{ "texte_version": { "JORFTEXT000000834078": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@sens": "source", "@typelien": "APPLICATION" }, { "@id": "JORFTEXT000000864818", "#text": "Loi n°54-404 du 10 avril 1954", "@sens": "source", "@cidtexte": "JORFTEXT000000864818", "@numtexte": "54-404", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1954-04-10" }, { "@id": "JORFARTI000002460827", "@num": "30", "#text": "Loi n°54-404 du 10 avril 1954 - art. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000864818", "@numtexte": "54-404", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1954-04-10" }, { "@id": "JORFTEXT000000477411", "#text": "Arrêté du 28 mai 1959", "@sens": "cible", "@cidtexte": "JORFTEXT000000477411", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1959-05-28" } ] }, "TITRE": "Arrêté du 15 janvier 1955", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "DEDUCTION", "FRAIS", "CHARGE" ] }, "TITREFULL": "Arrêté du 15 janvier 1955 DE MATERIEL ENTRAINANT UNE DEDUCTION DE 10 % EN APPLICATION DE L'ART. 30 DE LA LOI 54-404 DU 10 AVRIL 1954" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000834078", "DATE_PUBLI": "1955-01-16", "DATE_TEXTE": "1955-01-15", "ORIGINE_PUBLI": "JORF du 16 janvier 1955", "PAGE_DEB_PUBLI": 657, "PAGE_FIN_PUBLI": 704 } }, "META_COMMUN": { "ID": "JORFTEXT000000834078", "URL": "texte/version/JORF/TEXT/00/00/00/83/40/JORFTEXT000000834078.xml", "NATURE": "ARRETE", "ORIGINE": "JORF", "ANCIEN_ID": "1AX9550116P48" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000477411": { "SM": { "CONTENU": "COMPLEMENT A TITRE TEMPORAIRE (JUSQU'AU 01-01-1960) DE LA LISTE MENTIONNEE A L'ARRETE DU 15 JANVIER 1955 (ART. 39 SEPTIES DU CGI)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000834078", "#text": "Arrêté du 15 janvier 1955", "@sens": "source", "@cidtexte": "JORFTEXT000000834078", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1955-01-15" }, { "@id": "JORFTEXT000000620255", "#text": "Arrêté du 27 novembre 1959", "@sens": "cible", "@cidtexte": "JORFTEXT000000620255", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1959-11-27" } ] }, "TITRE": "Arrêté du 28 mai 1959", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "DEDUCTION", "FRAIS", "CHARGE" ] }, "TITREFULL": "Arrêté du 28 mai 1959 GIM" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000477411", "DATE_PUBLI": "1959-05-29", "DATE_TEXTE": "1959-05-28", "ORIGINE_PUBLI": "JORF du 29 mai 1959", "PAGE_DEB_PUBLI": 5441, "PAGE_FIN_PUBLI": 5456 } }, "META_COMMUN": { "ID": "JORFTEXT000000477411", "URL": "texte/version/JORF/TEXT/00/00/00/47/74/JORFTEXT000000477411.xml", "NATURE": "ARRETE", "ORIGINE": "JORF", "ANCIEN_ID": "1AX9590529P11" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000864818": { "SM": { "CONTENU": "INTRODUIT REFORME FISCALE EN MATIERE DE TAXES SUR LE CHIFFRE D'AFFAIRES ET D'IMPOTS SUR LE REVENU.
PREND DES MESURES FAVORISANT LA FORMATION DE L'EPARGNE,AINSI QUE DES DISPOSITIONS RELATIVES AUX SANCTIONS ET MESURES TENDANT A FACILITER LA RENTREE DES IMPOTS.
INSTITUE UNE TAXE SUR LA VALEUR AJOUTEE A UN TAUX ORDINAIRE ET A UN TAUX REDUIT POUR CERTAINES AFFAIRES PORTANT SUR DES PRODUITS CITES.
INSTITUE UNE TAXE SUR LES PRESTATIONS DE SERVICE.
DEFINIT L'AFFAIRE REPUTEE FAITE EN FRANCE.
