{ "texte_version": { "JORFTEXT000000742947": { "SM": { "CONTENU": "APPLICATION DE LA 6EME DIRECTIVE CEE 77-388 DU CONSEIL DES COMMUNAUTES EUROPEENNES DU 17-05-1977 EN MATIERE D'HARMONISATION DES LEGISLATIONS DES ETATS MEMBRES RELATIVES AUX TAXES SUR LE CHIFFRE D'AFFAIRES MODIFIEE. MODIFICATION DE L'ART. 230 (2EME PHRASE DU I) DU CODE DES IMPOTS : TOUTEFOIS, LA TAXE AYANT GREVE LES DEPENSES RELATIVES A DES BIENS ET A DES SERVICES NE PEUT DONNER LIEU A DEDUCTION LORSQUE LE POURCENTAGE DE L'UTILISATION DE CES BIENS ET SERVICES POUR LES BESOINS PRIVES DE L'ASSUJETTI OU POUR CEUX DE SON PERSONNEL OU PLUS GENERALEMENT A DES FINS ETRANGERES DE SON ENTREPRISE EST SUPERIEUR A 90% DE LEUR UTILISATION TOTALE." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692054", "#text": "Directive Européenne n°77-388 du 17 mai 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000692054", "@nortexte": "377L0388", "@numtexte": "77-388", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1977-05-17" } ] }, "TITRE": "Décret n°98-1141 du 15 décembre 1998", "MCS_TXT": { "MC": [ "ECONOMIE", "CODE GENERAL DES IMPOTS", "CGI", "IMPOT", "TVA", "DEDUCTION FISCALE", "DEPENSE", "BIENS", "SERVICE", "ASSUJETTI", "BIENS PRIVES", "UTILISATION", "TAUX", "DEPASSEMENT", "CHIFFRE D'AFFAIRES", "TRANSPOSITION DE DIRECTIVE CE" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "TITREFULL": "Décret no 98-1141 du 15 décembre 1998 modifiant le 1 de l'article 230 de l'annexe II au code général des impôts" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000742947", "NOR": "ECOF9800014D", "NUM": "98-1141", "DATE_PUBLI": "1998-12-16", "DATE_TEXTE": "1998-12-15", "ORIGINE_PUBLI": "JORF n°291 du 16 décembre 1998", "PAGE_DEB_PUBLI": 18939, "PAGE_FIN_PUBLI": 161298 } }, "META_COMMUN": { "ID": "JORFTEXT000000742947", "URL": "texte/version/JORF/TEXT/00/00/00/74/29/JORFTEXT000000742947.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9981141" } }, "VISAS": { "CONTENU": "

Le Premier ministre,

Sur le rapport du ministre de l'économie, des finances et de l'industrie,

Vu la sixième directive (CEE) no 77/388 du Conseil des Communautés européennes du 17 mai 1977 en matière d'harmonisation des législations des Etats membres relatives aux taxes sur le chiffre d'affaires modifiée ;

Vu le code général des impôts, notamment son article 273 et l'article 230 de son annexe II ;

Vu la lettre du 13 septembre 1996 de la représentation permanente de la France auprès de l'Union européenne à la Commission européenne demandant, en application de l'article 27 de la directive susvisée, la prorogation, jusqu'à l'adoption du nouveau système commun de la TVA, de l'autorisation d'une mesure dérogatoire à l'article 17, paragraphe 2, de cette directive ;

Le Conseil d'Etat (section des finances) entendu,

Décrète :

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

Fait à Paris, le 15 décembre 1998.

