000167905", "#text": "DECISION90-277", "@sens": "cible", "@cidtexte": "JORFTEXT000000167905", "@nortexte": "CSCX9010882S", "@numtexte": "90-277", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "1990-07-25" }, { "@id": "LEGIARTI000006317852", "@num": "10", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317853", "@num": "11", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317854", "@num": "12", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317855", "@num": "13", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317860", "@num": "18", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317861", "@num": "19", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317863", "@num": "20", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317862", "@num": "20", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317864", "@num": "21", "#text": "Loi n°90-669 du 30 juillet 1990 - 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art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317871", "@num": "27", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 27 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317872", "@num": "28", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317874", "@num": "30", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 30 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317876", "@num": "31", "#text": "Loi n°90-669 du 30 juillet 1990 - 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art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317881", "@num": "36", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 36 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317884", "@num": "38", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 38 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317885", "@num": "39", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317846", "@num": "4", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317886", "@num": "40", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 40 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317887", "@num": "41", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 41 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317888", "@num": "42", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 42 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317896", "@num": "47", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 47 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317897", "@num": "48", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 48 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317900", "@num": "51", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 51 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317902", "@num": "52", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 52 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317901", "@num": "52", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 52 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317903", "@num": "53", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317908", "@num": "56", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 56 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317910", "@num": "58", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 58 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317912", "@num": "60", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 60 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317851", "@num": "8", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "JORFTEXT000000167411", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000167411", "@nortexte": "BUDZ9000013A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-09-26" }, { "@id": "LEGITEXT000006076659", "#text": "Arrêté du 26 septembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000167411", "@nortexte": "BUDZ9000013A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1990-09-26" }, { "@id": "LEGIARTI000006331804", "@num": "1", "#text": "Arrêté du 26 septembre 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167411", "@nortexte": "BUDZ9000013A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1990-09-26" }, { "@id": "LEGIARTI000006331805", "@num": "2", "#text": "Arrêté du 26 septembre 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167411", "@nortexte": "BUDZ9000013A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1990-09-26" }, { "@id": "JORFTEXT000000161166", "#text": "DECRET90-1090", "@sens": "cible", "@cidtexte": "JORFTEXT000000161166", "@nortexte": "BUDF9010070D", "@numtexte": "90-1090", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "JORFTEXT000000708604", "#text": "DECRET90-1091", "@sens": "cible", "@cidtexte": "JORFTEXT000000708604", "@nortexte": "BUDF9010069D", "@numtexte": "90-1091", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "JORFTEXT000000526020", "#text": "DECRET90-1092", "@sens": "cible", "@cidtexte": "JORFTEXT000000526020", "@nortexte": "BUDF9010068D", "@numtexte": "90-1092", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "JORFTEXT000000344483", "#text": "DECRET90-1093", "@sens": "cible", "@cidtexte": "JORFTEXT000000344483", "@nortexte": "BUDF9010060D", "@numtexte": "90-1093", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGITEXT000006076853", "#text": "Décret n°90-1090 du 4 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000161166", "@nortexte": "BUDF9010070D", "@numtexte": "90-1090", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326161", "@num": "1", "#text": "Décret n°90-1090 du 4 décembre 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161166", "@nortexte": "BUDF9010070D", "@numtexte": "90-1090", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326161", "@num": "1", "#text": "Décret n°90-1090 du 4 décembre 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161166", "@nortexte": "BUDF9010070D", "@numtexte": "90-1090", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326171", "@num": "10", "#text": "Décret n°90-1090 du 4 décembre 1990 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161166", "@nortexte": "BUDF9010070D", "@numtexte": "90-1090", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326171", "@num": "10", "#text": "Décret n°90-1090 du 4 décembre 1990 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161166", "@nortexte": "BUDF9010070D", "@numtexte": "90-1090", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326162", "@num": "2", "#text": "Décret n°90-1090 du 4 décembre 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161166", "@nortexte": "BUDF9010070D", "@numtexte": "90-1090", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326163", "@num": "3", "#text": "Décret n°90-1090 du 4 décembre 1990 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161166", "@nortexte": "BUDF9010070D", "@numtexte": "90-1090", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326164", "@num": "4", "#text": "Décret n°90-1090 du 4 décembre 1990 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161166", "@nortexte": "BUDF9010070D", "@numtexte": "90-1090", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326166", "@num": "5", "#text": "Décret n°90-1090 du 4 décembre 1990 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161166", "@nortexte": "BUDF9010070D", "@numtexte": "90-1090", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326167", "@num": "6", "#text": "Décret n°90-1090 du 4 décembre 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161166", "@nortexte": "BUDF9010070D", "@numtexte": "90-1090", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326168", "@num": "7", "#text": "Décret n°90-1090 du 4 décembre 1990 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161166", "@nortexte": "BUDF9010070D", "@numtexte": "90-1090", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326169", "@num": "8", "#text": "Décret n°90-1090 du 4 décembre 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161166", "@nortexte": "BUDF9010070D", "@numtexte": "90-1090", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326170", "@num": "9", "#text": "Décret n°90-1090 du 4 décembre 1990 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161166", "@nortexte": "BUDF9010070D", "@numtexte": "90-1090", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGITEXT000006076854", "#text": "Décret n°90-1091 du 4 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000708604", "@nortexte": "BUDF9010069D", "@numtexte": "90-1091", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326151", "@num": "1", "#text": "Décret n°90-1091 du 4 décembre 1990 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708604", "@nortexte": "BUDF9010069D", "@numtexte": "90-1091", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326152", "@num": "2", "#text": "Décret n°90-1091 du 4 décembre 1990 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708604", "@nortexte": "BUDF9010069D", "@numtexte": "90-1091", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326152", "@num": "2", "#text": "Décret n°90-1091 du 4 décembre 1990 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708604", "@nortexte": "BUDF9010069D", "@numtexte": "90-1091", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326153", "@num": "3", "#text": "Décret n°90-1091 du 4 décembre 1990 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708604", "@nortexte": "BUDF9010069D", "@numtexte": "90-1091", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326153", "@num": "3", "#text": "Décret n°90-1091 du 4 décembre 1990 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708604", "@nortexte": "BUDF9010069D", "@numtexte": "90-1091", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326154", "@num": "4", "#text": "Décret n°90-1091 du 4 décembre 1990 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708604", "@nortexte": "BUDF9010069D", "@numtexte": "90-1091", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326154", "@num": "4", "#text": "Décret n°90-1091 du 4 décembre 1990 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708604", "@nortexte": "BUDF9010069D", "@numtexte": "90-1091", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326156", "@num": "ANNEXE I", "#text": "Décret n°90-1091 du 4 décembre 1990 - art. ANNEXE I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708604", "@nortexte": "BUDF9010069D", "@numtexte": "90-1091", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326159", "@num": "ANNEXE IV", "#text": "Décret n°90-1091 du 4 décembre 1990 - art. ANNEXE IAb (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708604", "@nortexte": "BUDF9010069D", "@numtexte": "90-1091", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326157", "@num": "ANNEXE II", "#text": "Décret n°90-1091 du 4 décembre 1990 - art. ANNEXE II (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708604", "@nortexte": "BUDF9010069D", "@numtexte": "90-1091", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326158", "@num": "ANNEXE III", "#text": "Décret n°90-1091 du 4 décembre 1990 - art. ANNEXE III (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708604", "@nortexte": "BUDF9010069D", "@numtexte": "90-1091", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGITEXT000006076855", "#text": "Décret n°90-1092 du 4 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000526020", "@nortexte": "BUDF9010068D", "@numtexte": "90-1092", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326145", "@num": "1", "#text": "Décret n°90-1092 du 4 décembre 1990 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000526020", "@nortexte": "BUDF9010068D", "@numtexte": "90-1092", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326145", "@num": "1", "#text": "Décret n°90-1092 du 4 décembre 1990 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000526020", "@nortexte": "BUDF9010068D", "@numtexte": "90-1092", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326146", "@num": "1", "#text": "Décret n°90-1092 du 4 décembre 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000526020", "@nortexte": "BUDF9010068D", "@numtexte": "90-1092", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326146", "@num": "1", "#text": "Décret n°90-1092 du 4 décembre 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000526020", "@nortexte": "BUDF9010068D", "@numtexte": "90-1092", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326147", "@num": "2", "#text": "Décret n°90-1092 du 4 décembre 1990 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000526020", "@nortexte": "BUDF9010068D", "@numtexte": "90-1092", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326147", "@num": "2", "#text": "Décret n°90-1092 du 4 décembre 1990 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000526020", "@nortexte": "BUDF9010068D", "@numtexte": "90-1092", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326148", "@num": "2", "#text": "Décret n°90-1092 du 4 décembre 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000526020", "@nortexte": "BUDF9010068D", "@numtexte": "90-1092", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326148", "@num": "2", "#text": "Décret n°90-1092 du 4 décembre 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000526020", "@nortexte": "BUDF9010068D", "@numtexte": "90-1092", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGITEXT000006076856", "#text": "Décret n°90-1093 du 4 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000344483", "@nortexte": "BUDF9010060D", "@numtexte": "90-1093", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326141", "@num": "1", "#text": "Décret n°90-1093 du 4 décembre 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000344483", "@nortexte": "BUDF9010060D", "@numtexte": "90-1093", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326141", "@num": "1", "#text": "Décret n°90-1093 du 4 décembre 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000344483", "@nortexte": "BUDF9010060D", "@numtexte": "90-1093", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326142", "@num": "2", "#text": "Décret n°90-1093 du 4 décembre 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000344483", "@nortexte": "BUDF9010060D", "@numtexte": "90-1093", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326143", "@num": "3", "#text": "Décret n°90-1093 du 4 décembre 1990 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000344483", "@nortexte": "BUDF9010060D", "@numtexte": "90-1093", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "LEGIARTI000006326143", "@num": "3", "#text": "Décret n°90-1093 du 4 décembre 1990 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000344483", "@nortexte": "BUDF9010060D", "@numtexte": "90-1093", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-04" }, { "@id": "JORFTEXT000000170782", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000170782", "@nortexte": "BUDL9000261A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-12-12" }, { "@id": "LEGIARTI000006331836", "@num": "1", "#text": "Arrêté du 12 décembre 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000170782", "@nortexte": "BUDL9000261A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-12-12" }, { "@id": "JORFTEXT000000709356", "#text": "DECRET91-123", "@sens": "cible", "@cidtexte": "JORFTEXT000000709356", "@nortexte": "BUDF9000021D", "@numtexte": "91-123", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-01-28" }, { "@id": "JORFTEXT000000352706", "#text": "DECRET91-248", "@sens": "cible", "@cidtexte": "JORFTEXT000000352706", "@nortexte": "BUDF9110023D", "@numtexte": "91-248", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-05" }, { "@id": "LEGITEXT000006077331", "#text": "Décret n°91-248 du 5 mars 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000352706", "@nortexte": "BUDF9110023D", "@numtexte": "91-248", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-05" }, { "@id": "LEGIARTI000006326245", "@num": "1", "#text": "Décret n°91-248 du 5 mars 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000352706", "@nortexte": "BUDF9110023D", "@numtexte": "91-248", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-05" }, { "@id": "LEGIARTI000006326245", "@num": "1", "#text": "Décret n°91-248 du 5 mars 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000352706", "@nortexte": "BUDF9110023D", "@numtexte": "91-248", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-05" }, { "@id": "LEGIARTI000006326255", "@num": "10", "#text": "Décret n°91-248 du 5 mars 1991 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000352706", "@nortexte": "BUDF9110023D", "@numtexte": "91-248", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-05" }, { "@id": "LEGIARTI000006326255", "@num": "10", "#text": "Décret n°91-248 du 5 mars 1991 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000352706", "@nortexte": "BUDF9110023D", "@numtexte": "91-248", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-05" }, { "@id": "LEGIARTI000006326256", "@num": "11", "#text": "Décret n°91-248 du 5 mars 1991 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000352706", "@nortexte": "BUDF9110023D", "@numtexte": "91-248", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-05" }, { "@id": "LEGIARTI000006326247", "@num": "2", "#text": "Décret n°91-248 du 5 mars 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000352706", "@nortexte": "BUDF9110023D", "@numtexte": "91-248", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-05" }, { "@id": "LEGIARTI000006326248", "@num": "3", "#text": "Décret n°91-248 du 5 mars 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000352706", "@nortexte": "BUDF9110023D", "@numtexte": "91-248", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-05" }, { "@id": "LEGIARTI000006326248", "@num": "3", "#text": "Décret n°91-248 du 5 mars 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000352706", "@nortexte": "BUDF9110023D", "@numtexte": "91-248", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-05" }, { "@id": "LEGIARTI000006326249", "@num": "4", "#text": "Décret n°91-248 du 5 mars 1991 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000352706", "@nortexte": "BUDF9110023D", "@numtexte": "91-248", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-05" }, { "@id": "LEGIARTI000006326249", "@num": "4", "#text": "Décret n°91-248 du 5 mars 1991 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000352706", "@nortexte": "BUDF9110023D", "@numtexte": "91-248", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-05" }, { "@id": "LEGIARTI000028252819", "@num": "4", "#text": "Décret n°91-248 du 5 mars 1991 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000352706", "@nortexte": "BUDF9110023D", "@numtexte": "91-248", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-05" }, { "@id": "LEGIARTI000006326250", "@num": "5", "#text": "Décret n°91-248 du 5 mars 1991 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000352706", "@nortexte": "BUDF9110023D", "@numtexte": "91-248", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-05" }, { "@id": "LEGIARTI000006326251", "@num": "6", "#text": "Décret n°91-248 du 5 mars 1991 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000352706", "@nortexte": "BUDF9110023D", "@numtexte": "91-248", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-05" }, { "@id": "LEGIARTI000006326251", "@num": "6", "#text": "Décret n°91-248 du 5 mars 1991 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000352706", "@nortexte": "BUDF9110023D", "@numtexte": "91-248", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-05" }, { "@id": "LEGIARTI000006326252", "@num": "7", "#text": "Décret n°91-248 du 5 mars 1991 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000352706", "@nortexte": "BUDF9110023D", "@numtexte": "91-248", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-05" }, { "@id": "LEGIARTI000006326252", "@num": "7", "#text": "Décret n°91-248 du 5 mars 1991 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000352706", "@nortexte": "BUDF9110023D", "@numtexte": "91-248", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-05" }, { "@id": "LEGIARTI000028252815", "@num": "7", "#text": "Décret n°91-248 du 5 mars 1991 - art. 7 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000352706", "@nortexte": "BUDF9110023D", "@numtexte": "91-248", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-05" }, { "@id": "LEGIARTI000006326253", "@num": "8", "#text": "Décret n°91-248 du 5 mars 1991 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000352706", "@nortexte": "BUDF9110023D", "@numtexte": "91-248", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-05" }, { "@id": "LEGIARTI000006326253", "@num": "8", "#text": "Décret n°91-248 du 5 mars 1991 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000352706", "@nortexte": "BUDF9110023D", "@numtexte": "91-248", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-05" }, { "@id": "LEGIARTI000006326254", "@num": "9", "#text": "Décret n°91-248 du 5 mars 1991 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000352706", "@nortexte": "BUDF9110023D", "@numtexte": "91-248", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-05" }, { "@id": "LEGIARTI000006326254", "@num": "9", "#text": "Décret n°91-248 du 5 mars 1991 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000352706", "@nortexte": "BUDF9110023D", "@numtexte": "91-248", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-05" }, { "@id": "JORFTEXT000000718744", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000718744", "@nortexte": "BUDF9110045A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-03-06" }, { "@id": "JORFTEXT000000709413", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000709413", "@nortexte": "BUDF9110051A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-04-25" }, { "@id": "LEGITEXT000006077574", "#text": "Arrêté du 25 avril 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000709413", "@nortexte": "BUDF9110051A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1991-04-25" }, { "@id": "LEGIARTI000006331957", "@num": "1", "#text": "Arrêté du 25 avril 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000709413", "@nortexte": "BUDF9110051A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-04-25" }, { "@id": "LEGIARTI000006331957", "@num": "1", "#text": "Arrêté du 25 avril 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000709413", "@nortexte": "BUDF9110051A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1991-04-25" }, { "@id": "LEGIARTI000006331958", "@num": "2", "#text": "Arrêté du 25 avril 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000709413", "@nortexte": "BUDF9110051A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1991-04-25" }, { "@id": "JORFTEXT000000720100", "#text": "LOI91-429", "@sens": "cible", "@cidtexte": "JORFTEXT000000720100", "@nortexte": "INTX9100005L", "@numtexte": "91-429", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "LEGIARTI000006339545", "@num": "20", "#text": "Loi n°91-429 du 13 mai 1991 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000720100", "@nortexte": "INTX9100005L", "@numtexte": "91-429", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "LEGIARTI000006339546", "@num": "20", "#text": "Loi n°91-429 du 13 mai 1991 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000720100", "@nortexte": "INTX9100005L", "@numtexte": "91-429", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "JORFTEXT000000355163", "#text": "LOI91-716", "@sens": "cible", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000356342", "#text": "LOI91-1322", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000355987", "#text": "LOI91-1323", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318153", "@num": "21", "#text": "Loi - art. 21 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318154", "@num": "21", "#text": "Loi - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000723023", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000723023", "@nortexte": "BUDL9200049A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-03-12" }, { "@id": "JORFTEXT000000711622", "#text": "LOI92-655", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000006475720", "@num": "4", "#text": "Arrêté du 2 septembre 1992 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177626", "@nortexte": "BUDZ9200014A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-09-02" }, { "@id": "LEGIARTI000006475721", "@num": "5", "#text": "Arrêté du 2 septembre 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177626", "@nortexte": "BUDZ9200014A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-09-02" }, { "@id": "JORFTEXT000000178406", "#text": "LOI92-1376", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318605", "@num": "26", "#text": "Loi - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318519", "@num": "7", "#text": "Loi - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000509319", "#text": "Loi n°93-1352 du 30 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275715", "@num": "28", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFARTI000001298487", "@num": "28", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 28, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000733372", "#text": "DECRET94-1038", "@sens": "cible", "@cidtexte": "JORFTEXT000000733372", "@nortexte": "BUDF9420688D", "@numtexte": "94-1038", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-01" }, { "@id": "JORFTEXT000000184971", "#text": "DECRET94-1039", "@sens": "cible", "@cidtexte": "JORFTEXT000000184971", "@nortexte": "BUDF9420689D", "@numtexte": "94-1039", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-01" }, { "@id": "LEGIARTI000006329533", "@num": "1", "#text": "Décret n°94-1039 du 1 décembre 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000184971", "@nortexte": "BUDF9420689D", "@numtexte": "94-1039", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-01" }, { "@id": "JORFTEXT000000367398", "#text": "LOI94-1162", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319107", "@num": "19", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000734238", "#text": "LOI95-95", "@sens": "cible", "@cidtexte": "JORFTEXT000000734238", "@nortexte": "AGRX9400137L", "@numtexte": "95-95", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-01" }, { "@id": "LEGIARTI000006600664", "@num": "78", "#text": "Loi n°95-95 du 1 février 1995 - art. 78 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734238", "@nortexte": "AGRX9400137L", "@numtexte": "95-95", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-01" }, { "@id": "LEGIARTI000006340153", "@num": "68", "#text": "Loi n°95-115 du 4 février 1995 - art. 68 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000023373068", "@num": "68", "#text": "Loi n°95-115 du 4 février 1995 - art. 68 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "JORFARTI000023316350", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "JORFARTI000024659218", "@num": "2", "#text": "Décret n°2011-1267 du 10 octobre 2011 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024659211", "@nortexte": "EFIE1101844D", "@numtexte": "2011-1267", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-10" }, { "@id": "LEGIARTI000006306577", "@num": "1607 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1607 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306576", "@num": "1607 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1607 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306578", "@num": "1607 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1607 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306587", "@num": "1609 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306585", "@num": "1609 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306586", "@num": "1609 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306588", "@num": "1609 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306589", "@num": "1609 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306590", "@num": "1609 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306591", "@num": "1609 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306592", "@num": "1609 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306593", "@num": "1609 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306594", "@num": "1609 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311909", "@num": "1641", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1641 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307002", "@num": "1652 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1652 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641286", "@num": "1609 B", "#text": "Code général des impôts, CGI. - art. 1609 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675800", "@num": "1609 C", "#text": "Code général des impôts, CGI. - art. 1609 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641280", "@num": "1609 C", "#text": "Code général des impôts, CGI. - art. 1609 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202053", "@num": "1609 C", "#text": "Code général des impôts, CGI. - art. 1609 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675794", "@num": "1609 D", "#text": "Code général des impôts, CGI. - art. 1609 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641275", "@num": "1609 D", "#text": "Code général des impôts, CGI. - art. 1609 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202048", "@num": "1609 D", "#text": "Code général des impôts, CGI. - art. 1609 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315190", "@num": "L104", "#text": "Livre des procédures fiscales - art. L104 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315190", "@num": "L104", "#text": "Livre des procédures fiscales - art. L104 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315831", "@num": "L111", "#text": "Livre des procédures fiscales - art. L111 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315831", "@num": "L111", "#text": "Livre des procédures fiscales - art. L111 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316618", "@num": "R111-1", "#text": "Livre des procédures fiscales - art. R111-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000668100", "#text": "Décret du 13 décembre 1794", "@sens": "source", "@cidtexte": "JORFTEXT000000668100", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1794-12-13" } ] }, "TITRE": "Loi n° 90-669 du 30 juillet 1990", "MCS_TXT": { "MC": [ "LIVRE DES PROCEDURES FISCALES", "TAXE", "TAXE D'HABITATION", "IMPOT", "IMPOT DIRECT LOCAL", "IMMEUBLE", "EVALUATION", "REVISION", "PROPRIETE BATIE", "PROPRIETE", "COMMUNICATION AVEC LE PARLEMENT", "RAPPORT", "PROPRIETE NON BATIE", "TAXE DEPARTEMENTALE SUR LE REVENU", "COMMISSION DEPARTEMENTALE DES EVALUATIONS CADASTRALES", "COMMISSION DEPARTEMENTALE DES IMPOTS DIRECTS LOCAUX", "COMITE DE DELIMITATION DES SECTEURS D'EVALUATION", "CREATION", "COMMISSION COMMUNALE DES IMPOTS DIRECTS", "TH", "TDR" ] }, "TITREFULL": "LOI n° 90-669 du 30 juillet 1990 relative à la révision générale des évaluations des immeubles retenus pour la détermination des bases des impôts directs locaux (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000167701", "NOR": "ECOX9000072L", "NUM": "90-669", "DATE_PUBLI": "1990-08-01", "DATE_TEXTE": "1990-07-30", "NUM_PARUTION": 176, "ORIGINE_PUBLI": "JORF n°176 du 1 août 1990", "PAGE_DEB_PUBLI": 9265, "PAGE_FIN_PUBLI": 9328 } }, "META_COMMUN": { "ID": "JORFTEXT000000167701", "URL": "texte/version/JORF/TEXT/00/00/00/16/77/JORFTEXT000000167701.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX990669" } }, "VISAS": { "CONTENU": "