DETERMINE LES ENTREPRENEURS ASSUJETTIS A LA TVA,AINSI QUE LES OPERATIONS EXONEREES DES TAXES SUSDITES.
ETABLIT LA LISTE DES OPERATIONS DEDUCTIBLES DU MONTANT DE LA TAXE.
COMPLETE L'ART. 158 DU CODE GENERAL DES IMPOTS (CGI) POUR DEFINIR LE REVENU NET.
MODIFIE L'ART. 1977 DU CGI DANS SES DISPOSITIONS SUR LES CHARGES DE FAMILLE DEDUCTIBLES.
ABROGE L'ART. 197-BIS DU CGI.
DETERMINE LE MAXIMUM DE LA DEDUCTION AUTORISEE POUR CHARGES DE FAMILLE ET AUGMENTE LE QUOTIENT FAMILIAL D'UNE PART POUR L'ENFANT INFIRMEMAJEUR.
ELARGIT LA DEFINITION DES PERSONNES A CHARGE.
RELEVE LE TAUX DE L'IMPOT SUR LES SOCIETES.
PREVOIT CERTAINES DEDUCTIONS POUR LE CALCUL DE L'IRPP ET DE L'IS.
MODIFIE L'ART. 2 DU CGTI DANS SES DISPOSITIONS RELATIVES A L'IMPOSITION DES FRANCAIS DOMICILIES A L'ETRANGER.
DECIDE DES MESURES D'ALLEGEMENT FISCAL EN VUE DE FAVORISER LA FORMATION DE L'EPARGNE.DEFINIT L'EPARGNE VISEE PAR LES MESURES SUSDITES.
DECIDE DES MESURES TENDANT A LIMITER LA FRAUDE FISCALE.A CET EFFET PREVOIT LES PEINES MINIMUM ET MAXIMUM APPLICABLES,AINSI QUE LA PUBLICATION DES JUGEMENTS DE CONDAMNATION.
AUTORISE LE GOUVERNEMENT A REDUIRE LES TAUX DE CERTAINES TAXES." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000666440", "#text": "Décret du 10 avril 1937", "@sens": "source", "@cidtexte": "JORFTEXT000000666440", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1937-04-10" }, { "@id": "JORFTEXT000000848973", "#text": "Décret n°54-517 du 11 mai 1954", "@sens": "cible", "@cidtexte": "JORFTEXT000000848973", "@numtexte": "54-517", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1954-05-11" }, { "@id": "JORFTEXT000000691450", "#text": "Circulaire du 16 juin 1954", "@sens": "cible", "@cidtexte": "JORFTEXT000000691450", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1954-06-16" }, { "@id": "JORFTEXT000000491773", "#text": "Décret n°54-685 du 26 juin 1954", "@sens": "cible", "@cidtexte": "JORFTEXT000000491773", "@numtexte": "54-685", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1954-06-26" }, { "@id": "JORFTEXT000000844570", "#text": "Décret n°54-692 du 29 juin 1954", "@sens": "cible", "@cidtexte": "JORFTEXT000000844570", "@numtexte": "54-692", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1954-06-29" }, { "@id": "JORFTEXT000000844571", "#text": "Décret n°54-694 du 29 juin 1954", "@sens": "cible", "@cidtexte": "JORFTEXT000000844571", "@numtexte": "54-694", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1954-06-29" }, { "@id": "JORFTEXT000000283988", "#text": "Arrêté du 3 août 1954", "@sens": "cible", "@cidtexte": "JORFTEXT000000283988", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1954-08-03" }, { "@id": "JORFTEXT000000684506", "#text": "Loi n°54-805 du 13 août 1954", "@sens": "cible", "@cidtexte": "JORFTEXT000000684506", "@numtexte": "54-805", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1954-08-13" }, { "@id": "JORFARTI000001867768", "@num": "14", "#text": "Loi n°54-805 du 13 août 1954 - art. 14, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000684506", "@numtexte": "54-805", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1954-08-13" }, { "@id": "JORFTEXT000000691315", "#text": "Décret n°54-1075 du 4 novembre 1954", "@sens": "cible", "@cidtexte": "JORFTEXT000000691315", "@numtexte": "54-1075", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1954-11-04" }, { "@id": "JORFTEXT000000502669", "#text": "Décret n°54-1225 du 7 décembre 1954", "@sens": "cible", "@cidtexte": "JORFTEXT000000502669", "@numtexte": "54-1225", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1954-12-07" }, { "@id": "JORFTEXT000000834078", "#text": "Arrêté du 15 janvier 1955", "@sens": "cible", "@cidtexte": "JORFTEXT000000834078", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1955-01-15" }, { "@id": "JORFTEXT000000508207", "#text": "Décret n°55-618 du 20 mai 