Lionel Jospin

Par le Premier ministre :

Le ministre de l'économie,

des finances et de l'industrie,

Dominique Strauss-Kahn

Le secrétaire d'Etat au budget,

Christian Sautter

" } }, "JORFTEXT000000692054": { "SM": { "CONTENU": "Modification de la première directive du Conseil du 11 avril 1967 : modification de l'article 2 ; abrogation de l'article 5. \nLa deuxième directive du Conseil du 11 avril 1967 cesse d'avoir effet, dans chaque État membre, à partir de la mise en application de la présente directive. \nContentieux : arrêt de la CJCE (Affaire 68-92) du 17-11-1993 (JOCE du 04-01-1994).\nContentieux : Arrêt de la CJCE (Affaire 60-96) du 03-07-1997 (JOCE du 15-06-1997).\nTransposition complète de la présente directive par les textes suivantes : Loi n° 78-1239 du 29 décembre 1978 de finances pour 1979, loi n° 2002-1576 du 30 décembre 2002 de finances rectificative pour 2002." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878801", "#text": "Première directive 67/227/CEE du Conseil, du 11 avril 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000878801", "@nortexte": "31967L0227", "@numtexte": "67-227", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1967-04-11" }, { "@id": "JORFTEXT000000886458", "#text": "LOI n° 78-1239 du 29 décembre 1978, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "TRANSPOSITION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000887767", "#text": "Directive Européenne n°84-386 du 31 juillet 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000887767", "@nortexte": "384L0386", "@numtexte": "84-386", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1984-07-31" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 du 29 décembre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001295512", "@num": "16", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 16, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001295513", "@num": "17", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 17, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000522934", "#text": "Décret n°89-301 du 11 mai 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000522934", "@nortexte": "BUDF8930024D", "@numtexte": "89-301", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-05-11" }, { "@id": "JORFTEXT000000888615", "#text": "Directive Européenne n°89-465 du 18 juillet 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000888615", "@nortexte": "389L0465", "@numtexte": "89-465", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1989-07-18" }, { "@id": "JORFTEXT000000518069", "#text": "Décret n°89-885 du 14 décembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000518069", "@nortexte": "BUDF8900011D", "@numtexte": "89-885", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "JORFTEXT000000526545", "#text": "DECRET91-352", "@sens": "cible", "@cidtexte": "JORFTEXT000000526545", "@nortexte": "BUDF9100011D", "@numtexte": "91-352", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-04-11" }, { "@id": "JORFTEXT000000705839", "#text": "Directive Européenne n°91-680 du 16 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000705839", "@nortexte": "391L0680", "@numtexte": "91-680", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1991-12-16" }, { "@id": "JORFTEXT000000887723", "#text": "Directive Européenne n°92-12 du 25 février 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000887723", "@nortexte": "31992L0012", "@numtexte": "92-12", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-02-25" }, { "@id": "JORFTEXT000000541388", "#text": "LOI92-677", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000705714", "#text": "Directive Européenne n°92-77 du 19 octobre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000705714", "@nortexte": "392L0077", "@numtexte": "92-77", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-10-19" }, { "@id": "JORFTEXT000000706124", "#text": "Directive Européenne n°92-111 du 14 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000706124", "@nortexte": "392L0111", "@numtexte": "92-111", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-12-14" }, { "@id": "JORFTEXT000000177890", "#text": "DECRET93-117", "@sens": "cible", "@cidtexte": "JORFTEXT000000177890", "@nortexte": "BUDF9300004D", "@numtexte": "93-117", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-28" }, { "@id": "JORFTEXT000000179221", "#text": "DECRET93-637", "@sens": "cible", "@cidtexte": "JORFTEXT000000179221", "@nortexte": "BUDF9300008D", "@numtexte": "93-637", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-26" }, { "@id": "JORFTEXT000000728692", "#text": "DECRET93-1040", "@sens": "cible", "@cidtexte": "JORFTEXT000000728692", "@nortexte": "BUDF9200054D", "@numtexte": "93-1040", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-02" }, { "@id": "JORFTEXT000000888128", "#text": "Directive