{ "article": { "LEGIARTI000006308186": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "163 octies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308186", "URL": "article/LEGI/ARTI/00/00/06/30/81/LEGIARTI000006308186.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0163ALXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 248 C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 75-0 H", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000879790", "#text": "Décret 79-58 1979-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000879790", "@numtexte": "79-58", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-01-18" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006317123", "@num": "3", "#text": "Loi n°78-741 du 13 juillet 1978 - art. 3 (P)", "@sens": "source", "@cidtexte": "JORFTEXT000000518241", "@numtexte": "78-741", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-07-13" }, { "@id": "JORFTEXT000000339250", "#text": "LOI 79-12 1979-01-03 ART. 27 ET ART. 28", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179868", "@fin": "1988-01-06", "#text": "REVENU GLOBAL.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162778", "@fin": "1990-06-15", "#text": "REVENUS IMPOSABLES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147114", "@fin": "1990-06-15", "#text": "IMPOT SUR LE REVENU", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133863", "@fin": "1990-06-15", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006308186", "@fin": "1983-01-01", "@num": "163 octies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006308187", "@fin": "1998-04-22", "@num": "163 octies", "@etat": "PERIME", "@debut": "1983-01-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les valeurs dont l'achat ouvre droit à déduction sont les suivantes [*définition, liste*] :
\n
1° Les actions de sociétés françaises inscrites à la cote officielle ou au compartiment spécial du hors cote des bourses françaises de valeurs ou qui, inscrites au hors cote des bourses françaises de valeurs, font l'objet de transactions d'une importance et d'une fréquence qui seront fixées par décret (1). Sont toutefois exclues les actions de sociétés d'investissement dont les actifs ne sont pas composés pour 75 % [*pourcentage*] d'actions de sociétés françaises ;
\n
2° Les actions de sociétés françaises, autres que celles des sociétés d'investissement, ne répondant pas aux conditions prévues au 1° lorsqu'elles sont émises à l'occasion d'une opération de constitution ou d'augmentation de capital en numéraire réalisée après le 1er juin 1978 [*date*], sous réserve qu'elles soient matériellement créées ;
\n
3° Les parts de sociétés à responsabilité limitée souscrites à l'occasion d'une opération de constitution ou d'augmentation de capital en numéraire réalisée après le 1er juin 1978 ;
\n
4° Les droits ou bons de souscriptions ou d'attribution attachés à ces actions ;
\n
5° Les actions de sociétés d'investissement à capital variable, sous réserve que ces sociétés emploient plus de 60 % de leurs actifs en valeurs et droits mentionnés aux 1°, 2° et 4° ;
\n
6° Les parts de fonds communs de placements sous réserve que ces fonds emploient plus de 75 % de leurs actifs en valeurs et droits mentionnés aux 1° à 5°.
\n
Jusqu'au 31 décembre 1981 [*date limite*], les capitaux recueillis par une SICAV au cours du dernier mois de l'année civile peuvent être intégralement placés en valeurs à court terme émises ou garanties par l'Etat sous condition d'être investis conformément aux normes précisées au premier alinéa avant la fin du premier trimestre de l'année suivante.
\n
Les conditions dans lesquelles les SICAV font apparaître ces placements dans leurs situations comptables sont précisées par décret (2).
\n
1) Cf. Annexe II, art. 75-0 H.
\n
2) Décret n° 79-58 du 18 janvier 1979 (J.O. du 23).