L'Assemblée nationale et le Sénat ont délibéré,

L'Assemblée nationale a adopté,

Vu la décision du Conseil constitutionnel n° 90-277 DC en date du 25 juillet 1990,

Le Président de la République promulgue la loi dont la teneur suit :
\n
\n

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 30 juillet 1990.
\n

FRANCOIS MITTERRAND

Par le Président de la République:

Le Premier ministre,
MICHEL ROCARD

Le ministre d'Etat, ministre de l'économie,

des finances et du budget,

PIERRE BEREGOVOY

Le ministre de l'intérieur,
PIERRE JOXE

Le ministre des départements et territoires d'outre-mer,

porte-parole du Gouvernement,

LOUIS LE PENSEC

Le ministre délégué auprès du ministre d'Etat,
ministre de l'économie, des finances et du budget,
\n
chargé du budget,
\n
MICHEL CHARASSE" } }, "JORFTEXT000000178406": { "SM": { "CONTENU": "1ERE PARTIE: CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER (ART. 1 A 58).
2EME PARTIE: MOYENS DES SERVICES ET DISPOSITIONS SPECIALES (ART. 59 A 128)." }, "TP": { "CONTENU": "(1) Travaux préparatoires: loi no 92-1376.
\n
Assemblée nationale:
\n
Projet de loi no 2931;
\n
Rapport de M. Alain Richard, rapporteur général, au nom de la commission des finances, no 2945;
\n
Avis des commissions: affaires culturelles, no 2946; affaires étrangères, no 2947; défense, no 2948; lois, no 2949; production, no 2950;
\n
Discussion (première partie) du 20 au 23 octobre 1992. - Discussion (deuxième partie) du 27 au 29 octobre, du 2 novembre au 7 novembre, les 9 et 10 novembre, du 12 au 14 novembre, les 16 et 17 novembre 1992. Texte considéré comme adopté, en application de l'article 49, alinéa 3, de la Constitution, le 23 novembre 1992.
\n
Sénat:
\n
Projet de loi, considéré comme adopté, aux termes du 3e alinéa de l'article 49 de la Constitution, par l'Assemblée nationale en première lecture, no 55 (1992-1993);
\n
Rapport de M. Jean Arthuis, rapporteur général, au nom de la commission des finances, no 56 (tomes I à III) (1992-1993);
\n
Avis des commissions: affaires culturelles, no 57 (tomes I à XII); affaires économiques, no 58 (tomes I à XXIII); affaires étrangères, no 59 (tomes I à VIII); affaires sociales, no 60 (tomes I à XI);
\n
Discussion du 24 au 26 novembre 1992 et rejet le 26 novembre 1992.
\n
Assemblée nationale:
\n
Rapport de M. Alain Richard, au nom de la commission mixte paritaire, no 3116.
\n
Sénat:
\n
Rapport de M. Jean Arthuis, au nom de la commission mixte paritaire, no 92 (1992-1993).
\n
Assemblée nationale:
\n
Projet de loi, rejeté par le Sénat;
\n
Rapport de M. Alain Richard, rapporteur général, au nom de la commission des finances, no 3118;
\n
Discussion et adoption le 11 décembre 1992.
\n
Sénat:
\n
Projet de loi, adopté par l'Assemblée nationale en nouvelle lecture, no 116 (1992-1993);
\n
Rapport de M. Jean Arthuis, rapporteur général, au nom de la commission des finances, no 137 (1992-1993);
\n
Discussion et rejet le 17 décembre 1992.
\n
Assemblée nationale:
\n
Projet de loi, rejeté par le Sénat en nouvelle lecture, no 3159;
\n
Rapport de M. Alain Richard, rapporteur général, au nom de la commission des finances, no 3160;
Discussion et adoption, en lecture définitive, le 17 décembre 1992.
" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE A DATER DU 18-08-1993: ART. 110 CODIFIE DANS LA 1ERE PARTIE DU LIVRE DES PROCEDURES PENALES,DANS LE CGI ART. 14-II (2EMEMENT),87,4-II,36,16,93-1 A IV,14-1,107-II (A) ET III (1,2,3),13,104-I ET III,32,17-1,III ET IV,43,9-I (A ET B),39,40,33-II,53,41,18-II (1EREMENT),17,27-III,11-III,50;
DANS L'ANNEXE II DU CGI: 13,104-II,35-II ET III,95
DANS L'ANNEXE III: ART. 16 ET 17. TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CGI: ART. 104-I,ART. 104-III.
ART. 49 (CGIA)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000695332", "#text": "Loi n° 48-777 du 4 mai 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000695332", "@numtexte": "48-777", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1948-05-04" }, { "@id": "JORFTEXT000000310036", "#text": "Loi n°49-310 du 8 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000310036", "@numtexte": "49-310", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-08" }, { "@id": "LEGIARTI000006465289", "@num": "2", "#text": "Loi n°49-420 du 25 mars 1949 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "LEGIARTI000006465290", "@num": "2 bis", "#text": "Loi n°49-420 du 25 mars 1949 - art. 2 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "LEGIARTI000006272570", "@num": "5", "#text": "Loi n°49-420 du 25 mars 1949 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "LEGIARTI000006465295", "@num": "6", "#text": "Loi n°49-420 du 25 mars 1949 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "LEGIARTI000006465310", "@num": "7", "#text": "Loi n°49-420 du 25 mars 1949 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "LEGIARTI000006465323", "@num": "8", "#text": "Loi n°49-420 du 25 mars 1949 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "JORFTEXT000000692445", "#text": "Loi n°49-420 du 25 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "JORFTEXT000000516975", "#text": "Loi n°50-957 du 8 août 1950", "@sens": "source", "@cidtexte": "JORFTEXT000000516975", "@numtexte": "50-957", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1950-08-08" }, { "@id": "JORFTEXT000000880748", "#text": "Loi n°57-1260 du 12 décembre 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000880748", "@numtexte": "57-1260", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1957-12-12" }, { "@id": "JORFTEXT000000886689", "#text": "Ordonnance n° 58-1374 du 30 décembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "JORFTEXT000000339591", "#text": "Ordonnance n°59-2 du 2 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000339591", "@numtexte": "59-2", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-02" }, { "@id": "LEGIARTI000006272969", "@num": "17", "#text": "Loi n°75-1242 du 27 décembre 1975 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699030", "@numtexte": "75-1242", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-27" }, { "@id": "JORFTEXT000000699030", "#text": "Loi n°75-1242 du 27 décembre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000699030", "@numtexte": "75-1242", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-27" }, { "@id": "JORFTEXT000000684771", "#text": "Loi n° 76-663 du 19 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000684771", "@numtexte": "76-663", "@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": "JORFTEXT000000691990", "#text": "Loi n°82-610 du 15 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691990", "@numtexte": "82-610", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-07-15" }, { "@id": "JORFTEXT000000691990", "#text": "Loi n°82-610 du 15 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691990", "@numtexte": "82-610", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-15" }, { "@id": "LEGIARTI000006317377", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317377", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317378", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317378", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000020905779", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 DE FINANCES POUR 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000878230", "#text": "Loi n°85-1403 du 30 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006275042", "@num": "32", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 32 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006274766", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274767", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274765", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274768", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274769", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006275294", "@num": "1", "#text": "Loi n°87-516 du 10 juillet 1987 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687683", "@nortexte": "ASEX8700090L", "@numtexte": "87-516", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "LEGIARTI000006317585", "@num": "2", "#text": "Loi n°87-516 du 10 juillet 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687683", "@nortexte": "ASEX8700090L", "@numtexte": "87-516", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "JORFTEXT000000687683", "#text": "Loi n°87-516 du 10 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687683", "@nortexte": "ASEX8700090L", "@numtexte": "87-516", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "JORFTEXT000000687683", "#text": "Loi n°87-516 du 10 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687683", "@nortexte": "ASEX8700090L", "@numtexte": "87-516", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "JORFTEXT000000317543", "#text": "Loi n°87-1060 du 30 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000341734", "#text": "Loi n°90-55 du 15 janvier 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000341734", "@nortexte": "INTX8900076L", "@numtexte": "90-55", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-01-15" }, { "@id": "JORFTEXT000000166186", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990 (rectificatif)", "@sens": "source", "@cidtexte": "JORFTEXT000000166186", "@nortexte": "ECOX8900115Z", "@numtexte": "89-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000167701", "#text": "Loi n°90-669 du 30 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317908", "@num": "56", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 56 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317911", "@num": "59", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 59 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317997", "@num": "49", "#text": "Loi - art. 49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000717191", "#text": "Loi n° 90-1168 du 29 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000537611", "#text": "Loi n° 91-647 du 10 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000537611", "@nortexte": "JUSX9100049L", "@numtexte": "91-647", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-10" }, { "@id": "JORFTEXT000000537611", "#text": "Loi n° 91-647 du 10 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000537611", "@nortexte": "JUSX9100049L", "@numtexte": "91-647", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-10" }, { "@id": "LEGIARTI000006318269", "@num": "125", "#text": "Loi - art. 125 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000356342", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000722113", "#text": "Loi n° 92-125 du 6 février 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000722113", "@nortexte": "INTX9000102L", "@numtexte": "92-125", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-02-06" }, { "@id": "JORFTEXT000000723790", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000723790", "@nortexte": "BUDB9270008A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-05-27" }, { "@id": "JORFTEXT000000711622", "#text": "Loi n°92-655 du 15 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000339614", "#text": "Directive Européenne n°92-81 du 19 octobre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000339614", "@nortexte": "392L0081", "@numtexte": "92-81", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-10-19" }, { "@id": "JORFTEXT000000521883", "#text": "Directive Européenne n°92-84 du 19 octobre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000521883", "@nortexte": "392L0084", "@numtexte": "92-84", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-10-19" }, { "@id": "JORFTEXT000000887869", "#text": "Directive Européenne n°92-82 du 19 octobre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000887869", "@nortexte": "392L0082", "@numtexte": "92-82", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-10-19" }, { "@id": "JORFTEXT000000179101", "#text": "DECRET92-1380", "@sens": "cible", "@cidtexte": "JORFTEXT000000179101", "@nortexte": "ECOT9210162D", "@numtexte": "92-1380", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000179255", "#text": "DECRET92-1393", "@sens": "cible", "@cidtexte": "JORFTEXT000000179255", "@nortexte": "BUDB9210063D", "@numtexte": "92-1393", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000331669", "#text": "Décret n°92-1394 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000331669", "@nortexte": "BUDB9210064D", "@numtexte": "92-1394", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000523262", "#text": "Décret n°92-1395 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000523262", "@nortexte": "BUDB9210065D", "@numtexte": "92-1395", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000515598", "#text": "Décret n°92-1396 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000515598", "@nortexte": "BUDB9210066D", "@numtexte": "92-1396", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000515599", "#text": "Décret n°92-1397 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000515599", "@nortexte": "BUDB9210067D", "@numtexte": "92-1397", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000703347", "#text": "Décret n°92-1398 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000703347", "@nortexte": "BUDB9210068D", "@numtexte": "92-1398", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000331670", "#text": "Décret n°92-1399 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000331670", "@nortexte": "BUDB9210069D", "@numtexte": "92-1399", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000331671", "#text": "Décret n°92-1400 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000331671", "@nortexte": "BUDB9210070D", "@numtexte": "92-1400", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000882597", "#text": "Décret n°92-1401 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000882597", "@nortexte": "BUDB9210071D", "@numtexte": "92-1401", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000703348", "#text": "Décret n°92-1402 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000703348", "@nortexte": "BUDB9210072D", "@numtexte": "92-1402", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000882598", "#text": "Décret n°92-1403 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000882598", "@nortexte": "BUDB9210073D", "@numtexte": "92-1403", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000331672", "#text": "Décret n°92-1404 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000331672", "@nortexte": "BUDB9210074D", "@numtexte": "92-1404", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000331673", "#text": "Décret n°92-1405 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000331673", "@nortexte": "BUDB9210075D", "@numtexte": "92-1405", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000331674", "#text": "Décret n°92-1406 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000331674", "@nortexte": "BUDB9210076D", "@numtexte": "92-1406", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000515600", "#text": "Décret n°92-1407 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000515600", "@nortexte": "BUDB9210077D", "@numtexte": "92-1407", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000515601", "#text": "Décret n°92-1408 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000515601", "@nortexte": "BUDB9210078D", "@numtexte": "92-1408", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000515602", "#text": "Décret n°92-1409 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000515602", "@nortexte": "BUDB9210079D", "@numtexte": "92-1409", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000331675", "#text": "Décret n°92-1410 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000331675", "@nortexte": "BUDB9210080D", "@numtexte": "92-1410", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000332746", "#text": "Décret n°92-1411 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000332746", "@nortexte": "BUDB9210081D", "@numtexte": "92-1411", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000882599", "#text": "Décret n°92-1412 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000882599", "@nortexte": "BUDB9210082D", "@numtexte": "92-1412", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000703425", "#text": "Décret n°92-1413 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000703425", "@nortexte": "BUDB9210083D", "@numtexte": "92-1413", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000332747", "#text": "Décret n°92-1414 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000332747", "@nortexte": "BUDB9210084D", "@numtexte": "92-1414", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000882600", "#text": "Décret n°92-1415 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000882600", "@nortexte": "BUDB9210085D", "@numtexte": "92-1415", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000517305", "#text": "Décret n°92-1416 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000517305", "@nortexte": "BUDB9210086D", "@numtexte": "92-1416", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000517306", "#text": "Décret n°92-1417 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000517306", "@nortexte": "BUDB9210087D", "@numtexte": "92-1417", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000331676", "#text": "Décret n°92-1418 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000331676", "@nortexte": "BUDB9210088D", "@numtexte": "92-1418", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000703426", "#text": "Décret n°92-1419 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000703426", "@nortexte": "BUDB9210089D", "@numtexte": "92-1419", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000703427", "#text": "Décret n°92-1420 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000703427", "@nortexte": "BUDB9210090D", "@numtexte": "92-1420", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000703428", "#text": "Décret n°92-1421 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000703428", "@nortexte": "BUDB9210091D", "@numtexte": "92-1421", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000703486", "#text": "Décret n°92-1422 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000703486", "@nortexte": "BUDB9210092D", "@numtexte": "92-1422", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000703487", "#text": "Décret n°92-1423 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000703487", "@nortexte": "BUDB9210093D", "@numtexte": "92-1423", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000331677", "#text": "Décret n°92-1424 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000331677", "@nortexte": "BUDB9210094D", "@numtexte": "92-1424", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000703488", "#text": "Décret n°92-1425 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000703488", "@nortexte": "BUDB9210095D", "@numtexte": "92-1425", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000331678", "#text": "Décret n°92-1426 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000331678", "@nortexte": "BUDB9210096D", "@numtexte": "92-1426", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000703489", "#text": "Décret n°92-1427 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000703489", "@nortexte": "BUDB9210097D", "@numtexte": "92-1427", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000517307", "#text": "Décret n°92-1428 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000517307", "@nortexte": "BUDB9216175D", "@numtexte": "92-1428", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318512", "@num": "1", "#text": "Loi - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318666", "@num": "103", "#text": "Loi - art. 103 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318670", "@num": "104", "#text": "Loi - art. 104 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318654", "@num": "108", "#text": "Loi - art. 108 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318655", "@num": "109", "#text": "Loi - art. 109 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318601", "@num": "11", "#text": "Loi - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318656", "@num": "114", "#text": "Loi - art. 114 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318658", "@num": "115", "#text": "Loi - art. 115 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318659", "@num": "116", "#text": "Loi - art. 116 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318660", "@num": "117", "#text": "Loi - art. 117 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318661", "@num": "118", "#text": "Loi - art. 118 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318662", "@num": "119", "#text": "Loi - art. 119 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318663", "@num": "120", "#text": "Loi - art. 120 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318664", "@num": "121", "#text": "Loi - art. 121 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318664", "@num": "121", "#text": "Loi - art. 121 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318671", "@num": "123", "#text": "Loi - art. 123 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318665", "@num": "124", "#text": "Loi - art. 124 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318604", "@num": "13", "#text": "Loi - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318602", "@num": "17", "#text": "Loi - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318603", "@num": "20", "#text": "Loi - art. 20 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318605", "@num": "26", "#text": "Loi - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318647", "@num": "27", "#text": "Loi - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318606", "@num": "28", "#text": "Loi - art. 28 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318649", "@num": "29", "#text": "Loi - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318540", "@num": "33", "#text": "Loi - art. 33 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318607", "@num": "34", "#text": "Loi - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318650", "@num": "35", "#text": "Loi - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318515", "@num": "4", "#text": "Loi - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318515", "@num": "4", "#text": "Loi - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318609", "@num": "43", "#text": "Loi - art. 43 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318651", "@num": "45", "#text": "Loi - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318610", "@num": "49", "#text": "Loi - art. 49 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318611", "@num": "52", "#text": "Loi - art. 52 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318612", "@num": "56", "#text": "Loi - art. 56 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318613", "@num": "57", "#text": "Loi - art. 57 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318614", "@num": "58", "#text": "Loi - art. 58 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318615", "@num": "59", "#text": "Loi - art. 59 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318616", "@num": "60", "#text": "Loi - art. 60 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318617", "@num": "61", "#text": "Loi - art. 61 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318618", "@num": "62", "#text": "Loi - art. 62 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318620", "@num": "63", "#text": "Loi - art. 63 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318621", "@num": "64", "#text": "Loi - art. 64 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318622", "@num": "65", "#text": "Loi - art. 65 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318623", "@num": "66", "#text": "Loi - art. 66 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318624", "@num": "67", "#text": "Loi - art. 67 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318625", "@num": "68", "#text": "Loi - art. 68 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318626", "@num": "69", "#text": "Loi - art. 69 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318519", "@num": "7", "#text": "Loi - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318627", "@num": "71", "#text": "Loi - art. 71 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318636", "@num": "73", "#text": "Loi - art. 73 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318637", "@num": "74", "#text": "Loi - art. 74 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318639", "@num": "75", "#text": "Loi - art. 75 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318640", "@num": "76", "#text": "Loi - art. 76 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318641", "@num": "78", "#text": "Loi - art. 78 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318642", "@num": "82", "#text": "Loi - art. 82 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318643", "@num": "83", "#text": "Loi - art. 83 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318644", "@num": "84", "#text": "Loi - art. 84 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318645", "@num": "85", "#text": "Loi - art. 85 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318645", "@num": "85", "#text": "Loi - art. 85 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318646", "@num": "86", "#text": "Loi - art. 86 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318652", "@num": "89", "#text": "Loi - art. 89 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318596", "@num": "9", "#text": "Loi - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318599", "@num": "9", "#text": "Loi - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318653", "@num": "94", "#text": "Loi - art. 94 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGITEXT000006080649", "#text": "Loi n°92-1376 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000017924023", "@num": "9", "#text": "Loi n°92-1376 du 30 décembre 1992 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000179313", "#text": "LOI92-1476", "@sens": "cible", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000177694", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000177694", "@nortexte": "ECOT9310165A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-06" }, { "@id": "JORFTEXT000000542602", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000542602", "@nortexte": "BUDF9220548A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-08" }, { "@id": "JORFTEXT000000543618", "#text": "DECRET93-72", "@sens": "cible", "@cidtexte": "JORFTEXT000000543618", "@nortexte": "BUDF9220547D", "@numtexte": "93-72", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-14" }, { "@id": "JORFTEXT000000724723", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000724723", "@nortexte": "ECOT9310167A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-25" }, { "@id": "JORFTEXT000000178121", "#text": "DECRET93-178", "@sens": "cible", "@cidtexte": "JORFTEXT000000178121", "@nortexte": "BUDF9310009D", "@numtexte": "93-178", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-05" }, { "@id": "LEGITEXT000006081079", "#text": "Décret n°93-178 du 5 février 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000178121", "@nortexte": "BUDF9310009D", "@numtexte": "93-178", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-05" }, { "@id": "LEGIARTI000006926629", "@num": "3", "#text": "Décret n°93-178 du 5 février 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178121", "@nortexte": "BUDF9310009D", "@numtexte": "93-178", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-05" }, { "@id": "JORFTEXT000000545246", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000545246", "@nortexte": "BUDD9370003A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-21" }, { "@id": "JORFTEXT000000691206", "#text": "Arrêté du 4 mars 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000691206", "@nortexte": "ECOT9310196A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-04" }, { "@id": "JORFTEXT000000362538", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000362538", "@nortexte": "ECOT9310168A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-08" }, { "@id": "JORFTEXT000000544941", "#text": "DECRET93-506", "@sens": "cible", "@cidtexte": "JORFTEXT000000544941", "@nortexte": "BUDF9300011D", "@numtexte": "93-506", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-25" }, { "@id": "JORFTEXT000000727019", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000727019", "@nortexte": "ECOT9310172A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-26" }, { "@id": "JORFTEXT000000360878", "#text": "DECRET93-730", "@sens": "cible", "@cidtexte": "JORFTEXT000000360878", "@nortexte": "INTB9300216D", "@numtexte": "93-730", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-29" }, { "@id": "JORFTEXT000000527909", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000527909", "@nortexte": "ECOT9310174A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-04-28" }, { "@id": "JORFTEXT000000164155", "#text": "DECRET93-819", "@sens": "cible", "@cidtexte": "JORFTEXT000000164155", "@nortexte": "BUDF9300018D", "@numtexte": "93-819", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-05-14" }, { "@id": "LEGITEXT000006082148", "#text": "Décret n°93-819 du 14 mai 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000164155", "@nortexte": "BUDF9300018D", "@numtexte": "93-819", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-05-14" }, { "@id": "JORFTEXT000000528743", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000528743", "@nortexte": "ECOT9310175A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-17" }, { "@id": "LEGIARTI000006318816", "@num": "10", "#text": "Loi n°93-859 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318825", "@num": "20", "#text": "Loi n°93-859 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFTEXT000000509320", "#text": "Loi n°93-859 du 22 juin 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFARTI000001522321", "@num": "19", "#text": "Loi n°93-859 du 22 juin 1993 - art. 19, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFARTI000002281940", "@num": "3", "#text": "Loi n°93-859 du 22 juin 1993 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFARTI000001104267", "@num": "6", "#text": "Loi n°93-859 du 22 juin 1993 - art. 6, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFARTI000001490967", "@num": "9", "#text": "Loi n°93-859 du 22 juin 1993 - art. 9, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFTEXT000000546022", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000546022", "@nortexte": "ECOT9310182A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-23" }, { "@id": "JORFTEXT000000362201", "#text": "DECRET93-862", "@sens": "cible", "@cidtexte": "JORFTEXT000000362201", "@nortexte": "ECOT9310180D", "@numtexte": "93-862", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-06-23" }, { "@id": "JORFTEXT000000180575", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000180575", "@nortexte": "ECOT9310178A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-22" }, { "@id": "JORFTEXT000000544553", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000544553", "@nortexte": "ECOT9310183A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-07-12" }, { "@id": "JORFTEXT000000165199", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000165199", "@nortexte": "ECOT9340145A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-07-15" }, { "@id": "JORFTEXT000000165242", "#text": "DECRET93-974", "@sens": "cible", "@cidtexte": "JORFTEXT000000165242", "@nortexte": "INDG9300544D", "@numtexte": "93-974", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-27" }, { "@id": "JORFTEXT000000728271", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000728271", "@nortexte": "ECOT9310185A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-23" }, { "@id": "JORFTEXT000000179801", "#text": "DECRET93-1095", "@sens": "cible", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "JORFTEXT000000726512", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000726512", "@nortexte": "BUDF9300031A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-24" }, { "@id": "JORFTEXT000000667248", "#text": "Arrêté du 27 septembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000667248", "@nortexte": "ECOT9310191A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-27" }, { "@id": "JORFTEXT000000667501", "#text": "Arrêté du 4 octobre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000667501", "@nortexte": "ECOT9310188A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-10-04" }, { "@id": "JORFTEXT000000841181", "#text": "Arrêté du 30 août 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000841181", "@nortexte": "ECOT9310186A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-08-30" }, { "@id": "JORFTEXT000000480547", "#text": "Arrêté du 25 octobre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000480547", "@nortexte": "ECOT9310192A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-10-25" }, { "@id": "JORFTEXT000000480560", "#text": "Arrêté du 28 octobre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000480560", "@nortexte": "ECOT9310193A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-10-28" }, { "@id": "JORFTEXT000000882108", "#text": "Décret n°93-1240 du 17 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000882108", "@nortexte": "MCCB9300305D", "@numtexte": "93-1240", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-11-17" }, { "@id": "JORFTEXT000000518060", "#text": "Décret n°93-1241 du 17 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000518060", "@nortexte": "MCCB9300314D", "@numtexte": "93-1241", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-11-17" }, { "@id": "JORFTEXT000000843983", "#text": "Arrêté du 5 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000843983", "@nortexte": "BUDB9370027A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-05" }, { "@id": "JORFTEXT000000336682", "#text": "Décret n°93-1327 du 22 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000336682", "@nortexte": "ECOT9326094D", "@numtexte": "93-1327", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-22" }, { "@id": "JORFTEXT000000522038", "#text": "Décret n°93-1407 du 9 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000522038", "@nortexte": "BUDB9310113D", "@numtexte": "93-1407", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-09" }, { "@id": "JORFTEXT000000509319", "#text": "Loi n°93-1352 du 30 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318939", "@num": "106", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 106 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318942", "@num": "112", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 112 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFARTI000001298486", "@num": "24", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 24, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318886", "@num": "49", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 49 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318899", "@num": "67", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 67 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318900", "@num": "67", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 67 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFARTI000002075327", "@num": "68", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 68, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000362189", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000362189", "@nortexte": "BUDB9310066A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000545301", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000545301", "@nortexte": "BUDB9310067A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000728982", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000728982", "@nortexte": "BUDB9310068A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000543566", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000543566", "@nortexte": "BUDB9310069A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000889315", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000889315", "@nortexte": "ECOT9410198A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-01-04" }, { "@id": "JORFTEXT000000544070", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000544070", "@nortexte": "ECOT9410199A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-01-04" }, { "@id": "JORFTEXT000000531018", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000531018", "@nortexte": "ECOT9410205A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-02-01" }, { "@id": "JORFTEXT000000182450", "#text": "DECRET94-170", "@sens": "cible", "@cidtexte": "JORFTEXT000000182450", "@nortexte": "JUSC9420087D", "@numtexte": "94-170", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-02-25" }, { "@id": "LEGIARTI000006355975", "@num": "ANNEXE II", "#text": "Décret n°94-190 du 4 mars 1994 - art. ANNEXE II (An)", "@sens": "cible", "@cidtexte": "JORFTEXT000000730190", "@nortexte": "INTA9400067D", "@numtexte": "94-190", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-03-04" }, { "@id": "JORFTEXT000000163244", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000163244", "@nortexte": "ECOT9410208A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-04-28" }, { "@id": "JORFTEXT000000366180", "#text": "DECRET94-562", "@sens": "cible", "@cidtexte": "JORFTEXT000000366180", "@nortexte": "MCCK9400002D", "@numtexte": "94-562", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-30" }, { "@id": "JORFTEXT000000366235", "#text": "DECRET94-563", "@sens": "cible", "@cidtexte": "JORFTEXT000000366235", "@nortexte": "MCCK9400001D", "@numtexte": "94-563", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-30" }, { "@id": "LEGIARTI000006425161", "@num": "2", "#text": "Décret n°94-562 du 30 juin 1994 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000366180", "@nortexte": "MCCK9400002D", "@numtexte": "94-562", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-30" }, { "@id": "LEGIARTI000006425160", "@num": "2", "#text": "Décret n°94-562 du 30 juin 1994 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000366180", "@nortexte": "MCCK9400002D", "@numtexte": "94-562", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-30" }, { "@id": "JORFTEXT000000165330", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000165330", "@nortexte": "ECOT9410214A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-07-19" }, { "@id": "JORFTEXT000000365243", "#text": "LOI94-629", "@sens": "cible", "@cidtexte": "JORFTEXT000000365243", "@nortexte": "SPSX9400024L", "@numtexte": "94-629", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-07-25" }, { "@id": "JORFTEXT000000184571", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000184571", "@nortexte": "MCCK9400345A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-08-05" }, { "@id": "JORFTEXT000000184608", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000184608", "@nortexte": "MCCK9400346A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-08-05" }, { "@id": "LEGIARTI000006431489", "@num": "2", "#text": "Arrêté du 5 août 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000184608", "@nortexte": "MCCK9400346A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-08-05" }, { "@id": "LEGIARTI000006431469", "@num": "2", "#text": "Arrêté du 5 août 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000184571", "@nortexte": "MCCK9400345A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-08-05" }, { "@id": "LEGIARTI000006431490", "@num": "3", "#text": "Arrêté du 5 août 1994 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000184608", "@nortexte": "MCCK9400346A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-08-05" }, { "@id": "LEGIARTI000006431470", "@num": "3", "#text": "Arrêté du 5 août 1994 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000184571", "@nortexte": "MCCK9400345A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-08-05" }, { "@id": "JORFTEXT000000549473", "#text": "DECRET94-712", "@sens": "cible", "@cidtexte": "JORFTEXT000000549473", "@nortexte": "AGRS9400813D", "@numtexte": "94-712", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-18" }, { "@id": "LEGITEXT000005616428", "#text": "Décret n°94-712 du 18 août 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000549473", "@nortexte": "AGRS9400813D", "@numtexte": "94-712", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-18" }, { "@id": "LEGIARTI000006777718", "@num": "1", "#text": "Décret n°94-712 du 18 août 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000549473", "@nortexte": "AGRS9400813D", "@numtexte": "94-712", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-18" }, { "@id": "LEGIARTI000006777718", "@num": "1", "#text": "Décret n°94-712 du 18 août 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000549473", "@nortexte": "AGRS9400813D", "@numtexte": "94-712", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-18" }, { "@id": "LEGIARTI000006777719", "@num": "2", "#text": "Décret n°94-712 du 18 août 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000549473", "@nortexte": "AGRS9400813D", "@numtexte": "94-712", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-18" }, { "@id": "JORFTEXT000000713415", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000713415", "@nortexte": "ECOT9440218A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-08-17" }, { "@id": "JORFTEXT000000551860", "#text": "LOI94-1131", "@sens": "cible", "@cidtexte": "JORFTEXT000000551860", "@nortexte": "BUDX9400011L", "@numtexte": "94-1131", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-27" }, { "@id": "LEGIARTI000006319052", "@num": "3", "#text": "Loi n°94-1131 du 27 décembre 1994 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000551860", "@nortexte": "BUDX9400011L", "@numtexte": "94-1131", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-27" }, { "@id": "JORFTEXT000000367398", "#text": "LOI94-1162", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319113", "@num": "31", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 31 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000553041", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000553041", "@nortexte": "BUDB9510025A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-03-22" }, { "@id": "JORFTEXT000000736138", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000736138", "@nortexte": "MCCK9500095A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-02" }, { "@id": "JORFTEXT000000480828", "#text": "Arrêté du 2 mai 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000480828", "@nortexte": "MMCK9500094A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-02" }, { "@id": "LEGIARTI000006431931", "@num": "2", "#text": "Arrêté du 2 mai 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736138", "@nortexte": "MCCK9500095A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-02" }, { "@id": "LEGIARTI000006431926", "@num": "2", "#text": "Arrêté du 2 mai 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000370860", "@nortexte": "MCCK9500094A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-02" }, { "@id": "LEGIARTI000006431927", "@num": "3", "#text": "Arrêté du 2 mai 1995 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000370860", "@nortexte": "MCCK9500094A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-02" }, { "@id": "LEGIARTI000006431932", "@num": "3", "#text": "Arrêté du 2 mai 1995 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736138", "@nortexte": "MCCK9500095A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-02" }, { "@id": "JORFTEXT000000371685", "#text": "LOI95-882", "@sens": "cible", "@cidtexte": "JORFTEXT000000371685", "@nortexte": "TEFX9500107L", "@numtexte": "95-882", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "JORFTEXT000000737653", "#text": "LOI95-885", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319304", "@num": "16", "#text": "Loi - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "JORFTEXT000000736545", "#text": "DECRET95-1065", "@sens": "cible", "@cidtexte": "JORFTEXT000000736545", "@nortexte": "JUSC9520701D", "@numtexte": "95-1065", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-09-29" }, { "@id": "JORFTEXT000000738122", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000738122", "@nortexte": "ECOT9540281A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-10-04" }, { "@id": "JORFTEXT000000191068", "#text": "LOI95-1346", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000721989", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000721989", "@nortexte": "ECOB9510131A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-12-29" }, { "@id": "JORFTEXT000000171732", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000171732", "@nortexte": "ECOB9610011A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-31" }, { "@id": "JORFTEXT000000561537", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000561537", "@nortexte": "ECOD9670013A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "JORFTEXT000000744527", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000744527", "@nortexte": "MCCK9600306A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-10-21" }, { "@id": "JORFTEXT000000196152", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000196152", "@nortexte": "MCCK9600305A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-10-21" }, { "@id": "LEGIARTI000006432661", "@num": "2", "#text": "Arrêté du 21 octobre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000744527", "@nortexte": "MCCK9600306A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-10-21" }, { "@id": "LEGIARTI000006432655", "@num": "2", "#text": "Arrêté du 21 octobre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196152", "@nortexte": "MCCK9600305A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-10-21" }, { "@id": "LEGIARTI000006432656", "@num": "3", "#text": "Arrêté du 21 octobre 1996 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196152", "@nortexte": "MCCK9600305A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-10-21" }, { "@id": "LEGIARTI000006432662", "@num": "3", "#text": "Arrêté du 21 octobre 1996 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000744527", "@nortexte": "MCCK9600306A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-10-21" }, { "@id": "JORFTEXT000000380034", "#text": "LOI96-1181", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380440", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000380440", "@nortexte": "ECOB9610123A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-12-31" }, { "@id": "JORFTEXT000000183266", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000183266", "@nortexte": "ECOB9710050A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-07-25" }, { "@id": "JORFTEXT000000569701", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000569701", "@nortexte": "ECOB9710063A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-11-19" }, { "@id": "JORFTEXT000000387693", "#text": "DECRET97-1194", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "JORFTEXT000000755943", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000755943", "@nortexte": "ECOD9870009A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-13" }, { "@id": "JORFTEXT000000756380", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000756380", "@nortexte": "MCCK9800369A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-07-30" }, { "@id": "JORFTEXT000000390089", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000390089", "@nortexte": "MCCK9800346A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-07-30" }, { "@id": "JORFTEXT000000574787", "#text": "LOI98-1267", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000575329", "#text": "DECRET99-130", "@sens": "cible", "@cidtexte": "JORFTEXT000000575329", "@nortexte": "MCCK9800773D", "@numtexte": "99-130", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-24" }, { "@id": "LEGIARTI000006426512", "@num": "16", "#text": "Décret n°99-130 du 24 février 1999 - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575329", "@nortexte": "MCCK9800773D", "@numtexte": "99-130", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-24" }, { "@id": "JORFTEXT000000211924", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000211924", "@nortexte": "MCCK9900006A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-07-02" }, { "@id": "JORFTEXT000000396402", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000396402", "@nortexte": "MCCK9900007A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-07-02" }, { "@id": "JORFTEXT000000762233", "#text": "LOI99-1172", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000580717", "#text": "LOI99-1173", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000751977", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000751977", "@nortexte": "MCCK0000057A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-03-14" }, { "@id": "JORFTEXT000000570161", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000570161", "@nortexte": "MCCK0000058A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-03-14" }, { "@id": "JORFTEXT000000400546", "#text": "LOI2000-656", "@sens": "cible", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "LEGIARTI000006716573", "@num": "10", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "JORFTEXT000000219672", "#text": "Ordonnance2000-916", "@sens": "cible", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "JORFTEXT000000220595", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000767907", "#text": "LOI2000-1353", "@sens": "cible", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000587915", "#text": "Décret2001-263", "@sens": "cible", "@cidtexte": "JORFTEXT000000587915", "@nortexte": "ECOD0070003D", "@numtexte": "2001-263", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-22" }, { "@id": "JORFTEXT000000592233", "#text": "LOI2001-1275", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000581002", "#text": "LOI2001-1276", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000409466", "#text": "LOI2002-92", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "LEGIARTI000006340748", "@num": "40", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 40 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "LEGIARTI000006340749", "@num": "40", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "JORFTEXT000000227539", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000227539", "@nortexte": "MCCK0200470A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-09-02" }, { "@id": "JORFTEXT000000409719", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000409719", "@nortexte": "MCCK0200471A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-09-02" }, { "@id": "JORFTEXT000000781906", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000411828", "#text": "LOI2003-517", "@sens": "cible", "@cidtexte": "JORFTEXT000000411828", "@nortexte": "MCCX0200037L", "@numtexte": "2003-517", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2003-06-18" }, { "@id": "JORFTEXT000000431663", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000431663", "@nortexte": "MCCK0300438A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-08-21" }, { "@id": "JORFTEXT000000244774", "#text": "Décret2003-1018", "@sens": "cible", "@cidtexte": "JORFTEXT000000244774", "@nortexte": "MCCK0300612D", "@numtexte": "2003-1018", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-10-24" }, { "@id": "JORFTEXT000000244775", "#text": "Décret2003-1019", "@sens": "cible", "@cidtexte": "JORFTEXT000000244775", "@nortexte": "MCCK0300614D", "@numtexte": "2003-1019", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-10-24" }, { "@id": "JORFTEXT000000440880", "#text": "Décret2004-963", "@sens": "cible", "@cidtexte": "JORFTEXT000000440880", "@nortexte": "ECOZ0400043D", "@numtexte": "2004-963", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-09-09" }, { "@id": "JORFTEXT000000789373", "#text": "LOI2004-1484", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000240757", "#text": "LOI2004-1485", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322168", "@num": "73", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 73 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322250", "@num": "1", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFARTI000024565020", "#text": "Décision n°2011-165 QPC du 16 septembre 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024565019", "@nortexte": "CSCX1125369S", "@numtexte": "2011-165 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-09-16" }, { "@id": "JORFARTI000031979290", "@num": "1", "#text": "Décision n°2015-520 QPC du 3 février 2016 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031979279", "@nortexte": "CSCX1603375S", "@numtexte": "2015-520 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-02-03" }, { "@id": "JORFARTI000031979280", "#text": "Décision n°2015-520 QPC du 3 février 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031979279", "@nortexte": "CSCX1603375S", "@numtexte": "2015-520 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-02-03" }, { "@id": "JORFARTI000032862895", "#text": "Décision n°2016-553 QPC du 8 juillet 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032862894", "@nortexte": "CSCX1619319S", "@numtexte": "2016-553 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-07-08" }, { "@id": "LEGIARTI000006346126", "@num": "L234-1", "#text": "CODE DES COMMUNES. - art. L234-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346125", "@num": "L234-1", "#text": "CODE DES COMMUNES. - art. L234-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346353", "@num": "L263-4", "#text": "CODE DES COMMUNES. - art. L263-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307353", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307971", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306369", "@num": "1586 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1586 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306431", "@num": "1599 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306431", "@num": "1599 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306436", "@num": "1599 ter D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 ter D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306647", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306648", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306684", "@num": "1609 novodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 novodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306682", "@num": "1609 octodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 octodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306680", "@num": "1609 septdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 septdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306708", "@num": "1609 unvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 unvicies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306686", "@num": "1609 vicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 vicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306749", "@num": "1618 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1618 sexies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311979", "@num": "1648 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312014", "@num": "1648 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312572", "@num": "1649 quater D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303289", "@num": "199 quindecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quindecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303454", "@num": "209 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303454", "@num": "209 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303453", "@num": "209 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308646", "@num": "214 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 214 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308694", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308682", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308696", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308699", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308695", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308698", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308697", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308700", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017888212", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308779", "@num": "223 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304077", "@num": "238 septies E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 septies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309205", "@num": "244 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309843", "@num": "403", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 403 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309842", "@num": "403", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 403 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309975", "@num": "520 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 520 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309974", "@num": "520 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 520 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309976", "@num": "520 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 520 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310096", "@num": "575", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310110", "@num": "575 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311074", "@num": "919", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 919 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311083", "@num": "919 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 919 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305627", "@num": "919 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 919 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311293", "@num": "990 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794190", "@num": "L16", "#text": "Code des pensions militaires d'invalidité et des v - art. L16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315600", "@num": "L284", "#text": "Livre des procédures fiscales - art. L284 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi", "MCS_TXT": { "MC": [ "BUDGET", "ECONOMIE", "BUDGET 1993", "FISCALITE", "IMPOT", "CODE GENERAL DES IMPOTS", "CGI", "CODE DES DOUANES", "LIVRE DES PROCEDURES FISCALES", "CODE DES COMMUNES", "CODE DES PENSIONS MILITAIRES D'INVALIDITE ET DES VICTIMES DE LA GUERRE", "CODE DE LA SECURITE SOCIALE", "CODE DE LA CONSTRUCTION ET DE L'HABITATION", "PROJET DE LOI", "LOI DE FINANCES", "LOI DE FINANCES POUR 1993", "TRANSPOSITION DE DIRECTIVE CEE" ] }, "TITREFULL": "LOI de finances pour 1993 (n° 92-1376 du 30 décembre 1992) (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000178406", "NOR": "BUDX9200273L", "NUM": "92-1376", "DATE_PUBLI": "1992-12-31", "DATE_TEXTE": "1992-12-30", "ORIGINE_PUBLI": "JORF n°304 du 31 décembre 1992", "PAGE_DEB_PUBLI": 18058 } }, "META_COMMUN": { "ID": "JORFTEXT000000178406", "URL": "texte/version/JORF/TEXT/00/00/00/17/84/JORFTEXT000000178406.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1992/12/30/BUDX9200273L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9921376", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1992/12/30/92-1376/jo/texte" } } }, "VISAS": { "CONTENU": "L'Assemblée nationale et le Sénat ont délibéré,
L'Assemblée nationale a adopté,
Le Président de la République promulgue la loi dont la teneur suit:
\n
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 30 décembre 1992.
\n