Européenne n°94-4 du 14 février 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000888128", "@nortexte": "394L0004", "@numtexte": "94-4", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1994-02-14" }, { "@id": "JORFTEXT000000706138", "#text": "Directive Européenne n°94-5 du 14 février 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000706138", "@nortexte": "394L0005", "@numtexte": "94-5", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1994-02-14" }, { "@id": "JORFTEXT000000166235", "#text": "DECRET94-452", "@sens": "cible", "@cidtexte": "JORFTEXT000000166235", "@nortexte": "BUDF9400003D", "@numtexte": "94-452", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-03" }, { "@id": "JORFTEXT000000532250", "#text": "DECRET94-764", "@sens": "cible", "@cidtexte": "JORFTEXT000000532250", "@nortexte": "BUDF9400013D", "@numtexte": "94-764", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-30" }, { "@id": "JORFTEXT000000522980", "#text": "Directive Européenne n°94-76 du 22 décembre 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000522980", "@nortexte": "394L0076", "@numtexte": "94-76", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1994-12-22" }, { "@id": "JORFTEXT000000697083", "#text": "Directive Européenne n°95-7 du 10 avril 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000697083", "@nortexte": "395L0007", "@numtexte": "95-7", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1995-04-10" }, { "@id": "JORFTEXT000000191314", "#text": "DECRET95-1328", "@sens": "cible", "@cidtexte": "JORFTEXT000000191314", "@nortexte": "BUDF9500018D", "@numtexte": "95-1328", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "JORFTEXT000000171895", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000171895", "@nortexte": "BUDF9600001A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-25" }, { "@id": "JORFTEXT000000697418", "#text": "Directive Européenne n°96-42 du 25 juin 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000697418", "@nortexte": "396L0042", "@numtexte": "96-42", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1996-06-25" }, { "@id": "JORFTEXT000000333801", "#text": "Directive Européenne n°96-95 du 20 décembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000333801", "@nortexte": "396L0095", "@numtexte": "96-95", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1996-12-20" }, { "@id": "JORFTEXT000000697593", "#text": "Directive Européenne n°96-99 du 30 décembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000697593", "@nortexte": "396L0099", "@numtexte": "96-99", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000201066", "#text": "DECRET97-497", "@sens": "cible", "@cidtexte": "JORFTEXT000000201066", "@nortexte": "COMK9704004D", "@numtexte": "97-497", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-16" }, { "@id": "JORFTEXT000000521155", "#text": "Directive Européenne n°98-80 du 12 octobre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000521155", "@nortexte": "398L0080", "@numtexte": "98-80", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1998-10-12" }, { "@id": "JORFTEXT000000742947", "#text": "DECRET98-1141", "@sens": "cible", "@cidtexte": "JORFTEXT000000742947", "@nortexte": "ECOF9800014D", "@numtexte": "98-1141", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-15" }, { "@id": "JORFTEXT000000698323", "#text": "Directive Européenne n°99-49 du 25 mai 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000698323", "@nortexte": "399L0049", "@numtexte": "99-49", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1999-05-25" }, { "@id": "JORFTEXT000000698329", "#text": "Directive Européenne n°99-59 du 17 juin 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000698329", "@nortexte": "399L0059", "@numtexte": "99-59", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1999-06-17" }, { "@id": "JORFTEXT000000698534", "#text": "Directive Européenne n°99-85 du 22 octobre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000698534", "@nortexte": "399L0085", "@numtexte": "99-85", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1999-10-22" }, { "@id": "JORFTEXT000000520513", "#text": "Directive Européenne n°2000-17 du 30 mars 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000520513", "@nortexte": "300L0017", "@numtexte": "2000-17", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2000-03-30" }, { "@id": "JORFTEXT000000518457", "#text": "Directive Européenne