1955", "@sens": "cible", "@cidtexte": "JORFTEXT000000508207", "@numtexte": "55-618", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1955-05-20" }, { "@id": "JORFTEXT000000281314", "#text": "Arrêté du 9 juin 1955", "@sens": "cible", "@cidtexte": "JORFTEXT000000281314", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1955-06-09" }, { "@id": "JORFTEXT000000505109", "#text": "Décret n°55-834 du 23 juin 1955", "@sens": "cible", "@cidtexte": "JORFTEXT000000505109", "@numtexte": "55-834", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1955-06-23" }, { "@id": "JORFTEXT000000876142", "#text": "Décret n°55-867 du 30 juin 1955", "@sens": "cible", "@cidtexte": "JORFTEXT000000876142", "@numtexte": "55-867", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-06-30" }, { "@id": "JORFTEXT000000691331", "#text": "Décret n°55-868 du 30 juin 1955", "@sens": "cible", "@cidtexte": "JORFTEXT000000691331", "@numtexte": "55-868", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-06-30" }, { "@id": "JORFTEXT000000504194", "#text": "Loi n°56-1327 du 29 décembre 1956", "@sens": "cible", "@cidtexte": "JORFTEXT000000504194", "@numtexte": "56-1327", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1956-12-29" }, { "@id": "JORFARTI000001097022", "@num": "4", "#text": "Loi n°56-1327 du 29 décembre 1956 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000504194", "@numtexte": "56-1327", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1956-12-29" }, { "@id": "JORFTEXT000000503911", "#text": "Décret n°57-904 du 5 août 1957", "@sens": "cible", "@cidtexte": "JORFTEXT000000503911", "@numtexte": "57-904", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1957-08-05" }, { "@id": "JORFARTI000002285863", "@num": "2", "#text": "Décret n°57-904 du 5 août 1957 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000503911", "@numtexte": "57-904", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1957-08-05" }, { "@id": "JORFTEXT000000886689", "#text": "Ordonnance n°58-1374 du 30 décembre 1958", "@sens": "cible", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "JORFARTI000001697026", "@num": "3", "#text": "Ordonnance n°58-1374 du 30 décembre 1958 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "JORFTEXT000000705345", "#text": "RELATIVE A DIVERSES DISPOSITIONS D'ORDRE FISCAL ET DOUANIER", "@sens": "cible", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "JORFTEXT000000693505", "#text": "Décret n°60-881 du 6 août 1960", "@sens": "cible", "@cidtexte": "JORFTEXT000000693505", "@numtexte": "60-881", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1960-08-06" }, { "@id": "JORFTEXT000000849666", "#text": "Décret n°61-31 du 11 janvier 1961", "@sens": "cible", "@cidtexte": "JORFTEXT000000849666", "@numtexte": "61-31", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1961-01-11" }, { "@id": "JORFTEXT000000883508", "#text": "du 12 février 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000883508", "@typelien": "APPLICATION", "@naturetexte": "INSTRUCTIONEURO", "@datesignatexte": "1964-02-12" }, { "@id": "JORFTEXT000000695446", "#text": "Décret n°66-160 du 17 mars 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000695446", "@numtexte": "66-160", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-17" }, { "@id": "JORFTEXT000000330094", "#text": "Décret n°66-889 du 28 novembre 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000330094", "@numtexte": "66-889", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-11-28" }, { "@id": "JORFTEXT000000320878", "#text": "Loi n°67-1114 du 21 décembre 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFARTI000001096959", "@num": "11", "#text": "Loi n°67-1114 du 21 décembre 1967 - art. 11, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFARTI000001867615", "@num": "12", "#text": "Loi n°67-1114 du 21 décembre 1967 - art. 12, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFTEXT000000501320", "#text": "Loi