FRANCOIS MITTERRAND

Par le Président de la République:

Le Premier ministre,
PIERRE BEREGOVOY

Le ministre du budget,

MARTIN MALVY

" } }, "JORFTEXT000000347250": { "SM": { "CONTENU": "LE TITRE III DU LIVRE I DU CODE DES ASSURANCES (2EME PARTIE: REGLEMENTAIRE) EST INTITULE \"REGLES RELATIVES AUX ASSURANCES DE PERSONNES ET AUX OPERATIONS DE CAPITALISATION\".
A LA SECTION I DU CHAP. II DU TITRE III DU LIVRE I DU MEME CODE,IL EST INSERE UN ART. R132-4: CONTENU D'UN CONTRAT D'ASSURANCE-VIE DONT LES GARANTIES,ENONCEES SUR UNE OU PLUSIEURS UNITES DE COMPTE,DOIVENT L'ETRE EGALEMENT SUR LE CONTRAT.
LE CHAP. UNIQUE DU TITRE V DU LIVRE I DU MEME CODE EST MODIFIE AINSI QU'IL SUIT:
LES SECTIONS I ET II SONT ABROGEES (ART. *R150-1 A *R150-3: CONTENU,DUREE MAXIMALE ET VALEUR DE RACHAT DU CONTRAT DE CAPITALISATION.
A LA SECTION III (TIRAGES AU SORT) IL EST INSERE UN ART. R150-16: LES DISPOSITIONS DU PRESENT TITRE SONT APPLICABLES DANS LES TERRITOIRES DE LA NOUVELLE-CALEDONIE,DE LA POLYNESIE FRANCAISE,DES TERRES AUSTRALES ET ANTARCTIQUES FRANCAISES ET DE WALLIS-ET-FUTUNA ET DANS LA COLLECTIVITE TERRITORIALE DE MAYOTTE.
LA SECTION IV EST ABROGEE (ART. R150-16 ISSU DE L'ART. 4 DU DECRET 851447 DU 30-12-1985: DELAI ET CONDITIONS DE LA FACULTE DE DENONCIATION.
L'ART. R150-24 (ISSU DES ART. 1 DU DECRET 82617 DU 16-07-1982 ET 2 DU DECRET 79792 DU 04-09-1979) EST ABROGE: PARTICIPATION DES PORTEURS DE TITRES AUX BENEFICES DANS LES TERRITOIRES ET LA COLLECTIVITE TERRITORIALE SUSVISEE.
ABROGE LE CHAP. III (ART. R433-1 A R433-16: CNP) DU TITRE III DU LIVRE IV ISSU DU DECRET 87833 DU 12-10-1987 ET DE L'ART. 31 DU DECRET 84349 DU 09-05-1984.
SUPPRESSION DES MOTS \"CAISSE NATIONALE DE PREVOYANCE\" A L'ART. R441-1 DU TITRE IV DU LIVRE IV.
ENTREE EN VIGUEUR: 01-07-1993,A L'EXCEPTION DES DISPOSITIONS AFFERENTES A LA CNP.
APPLICATION DE L'ART. 25 DE LA LOI 92665 DU 16-07-1992." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000519128", "#text": "Décret n°79-792 du 4 septembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000519128", "@numtexte": "79-792", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-09-04" }, { "@id": "JORFTEXT000000881135", "#text": "Décret n°82-617 du 16 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000881135", "@numtexte": "82-617", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1982-07-16" }, { "@id": "JORFTEXT000000698998", "#text": "Décret n°84-349 du 9 mai 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000698998", "@numtexte": "84-349", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1984-05-09" }, { "@id": "JORFTEXT000000507941", "#text": "Décret n°85-1447 du 30 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000507941", "@numtexte": "85-1447", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000884697", "#text": "Décret n°87-833 du 12 octobre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000884697", "@nortexte": "ECOT8723003D", "@numtexte": "87-833", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1987-10-12" }, { "@id": "JORFTEXT000000711622", "#text": "Loi n°92-655 du 15 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000175680", "#text": "Loi n°92-665 du 16 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000175680", "@nortexte": "ECOX9100182L", "@numtexte": "92-665", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "JORFTEXT000000735086", "#text": "DECRET95-390", "@sens": "cible", "@cidtexte": "JORFTEXT000000735086", "@nortexte": "ECOT9590063D", "@numtexte": "95-390", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-12" }, { "@id": "LEGIARTI000006812056", "@num": "R150-16", "#text": "Code des assurances - art. R150-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°93-385 du 19 mars 1993", "MCS_TXT": { "MC": [ "ECONOMIE", "ASSURANCE", "ASSURANCE VIE", "CAPITALISATION", "CONTRAT D'ASSURANCE", "CONTRAT DE CAPITALISATION", "COMPOSITION", "GARANTIE", "PRIME", "VERSEMENT", "CAISSE NATIONALE DE PREVOYANCE", "CNP", "EPIC", "DISPOSITION REGLEMENTAIRE", "SUPPRESSION", "TITRE DE CAPITALISATION", "RACHAT", "VALEUR DE RACHAT", "ABROGATION", "PORTEUR DE TITRE", "TITRE", "TIRAGE AU SORT", "TOM", "COLLECTIVITE TERRITORIALE", "NOUVELLE-CALEDONIE", "POLYNESIE FRANCAISE", "TAAF", "WALLIS-ET-FUTUNA", "MAYOTTE", "BENEFICE", "PARTICIPATION AUX BENEFICES", "CODE DES ASSURANCES" ] }, "TITREFULL": "Décret n° 93-385 du 19 mars 1993 harmonisant certaines dispositions relatives à l'assurance vie, à la capitalisation et concernant la Caisse nationale de prévoyance" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000347250", "NOR": "ECOT9290040D", "NUM": "93-385", "DATE_PUBLI": "1993-03-20", "DATE_TEXTE": "1993-03-19", "ORIGINE_PUBLI": "JORF n°67 du 20 mars 1993", "PAGE_DEB_PUBLI": 4348, "PAGE_FIN_PUBLI": 4348 } }, "META_COMMUN": { "ID": "JORFTEXT000000347250", "URL": "texte/version/JORF/TEXT/00/00/00/34/72/JORFTEXT000000347250.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX993385" } }, "VISAS": { "CONTENU": "
Le Premier ministre,
Sur le rapport du ministre de l’économie et des finances,
Vu le code des assurances ;
Vu l’avis du Conseil national des assurances (commission de la réglementation) du 2 octobre 1992 ;
Le Conseil d’Etat (section des finances) entendu,
Décrète :" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 19 mars 1993.

PIERRE BÉRÉGOVOY

Par le Premier ministre :

Le ministre de l’économie et des finances,

MICHEL SAPIN

" } }, "JORFTEXT000000355163": { "SM": { "CONTENU": "TITRE I: HARMONISATION DES LEGISLATIONS FINANCIERES EUROPEENNES (AT. 1 A 13).
CHAP. I: DISPOSITIONS RELATIVES AU DROIT DES ASSURANCES;
CHAP. II: DISPOSITIONS D'ORDRE BANCAIRE;
CHAP. III: MESURES FISCALES (TVA).
TITRE II: AMELIORATION DE LA TRESORERIE DE L'ETAT (ART. 14 A 17).
TITRE III: DISPOSITIONS RELATIVES A LA MODERNISATION FINANCIERE (ART. 18 A 24).
TITRE IV: DISPOSITIONS DIVERSES (ART. 25 A 45)." }, "TP": { "CONTENU": "

(1) Travaux préparatoires : loi n° 91-716.

\nAssemblée nationale :\n

Projet de loi n° 2067 rectifié ;

Rapport de M. Alain Richard, rapporteur général, au nom de la commission des finances, n° 2084 ;

Discussion les 11 et 12 juin 1991, texte considéré comme adopté, après déclaration d’urgence, en application de l’article 49, alinéa 3, de la Constitution, le 17 juin 1991.

\nSénat :\n

Projet de loi, considéré comme adopté par l’Assemblée nationale, n° 394 (1990-1991) ;

Rapport de M. Roger Chinaud, rapporteur général, au nom de la commission des finances, n° 410 (1990-1991) ;

Discussion et rejet le 26 juin 1991.

\nAssemblée nationale :\n

Rapport de M. Alain Richard, au nom de la commission mixte paritaire, n° 2158.

\nSénat :\n

Rapport de M. Roger Chinaud, au nom de la commission mixte paritaire, n° 426 (1990-1991).

\nAssemblée nationale :\n

Projet de loi, rejeté par le Sénat, n° 2157 ;

Rapport de M. Alain Richard, rapporteur général, au nom de la commission des finances, n° 2174 ;

Discussion le 28 juin 1991, texte considéré comme adopté, en application de l’article 49, alinéa 3, de la Constitution, le 29 juin 1991.

\nSénat :\n

Projet de loi, considéré comme adopté par l’Assemblée nationale en nouvelle lecture, n° 436 (1990-1991) ;

Rapport de M. Roger Chinaud, rapporteur général, au nom de la commission des finances, n° 440 (1990-1991) ;

Discussion et rejet le 2 juillet 1991.

\nAssemblée nationale :\n

Projet de loi, rejeté par le Sénat en nouvelle lecture, n° 2195 ;

Rapport de M. Alain Richard, rapporteur général, au nom de la commission des finances, n° 2199 ;

Discussion le 3 juillet 1991, texte considéré adopté, en application de l’article 49, alinéa 3, de la Constitution, le 4 juillet 1991.

\nConseil constitutionnel :\n

Décision n° 91-298 DC en date du 24 juillet 1991, publiée au Journal officiel du 26 juillet 1991.

" }, "ABRO": { "CONTENU": "Texte partiellement incorporé dans le CGI: articles 3,4-I-2 et 4-III, 5-I, 5-II (1 à 3; 5: al.3), 5 (III, IV, VII, VIII),6 (II et III), 7, 10 (I à III, VI),11 (I à IV, X-7) et 11-XI,12 (III-1 et IV), 13, 15, 24, 25, 28, 32, 34, 36, 40 (I et III); dans le livre des procédures fiscales: 10 (V et VI),11 (VII et XI), et partiellement codifié dans le nouveau code monétaire et financier (ordonnance 2000-1223): article 19 (I à IV et VI)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691946", "#text": "Loi du 28 mars 1885", "@sens": "source", "@cidtexte": "JORFTEXT000000691946", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1885-03-28" }, { "@id": "JORFTEXT000000522411", "#text": "Ordonnance n°45-2674 du 2 novembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000522411", "@numtexte": "45-2674", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000315384", "#text": "Loi n° 57-298 du 11 mars 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000315384", "@numtexte": "57-298", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1957-03-11" }, { "@id": "JORFTEXT000000313990", "#text": "Décret n°58-63 du 27 janvier 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000313990", "@numtexte": "58-63", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1958-01-27" }, { "@id": "JORFTEXT000000877182", "#text": "Décret du 26 avril 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000877182", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1958-04-26" }, { "@id": "LEGIARTI000006281002", "@num": "357-2", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 357-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000692245", "#text": "LOI n° 66-537 du 24 juillet 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000875580", "#text": "Loi n° 72-657 du 13 juillet 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "JORFTEXT000000522258", "#text": "Loi n°76-394 du 6 mai 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000522258", "@numtexte": "76-394", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-06" }, { "@id": "JORFTEXT000000522697", "#text": "Loi n°77-574 du 7 juin 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "LEGIARTI000006703672", "@num": "12", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGIARTI000006703671", "@num": "12", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFTEXT000000504724", "#text": "LOI n° 84-46 du 24 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFTEXT000000504724", "#text": "LOI n° 84-46 du 24 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGIARTI000006274439", "@num": "15", "#text": "Loi n°85-11 du 3 janvier 1985 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501119", "@numtexte": "85-11", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-03" }, { "@id": "JORFTEXT000000501119", "#text": "Loi n°85-11 du 3 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000501119", "@numtexte": "85-11", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-01-03" }, { "@id": "JORFTEXT000000693456", "#text": "Loi n° 85-695 du 11 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006305370", "@num": "32", "#text": "Loi n°85-1321 du 14 décembre 1985 - art. 32 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@id": "LEGIARTI000006305380", "@num": "33", "#text": "Loi n°85-1321 du 14 décembre 1985 - art. 33 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@id": "LEGIARTI000006305399", "@num": "35", "#text": "Loi n°85-1321 du 14 décembre 1985 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@id": "LEGIARTI000006305411", "@num": "36", "#text": "Loi n°85-1321 du 14 décembre 1985 - art. 36 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@id": "JORFTEXT000000692975", "#text": "Loi n°85-1321 du 14 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@id": "JORFTEXT000000508808", "#text": "Loi n°87-416 du 17 juin 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFTEXT000000321872", "#text": "Loi n° 89-421 du 23 juin 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000321872", "@nortexte": "SECX8800144L", "@numtexte": "89-421", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-06-23" }, { "@id": "JORFTEXT000000343019", "#text": "Loi n° 89-1010 du 31 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000343019", "@nortexte": "ECOX8900100L", "@numtexte": "89-1010", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-31" }, { "@id": "JORFTEXT000000166186", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990 (rectificatif)", "@sens": "source", "@cidtexte": "JORFTEXT000000166186", "@nortexte": "ECOX8900115Z", "@numtexte": "89-935", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000334002", "#text": "Troisième directive 90/232/CEE du Conseil du 14 mai 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000334002", "@nortexte": "390L0232", "@numtexte": "90-232", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1990-05-14" }, { "@id": "JORFTEXT000000167701", "#text": "Loi n°90-669 du 30 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "JORFTEXT000000717191", "#text": "Loi n° 90-1168 du 29 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000330605", "#text": "Décision Européenne n°91-298 du 24 juillet 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000330605", "@nortexte": "CCSX9110202S", "@numtexte": "91-298", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "1991-07-24" }, { "@id": "JORFTEXT000000355163", "#text": "Loi n° 91-716 du 26 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006840443", "@num": "5", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006840444", "@num": "5", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000537493", "#text": "DECRET91-915", "@sens": "cible", "@cidtexte": "JORFTEXT000000537493", "@nortexte": "BUDB9110029D", "@numtexte": "91-915", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-13" }, { "@id": "JORFTEXT000000315750", "#text": "Décret du 23 septembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000315750", "@nortexte": "ECOT9126046D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-23" }, { "@id": "JORFTEXT000000701249", "#text": "Décret n°91-1311 du 26 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000701249", "@nortexte": "BUDF9110087D", "@numtexte": "91-1311", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-26" }, { "@id": "LEGITEXT000006067566", "#text": "Décret n°91-1311 du 26 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000701249", "@nortexte": "BUDF9110087D", "@numtexte": "91-1311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-26" }, { "@id": "LEGIARTI000006326516", "@num": "1", "#text": "Décret n°91-1311 du 26 décembre 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000701249", "@nortexte": "BUDF9110087D", "@numtexte": "91-1311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-26" }, { "@id": "JORFTEXT000000333055", "#text": "Décret n°91-1312 du 27 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000333055", "@nortexte": "BUDF9100024D", "@numtexte": "91-1312", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-27" }, { "@id": "LEGITEXT000006067567", "#text": "Décret n°91-1312 du 27 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000333055", "@nortexte": "BUDF9100024D", "@numtexte": "91-1312", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-27" }, { "@id": "LEGIARTI000006326518", "@num": "1", "#text": "Décret n°91-1312 du 27 décembre 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333055", "@nortexte": "BUDF9100024D", "@numtexte": "91-1312", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-27" }, { "@id": "JORFTEXT000000701250", "#text": "Décret n°91-1313 du 27 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000701250", "@nortexte": "BUDF9120459D", "@numtexte": "91-1313", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-27" }, { "@id": "LEGITEXT000006067568", "#text": "Décret n°91-1313 du 27 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000701250", "@nortexte": "BUDF9120459D", "@numtexte": "91-1313", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-27" }, { "@id": "LEGIARTI000006326520", "@num": "1", "#text": "Décret n°91-1313 du 27 décembre 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000701250", "@nortexte": "BUDF9120459D", "@numtexte": "91-1313", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-27" }, { "@id": "LEGIARTI000006326521", "@num": "2", "#text": "Décret n°91-1313 du 27 décembre 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000701250", "@nortexte": "BUDF9120459D", "@numtexte": "91-1313", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-27" }, { "@id": "LEGIARTI000006326522", "@num": "3", "#text": "Décret n°91-1313 du 27 décembre 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000701250", "@nortexte": "BUDF9120459D", "@numtexte": "91-1313", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-27" }, { "@id": "LEGIARTI000006326523", "@num": "4", "#text": "Décret n°91-1313 du 27 décembre 1991 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000701250", "@nortexte": "BUDF9120459D", "@numtexte": "91-1313", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-27" }, { "@id": "JORFTEXT000000333058", "#text": "Décret n°91-1326 du 23 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000333058", "@nortexte": "BUDF9100035D", "@numtexte": "91-1326", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-23" }, { "@id": "LEGITEXT000006067573", "#text": "Décret n°91-1326 du 23 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000333058", "@nortexte": "BUDF9100035D", "@numtexte": "91-1326", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-23" }, { "@id": "LEGIARTI000006326505", "@num": "1", "#text": "Décret n°91-1326 du 23 décembre 1991 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333058", "@nortexte": "BUDF9100035D", "@numtexte": "91-1326", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-23" }, { "@id": "LEGIARTI000006326506", "@num": "1", "#text": "Décret n°91-1326 du 23 décembre 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333058", "@nortexte": "BUDF9100035D", "@numtexte": "91-1326", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-23" }, { "@id": "JORFTEXT000000356342", "#text": "LOI91-1322", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000355987", "#text": "LOI91-1323", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000477108", "#text": "Arrêté du 13 février 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000477108", "@nortexte": "ECOT9210139A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006761532", "@num": "5", "#text": "Arrêté du 13 février 1992 - 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art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724703", "@num": "9", "#text": "Décret n°92-137 du 13 février 1992 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724700", "@num": "9", "#text": "Décret n°92-137 du 13 février 1992 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724702", "@num": "9", "#text": "Décret n°92-137 du 13 février 1992 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724701", "@num": "9", "#text": "Décret n°92-137 du 13 février 1992 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "JORFTEXT000000539269", "#text": "DECRET92-308", "@sens": "cible", "@cidtexte": "JORFTEXT000000539269", "@nortexte": "ECOT9294087D", "@numtexte": "92-308", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-03-31" }, { "@id": "JORFTEXT000000356941", "#text": "DECRET92-659", "@sens": "cible", "@cidtexte": "JORFTEXT000000356941", "@nortexte": "BUDF9200015D", "@numtexte": "92-659", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-09" }, { "@id": "LEGITEXT000006079483", "#text": "Décret n°92-659 du 9 juillet 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000356941", "@nortexte": "BUDF9200015D", "@numtexte": "92-659", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-09" }, { "@id": "LEGIARTI000006848934", "@num": "1", "#text": "Décret n°92-659 du 9 juillet 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356941", "@nortexte": "BUDF9200015D", "@numtexte": "92-659", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-09" }, { "@id": "LEGIARTI000006848934", "@num": "1", "#text": "Décret n°92-659 du 9 juillet 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356941", "@nortexte": "BUDF9200015D", "@numtexte": "92-659", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-09" }, { "@id": "JORFTEXT000000711622", "#text": "LOI92-655", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000006318506", "@num": "1", "#text": "Loi n°92-655 du 15 juillet 1992 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000006318507", "@num": "1", "#text": "Loi n°92-655 du 15 juillet 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000541388", "#text": "LOI92-677", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000176144", "#text": "DECRET92-750", "@sens": "cible", "@cidtexte": "JORFTEXT000000176144", "@nortexte": "ECOT9251221D", "@numtexte": "92-750", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-29" }, { "@id": "JORFTEXT000000541464", "#text": "DECRET92-760", "@sens": "cible", "@cidtexte": "JORFTEXT000000541464", "@nortexte": "ECOT9251218D", "@numtexte": "92-760", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-31" }, { "@id": "JORFTEXT000000359192", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000359192", "@nortexte": "BUDF9200024A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-08-27" }, { "@id": "JORFTEXT000000177050", "#text": "DECRET92-992", "@sens": "cible", "@cidtexte": "JORFTEXT000000177050", "@nortexte": "BUDF9220536D", "@numtexte": "92-992", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-09-14" }, { "@id": "JORFTEXT000000545248", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000545248", "@nortexte": "BUDF9300005A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-02-09" }, { "@id": "JORFTEXT000000542484", "#text": "DECRET93-304", "@sens": "cible", "@cidtexte": "JORFTEXT000000542484", "@nortexte": "ECOT9251220D", "@numtexte": "93-304", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-05" }, { "@id": "JORFTEXT000000726512", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000726512", "@nortexte": "BUDF9300031A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-24" }, { "@id": "JORFTEXT000000728740", "#text": "DECRET94-291", "@sens": "cible", "@cidtexte": "JORFTEXT000000728740", "@nortexte": "BUDB9310074D", "@numtexte": "94-291", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-13" }, { "@id": "JORFTEXT000000549436", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000549436", "@nortexte": "ECOT9413774A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-07-27" }, { "@id": "JORFTEXT000000550090", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000550090", "@nortexte": "ECOT9420013A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-09-27" }, { "@id": "JORFTEXT000000550091", "#text": "DECRET94-848", "@sens": "cible", "@cidtexte": "JORFTEXT000000550091", "@nortexte": "ECOT9420020D", "@numtexte": "94-848", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-09-27" }, { "@id": "JORFTEXT000000715074", "#text": "DECRET94-1232", "@sens": "cible", "@cidtexte": "JORFTEXT000000715074", "@nortexte": "BUDB9410120D", "@numtexte": "94-1232", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "JORFTEXT000000557113", "#text": "DECRET95-1406", "@sens": "cible", "@cidtexte": "JORFTEXT000000557113", "@nortexte": "ECOB9510130D", "@numtexte": "95-1406", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000190291", "#text": "ORDONNANCE96-50", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000194184", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000194184", "@nortexte": "ECOT9613880A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-05-28" }, { "@id": "JORFTEXT000000193847", "#text": "LOI96-597", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "JORFTEXT000000204068", "#text": "DECRET97-1150", "@sens": "cible", "@cidtexte": "JORFTEXT000000204068", "@nortexte": "ECOB9710057D", "@numtexte": "97-1150", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-09" }, { "@id": "JORFTEXT000000572192", "#text": "LOI98-546", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000006320169", "@num": "42", "#text": "Loi n°98-546 du 2 juillet 1998 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "JORFTEXT000000390671", "#text": "ORDONNANCE98-730", "@sens": "cible", "@cidtexte": "JORFTEXT000000390671", "@nortexte": "INTX9800081R", "@numtexte": "98-730", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1998-08-20" }, { "@id": "JORFTEXT000000390186", "#text": "ORDONNANCE98-775", "@sens": "cible", "@cidtexte": "JORFTEXT000000390186", "@nortexte": "INTX9800033R", "@numtexte": "98-775", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1998-09-02" }, { "@id": "LEGIARTI000006716303", "@num": "8", "#text": "Ordonnance n°98-775 du 2 septembre 1998 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000390186", "@nortexte": "INTX9800033R", "@numtexte": "98-775", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1998-09-02" }, { "@id": "JORFTEXT000000558007", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000558007", "@nortexte": "ECOT9820096A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "JORFTEXT000000743646", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGITEXT000005627319", "#text": "Arrêté du 31 décembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769178", "@num": "1", "#text": "Arrêté du 31 décembre 1998 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769177", "@num": "1", "#text": "Arrêté du 31 décembre 1998 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769177", "@num": "1", "#text": "Arrêté du 31 décembre 1998 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769179", "@num": "1", "#text": "Arrêté du 31 décembre 1998 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769187", "@num": "2", "#text": "Arrêté du 31 décembre 1998 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769186", "@num": "2", "#text": "Arrêté du 31 décembre 1998 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769186", "@num": "2", "#text": "Arrêté du 31 décembre 1998 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769205", "@num": "3", "#text": "Arrêté du 31 décembre 1998 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769205", "@num": "3", "#text": "Arrêté du 31 décembre 1998 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769206", "@num": "3", "#text": "Arrêté du 31 décembre 1998 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769228", "@num": "4", "#text": "Arrêté du 31 décembre 1998 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769228", "@num": "4", "#text": "Arrêté du 31 décembre 1998 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769227", "@num": "4", "#text": "Arrêté du 31 décembre 1998 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769227", "@num": "4", "#text": "Arrêté du 31 décembre 1998 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769229", "@num": "4", "#text": "Arrêté du 31 décembre 1998 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769230", "@num": "4", "#text": "Arrêté du 31 décembre 1998 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769236", "@num": "5", "#text": "Arrêté du 31 décembre 1998 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769236", "@num": "5", "#text": "Arrêté du 31 décembre 1998 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769237", "@num": "5", "#text": "Arrêté du 31 décembre 1998 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769240", "@num": "6", "#text": "Arrêté du 31 décembre 1998 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006386976", "@num": "20", "#text": "Ordonnance n°2000-350 du 19 avril 2000 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000582029", "@nortexte": "INTX0000040R", "@numtexte": "2000-350", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-04-19" }, { "@id": "JORFTEXT000000582029", "#text": "Ordonnance2000-350", "@sens": "cible", "@cidtexte": "JORFTEXT000000582029", "@nortexte": "INTX0000040R", "@numtexte": "2000-350", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-04-19" }, { "@id": "JORFTEXT000000574488", "#text": "Ordonnance2000-1223", "@sens": "cible", "@cidtexte": "JORFTEXT000000574488", "@nortexte": "ECOX0000098P", "@numtexte": "2000-1223", "@typelien": "MODIFIE", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000770643", "#text": "Décret2001-265", "@sens": "cible", "@cidtexte": "JORFTEXT000000770643", "@nortexte": "ECOT0120004D", "@numtexte": "2001-265", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-27" }, { "@id": "JORFTEXT000000772551", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000772551", "@nortexte": "ECOT0123282A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2001-10-09" }, { "@id": "JORFTEXT000000809830", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000809830", "@nortexte": "ECOT0520004A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-02-16" }, { "@id": "JORFARTI000021984271", "#text": "Avis n°333820 du 12 mars 2010 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021984265", "@nortexte": "CETX1007444V", "@numtexte": "333820", "@typelien": "CITATION", "@naturetexte": "AVIS", "@datesignatexte": "2010-03-12" }, { "@id": "LEGIARTI000006309508", "@num": "281 bis A", "#text": "CODE GENERAL DES IAbPOTS, CGI. - art. 281 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295444", "@num": "189", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 189 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294338", "@num": "190", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 190 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294339", "@num": "191", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 191 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294340", "@num": "192", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 192 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294346", "@num": "195", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 195 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294348", "@num": "195 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 195 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295486", "@num": "214", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - 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L322-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798333", "@num": "L323-2", "#text": "Code des assurances - art. L323-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798332", "@num": "L323-2", "#text": "Code des assurances - art. L323-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798414", "@num": "L326-15", "#text": "Code des assurances - art. L326-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798422", "@num": "L326-19", "#text": "Code des assurances - art. L326-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798450", "@num": "L327-6", "#text": "Code des assurances - art. L327-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798653", "@num": "L328-16", "#text": "Code des assurances - art. L328-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006800637", "@num": "L371-2", "#text": "Code des assurances - art. L371-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006800668", "@num": "L380-2", "#text": "Code des assurances - art. 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L213-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006647587", "@num": "L213-4", "#text": "Code monétaire et financier - art. L213-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 91-716 du 26 juillet 1991", "MCS_TXT": { "MC": [ "DDOEF", "DDOF", "HARMONISTATION DE LEGISLATION", "ASSURANCE", "DROIT DES ASSURANCES", "CODE DES ASSURANCES", "MAYOTTE", "COLLECTIVITE TERRITORIALE", "BANQUE", "CREDIT", "ETABLISSEMENT DE CREDIT", "FISCALITE", "IMPOT", "TVA", "CGI", "CODE GENERAL DES IMPOTS", "TAUX", "LIVRE DES PROCEDURES FISCALES", "DEDUCTION", "DROIT A DEDUCTION", "HARMONISATION", "TRESORERIE", "TAXE PROFESSIONNELLE", "PRET DE TITRE", "TITRE", "CREANCE NEGOCIABLE", "CODE DE LA CONSTRUCTION ET DE L'HABITATION", "CODE DE LA SECURITE SOCIALE", "CODE DES DOUANES", "CODE ELECTORAL", "MONNAIE", "IEOM", "IRAK" ] }, "TITREFULL": "LOI n° 91-716 du 26 juillet 1991 portant diverses dispositions d'ordre économique et financier (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000355163", "NOR": "ECOX9100084L", "NUM": "91-716", "DATE_PUBLI": "1991-07-27", "DATE_TEXTE": "1991-07-26", "NUM_PARUTION": 174, "ORIGINE_PUBLI": "JORF n°174 du 27 juillet 1991", "PAGE_DEB_PUBLI": 9945, "PAGE_FIN_PUBLI": 10024 } }, "META_COMMUN": { "ID": "JORFTEXT000000355163", "URL": "texte/version/JORF/TEXT/00/00/00/35/51/JORFTEXT000000355163.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1991/7/26/ECOX9100084L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX991716", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1991/7/26/91-716/jo/texte" } } }, "RECT": { "CONTENU": "Rectificatif au JO du 22 novembre 1991 P15221 : article 28 (2o, c),2ème et 3ème lignes, lire président, directeur général" }, "VISAS": { "CONTENU": "