n°2000-65 du 17 octobre 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000518457", "@nortexte": "300L0065", "@numtexte": "2000-65", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2000-10-17" }, { "@id": "JORFTEXT000000330635", "#text": "Directive Européenne n°2001-4 du 19 janvier 2001", "@sens": "cible", "@cidtexte": "JORFTEXT000000330635", "@nortexte": "301L0004", "@numtexte": "2001-4", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2001-01-19" }, { "@id": "JORFTEXT000000581002", "#text": "LOI2001-1276", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000515231", "#text": "Directive Européenne n°2001-115 du 20 décembre 2001", "@sens": "cible", "@cidtexte": "JORFTEXT000000515231", "@nortexte": "301L0115", "@numtexte": "2001-115", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2001-12-20" }, { "@id": "JORFTEXT000000515681", "#text": "Directive Européenne n°2002-38 du 7 mai 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000515681", "@nortexte": "302L0038", "@numtexte": "2002-38", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2002-05-07" }, { "@id": "JORFTEXT000000706054", "#text": "Directive Européenne n°2002-93 du 3 décembre 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000706054", "@nortexte": "302L0093", "@numtexte": "2002-93", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2002-12-03" }, { "@id": "JORFTEXT000000594263", "#text": "Décret2002-1466", "@sens": "cible", "@cidtexte": "JORFTEXT000000594263", "@nortexte": "BUDF0200018D", "@numtexte": "2002-1466", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-12" }, { "@id": "JORFTEXT000000781906", "#text": "LOI n° 2002-1576 du 30 décembre 2002, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "TRANSPOSITION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000880986", "#text": "Directive Européenne n°2003-92 du 7 octobre 2003", "@sens": "cible", "@cidtexte": "JORFTEXT000000880986", "@nortexte": "303L0092", "@numtexte": "2003-92", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2003-10-07" }, { "@id": "JORFTEXT000000881270", "#text": "Directive Européenne n°2004-7 du 20 janvier 2004", "@sens": "cible", "@cidtexte": "JORFTEXT000000881270", "@nortexte": "304L0007", "@numtexte": "2004-7", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2004-01-20" }, { "@id": "JORFTEXT000000520134", "#text": "Directive Européenne n°2004-15 du 10 février 2004", "@sens": "cible", "@cidtexte": "JORFTEXT000000520134", "@nortexte": "304L0015", "@numtexte": "2004-15", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2004-02-10" }, { "@id": "JORFTEXT000000882469", "#text": "Directive Européenne n°2004-66 du 26 avril 2004", "@sens": "cible", "@cidtexte": "JORFTEXT000000882469", "@nortexte": "32004L0066", "@numtexte": "2004-66", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2004-04-26" }, { "@id": "JORFTEXT000000705969", "#text": "Directive Européenne n°2005-92 du 12 décembre 2005", "@sens": "cible", "@cidtexte": "JORFTEXT000000705969", "@nortexte": "305L0092", "@numtexte": "2005-92", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2005-12-12" }, { "@id": "JORFTEXT000000887543", "#text": "Directive Européenne n°2006-18 du 14 février 2006", "@sens": "cible", "@cidtexte": "JORFTEXT000000887543", "@nortexte": "306L0018", "@numtexte": "2006-18", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2006-02-14" }, { "@id": "JORFTEXT000000518597", "#text": "Directive Européenne n°2006-69 du 24 juillet 2006", "@sens": "cible", "@cidtexte": "JORFTEXT000000518597", "@nortexte": "306L0069", "@numtexte": "2006-69", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2006-07-24" }, { "@id": "JORFTEXT000000706169", "#text": "Directive 2006/112/CE du Conseil du 28 novembre 2006 , v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000706169", "@nortexte": "32006L0112", "@numtexte": "2006-112", "@typelien": "ABROGE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2006-11-28" }, { "@id": "JORFTEXT000000334378", "#text": "Directive Européenne n°2006-98 du 20 novembre 2006", "@sens": "cible", "@cidtexte": "JORFTEXT000000334378", "@nortexte": "306L0098", "@numtexte": "2006-98", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2006-11-20" }, { "@id": "JORFTEXT000000515423", "#text": "du 17 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000515423", "@typelien": "APPLICATION", "@naturetexte": "ARRET", "@datesignatexte": "1993-11-17" }, { "@id": "JORFTEXT000000696816", "#text": "du 3 juillet 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000696816", "@typelien": "APPLICATION", "@naturetexte": "ARRET", 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