n°68-1145 du 20 décembre 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000501320", "@numtexte": "68-1145", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-20" }, { "@id": "JORFARTI000001099996", "@num": "10", "#text": "Loi n°68-1145 du 20 décembre 1968 - art. 10, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000501320", "@numtexte": "68-1145", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-20" }, { "@id": "JORFTEXT000000329704", "#text": "du 26 mars 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000329704", "@typelien": "APPLICATION", "@naturetexte": "INSTRUCTIONEURO", "@datesignatexte": "1974-03-26" }, { "@id": "JORFTEXT000000174868", "#text": "ORDONNANCE92-254", "@sens": "cible", "@cidtexte": "JORFTEXT000000174868", "@nortexte": "DOMX9200003R", "@numtexte": "92-254", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1992-10-04" }, { "@id": "JORFTEXT000000565041", "#text": "LOI97-210", "@sens": "cible", "@cidtexte": "JORFTEXT000000565041", "@nortexte": "TASX9600116L", "@numtexte": "97-210", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-03-11" }, { "@id": "JORFTEXT000000383083", "#text": "DECRET97-638", "@sens": "cible", "@cidtexte": "JORFTEXT000000383083", "@nortexte": "TASL9710761D", "@numtexte": "97-638", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-31" }, { "@id": "JORFTEXT000000409237", "#text": "Décret2001-210", "@sens": "cible", "@cidtexte": "JORFTEXT000000409237", "@nortexte": "ECOX0104721D", "@numtexte": "2001-210", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-07" }, { "@id": "JORFTEXT000000244194", "#text": "Décret2004-15", "@sens": "cible", "@cidtexte": "JORFTEXT000000244194", "@nortexte": "ECOZ0300023D", "@numtexte": "2004-15", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-07" }, { "@id": "LEGIARTI000006310487", "@num": "812", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 812 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006290734", "@num": "52", "#text": "Code des marchés publics - art. 52 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069562", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006290733", "@num": "52", "#text": "Code des marchés publics - art. 52 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069562", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006290732", "@num": "52", "#text": "Code des marchés publics - art. 52 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069562", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049580258", "@num": "301 bis", "#text": "Code général des impôts, CGI. - art. 301 bis", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049580286", "@num": "302", "#text": "Code général des impôts, CGI. - art. 302 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315730", "@num": "L71", "#text": "Livre des procédures fiscales - art. L71 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°54-404 du 10 avril 1954", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "REFORME FISCALE", "TAXE FORFAITAIRE UNIQUE", "BOISSON", "ENGRAIS", "AGRICULTURE", "MATERIEL AGRICOLE", "MACHINISME AGRICOLE", "EQUIPEMENT", "IMPOT SUR LE REVENU", "DEDUCTION", "FRAIS", "CHARGE", "ENREGISTREMENT", "MUTATION A TITRE ONEREUX", "MARCHE PUBLIC", "OBLIGATION", "FISCALITE", "SECURITE SOCIALE" ] }, "TITREFULL": "Loi n°54-404 du 10 avril 1954 PORTANT REFORME FISCALE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000864818", "NUM": "54-404", "DATE_PUBLI": "1954-04-11", "DATE_TEXTE": "1954-04-10", "ORIGINE_PUBLI": "JORF du 11 avril 1954", "PAGE_DEB_PUBLI": 3481, "PAGE_FIN_PUBLI": 3512 } }, "META_COMMUN": { "ID": "JORFTEXT000000864818", "URL": "texte/version/JORF/TEXT/00/00/00/86/48/JORFTEXT000000864818.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX954404" } }, "RECT": { "CONTENU": "RECT. 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