L'Assemblée nationale et le Sénat ont délibéré,

L'Assemblée nationale a adopté,

Vu la décision du Conseil constitutionnel no 91-298 DC en date du 24 juillet 1991 ;

Le Président de la République promulgue la loi dont la teneur suit:
\n
\n

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 26 juillet 1991.
\n

FRANCOIS MITTERRAND

Par le Président de la République:

Le Premier ministre,
EDITH CRESSON

Le ministre d'Etat, ministre de l'économie,

des finances et du budget,

PIERRE BEREGOVOY

Le ministre de l'intérieur,
PHILIPPE MARCHAND

Le ministre de l'équipement, du logement,

des transports et de l'espace,

PAUL QUILES

Le ministre des départements et territoires d'outre-mer,
LOUIS LE PENSEC

Le ministre délégué au budget,

MICHEL CHARASSE

Le ministre délégué à l'artisanat,
au commerce et à la consommation,
FRANCOIS DOUBIN

Le secrétaire d'Etat aux collectivités locales,

JEAN-PIERRE SUEUR

Le secrétaire d'Etat au logement,
MARCEL DEBARGE" } }, "JORFTEXT000000356342": { "SM": { "CONTENU": "1ERE PARTIE: CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER (ART. 1 A 56).
2EME PARTIE: MOYEN DES SERVICES ET DISPOSITIONS SPECIALES (ART. 57 A 132)." }, "TP": { "CONTENU": "

(I) Travaux préparatoires : loi n° 91-1322.

\nAssemblée nationale : \n

Projet de loi n° 2240.

Rapport de M. Alain Richard, rapporteur général, au nom de la commission des finances, n° 2255 ;

Avis des commissions : affaires culturelles, n° 2256 ; affaires étrangères, n° 2257 ; défense, n° 2258 ; lois, n° 2259 ; production, n° 2260.

Discussion (première partie) du 15 au 18 octobre 1991 ; dispositions considérées comme adoptées en application de l’article 49, alinéa 3, de la Constitution le 20 octobre 1991 (prise d’acte de l’adoption le 22 octobre 1991).

Discussion (deuxième partie) du 22 au 25 et du 28 au 31 octobre, du 4 au 8 et du 12 au 15 novembre 1991. Texte considéré comme adopté, en application de l’article 49, alinéa 3, de la Constitution, le 18 novembre 1991.

\nSénat :\n

Projet de loi, considéré comme adopté par l’Assemblée nationale, n° 91 rectifié (1991-1992) ;

Rapport de M. Roger Chinaud, rapporteur général, au nom de la commission des finances, n° 92 (1991-1992) ;

Avis des commissions : affaires culturelles, n° 93 (1991-1992) ;

affaires économiques, n° 94 (1991-1992) ; affaires étrangères, n° 95 (1991-1992) ; affaires sociales, n° 96 (1991-1992) ; lois, n° 97 (1991-1992).

Discussion (première partie) du 19 au 22 novembre 1991.

Discussion (deuxième partie) du 22 au 30 novembre et du 1er au 8 décembre 1991 et adoption le 8 décembre 1991.

\nAssemblée nationale :\n

Rapport de M. Alain Richard, au nom de la commission mixte paritaire, n° 2427 ;

\nSénat :\n

Rapport de M. Roger Chinaud, au nom de la commission mixte paritaire, n° 160 (1991-1992).

\nAssemblée nationale :\n

Projet de loi, modifié par le Sénat, n° 2418 ;

Rapport de M. Alain Richard, rapporteur général, au nom de la commission des finances, n° 2458 ;

Discussion le 13 décembre 1991 : texte considéré comme adopté, en application de l’article 49, alinéa 3, de la Constitution le 15 décembre 1991 (prise d’acte de l’adoption le 16 décembre 1991).

\nSénat :\n

Projet de loi, considéré comme adopté par l’Assemblée nationale en nouvelle lecture, n° 187 (1991-1992) ;

Rapport de M. Roger Chinaud, rapporteur général, au nom de la commission des finances, n° 192 (1991-1992).

Discussion et rejet le 18 décembre 1991.

\nAssemblée nationale :\n

Projet de loi, rejeté par le Sénat en nouvelle lecture, n° 2499 ;

Rapport de M. Alain Richard, rapporteur général, au nom de la commission des finances, n° 2504 ;

Discussion et adoption, en lecture définitive, le 19 décembre 1991.

\nConseil constitutionnel :\n

Décision n° 91-302 DC du 30 décembre 1991, publiée au Journal officiel du 30 et 31 décembre 1991.

" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ARTICLES INCORPORES ET CODIFIES DANS LE CGI: 2-V,10-II (1,2,3; AL. 1),10-IV,10-V,11,12-II (5EMEMENT,6EMEMENT),12-III (1EREMENT),14,16,17,20,21-I (D,E),18-I (2EMEMENT),18-II,24,29,32,36,37,43,44,86 (I A IV),86-C,86-E,88-I (1),88-II,88-III,89,90-I-1 (A,B,AL. 2),90-I-2,90-I-3,90-II A 90-X,92,93,95,96,98-I(1,5),98-V A VII (1,3),103,105,109,110,115 A 118,120 A 122,126; LIVRE DES PROCEDURES FISCALES: 21-I (A,B,D),21-1-D (2EME PARTIE DU LIVRE) A DATER DU 18-08-1993,ART. 123" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000695332", "#text": "Loi n° 48-777 du 4 mai 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000695332", "@numtexte": "48-777", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1948-05-04" }, { "@id": "JORFTEXT000000313484", "#text": "Loi n°48-957 du 9 juin 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000313484", "@numtexte": "48-957", "@typelien": 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"CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274771", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274766", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274765", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274767", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274770", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274774", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274775", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274768", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274769", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274773", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274777", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000017924035", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000020039169", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000021642076", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000687683", "#text": "Loi n°87-516 du 10 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687683", "@nortexte": "ASEX8700090L", "@numtexte": "87-516", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "LEGIARTI000006773524", "@num": "8", "#text": "Décret n°88-1111 du 12 décembre 1988 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692863", "@nortexte": "SPSS8801800D", "@numtexte": "88-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-12" }, { "@id": "LEGIARTI000006773522", "@num": "8", "#text": "Décret n°88-1111 du 12 décembre 1988 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692863", "@nortexte": "SPSS8801800D", "@numtexte": "88-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-12" }, { "@id": "LEGIARTI000006773523", "@num": "8", "#text": "Décret n°88-1111 du 12 décembre 1988 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692863", "@nortexte": "SPSS8801800D", "@numtexte": "88-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-12" }, { "@id": "LEGIARTI000006773519", "@num": "8", "#text": "Décret n°88-1111 du 12 décembre 1988 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692863", "@nortexte": "SPSS8801800D", "@numtexte": "88-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-12" }, { "@id": "LEGIARTI000006773521", "@num": "8", "#text": "Décret n°88-1111 du 12 décembre 1988 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692863", "@nortexte": "SPSS8801800D", "@numtexte": "88-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-12" }, { "@id": "LEGIARTI000006773520", "@num": "8", "#text": "Décret n°88-1111 du 12 décembre 1988 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692863", "@nortexte": "SPSS8801800D", "@numtexte": "88-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-12" }, { "@id": "JORFTEXT000000322103", "#text": "Loi n°89-936 du 29 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000166186", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990 (rectificatif)", "@sens": "source", "@cidtexte": "JORFTEXT000000166186", "@nortexte": "ECOX8900115Z", "@numtexte": "89-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000167701", "#text": "Loi n°90-669 du 30 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317908", "@num": "56", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 56 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317958", "@num": "6", "#text": "Loi - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318022", "@num": "74", "#text": "Loi - art. 74 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000717191", "#text": "Loi n° 90-1168 du 29 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000717191", "#text": "Loi n° 90-1168 du 29 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000537611", "#text": "Loi n° 91-647 du 10 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000537611", "@nortexte": "JUSX9100049L", "@numtexte": "91-647", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-10" }, { "@id": "JORFTEXT000000355163", "#text": "Loi n° 91-716 du 26 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000355292", "#text": "DECISION91-302", "@sens": "cible", "@cidtexte": "JORFTEXT000000355292", "@nortexte": "CSCX9110624S", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000539035", "#text": "DECRET91-1330", "@sens": "cible", "@cidtexte": "JORFTEXT000000539035", "@nortexte": "BUDB9110060D", "@numtexte": "91-1325 91-1330", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000333059", "#text": "Décret n°91-1328 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000333059", "@nortexte": "ECOT9110136D", "@numtexte": "91-1328", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000882121", "#text": "Décret n°91-1332 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882121", "@nortexte": "BUDB9110062D", "@numtexte": "91-1332", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000333061", "#text": "Décret n°91-1333 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000333061", "@nortexte": "BUDB9110063D", "@numtexte": "91-1333", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000701412", "#text": "Décret n°91-1334 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000701412", "@nortexte": "BUDB9110064D", "@numtexte": "91-1334", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000333062", "#text": "Décret n°91-1335 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000333062", "@nortexte": "BUDB9110065D", "@numtexte": "91-1335", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000522807", "#text": "Décret n°91-1336 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000522807", "@nortexte": "BUDB9110066D", "@numtexte": "91-1336", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000701413", "#text": "Décret n°91-1337 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000701413", "@nortexte": "BUDB9110067D", "@numtexte": "91-1337", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000334572", "#text": "Décret n°91-1338 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000334572", "@nortexte": "BUDB9110068DD", "@numtexte": "91-1338", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000882122", "#text": "Décret n°91-1339 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882122", "@nortexte": "BUDB9110069D", "@numtexte": "91-1339", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000522808", "#text": "Décret n°91-1340 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000522808", "@nortexte": "BUDB9110070D", "@numtexte": "91-1340", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000882123", "#text": "Décret n°91-1341 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882123", "@nortexte": "BUDB9110071D", "@numtexte": "91-1341", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000882124", "#text": "Décret n°91-1342 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882124", "@nortexte": "BUDB9110072D", "@numtexte": "91-1342", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000882360", "#text": "Décret n°91-1343 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882360", "@nortexte": "BUDB9110073D", "@numtexte": "91-1343", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000882234", "#text": "Décret n°91-1344 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882234", "@nortexte": "BUDB9110074D", "@numtexte": "91-1344", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000882235", "#text": "Décret n°91-1345 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882235", "@nortexte": "BUDB9110075D", "@numtexte": "91-1345", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000514908", "#text": "Décret n°91-1346 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000514908", "@nortexte": "BUDB9110076D", "@numtexte": "91-1346", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000701414", "#text": "Décret n°91-1347 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000701414", "@nortexte": "BUDB9110077D", "@numtexte": "91-1347", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000882236", "#text": "Décret n°91-1348 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882236", "@nortexte": "BUDB9110078D", "@numtexte": "91-1348", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000334573", "#text": "Décret n°91-1349 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000334573", "@nortexte": "BUDB9110079D", "@numtexte": "91-1349", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000334574", "#text": "Décret n°91-1350 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000334574", "@nortexte": "BUDB9110080D", "@numtexte": "91-1350", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000703090", "#text": "Décret n°91-1351 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000703090", "@nortexte": "BUDB9110081D", "@numtexte": "91-1351", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000882237", "#text": "Décret n°91-1352 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882237", "@nortexte": "BUDB9110082D", "@numtexte": "91-1352", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000882238", "#text": "Décret n°91-1353 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882238", "@nortexte": "BUDB9110083D", "@numtexte": "91-1353", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000703091", "#text": "Décret n°91-1354 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000703091", "@nortexte": "BUDB9110084D", "@numtexte": "91-1354", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000882239", "#text": "Décret n°91-1355 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882239", "@nortexte": "BUDB9110085D", "@numtexte": "91-1355", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000882240", "#text": "Décret n°91-1356 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882240", "@nortexte": "BUDB9110086D", "@numtexte": "91-1356", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000514910", "#text": "Décret n°91-1357 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000514910", "@nortexte": "BUDB9110087D", "@numtexte": "91-1357", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000882241", "#text": "Décret n°91-1358 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882241", "@nortexte": "BUDB9110088D", "@numtexte": "91-1358", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000882242", "#text": "Décret n°91-1359 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882242", "@nortexte": "BUDB9110089D", "@numtexte": "91-1359", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000514911", "#text": "Décret n°91-1360 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000514911", "@nortexte": "BUDB9110090D", "@numtexte": "91-1360", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000703211", "#text": "Décret n°91-1361 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000703211", "@nortexte": "BUDB9110091D", "@numtexte": "91-1361", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000882243", "#text": "Décret n°91-1362 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882243", "@nortexte": "BUDB9110092D", "@numtexte": "91-1362", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000514912", "#text": "Décret n°91-1363 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000514912", "@nortexte": "BUDB9110093D", "@numtexte": "91-1363", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000703212", "#text": "Décret n°91-1364 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000703212", "@nortexte": "ECOT9116156D", "@numtexte": "91-1364", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000355987", "#text": "LOI91-1323", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318132", "@num": "1", "#text": "Loi - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318142", "@num": "10", "#text": "Loi - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318242", "@num": "100", "#text": "Loi - art. 100 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318244", "@num": "102", "#text": "Loi - art. 102 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318248", "@num": "106", "#text": "Loi - art. 106 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318249", "@num": "107", "#text": "Loi - art. 107 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318250", "@num": "108", "#text": "Loi - art. 108 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318251", "@num": "109", "#text": "Loi - art. 109 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318252", "@num": "110", "#text": "Loi - art. 110 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318262", "@num": "119", "#text": "Loi - art. 119 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318263", "@num": "120", "#text": "Loi - art. 120 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318268", "@num": "124", "#text": "Loi - art. 124 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318269", "@num": "125", "#text": "Loi - art. 125 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318274", "@num": "126", "#text": "Loi - art. 126 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318279", "@num": "131", "#text": "Loi - art. 131 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318280", "@num": "132", "#text": "Loi - art. 132 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318148", "@num": "16", "#text": "Loi - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318149", "@num": "17", "#text": "Loi - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318150", "@num": "18", "#text": "Loi - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318152", "@num": "20", "#text": "Loi - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318153", "@num": "21", "#text": "Loi - art. 21 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318156", "@num": "22", "#text": "Loi - art. 22 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318157", "@num": "23", "#text": "Loi - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318159", "@num": "25", "#text": "Loi - art. 25 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318160", "@num": "26", "#text": "Loi - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318161", "@num": "27", "#text": "Loi - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318163", "@num": "29", "#text": "Loi - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318165", "@num": "31", "#text": "Loi - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318168", "@num": "32", "#text": "Loi - art. 32 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318177", "@num": "39", "#text": "Loi - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318178", "@num": "40", "#text": "Loi - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318179", "@num": "41", "#text": "Loi - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318181", "@num": "42", "#text": "Loi - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318182", "@num": "43", "#text": "Loi - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318184", "@num": "45", "#text": "Loi - art. 45 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318185", "@num": "47", "#text": "Loi - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318186", "@num": "48", "#text": "Loi - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318188", "@num": "50", "#text": "Loi - art. 50 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318193", "@num": "55", "#text": "Loi - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318194", "@num": "56", "#text": "Loi - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318195", "@num": "57", "#text": "Loi - art. 57 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318196", "@num": "58", "#text": "Loi - art. 58 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318197", "@num": "59", "#text": "Loi - art. 59 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318138", "@num": "6", "#text": "Loi - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318198", "@num": "60", "#text": "Loi - art. 60 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318199", "@num": "61", "#text": "Loi - art. 61 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318200", "@num": "62", "#text": "Loi - art. 62 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318201", "@num": "63", "#text": "Loi - art. 63 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318202", "@num": "64", "#text": "Loi - art. 64 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318203", "@num": "65", "#text": "Loi - art. 65 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318204", "@num": "66", "#text": "Loi - art. 66 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318205", "@num": "67", "#text": "Loi - art. 67 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318206", "@num": "68", "#text": "Loi - art. 68 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318207", "@num": "69", "#text": "Loi - art. 69 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318208", "@num": "70", "#text": "Loi - art. 70 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318209", "@num": "71", "#text": "Loi - art. 71 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318212", "@num": "73", "#text": "Loi - art. 73 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318214", "@num": "75", "#text": "Loi - art. 75 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318215", "@num": "76", "#text": "Loi - art. 76 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318216", "@num": "77", "#text": "Loi - art. 77 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318217", "@num": "78", "#text": "Loi - art. 78 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318218", "@num": "79", "#text": "Loi - art. 79 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318219", "@num": "80", "#text": "Loi - art. 80 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318227", "@num": "87", "#text": "Loi - art. 87 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318228", "@num": "88", "#text": "Loi - art. 88 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318229", "@num": "89", "#text": "Loi - art. 89 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318230", "@num": "90", "#text": "Loi - art. 90 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318231", "@num": "90", "#text": "Loi - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318233", "@num": "92", "#text": "Loi - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318235", "@num": "93", "#text": "Loi - art. 93 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318237", "@num": "95", "#text": "Loi - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318238", "@num": "96", "#text": "Loi - art. 96 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318239", "@num": "97", "#text": "Loi - art. 97 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318240", "@num": "98", "#text": "Loi - art. 98 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGITEXT000006078468", "#text": "Loi n°91-1322 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000721458", "#text": "DECRET92-8", "@sens": "cible", "@cidtexte": "JORFTEXT000000721458", "@nortexte": "TEFX9110356D", "@numtexte": "92-8", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-03" }, { "@id": "JORFTEXT000000846650", "#text": "Arrêté du 7 janvier 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000846650", "@nortexte": "ACVC9200002A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-01-07" }, { "@id": "JORFTEXT000000161119", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000161119", "@nortexte": "BUDD9270000A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-01-02" }, { "@id": "JORFTEXT000000343851", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000343851", "@nortexte": "BUDF9200001A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-01-08" }, { "@id": "JORFTEXT000000665276", "#text": "Arrêté du 13 janvier 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000665276", "@nortexte": "ECOT9200137A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-01-13" }, { "@id": "JORFTEXT000000298953", "#text": "Arrêté du 31 janvier 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000298953", "@nortexte": "ECOT9210142A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-01-31" }, { "@id": "JORFTEXT000000175182", "#text": "DECRET92-117", "@sens": "cible", "@cidtexte": "JORFTEXT000000175182", "@nortexte": "TEFX9210023D", "@numtexte": "92-117", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-05" }, { "@id": "JORFTEXT000000538644", "#text": "DECRET92-119", "@sens": "cible", "@cidtexte": "JORFTEXT000000538644", "@nortexte": "BUDF9200003D", "@numtexte": "92-119", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-05" }, { "@id": "LEGITEXT000006078683", "#text": "Décret n°92-119 du 5 février 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000538644", "@nortexte": "BUDF9200003D", "@numtexte": "92-119", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-05" }, { "@id": "LEGIARTI000006326589", "@num": "1", "#text": "Décret n°92-119 du 5 février 1992 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000538644", "@nortexte": "BUDF9200003D", "@numtexte": "92-119", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-05" }, { "@id": "LEGIARTI000006326590", "@num": "2", "#text": "Décret n°92-119 du 5 février 1992 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000538644", "@nortexte": "BUDF9200003D", "@numtexte": "92-119", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-05" }, { "@id": "LEGIARTI000006326592", "@num": "3", "#text": "Décret n°92-119 du 5 février 1992 - art. 3 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000538644", "@nortexte": "BUDF9200003D", "@numtexte": "92-119", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-05" }, { "@id": "LEGIARTI000006326593", "@num": "4", "#text": "Décret n°92-119 du 5 février 1992 - art. 4 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000538644", "@nortexte": "BUDF9200003D", "@numtexte": "92-119", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-05" }, { "@id": "JORFTEXT000000722329", "#text": "DECRET92-149", "@sens": "cible", "@cidtexte": "JORFTEXT000000722329", "@nortexte": "BUDZ9200004D", "@numtexte": "92-149", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-17" }, { "@id": "LEGITEXT000006078735", "#text": "Décret n°92-149 du 17 février 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000722329", "@nortexte": "BUDZ9200004D", "@numtexte": "92-149", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-17" }, { "@id": "LEGIARTI000006326513", "@num": "1", "#text": "Décret n°92-149 du 17 février 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000722329", "@nortexte": "BUDZ9200004D", "@numtexte": "92-149", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-17" }, { "@id": "JORFTEXT000000686124", "#text": "Arrêté du 13 février 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000686124", "@nortexte": "ACVC9200010A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-02-13" }, { "@id": "JORFTEXT000000685903", "#text": "Arrêté du 27 février 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000685903", "@nortexte": "ECOT9210143A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-02-27" }, { "@id": "JORFTEXT000000341306", "#text": "Arrêté du 18 mars 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000341306", "@nortexte": "ECOT9210145A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-03-18" }, { "@id": "JORFTEXT000000358158", "#text": "DECRET92-439", "@sens": "cible", "@cidtexte": "JORFTEXT000000358158", "@nortexte": "BUDF9220513D", "@numtexte": "92-439", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "JORFTEXT000000540102", "#text": "DECRET92-441", "@sens": "cible", "@cidtexte": "JORFTEXT000000540102", "@nortexte": "BUDF9220512D", "@numtexte": "92-441", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "LEGITEXT000006079126", "#text": "Décret n°92-439 du 19 mai 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000358158", "@nortexte": "BUDF9220513D", "@numtexte": "92-439", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "LEGIARTI000006328976", "@num": "1", "#text": "Décret n°92-439 du 19 mai 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000358158", "@nortexte": "BUDF9220513D", "@numtexte": "92-439", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "LEGIARTI000006328977", "@num": "2", "#text": "Décret n°92-439 du 19 mai 1992 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000358158", "@nortexte": "BUDF9220513D", "@numtexte": "92-439", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "LEGIARTI000006328978", "@num": "3", "#text": "Décret n°92-439 du 19 mai 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000358158", "@nortexte": "BUDF9220513D", "@numtexte": "92-439", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "LEGIARTI000006328979", "@num": "4", "#text": "Décret n°92-439 du 19 mai 1992 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000358158", "@nortexte": "BUDF9220513D", "@numtexte": "92-439", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "LEGITEXT000006079120", "#text": "Décret n°92-440 du 19 mai 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000723797", "@nortexte": "BUDF9210045D", "@numtexte": "92-440", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "LEGIARTI000006328981", "@num": "1", "#text": "Décret n°92-440 du 19 mai 1992 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000723797", "@nortexte": "BUDF9210045D", "@numtexte": "92-440", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "LEGIARTI000006328982", "@num": "2", "#text": "Décret n°92-440 du 19 mai 1992 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000723797", "@nortexte": "BUDF9210045D", "@numtexte": "92-440", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "LEGIARTI000006328983", "@num": "3", "#text": "Décret n°92-440 du 19 mai 1992 - art. 3 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000723797", "@nortexte": "BUDF9210045D", "@numtexte": "92-440", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "LEGIARTI000006328984", "@num": "4", "#text": "Décret n°92-440 du 19 mai 1992 - art. 4 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000723797", "@nortexte": "BUDF9210045D", "@numtexte": "92-440", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "LEGITEXT000006079125", "#text": "Décret n°92-441 du 19 mai 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000540102", "@nortexte": "BUDF9220512D", "@numtexte": "92-441", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "LEGIARTI000006328986", "@num": "1", "#text": "Décret n°92-441 du 19 mai 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000540102", "@nortexte": "BUDF9220512D", "@numtexte": "92-441", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "LEGIARTI000006328987", "@num": "2", "#text": "Décret n°92-441 du 19 mai 1992 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000540102", "@nortexte": "BUDF9220512D", "@numtexte": "92-441", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "LEGIARTI000006328988", "@num": "3", "#text": "Décret n°92-441 du 19 mai 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000540102", "@nortexte": "BUDF9220512D", "@numtexte": "92-441", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "LEGIARTI000006328989", "@num": "4", "#text": "Décret n°92-441 du 19 mai 1992 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000540102", "@nortexte": "BUDF9220512D", "@numtexte": "92-441", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "JORFTEXT000000175471", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000175471", "@nortexte": "ECOT9223089D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-21" }, { "@id": "JORFTEXT000000357681", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000357681", "@nortexte": "ECOT9223088D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-21" }, { "@id": "JORFTEXT000000541287", "#text": "DECRET92-469", "@sens": "cible", "@cidtexte": "JORFTEXT000000541287", "@nortexte": "BUDF9210050D", "@numtexte": "92-469", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-21" }, { "@id": "LEGITEXT000006079167", "#text": "Décret n°92-469 du 21 mai 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000541287", "@nortexte": "BUDF9210050D", "@numtexte": "92-469", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-21" }, { "@id": "LEGIARTI000006329002", "@num": "1", "#text": "Décret n°92-469 du 21 mai 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541287", "@nortexte": "BUDF9210050D", "@numtexte": "92-469", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-21" }, { "@id": "LEGIARTI000006329003", "@num": "2", "#text": "Décret n°92-469 du 21 mai 1992 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541287", "@nortexte": "BUDF9210050D", "@numtexte": "92-469", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-21" }, { "@id": "JORFTEXT000000540774", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000540774", "@nortexte": "ECOT9210147A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-05-26" }, { "@id": "JORFTEXT000000175300", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000175300", "@nortexte": "ECOT9210150A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-05-26" }, { "@id": "JORFTEXT000000710949", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000710949", "@nortexte": "ECOT9210151A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-02" }, { "@id": "JORFTEXT000000539495", "#text": "DECRET92-525", "@sens": "cible", "@cidtexte": "JORFTEXT000000539495", "@nortexte": "ECOT9210146D", "@numtexte": "92-525", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-15" }, { "@id": "JORFTEXT000000357778", "#text": "DECRET92-526", "@sens": "cible", "@cidtexte": "JORFTEXT000000357778", "@nortexte": "BUDR9204095D", "@numtexte": "92-526", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-11" }, { "@id": "JORFTEXT000000723530", "#text": "DECRET92-527", "@sens": "cible", "@cidtexte": "JORFTEXT000000723530", "@nortexte": "BUDF9210051D", "@numtexte": "92-527", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-15" }, { "@id": "LEGITEXT000006079265", "#text": "Décret n°92-526 du 11 juin 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000357778", "@nortexte": "BUDR9204095D", "@numtexte": "92-526", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-11" }, { "@id": "LEGIARTI000006329009", "@num": "1", "#text": "Décret n°92-526 du 11 juin 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357778", "@nortexte": "BUDR9204095D", "@numtexte": "92-526", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-11" }, { "@id": "LEGIARTI000006329009", "@num": "1", "#text": "Décret n°92-526 du 11 juin 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357778", "@nortexte": "BUDR9204095D", "@numtexte": "92-526", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-11" }, { "@id": "JORFTEXT000000175517", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000175517", "@nortexte": "DEFF9201535A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-02" }, { "@id": "JORFTEXT000000540585", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000540585", "@nortexte": "ECOT9210153A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-19" }, { "@id": "JORFTEXT000000541001", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000541001", "@nortexte": "ECOT9210154A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-24" }, { "@id": "JORFTEXT000000357868", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "JORFTEXT000000724584", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000724584", "@nortexte": "ECOT9210155A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-29" }, { "@id": "LEGITEXT000006079374", "#text": "Arrêté du 30 juin 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788551", "@num": "1", "#text": "Arrêté du 30 juin 1992 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788551", "@num": "1", "#text": "Arrêté du 30 juin 1992 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788552", "@num": "1", "#text": "Arrêté du 30 juin 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788552", "@num": "1", "#text": "Arrêté du 30 juin 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788563", "@num": "10", "#text": "Arrêté du 30 juin 1992 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788565", "@num": "11", "#text": "Arrêté du 30 juin 1992 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788566", "@num": "12", "#text": "Arrêté du 30 juin 1992 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788553", "@num": "2", "#text": "Arrêté du 30 juin 1992 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788554", "@num": "2", "#text": "Arrêté du 30 juin 1992 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788555", "@num": "2", "#text": "Arrêté du 30 juin 1992 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788556", "@num": "3", "#text": "Arrêté du 30 juin 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788557", "@num": "4", "#text": "Arrêté du 30 juin 1992 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788558", "@num": "5", "#text": "Arrêté du 30 juin 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788559", "@num": "6", "#text": "Arrêté du 30 juin 1992 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788560", "@num": "7", "#text": "Arrêté du 30 juin 1992 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788561", "@num": "8", "#text": "Arrêté