" } }, "LEGIARTI000006308187": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "163 octies", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1983-01-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006308187", "URL": "article/LEGI/ARTI/00/00/06/30/81/LEGIARTI000006308187.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0163ALXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 248 C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 75-0 H", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317123", "@num": "3", "#text": "Loi n°78-741 du 13 juillet 1978 - art. 3 (P)", "@sens": "source", "@cidtexte": "JORFTEXT000000518241", "@numtexte": "78-741", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-07-13" }, { "@id": "JORFARTI000001496825", "@num": "27", "#text": "Loi n°79-12 du 3 janvier 1979 - art. 27, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "LEGIARTI000006290918", "@num": "28", "#text": "Loi n°79-12 du 3 janvier 1979 - art. 28 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFTEXT000000879790", "#text": "Décret 79-58 1979-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000879790", "@numtexte": "79-58", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-01-18" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Edition du 10 juillet 1983", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000503959", "#text": "Loi 82-1126 1982-12-29 art. 66-9 Finances pour 1983 JORF 30 décembre 1982 en vigueur le 1er janvier 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFTEXT000000691996", "#text": "Loi 83-1 1983-01-03 art. 47 JORF 4 janvier 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000691996", "@numtexte": "83-1", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-03" }, { "@id": "JORFARTI000002277205", "@num": "47", "#text": "Loi n°83-1 du 3 janvier 1983 - art. 47, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000691996", "@numtexte": "83-1", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-03" }, { "@id": "JORFTEXT000000313515", "#text": "Décret 83-64 1983-01-28", "@sens": "source", "@cidtexte": "JORFTEXT000000313515", "@numtexte": "83-64", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-01-28" }, { "@id": "JORFTEXT000000740653", "#text": "Décret 98-400 1998-05-22", "@sens": "source", "@cidtexte": "JORFTEXT000000740653", "@nortexte": "ECOF9800021D", "@numtexte": "98-400", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-05-22" }, { "@id": "LEGIARTI000006330817", "@num": "1", "#text": "Décret n°98-400 du 22 mai 1998 - art. 1 () JORF 24 mai 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000740653", "@nortexte": "ECOF9800021D", "@numtexte": "98-400", "@typelien": "PEREMPTION", "@naturetexte": "DECRET", "@datesignatexte": "1998-05-22" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199073", "@fin": "1998-04-22", "#text": "1° : Régime applicable du 1er juin 1978 au 31 décembre 1981.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197239", "@fin": "1998-04-22", "#text": "b : Détaxation du revenu investi en actions", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191588", "@fin": "2999-01-01", "#text": "I : Revenu imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179574", "@fin": "2999-01-01", "#text": "2e Sous-section : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006308186", "@fin": "1983-01-01", "@num": "163 octies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006308187", "@fin": "1998-04-22", "@num": "163 octies", "@etat": "PERIME", "@debut": "1983-01-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les valeurs dont l'achat ouvre droit à déduction sont les suivantes :
\n
1° Les actions de sociétés françaises inscrites à la cote officielle ou au second marché des bourses françaises de valeurs (1) ou qui, inscrites au hors cote, font l'objet de transactions d'une importance et d'une fréquence qui seront fixées par décret (2). Sont toutefois exclues les actions de sociétés d'investissement dont les actifs ne sont pas composés pour 75 % d'actions de sociétés françaises ;
\n
2° Les actions de sociétés françaises, autres que celles des sociétés d'investissement, ne répondant pas aux conditions prévues au 1° lorsqu'elles sont émises à l'occasion d'une opération de constitution ou d'augmentation de capital en numéraire réalisée après le 1er juin 1978, sous réserve qu'elles soient matériellement créées ;
\n
3° Les parts de sociétés à responsabilité limitée souscrites à l'occasion d'une opération de constitution ou d'augmentation de capital en numéraire réalisée après le 1er juin 1978 ;
\n
4° Les droits ou bons de souscriptions ou d'attribution attachés à ces actions ;
\n
5° Les actions de sociétés d'investissement à capital variable, sous réserve que ces sociétés emploient plus de 60 % de leurs actifs en valeurs et droits mentionnés aux 1°, 2° et 4° ;
\n
6° Les parts de fonds communs de placements sous réserve que ces fonds emploient plus de 75 % de leurs actifs en valeurs et droits mentionnés aux 1° à 5°.
\n
Les capitaux recueillis par une SICAV au cours du dernier mois de l'année civile peuvent être intégralement placés en valeurs à court terme émises ou garanties par l'Etat sous condition d'être investis conformément aux normes précisées au premier alinéa avant la fin du premier trimestre de l'année suivante.
\n
Les conditions dans lesquelles les SICAV font apparaître ces placements dans leurs situations comptables sont précisées par décret (3).
\n
(1) Le second marché s'est substitué au compartiment spécial du hors cote (Loi n° 83-1 du 3 janvier 1983, art. 47).
\n
(2) Cf. Annexe II, art. 75-0 H.
\n
(3) Décret n° 79-58 du 18 janvier 1979 (J.O. du 23) modifié par le décret n° 83-64 du 28 janvier 1983 (J.O. du 30).