du 30 juin 1992 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788562", "@num": "9", "#text": "Arrêté du 30 juin 1992 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "JORFTEXT000000358061", "#text": "DECRET92-598", "@sens": "cible", "@cidtexte": "JORFTEXT000000358061", "@nortexte": "LOGC9200003D", "@numtexte": "92-598", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-29" }, { "@id": "JORFTEXT000000711622", "#text": "LOI92-655", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000540003", "#text": "LOI92-666", "@sens": "cible", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "LEGITEXT000006079530", "#text": "Décret n°92-697 du 20 juillet 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000724164", "@nortexte": "BUDF9200016D", "@numtexte": "92-697", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-20" }, { "@id": "LEGIARTI000006329050", "@num": "1", "#text": "Décret n°92-697 du 20 juillet 1992 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000724164", "@nortexte": "BUDF9200016D", "@numtexte": "92-697", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-20" }, { "@id": "LEGIARTI000006329051", "@num": "2", "#text": "Décret n°92-697 du 20 juillet 1992 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000724164", "@nortexte": "BUDF9200016D", "@numtexte": "92-697", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-20" }, { "@id": "JORFTEXT000000359523", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000359523", "@nortexte": "ECOT9210157A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-07-22" }, { "@id": "JORFTEXT000000359169", "#text": "DECRET92-745", "@sens": "cible", "@cidtexte": "JORFTEXT000000359169", "@nortexte": "INTB9200276D", "@numtexte": "92-745", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-29" }, { "@id": "JORFTEXT000000359015", "#text": "DECRET92-751", "@sens": "cible", "@cidtexte": "JORFTEXT000000359015", "@nortexte": "BUDF9200020D", "@numtexte": "92-751", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-29" }, { "@id": "LEGIARTI000006329060", "@num": "1", "#text": "Décret n°92-751 du 29 juillet 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359015", "@nortexte": "BUDF9200020D", "@numtexte": "92-751", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-29" }, { "@id": "LEGIARTI000006329061", "@num": "2", "#text": "Décret n°92-751 du 29 juillet 1992 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359015", "@nortexte": "BUDF9200020D", "@numtexte": "92-751", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-29" }, { "@id": "JORFTEXT000000358784", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000358784", "@nortexte": "BUDF9210064A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-07-31" }, { "@id": "LEGITEXT000006079654", "#text": "Arrêté du 31 juillet 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000358784", "@nortexte": "BUDF9210064A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-07-31" }, { "@id": "LEGIARTI000006332185", "@num": "1", "#text": "Arrêté du 31 juillet 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000358784", "@nortexte": "BUDF9210064A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-07-31" }, { "@id": "LEGIARTI000006332186", "@num": "ANNEXE", "#text": "Arrêté du 31 juillet 1992 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000358784", "@nortexte": "BUDF9210064A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-07-31" }, { "@id": "JORFTEXT000000176979", "#text": "DECRET92-815", "@sens": "cible", "@cidtexte": "JORFTEXT000000176979", "@nortexte": "BUDF9210069D", "@numtexte": "92-815", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "JORFTEXT000000176980", "#text": "DECRET92-816", "@sens": "cible", "@cidtexte": "JORFTEXT000000176980", "@nortexte": "BUDF9220534D", "@numtexte": "92-816", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGITEXT000006079722", "#text": "Décret n°92-816 du 17 août 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000176980", "@nortexte": "BUDF9220534D", "@numtexte": "92-816", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006329102", "@num": "1", "#text": "Décret n°92-816 du 17 août 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000176980", "@nortexte": "BUDF9220534D", "@numtexte": "92-816", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006329102", "@num": "1", "#text": "Décret n°92-816 du 17 août 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000176980", "@nortexte": "BUDF9220534D", "@numtexte": "92-816", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006329103", "@num": "2", "#text": "Décret n°92-816 du 17 août 1992 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000176980", "@nortexte": "BUDF9220534D", "@numtexte": "92-816", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006329103", "@num": "2", "#text": "Décret n°92-816 du 17 août 1992 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000176980", "@nortexte": "BUDF9220534D", "@numtexte": "92-816", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006329104", "@num": "3", "#text": "Décret n°92-816 du 17 août 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000176980", "@nortexte": "BUDF9220534D", "@numtexte": "92-816", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006329104", "@num": "3", "#text": "Décret n°92-816 du 17 août 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000176980", "@nortexte": "BUDF9220534D", "@numtexte": "92-816", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006329105", "@num": "4", "#text": "Décret n°92-816 du 17 août 1992 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000176980", "@nortexte": "BUDF9220534D", "@numtexte": "92-816", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006329105", "@num": "4", "#text": "Décret n°92-816 du 17 août 1992 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000176980", "@nortexte": "BUDF9220534D", "@numtexte": "92-816", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006329106", "@num": "5", "#text": "Décret n°92-816 du 17 août 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000176980", "@nortexte": "BUDF9220534D", "@numtexte": "92-816", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006329107", "@num": "6", "#text": "Décret n°92-816 du 17 août 1992 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000176980", "@nortexte": "BUDF9220534D", "@numtexte": "92-816", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006329107", "@num": "6", "#text": "Décret n°92-816 du 17 août 1992 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000176980", "@nortexte": "BUDF9220534D", "@numtexte": "92-816", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006329108", "@num": "ANNEXE", "#text": "Décret n°92-816 du 17 août 1992 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000176980", "@nortexte": "BUDF9220534D", "@numtexte": "92-816", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006329108", "@num": "ANNEXE", "#text": "Décret n°92-816 du 17 août 1992 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000176980", "@nortexte": "BUDF9220534D", "@numtexte": "92-816", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "JORFTEXT000000724425", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000724425", "@nortexte": "ECOT9210158A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-08-18" }, { "@id": "JORFTEXT000000542438", "#text": "DECRET92-827", "@sens": "cible", "@cidtexte": "JORFTEXT000000542438", "@nortexte": "INTB9200349D", "@numtexte": "92-827", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-24" }, { "@id": "LEGITEXT000006079746", "#text": "Décret n°92-827 du 24 août 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000542438", "@nortexte": "INTB9200349D", "@numtexte": "92-827", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-24" }, { "@id": "LEGIARTI000006359585", "@num": "1", "#text": "Décret n°92-827 du 24 août 1992 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000542438", "@nortexte": "INTB9200349D", "@numtexte": "92-827", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-24" }, { "@id": "LEGIARTI000006359586", "@num": "2", "#text": "Décret n°92-827 du 24 août 1992 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000542438", "@nortexte": "INTB9200349D", "@numtexte": "92-827", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-24" }, { "@id": "LEGIARTI000006359587", "@num": "3", "#text": "Décret n°92-827 du 24 août 1992 - art. 3 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000542438", "@nortexte": "INTB9200349D", "@numtexte": "92-827", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-24" }, { "@id": "LEGIARTI000006359588", "@num": "4", "#text": "Décret n°92-827 du 24 août 1992 - art. 4 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000542438", "@nortexte": "INTB9200349D", "@numtexte": "92-827", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-24" }, { "@id": "LEGIARTI000006359589", "@num": "5", "#text": "Décret n°92-827 du 24 août 1992 - art. 5 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000542438", "@nortexte": "INTB9200349D", "@numtexte": "92-827", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-24" }, { "@id": "LEGIARTI000006359590", "@num": "6", "#text": "Décret n°92-827 du 24 août 1992 - art. 6 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000542438", "@nortexte": "INTB9200349D", "@numtexte": "92-827", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-24" }, { "@id": "JORFTEXT000000175266", "#text": "DECRET92-908", "@sens": "cible", "@cidtexte": "JORFTEXT000000175266", "@nortexte": "BUDB9210036D", "@numtexte": "92-908", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-09-02" }, { "@id": "JORFTEXT000000177050", "#text": "DECRET92-992", "@sens": "cible", "@cidtexte": "JORFTEXT000000177050", "@nortexte": "BUDF9220536D", "@numtexte": "92-992", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-09-14" }, { "@id": "LEGITEXT000006079989", "#text": "Décret n°92-992 du 14 septembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000177050", "@nortexte": "BUDF9220536D", "@numtexte": "92-992", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-09-14" }, { "@id": "LEGIARTI000006481230", "@num": "1", "#text": "Décret n°92-992 du 14 septembre 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177050", "@nortexte": "BUDF9220536D", "@numtexte": "92-992", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-09-14" }, { "@id": "LEGIARTI000006481230", "@num": "1", "#text": "Décret n°92-992 du 14 septembre 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177050", "@nortexte": "BUDF9220536D", "@numtexte": "92-992", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-09-14" }, { "@id": "JORFTEXT000000725885", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000725885", "@nortexte": "ECOT9210159A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-09-18" }, { "@id": "JORFTEXT000000528100", "#text": "DECRET92-1125", "@sens": "cible", "@cidtexte": "JORFTEXT000000528100", "@nortexte": "BUDF9220540D", "@numtexte": "92-1125", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-10-02" }, { "@id": "JORFTEXT000000542304", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000542304", "@nortexte": "ACVC9200050A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-10-30" }, { "@id": "JORFTEXT000000711845", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000711845", "@nortexte": "ECOT9210161A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-11-18" }, { "@id": "JORFTEXT000000725581", "#text": "DECRET92-1325", "@sens": "cible", "@cidtexte": "JORFTEXT000000725581", "@nortexte": "BUDF9210086D", "@numtexte": "92-1325", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-15" }, { "@id": "JORFTEXT000000726826", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000726826", "@nortexte": "ECOT9210164A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "JORFTEXT000000178370", "#text": "DECRET92-1362", "@sens": "cible", "@cidtexte": "JORFTEXT000000178370", "@nortexte": "ECOT9240119D", "@numtexte": "92-1362", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-29" }, { "@id": "JORFTEXT000000179103", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000179103", "@nortexte": "ECOT9210160A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-29" }, { "@id": "JORFTEXT000000178406", "#text": "LOI92-1376", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318661", "@num": "118", "#text": "Loi - art. 118 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318663", "@num": "120", "#text": "Loi - art. 120 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318694", "@num": "23", "#text": "Loi - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000360559", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000360559", "@nortexte": "ACVC9200051A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-31" }, { "@id": "LEGITEXT000006080823", "#text": "Arrêté du 31 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000360559", "@nortexte": "ACVC9200051A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006925229", "@num": "3", "#text": "Arrêté du 31 décembre 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000360559", "@nortexte": "ACVC9200051A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000543304", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000543304", "@nortexte": "ECOT9310170A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-04" }, { "@id": "JORFTEXT000000179732", "#text": "DECRET93-299", "@sens": "cible", "@cidtexte": "JORFTEXT000000179732", "@nortexte": "BUDF9210078D", "@numtexte": "93-299", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-04" }, { "@id": "JORFTEXT000000361706", "#text": "DECRET93-508", "@sens": "cible", "@cidtexte": "JORFTEXT000000361706", "@nortexte": "SPSS9300634D", "@numtexte": "93-508", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-26" }, { "@id": "JORFTEXT000000361358", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000361358", "@nortexte": "ECOT9310173A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-04-14" }, { "@id": "JORFTEXT000000528881", "#text": "DECRET93-831", "@sens": "cible", "@cidtexte": "JORFTEXT000000528881", "@nortexte": "BUDR9304130D", "@numtexte": "93-831", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-05-27" }, { "@id": "LEGITEXT000006082192", "#text": "Décret n°93-831 du 27 mai 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000528881", "@nortexte": "BUDR9304130D", "@numtexte": "93-831", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931952", "@num": "1", "#text": "Décret n°93-831 du 27 mai 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528881", "@nortexte": "BUDR9304130D", "@numtexte": "93-831", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931952", "@num": "1", "#text": "Décret n°93-831 du 27 mai 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528881", "@nortexte": "BUDR9304130D", "@numtexte": "93-831", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-05-27" }, { "@id": "JORFTEXT000000179801", "#text": "DECRET93-1095", "@sens": "cible", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "JORFTEXT000000545997", "#text": "DECRET93-1127", "@sens": "cible", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "JORFTEXT000000881131", "#text": "Décret n°93-1306 du 9 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000881131", "@nortexte": "SPSS9302310D", "@numtexte": "93-1306", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-09" }, { "@id": "JORFTEXT000000509319", "#text": "Loi n°93-1352 du 30 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275719", "@num": "54", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 54 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275720", "@num": "54", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 54 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275721", "@num": "54", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 54 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275718", "@num": "54", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 54 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275722", "@num": "54", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000684770", "#text": "Loi n°93-1353 du 30 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000347280", "#text": "DECRET94-440", "@sens": "cible", "@cidtexte": "JORFTEXT000000347280", "@nortexte": "BUDR9404194D", "@numtexte": "94-440", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-05-27" }, { "@id": "LEGITEXT000005615920", "#text": "Décret n°94-440 du 27 mai 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000347280", "@nortexte": "BUDR9404194D", "@numtexte": "94-440", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-05-27" }, { "@id": "LEGIARTI000006329438", "@num": "1", "#text": "Décret n°94-440 du 27 mai 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000347280", "@nortexte": "BUDR9404194D", "@numtexte": "94-440", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-05-27" }, { "@id": "LEGIARTI000006329438", "@num": "1", "#text": "Décret n°94-440 du 27 mai 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000347280", "@nortexte": "BUDR9404194D", "@numtexte": "94-440", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-05-27" }, { "@id": "JORFTEXT000000714406", "#text": "DECRET94-687", "@sens": "cible", "@cidtexte": "JORFTEXT000000714406", "@nortexte": "BUDX9400341D", "@numtexte": "94-687", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-04" }, { "@id": "LEGITEXT000005616378", "#text": "Décret n°94-687 du 4 août 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000714406", "@nortexte": "BUDX9400341D", "@numtexte": "94-687", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-04" }, { "@id": "LEGIARTI000006329475", "@num": "1", "#text": "Décret n°94-687 du 4 août 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714406", "@nortexte": "BUDX9400341D", "@numtexte": "94-687", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-04" }, { "@id": "LEGIARTI000006329475", "@num": "1", "#text": "Décret n°94-687 du 4 août 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714406", "@nortexte": "BUDX9400341D", "@numtexte": "94-687", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-04" }, { "@id": "JORFTEXT000000367398", "#text": "LOI94-1162", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319153", "@num": "79", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 79 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319154", "@num": "79", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 79 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000734833", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGITEXT000005617602", "#text": "Arrêté du 19 janvier 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789718", "@num": "1", "#text": "Arrêté du 19 janvier 1995 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789718", "@num": "1", "#text": "Arrêté du 19 janvier 1995 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789729", "@num": "10", "#text": "Arrêté du 19 janvier 1995 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789730", "@num": "11", "#text": "Arrêté du 19 janvier 1995 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789731", "@num": "12", "#text": "Arrêté du 19 janvier 1995 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789732", "@num": "13", "#text": "Arrêté du 19 janvier 1995 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789734", "@num": "14", "#text": "Arrêté du 19 janvier 1995 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789735", "@num": "15", "#text": "Arrêté du 19 janvier 1995 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789736", "@num": "16", "#text": "Arrêté du 19 janvier 1995 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789738", "@num": "17", "#text": "Arrêté du 19 janvier 1995 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789737", "@num": "17", "#text": "Arrêté du 19 janvier 1995 - art. 17 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789739", "@num": "18", "#text": "Arrêté du 19 janvier 1995 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789740", "@num": "19", "#text": "Arrêté du 19 janvier 1995 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789720", "@num": "2", "#text": "Arrêté du 19 janvier 1995 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789719", "@num": "2", "#text": "Arrêté du 19 janvier 1995 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789741", "@num": "20", "#text": "Arrêté du 19 janvier 1995 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789742", "@num": "21", "#text": "Arrêté du 19 janvier 1995 - art. 21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789744", "@num": "22", "#text": "Arrêté du 19 janvier 1995 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789745", "@num": "23", "#text": "Arrêté du 19 janvier 1995 - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789747", "@num": "24", "#text": "Arrêté du 19 janvier 1995 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789746", "@num": "24", "#text": "Arrêté du 19 janvier 1995 - art. 24 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789748", "@num": "25", "#text": "Arrêté du 19 janvier 1995 - art. 25 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789749", "@num": "26", "#text": "Arrêté du 19 janvier 1995 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789750", "@num": "27", "#text": "Arrêté du 19 janvier 1995 - art. 27 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789751", "@num": "28", "#text": "Arrêté du 19 janvier 1995 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789752", "@num": "29", "#text": "Arrêté du 19 janvier 1995 - art. 29 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789721", "@num": "3", "#text": "Arrêté du 19 janvier 1995 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789723", "@num": "4", "#text": "Arrêté du 19 janvier 1995 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789724", "@num": "5", "#text": "Arrêté du 19 janvier 1995 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789725", "@num": "6", "#text": "Arrêté du 19 janvier 1995 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789726", "@num": "7", "#text": "Arrêté du 19 janvier 1995 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789727", "@num": "8", "#text": "Arrêté du 19 janvier 1995 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789728", "@num": "9", "#text": "Arrêté du 19 janvier 1995 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "JORFTEXT000000166739", "#text": "LOI95-116", "@sens": "cible", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "JORFTEXT000000554286", "#text": "DECRET95-939", "@sens": "cible", "@cidtexte": "JORFTEXT000000554286", "@nortexte": "ECOL9500070D", "@numtexte": "95-939", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-21" }, { "@id": "LEGITEXT000005619288", "#text": "Décret n°95-939 du 21 août 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000554286", "@nortexte": "ECOL9500070D", "@numtexte": "95-939", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-21" }, { "@id": "LEGIARTI000006329783", "@num": "1", "#text": "Décret n°95-939 du 21 août 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000554286", "@nortexte": "ECOL9500070D", "@numtexte": "95-939", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-21" }, { "@id": "LEGIARTI000006329783", "@num": "1", "#text": "Décret n°95-939 du 21 août 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000554286", "@nortexte": "ECOL9500070D", "@numtexte": "95-939", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-21" }, { "@id": "JORFTEXT000000737962", "#text": "DECRET95-1056", "@sens": "cible", "@cidtexte": "JORFTEXT000000737962", "@nortexte": "SPSS9502389D", "@numtexte": "95-1056", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-09-21" }, { "@id": "JORFTEXT000000737895", "#text": "DECRET95-1058", "@sens": "cible", "@cidtexte": "JORFTEXT000000737895", "@nortexte": "SPSS9502390D", "@numtexte": "95-1058", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-09-22" }, { "@id": "JORFTEXT000000191321", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000191321", "@nortexte": "ECOT9520020A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-12-15" }, { "@id": "JORFTEXT000000191068", "#text": "LOI95-1346", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGITEXT000005620948", "#text": "Arrêté du 26 avril 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000559576", "@nortexte": "ACVA9510020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-26" }, { "@id": "LEGIARTI000006790505", "@num": "3", "#text": "Arrêté du 26 avril 1996 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000559576", "@nortexte": "ACVA9510020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-26" }, { "@id": "LEGIARTI000006790506", "@num": "4", "#text": "Arrêté du 26 avril 1996 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000559576", "@nortexte": "ACVA9510020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-26" }, { "@id": "JORFTEXT000000192528", "#text": "DECRET96-556", "@sens": "cible", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "JORFTEXT000000380034", "#text": "LOI96-1181", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000565106", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGITEXT000005623117", "#text": "Arrêté du 13 mars 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790802", "@num": "1", "#text": "Arrêté du 13 mars 1997 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790802", "@num": "1", "#text": "Arrêté du 13 mars 1997 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790803", "@num": "1", "#text": "Arrêté du 13 mars 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790803", "@num": "1", "#text": "Arrêté du 13 mars 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790813", "@num": "10", "#text": "Arrêté du 13 mars 1997 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790814", "@num": "10 bis", "#text": "Arrêté du 13 mars 1997 - art. 10 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790814", "@num": "10 bis", "#text": "Arrêté du 13 mars 1997 - art. 10 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790815", "@num": "11", "#text": "Arrêté du 13 mars 1997 - art. 11 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790816", "@num": "11", "#text": "Arrêté du 13 mars 1997 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790817", "@num": "12", "#text": "Arrêté du 13 mars 1997 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790818", "@num": "13", "#text": "Arrêté du 13 mars 1997 - art. 13 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790819", "@num": "13", "#text": "Arrêté du 13 mars 1997 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790820", "@num": "14", "#text": "Arrêté du 13 mars 1997 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790821", "@num": "15", "#text": "Arrêté du 13 mars 1997 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790822", "@num": "16", "#text": "Arrêté du 13 mars 1997 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790823", "@num": "17", "#text": "Arrêté du 13 mars 1997 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790824", "@num": "18", "#text": "Arrêté du 13 mars 1997 - art. 18 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790825", "@num": "18", "#text": "Arrêté du 13 mars 1997 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790826", "@num": "19", "#text": "Arrêté du 13 mars 1997 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790804", "@num": "2", "#text": "Arrêté du 13 mars 1997 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790827", "@num": "20", "#text": "Arrêté du 13 mars 1997 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790828", "@num": "20", "#text": "Arrêté du 13 mars 1997 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790829", "@num": "21", "#text": "Arrêté du 13 mars 1997 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790830", "@num": "21", "#text": "Arrêté du 13 mars 1997 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790831", "@num": "22", "#text": "Arrêté du 13 mars 1997 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790832", "@num": "23", "#text": "Arrêté du 13 mars 1997 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790805", "@num": "3", "#text": "Arrêté du 13 mars 1997 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790806", "@num": "4", "#text": "Arrêté du 13 mars 1997 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790807", "@num": "4", "#text": "Arrêté du 13 mars 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790808", "@num": "5", "#text": "Arrêté du 13 mars 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790809", "@num": "6", "#text": "Arrêté du 13 mars 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790810", "@num": "7", "#text": "Arrêté du 13 mars 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790811", "@num": "8", "#text": "Arrêté du 13 mars 1997 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790812", "@num": "9", "#text": "Arrêté du 13 mars 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "JORFTEXT000000753121", "#text": "LOI97-1239", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "JORFTEXT000000569621", "#text": "LOI97-1269", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000373975", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000373975", "@nortexte": "DEFC9850012A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-04" }, { "@id": "LEGITEXT000005625765", "#text": "Arrêté du 4 mai 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000373975", "@nortexte": "DEFC9850012A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-04" }, { "@id": "JORFTEXT000000392993", "#text": "LOI98-1194", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "JORFTEXT000000209044", "#text": "LOI98-1266", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000383681", "#text": "Décret99-1004", "@sens": "cible", "@cidtexte": "JORFTEXT000000383681", "@nortexte": "MESS9923575D", "@numtexte": "99-1004", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-01" }, { "@id": "JORFTEXT000000400546", "#text": "LOI2000-656", "@sens": "cible", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "JORFTEXT000000401869", "#text": "Décret2000-714", "@sens": "cible", "@cidtexte": "JORFTEXT000000401869", "@nortexte": "DEFP9952026D", "@numtexte": "2000-714", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-27" }, { "@id": "LEGIARTI000006320800", "@num": "19", "#text": "Loi - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000771345", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000771345", "@nortexte": "DEFD0102190A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-03-13" }, { "@id": "LEGIARTI000006399774", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399778", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399777", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399775", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399776", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399779", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "JORFTEXT000000273196", "#text": "LOI2006-1771", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000020077166", "@num": "Etat A", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. Etat A (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGITEXT000020522684", "#text": "Décret n°2009-404\n du 15 avril 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020521930", "@nortexte": "PRMX0903263D", "@numtexte": "2009-404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-15" }, { "@id": "LEGIARTI000006306024", "@num": "1390", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1390 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306024", "@num": "1390", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1390 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306025", "@num": "1390", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1390 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306031", "@num": "1391", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1391 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306030", "@num": "1391", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1391 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306030", "@num": "1391", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1391 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306033", "@num": "1391 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1391 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311609", "@num": "1414", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311610", "@num": "1414", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307878", "@num": "151 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306661", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306651", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306652", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306653", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306659", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306658", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306649", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306650", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306657", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306647", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306656", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306654", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306660", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306664", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306663", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306655", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306648", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306665", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306662", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306666", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021727095", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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JO DU 27-02-1992 P2968" }, "VISAS": { "CONTENU": "

L'Assemblée nationale et le Sénat ont délibéré,

L'Assemblée nationale a adopté,

Vu la décision du Conseil constitutionnel n° 91-302 DC en date du 30 décembre 1991,

Le Président de la République promulgue la loi dont la teneur suit :
\n

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 30 décembre 1991.
\n

FRANCOIS MITTERRAND

Par le Président de la République:

Le Premier ministre,
EDITH CRESSON

Le ministre d'Etat, ministre de l'économie,

des finances et du budget,

PIERRE BEREGOVOY

Le ministre délégué au budget,
MICHEL CHARASSE" } }, "JORFTEXT000000545997": { "SM": { "CONTENU": "A COMPTER DU 18-08-1993,MODIFIE ET COMPLETE LE CGI (LIVRES I ET II) ET SES ANNEXES I,II ET III.
APPLICATION DE L'ART. 11 DE LA LOI 51247 DU 01-03-1951." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000876652", "#text": "Loi du 16 avril 1930", "@sens": "source", "@cidtexte": "JORFTEXT000000876652", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1930-04-16" }, { "@id": "JORFTEXT000000335995", "#text": "Loi n° 51-247 du 1er mars 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFARTI000002284993", "@num": "11", "#text": "Loi n° 51-247 du 1er mars 1951 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFTEXT000000513961", "#text": "LOI n° 74-1170 du 31 décembre 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000513961", "@numtexte": "74-1170", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 DE FINANCES POUR 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFARTI000001295515", "@num": "30", "#text": "Loi n°84-1208 DE FINANCES POUR 1985 - art. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000693911", "#text": "Loi n°85-98 du 25 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "JORFARTI000001103799", "@num": "233", "#text": "Loi n°85-98 du 25 janvier 1985 - art. 233", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "JORFARTI000001103800", "@num": "234", "#text": "Loi n°85-98 du 25 janvier 1985 - art. 234", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "JORFTEXT000000716493", "#text": "LOI n° 90-568 du 2 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "JORFTEXT000000172847", "#text": "Loi n°91-650 du 9 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@id": "JORFTEXT000000355987", "#text": "Loi n° 91-1323 du 30 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000356342", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000356547", "#text": "Loi n°91-1383 du 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356547", "@nortexte": "MDJX9100154L", "@numtexte": "91-1383", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-31" }, { "@id": "JORFTEXT000000710374", "#text": "Loi n°92-643 du 13 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000710374", "@nortexte": "SPSX9100064L", "@numtexte": "92-643", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-13" }, { "@id": "JORFTEXT000000711622", "#text": "Loi n°92-655 du 15 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000711624", "#text": "Loi n° 92-652 du 13 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711624", "@nortexte": "MJSX9200055L", "@numtexte": "92-652", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-13" }, { "@id": "JORFTEXT000000175680", "#text": "Loi n°92-665 du 16 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000175680", "@nortexte": "ECOX9100182L", "@numtexte": "92-665", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "JORFTEXT000000540003", "#text": "LOI n° 92-666 du 16 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "JORFTEXT000000541241", "#text": "Loi n°92-675 du 17 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541241", "@nortexte": "TEFX9200057L", "@numtexte": "92-675", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000541388", "#text": "LOI n° 92-677 du 17 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000542506", "#text": "Loi n°92-1283 du 11 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000542506", "@nortexte": "AGRX9100211L", "@numtexte": "92-1283", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-11" }, { "@id": "JORFTEXT000000360202", "#text": "Loi n°92-1442 du 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000360202", "@nortexte": "ECOX9100199L", "@numtexte": "92-1442", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000542540", "#text": "Loi n°92-1443 du 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000542540", "@nortexte": "INDX9200147L", "@numtexte": "92-1443", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000542542", "#text": "Loi n°92-1446 du 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000542542", "@nortexte": "TEFX9200149L", "@numtexte": "92-1446", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000178299", "#text": "Loi n°93-5 du 4 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178299", "@nortexte": "SPSX9200032L", "@numtexte": "93-5", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000178780", "#text": "Loi n° 93-2 du 4 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178780", "@nortexte": "JUSX9200023L", "@numtexte": "93-2", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000711603", "#text": "LOI n° 93-121 du 27 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000711603", "@nortexte": "SPSX9200178L", "@numtexte": "93-121", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-27" }, { "@id": "JORFTEXT000000711604", "#text": "LOI n° 93-122 du 29 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "JORFTEXT000000509320", "#text": "Loi n°93-859 du 22 juin 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFARTI000001872595", "@num": "23", "#text": "Loi n°93-859 du 22 juin 1993 - art. 23", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFARTI000002281940", "@num": "3", "#text": "Loi n°93-859 du 22 juin 1993 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFARTI000001872646", "@num": "37", "#text": "Loi n°93-859 du 22 juin 1993 - art. 37", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFARTI000001872647", "@num": "42", "#text": "Loi n°93-859 du 22 juin 1993 - art. 42", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFARTI000001104267", "@num": "6", "#text": "Loi n°93-859 du 22 juin 1993 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFTEXT000000361895", "#text": "Loi n°93-923 du 19 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000361895", "@nortexte": "ECOX9300080L", "@numtexte": "93-923", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-19" }, { "@id": "JORFTEXT000000545718", "#text": "LOI n° 93-934 du 22 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000545718", "@nortexte": "AGRX9300027L", "@numtexte": "93-934", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-22" }, { "@id": "JORFTEXT000000545719", "#text": "Loi n°93-936 du 22 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000545719", "@nortexte": "SPSX9300090L", "@numtexte": "93-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-22" }, { "@id": "JORFTEXT000000529228", "#text": "Loi n° 93-949 du 26 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000529228", "@nortexte": "ECOX9300016L", "@numtexte": "93-949", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-26" }, { "@id": "JORFTEXT000000529278", "#text": "Loi n°93-953 du 27 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000529278", "@nortexte": "SPSX9300084L", "@numtexte": "93-953", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-27" }, { "@id": "LEGIARTI000006293978", "@num": "102 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295251", "@num": "102 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293979", "@num": "102 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295255", "@num": "102 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295257", "@num": "102 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293981", "@num": "102 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293982", "@num": "102 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294190", "@num": "163 septdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 septdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294386", "@num": "203", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 203 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295463", "@num": "210", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 210 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294420", "@num": "230", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 230 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294515", "@num": "242 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294505", "@num": "242 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294522", "@num": "242 quaterdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 quaterdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294519", "@num": "242 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294513", "@num": "242 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295545", "@num": "242-0 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295558", "@num": "242-0 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294587", "@num": "267 quater D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 267 quater D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294589", "@num": "267 quater E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 267 quater E (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294830", "@num": "310 HB octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294837", "@num": "310 HF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HF (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295820", "@num": "322", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 322 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294974", "@num": "361 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 361 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296080", "@num": "363 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294992", "@num": "363 AF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AF (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296089", "@num": "363 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295969", "@num": "363 AH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AH (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295976", "@num": "363 AI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AI (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296044", "@num": "363 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295941", "@num": "363 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296102", "@num": "365", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295014", "@num": "365 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295019", "@num": "365 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295027", "@num": "370 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 370 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296273", "@num": "383", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296201", "@num": "383 bis D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 bis D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296203", "@num": "383 bis E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 bis E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296210", "@num": "383 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 quater (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293836", "@num": "74 S bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 S bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293838", "@num": "74 S ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 S ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293846", "@num": "74 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295249", "@num": "96", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 96 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293972", "@num": "97", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 97 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293973", "@num": "98", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 98 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293974", "@num": "99", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 99 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297462", "@num": "2 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297448", "@num": "2 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298998", "@num": "244 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299000", "@num": "244 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299001", "@num": "244 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298999", "@num": "244 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297164", "@num": "266 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 266 quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299314", "@num": "313-0 BR", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313-0 BR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299315", "@num": "313-0 BR bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313-0 BR bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299350", "@num": "322 FA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 FA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297332", "@num": "331 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299422", "@num": "331 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299424", "@num": "331 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 Q (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299425", "@num": "331 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299427", "@num": "331 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 S (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299429", "@num": "331 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 U (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299435", "@num": "331 V quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 V quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299432", "@num": "331 V ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 V ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299444", "@num": "333 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299445", "@num": "333 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299446", "@num": "333 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299447", "@num": "333 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297350", "@num": "333 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 E (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299448", "@num": "333 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 F (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299449", "@num": "333 F bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 F bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299450", "@num": "333 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 G (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299451", "@num": "333 G bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 G bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297352", "@num": "333 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299464", "@num": "333 bis A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 bis A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299465", "@num": "333 bis B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 bis B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299466", "@num": "333 bis C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 bis C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299467", "@num": "333 bis D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 bis D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299469", "@num": "333 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 quater (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299470", "@num": "333 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 quinquies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299472", "@num": "333 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 septies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299471", "@num": "333 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 sexies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299468", "@num": "333 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 ter (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299552", "@num": "350 decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299548", "@num": "350 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299547", "@num": "350 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299531", "@num": "350 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299538", "@num": "350 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299546", "@num": "350 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299545", "@num": "350 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299554", "@num": "350 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296571", "@num": "38 quindecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 quindecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297738", "@num": "38 septdecies H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297746", "@num": "38 septdecies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297739", "@num": "38 septdecies J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297677", "@num": "38 sexdecies GB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies GB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297681", "@num": "38 sexdecies GC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies GC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296607", "@num": "38 sexdecies JA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies JA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296641", "@num": "38 sexdecies OB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies OB (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297707", "@num": "38 sexdecies OI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies OI (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299713", "@num": "391", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 391 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299714", "@num": "392", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 392 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299716", "@num": "394", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 394 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299771", "@num": "406 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299772", "@num": "406 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299763", "@num": "406 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299757", "@num": "406 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297933", "@num": "41 DC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297952", "@num": "41 DH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DH (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298035", "@num": "41 DI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DI (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297953", "@num": "41 DJ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DJ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297954", "@num": "41 DK", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DK (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297955", "@num": "41 DL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DL (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297957", "@num": "41 DN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DN (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298010", "@num": "41 ZV", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZV (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298011", "@num": "41 ZW", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZW (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298012", "@num": "41 ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZX (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298015", "@num": "41 ZY", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZY (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298016", "@num": "41 ZZ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297878", "@num": "41 duovicies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 duovicies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297879", "@num": "41 duovicies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 duovicies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299782", "@num": "416-0 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 416-0 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298025", "@num": "42", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 42 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296909", "@num": "46 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298079", "@num": "46 AG bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298081", "@num": "46 AG quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298082", "@num": "46 AG quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298080", "@num": "46 AG ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298056", "@num": "46 AGA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AGA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298112", "@num": "46 AI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AI (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298129", "@num": "46 AM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298130", "@num": "46 AN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AN (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298132", "@num": "46 AO", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298376", "@num": "46 quater A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298380", "@num": "46 quater C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298436", "@num": "47 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 47 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298514", "@num": "49 septies U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296892", "@num": "53 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 53 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298642", "@num": "64 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 64 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298647", "@num": "64 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 64 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298645", "@num": "64 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 64 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296962", "@num": "88", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 88 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296967", "@num": "89", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 89 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296966", "@num": "89", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 89 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298714", "@num": "89 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 89 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298751", "@num": "96 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298757", "@num": "96 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298764", "@num": "96 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298761", "@num": "96 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305732", "@num": "1021", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1021 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305735", "@num": "1022", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1022 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305738", "@num": "1023", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1023 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311402", "@num": "1025", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1025 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305750", "@num": "1028 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1028 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307234", "@num": "110", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 110 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305892", "@num": "1100", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1100 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305940", "@num": "1134", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1134 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305954", "@num": "1136", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1136 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311533", "@num": "1382", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1382 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306025", "@num": "1390", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1390 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306031", "@num": "1391", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1391 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306098", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306104", "@num": "1414 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307354", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311631", "@num": "1456", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1456 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306218", "@num": "1469 A ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1469 A ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311709", "@num": "1477", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1477 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311717", "@num": "1478", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1478 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307385", "@num": "150 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 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art. 401 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304763", "@num": "406 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 406 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309861", "@num": "407", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 407 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309892", "@num": "434", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 434 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309901", "@num": "438", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 438 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304791", "@num": "438 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 438 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304847", "@num": "486", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 486 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308460", "@num": "52 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 52 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304906", "@num": "541", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 541 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310064", "@num": "564 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 564 nonies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302465", "@num": "61 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 61 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305262", "@num": "706", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 706 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305265", "@num": "707", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 707 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305267", "@num": "708", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 708 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308114", "@num": "72 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 72 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305290", "@num": "722", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 722 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302535", "@num": "77 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 77 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310408", "@num": "793", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302210", "@num": "8 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 8 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302547", "@num": "80 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302549", "@num": "80 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307829", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307110", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305611", "@num": "901 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 901 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311005", "@num": "902", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 902 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307153", "@num": "92 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302605", "@num": "92 B quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302604", "@num": "92 B ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302624", "@num": "92 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 K (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307203", "@num": "94 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 94 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293360", "@num": "215", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 215 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355145", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702033", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992168", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686667", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914225", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448689", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472288", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701925", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306434", "@num": "1599 ter B", "#text": "Code général des impôts, CGI. - art. 1599 ter B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448726", "@num": "1599 ter B", "#text": "Code général des impôts, CGI. - art. 1599 ter B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448714", "@num": "1599 ter D", "#text": "Code général des impôts, CGI. - art. 1599 ter D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380245", "@num": "208 A", "#text": "Code général des impôts, CGI. - art. 208 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024042318", "@num": "208 A", "#text": "Code général des impôts, CGI. - art. 208 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795094", "@num": "208 A", "#text": "Code général des impôts, CGI. - art. 208 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034388048", "@num": "38 bis B bis", "#text": "Code général des impôts, CGI. - art. 38 bis B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305055", "@num": "440 bis", "#text": "Code général des impôts, CGI. - art. 440 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348004", "@num": "322 FA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 FA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299423", "@num": "331 P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299428", "@num": "331 T", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299430", "@num": "331 V", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 V (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299555", "@num": "350 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 duodecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032881501", "@num": "350 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033289581", "@num": "38 sexdecies OB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies OB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032881494", "@num": "406 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050741244", "@num": "88", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 88 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315671", "@num": "L38", "#text": "Livre des procédures fiscales - art. L38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315093", "@num": "L80 D", "#text": "Livre des procédures fiscales - art. L80 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°93-1127 du 24 septembre 1993", "MCS_TXT": { "MC": [ "BUDGET", "CODE GENERAL DES IMPOTS", "CGI", "CODIFICATION", "INCORPORATION" ] }, "TITREFULL": "Décret n° 93-1127 du 24 septembre 1993 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000545997", "NOR": "BUDF9300032D", "NUM": "93-1127", "DATE_PUBLI": "1993-09-28", "DATE_TEXTE": "1993-09-24", "NUM_PARUTION": 225, "ORIGINE_PUBLI": "JORF n°225 du 28 septembre 1993", "PAGE_DEB_PUBLI": 13420, "PAGE_FIN_PUBLI": 13462 } }, "META_COMMUN": { "ID": "JORFTEXT000000545997", "URL": "texte/version/JORF/TEXT/00/00/00/54/59/JORFTEXT000000545997.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9931127" } }, "VISAS": { "CONTENU": "
Le Premier ministre,
Sur le rapport du ministre du budget, porte-parole du Gouvernement,
Vu l’article 11 de la loi n° 51-247 du 1er mars 1951 ;
Vu le code général des impôts et ses annexes I, II et III ;
Vu les textes codifiés et cités dans le présent décret,
Décrète :" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 24 septembre 1993.

ÉDOUARD BALLADUR

Par le Premier ministre :

Le ministre du budget, porte-parole du Gouvernement,

NICOLAS SARKOZY

" } }, "JORFTEXT000000577165": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691989", "#text": "Loi n°82-600 du 13 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691989", "@numtexte": "82-600", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-07-13" }, { "@id": "JORFARTI000001294683", "@num": "1", "#text": "Loi n°82-600 du 13 juillet 1982 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000691989", "@numtexte": "82-600", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-07-13" }, { "@id": "JORFTEXT000000711622", "#text": "Loi n°92-655 du 15 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" } ] }, "TITRE": "Arrêté du 22 juin 1999", "MCS_TXT": { "MC": [ "INTERIEUR", "INONDATION", "COULEE DE BOUE", "MOUVEMENT DE TERRAIN", "CALAMITE PUBLIQUE", "CATASTROPHE NATURELLE", "GLISSEMENT DE TERRAIN", "CHOC MECANIQUE", "SEISME", "CONSTATATION", "AVALANCHE", "SECHERESSE" ] }, "MINISTERE": "MINISTERE DE L'INTERIEUR", "TITREFULL": "Arrêté du 22 juin 1999 portant constatation de l'état de catastrophe naturelle" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000577165", "NOR": "INTE9900304A", "DATE_PUBLI": "1999-07-14", "DATE_TEXTE": "1999-06-22", "ORIGINE_PUBLI": "JORF n°161 du 14 juillet 1999", "PAGE_DEB_PUBLI": 10499, "PAGE_FIN_PUBLI": 10504 } }, "META_COMMUN": { "ID": "JORFTEXT000000577165", "URL": "texte/version/JORF/TEXT/00/00/00/57/71/JORFTEXT000000577165.xml", "NATURE": "ARRETE", "ORIGINE": "JORF", "ANCIEN_ID": "1AX9990714P13" } }, "VISAS": { "CONTENU": "

Le ministre de l'intérieur, le ministre de l'économie, des finances et de l'industrie et le secrétaire d'Etat au budget,

Vu la loi no 82-600 du 13 juillet 1982 relative à l'indemnisation des victimes de catastrophes naturelles ;

Vu la loi no 90-509 du 25 juin 1990 modifiant le code des assurances et portant extension aux départements d'outre-mer et aux collectivités territoriales du régime d'indemnisation des catastrophes naturelles ;

Vu la loi no 92-665 du 16 juillet 1992 portant adaptation au Marché unique européen de la législation applicable en matière d'assurance et de crédit, et notamment ses articles 34 et 35 ;

Après examen des rapports faisant apparaître l'intensité anormale d'un agent naturel dont les conséquences dommageables ne sont pas assurables,

Arrêtent :

" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 22 juin 1999.

Le ministre de l'intérieur,

Pour le ministre et par délégation :

Le directeur de la défense

et de la sécurité civiles,

haut fonctionnaire de défense,

J. Dussourd

Le ministre de l'économie,

des finances et de l'industrie,

Pour le ministre et par délégation :

Par empêchement du directeur du Trésor :

Le sous-directeur,

B. Bézard

Le secrétaire d'Etat au budget,

Pour le secrétaire d'Etat et par délégation :

Par empêchement du directeur du budget :

Le sous-directeur,

L. Galzy

" } }, "JORFTEXT000000723702": { "SM": { "CONTENU": "FIXATION DE LA LISTE DES DEPENSES MENTIONNEES A L'ART. 2 DE LA LOI SUSVISEE OUVRANT DROIT A REDUCTION D'IMPOT DANS LES CONDITIONS PREVUES AU III DE L'ART. 199-SEXIES-C DU CODE GENERAL DES IMPOTS.
INSTALLATION DE L'EQUIPEMENT SANITAIRE ELEMENTAIRE D'UN LOGEMENT QUI EN ETAIT DEPOURVU,
TRAITEMENT PREVENTIF DES CHARPENTES CONTRE LES INSECTES XYLOPHAGES,
TRAVAUX DESTINES A FACILITER L'ACCES DE L'IMMEUBLE AUX PERSONNES HANDICAPEES ET L'ADAPTATION DE LEUR LOGEMENT.
INSTALLATION DE SECURITE." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CGI: ART, 1,2,3" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@sens": "source", "@typelien": "APPLICATION" }, { "@id": "JORFTEXT000000711622", "#text": "Loi n°92-655 du 15 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000726512", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000726512", "@nortexte": "BUDF9300031A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-24" } ] }, "TITRE": "Arrêté du 20 août 1992", "MCS_TXT": { "MC": [ "BUDGET", "IMPOT", "TAXE", "REDUCTION D'IMPOT", "DEDUCTION FISCALE", "HABITATION PRINCIPALE", "PROPRIETAIRE", "GROSSE REPARATION", "INSTALLATION", "EQUIPEMENT SANITAIRE", "SECURITE", "AMELIORATION DE L'HABITAT", "PERSONNE HANDICAPEE", "LISTE" ] }, "MINISTERE": "MINISTERE DES AFFAIRES EUROPEENNES", "TITREFULL": "Arrêté du 20 août 1992 pris pour l'application de l'article 2 de la loi no 92-655 du 15 juillet 1992 portant diverses dispositions d'ordre fiscal" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000723702", "NOR": "BUDF9200021A", "DATE_PUBLI": "1992-09-09", "DATE_TEXTE": "1992-08-20", "NUM_PARUTION": 209, "ORIGINE_PUBLI": "JORF n°209 du 9 septembre 1992", "PAGE_DEB_PUBLI": 12414 } }, "META_COMMUN": { "ID": "JORFTEXT000000723702", "URL": "texte/version/JORF/TEXT/00/00/00/72/37/JORFTEXT000000723702.xml", "NATURE": "ARRETE", "ORIGINE": "JORF", "ANCIEN_ID": "1AX9920909P9" } }, "VISAS": { "CONTENU": "Le ministre du budget et le ministre de l'équipement, du logement et des transports,
Vu le code général des impôts, et notamment les articles 199 sexies C et 1740 quater;
Vu l'article 2 de la loi no 92-655 du 15 juillet 1992 portant diverses mesures d'ordre fiscal,
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 20 août 1992.
\n

Le ministre du budget,

MICHEL CHARASSE

Le ministre de l'équipement, du logement et des transports,
JEAN-LOUIS BIANCO" } }, "JORFTEXT000000726512": { "SM": { "CONTENU": "MODIFICATION ET COMPLEMENT DE L'ANNEXE IV AU CGI ET A COMPTER DU 18-08-1993.
CREATION D'UN O-III,AU LIVRE I,1ERE PARTIE,TITRE I,CHAP. I,SECTION I INTITULE \"AMORTISSEMENT EXCEPTIONNEL DES MATERIELS DESTINES A REDUIRE LE NIVEAU ACOUSTIQUE D'INSTALLATION (ART. 06): ART. 1 DE L'ARRETE DU 31-07-1992.
REDATION DE L'ART. 4-O: ART. 1 DE L'ARRETE DU 04-11-1992.
INSERTION D'UN O-III AU LIVRE I,1ERE PARTIE,TITRE I,CHAP. I,SECTION III-BIS INTITULEE \"DEPENSES D'INSTALLATION DE L'EQUIPEMENT SANITAIRE ELEMENTAIRE,D'UNE PORTE BLINDEE ET D'UN INTERPHONE,DE REALISATION DE TRAVAUX DESTINES A FACILITER L'ACCES DES IMMEUBLES AUX PERSONNES HANDICAPEES (ART. 17-T A 17-V): ART. 1,2,3 DU 20-08-1992.
LE I DES ART. 23-BIS-A ET 23-BIS-B DEVIENT SANS OBJET: ART. 104-I ET 104-III DE LA LOI 921376 DU 30-12-1992.
NOUVEL INTITULE DE LA SECTION IV DU LIVRE I,1ERE PARTIE,TITRE I,CHAP. III,INTITULE DU I DE LA SECTION I DU LIVRE I,1ERE PARTIE,TITRE II,CHAP. I (ART. 23-N): ART. 1 DE L'ARRETE DU 26-01-1993.
LES ART. 30-OA,31-TER,31-QUATER DEVIENNENT SANS OBJET: ART. 11-I,11-VII,11-XI DE LA LOI 91716 DU 26-07-1991 ET ART. 1 DE LA LOI 92655 DU 15-07-1992.
INSERTION DES ART. 41-BIS A 41-QUINQUIES,AU LIVRE I,1ERE PARTIE DU TITRE II,CHAP. I,SECTION V,AU I: ART. 1,2,3 ET 4 DE L'ARRETE DU 04-12-1992.
MODIFICATION DES ART. 47: ART. 2-I-2 ET 2-IV DE LA LOI 93859 DU 22-06-1993,ART. 54-OB: ART. 1 DE L'ARRETE DU 17-03-1993,ART. 56-L: ART. 11 ET 17 DE L'ARRETE DU 04-01-1993.
REDACTION DE L'ART. 59 AU LIVRE I,1ERE PARTIE,TITRE III,CHAP. III: ART. 1 DE L'ARRETE DU 23-12-1992.
REDACTION DE L'ART. 126-F: ART. 1 ET 2 DE L'ARRETE DU 23-02-1993.
MODIFICATION DU I DE L'ART. 159-TER-A: ART. 1,2,3 DE L'ARRETE DU 21-01-1993.
MODIFICATION DE L'ART. 159-AA ET REDACTION DE L'ART. 159-AD: ART. 1 DE L'ARRETE DU 16-03-1993.
MODIFICATION DES ART. 159-AL-QUATER-A ET 159-AL-SEXIES DES ART. 1 DES ARRETES DU 29-12-1992.
REDACTION DE L'ART. 159-AL-SEPTIES: ART. 1 DE L'ARRETE DU 01-12-1992.
MODIFICATION DE L'ART. 159-AR: ART. 1 DE L'ARRETE DU 01-09-1992,DE L'ART. 159-QUINQUIES-A: ART. 1 DE L'ARRETE DU 07-05-1993,DE L'ART. 159-SEPTIES: ART. 1 DE L'ARRETE DU 29-09-1992,DES ART. 164-L,164-M,164-O,164-Q,164-R,164-T,164-U,164-V,164-Y,164-Z,164-AA,164-AB,164-AD,164-AF,164-AG,164-AH,164-AI,164-AJ,164-AK: ART. 20 DE L'ARRETE DU 04-01-1993.
MODIFICATION DU I DE L'ART. 167 ET DE L'ART. 170: ART. 3,4 ET 10 DE LA LOI 92665 DU 16-07-1992." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000355163", "#text": "Loi n°91-716 du 26 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000711622", "#text": "Loi n°92-655 du 15 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000175680", "#text": "Loi n°92-665 du 16 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000175680", "@nortexte": "ECOX9100182L", "@numtexte": "92-665", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": 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"BUDD9370006A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-17" }, { "@id": "JORFTEXT000000529318", "#text": "Arrêté du 7 mai 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000529318", "@nortexte": "ECOT9391046A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-07" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFTEXT000000509320", "#text": "Loi n°93-859 du 22 juin 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" } ] }, "TITRE": "Arrêté du 24 septembre 1993", "MCS_TXT": { "MC": [ "BUDGET", "IMPOT", "CGI", "AMORTISSEMENT", "MATERIEL", "BRUIT", "NIVEAU SONORE", "TAXE", "AGRICULTURE", "EXPLOITANT AGRICOLE", "VIN", "EAU-DE-VIE", "INSTALLATION", "EQUIPEMENT SANITAIRE", "AMELIORATION DE L'HABITAT", "PERSONNE HANDICAPEE", "DEDUCTION FISCALE", "TRANSFERT DE BIEN", "TRANSFERT D'ATTRIBUTION", "IMPRIMERIE", "REPROGRAPHIE", "TAXE PARAFISCALE", "AUDIOVISUEL", "ASSURANCE" ] }, "TITREFULL": "Arrêté du 24 septembre 1993 portant incorporation à l'annexe IV au code général des impôts de divers textes modifiant et complétant cette annexe" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000726512", "NOR": "BUDF9300031A", "DATE_PUBLI": "1993-09-28", "DATE_TEXTE": "1993-09-24", "ORIGINE_PUBLI": "JORF n°225 du 28 septembre 1993", "PAGE_DEB_PUBLI": 13462, "PAGE_FIN_PUBLI": 13466 } }, "META_COMMUN": { "ID": "JORFTEXT000000726512", "URL": "texte/version/JORF/TEXT/00/00/00/72/65/JORFTEXT000000726512.xml", "NATURE": "ARRETE", "ORIGINE": "JORF", "ANCIEN_ID": "1AX9930928P60" } }, "VISAS": { "CONTENU": "
Le ministre du budget, porte-parole du Gouvernement,
Vu le code général des impôts, et notamment son annexe IV ;
Vu les textes codifiés et cités dans le présent arrêté,
Arrête :" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 24 septembre 1993.

NICOLAS SARKOZY

" } }, "LEGITEXT000006079933": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "ETAT": "VIGUEUR", "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" } ] }, "TITRE": "Arrêté du 20 août 1992", "DATE_FIN": "2999-01-01", "TITREFULL": "Arrêté du 20 août 1992 pris pour l'application de l'article 2 de la loi n° 92-655 du 15 juillet 1992 portant diverses dispositions d'ordre fiscal", "DATE_DEBUT": "1992-09-09" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000723702", "NOR": "BUDF9200021A", "DATE_PUBLI": "2999-01-01", "DATE_TEXTE": "1992-08-20", "NUM_SEQUENCE": 0, "PAGE_DEB_PUBLI": 0, "PAGE_FIN_PUBLI": 0, "DERNIERE_MODIFICATION": "1992-09-09" } }, "META_COMMUN": { "ID": "LEGITEXT000006079933", "URL": "texte/version/LEGI/TEXT/00/00/06/07/99/LEGITEXT000006079933.xml", "NATURE": "ARRETE", "ORIGINE": "LEGI", "ANCIEN_ID": "FBIGT" } }, "VISAS": { "CONTENU": "
Le ministre du budget et le ministre de l'équipement, du logement et des transports,
\n
Vu le code général des impôts, et notamment les articles 199 sexies C et 1740 quater ;
\n
Vu l'article 2 de la loi n° 92-655 du 15 juillet 1992 portant diverses mesures d'ordre fiscal,
" }, "SIGNATAIRES": { "CONTENU": "Le ministre du budget,
\n MICHEL CHARASSE
\n Le ministre de l'équipement, du logement
\n et des transports,
\n JEAN-LOUIS BIANCO
" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000178406", "cible": false, "cidtexte": "JORFTEXT000000711622", "id": "JORFTEXT000000711622", "typelien": "APPLICATION" }, { "texte_version_id": "JORFTEXT000000355163", "cible": true, "cidtexte": "JORFTEXT000000711622", "id": "JORFTEXT000000711622", "typelien": "MODIFIE" }, { "texte_version_id": "JORFTEXT000000577165", "cible": false, "cidtexte": "JORFTEXT000000711622", "id": "JORFTEXT000000711622", "typelien": "APPLICATION" }, { "texte_version_id": "JORFTEXT000000347250", "cible": false, "cidtexte": "JORFTEXT000000711622", "id": "JORFTEXT000000711622", "typelien": "APPLICATION" }, { "texte_version_id": "JORFTEXT000000726512", "cible": false, "cidtexte": "JORFTEXT000000711622", "id": "JORFTEXT000000711622", "typelien": "MODIFIE" }, { "texte_version_id": "JORFTEXT000000167701", "cible": true, "cidtexte": "JORFTEXT000000711622", "id": "JORFTEXT000000711622", "typelien": "MODIFIE" }, { "texte_version_id": 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