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006308187", "cible": false, "cidtexte": "JORFTEXT000000879790", "id": "JORFTEXT000000879790", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006308186", "cible": false, "cidtexte": "JORFTEXT000000879790", "id": "JORFTEXT000000879790", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000879790": { "SM": { "CONTENU": "LES SICAV VISEES A L'ART. 3 DE LA LOI 78-741 DU 13-07-1978, FONT APPARAITRE SOUS L'INTITULE \"SOUSCRIPTIONS EN ATTENTE D'AFFECTATION, ART. 28 DE LA LOI 79-12 DU 03-01-1979\" 1 L'ACTIF DE LEUR BILAN ET DANS LA COMPOSITION DE LEUR ACTIF PUBLIEE TRIMESTRIELLEMENT, LE MONTANT DES EMPLOIS FAITS EN VALEURS A COURT TERME EMISES OU GARANTIES PAR L'ETAT." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000518241", "#text": "Loi n°78-741 du 13 juillet 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000518241", "@numtexte": "78-741", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-13" }, { "@id": "JORFTEXT000000313515", "#text": "Décret n°83-64 du 28 janvier 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000313515", "@numtexte": "83-64", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1983-01-28" }, { "@id": "LEGIARTI000006308186", "@num": "163 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308187", "@num": "163 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°79-58 du 18 janvier 1979", "MCS_TXT": { "MC": [ "COMMERCE", "INDUSTRIE", "BOURSE DE VALEUR", "COB", "COMMISSION DES OPERATIONS DE BOURSE", "SOCIETE", "SOCIETE D'INVESTISSEMENT" ] }, "TITREFULL": "Décret n°79-58 du 18 janvier 1979" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000879790", "NUM": "79-58", "DATE_PUBLI": "1979-01-23", "DATE_TEXTE": "1979-01-18", "ORIGINE_PUBLI": "JORF du 23 janvier 1979", "PAGE_DEB_PUBLI": 228 } }, "META_COMMUN": { "ID": "JORFTEXT000000879790", "URL": "texte/version/JORF/TEXT/00/00/00/87/97/JORFTEXT000000879790.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX97958" } } }, "JORFTEXT000000313515": { "SM": { "CONTENU": "MODIFICATION DE L'ART. 1 DU DECRET 7958 DU 18-01-1979 RELATIF AUX SOCIETES D'INVESTISSEMENT A CAPITAL VARIABLE (SICAV): RENSEIGNEMENT QUE LES SICAV DOIVENT FOURNIR A LA COMMISSION DES OPERATIONS DE BOURSE (COB) AVANT LE 31 JANVIER DE CHAQUE ANNEE.
APPLICATION DE L'ART. 66 DE LA LOI 821126 DU 29-12-1982 DE FINANCES POUR 1983." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318794", "@num": "1", "#text": "Décret n°79-58 du 18 janvier 1979 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000879790", "@numtexte": "79-58", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-01-18" }, { "@id": "JORFTEXT000000879790", "#text": "Décret n°79-58 du 18 janvier 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000879790", "@numtexte": "79-58", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-01-18" }, { "@id": "JORFTEXT000000503959", "#text": "Loi n°82-1126 du 29 décembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFARTI000002278535", "@num": "66", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 66", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006308187", "@num": "163 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°83-64 du 28 janvier 1983", "MCS_TXT": { "MC": [ "SOCIETE", "SOCIETE D'INVESTISSEMENT", "SICAV", "COB", "COMPTE RENDU", "ALLEGEMENT" ] }, "TITREFULL": "Décret n°83-64 du 28 janvier 1983 FIXANT LES CONDITIONS D'APPLICATION DE L'ART. 163-OCTIES DU CODE GENERAL DES IMPOTS" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000313515", "NUM": "83-64", "DATE_PUBLI": "1983-01-30", "DATE_TEXTE": "1983-01-28", "ORIGINE_PUBLI": "JORF du 30 janvier 1983", "PAGE_DEB_PUBLI": 464 } }, "META_COMMUN": { "ID": "JORFTEXT000000313515", "URL": "texte/version/JORF/TEXT/00/00/00/31/35/JORFTEXT000000313515.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX98364" } } }, "JORFTEXT000000518241": { "SM": { "CONTENU": "ART. 1 A 8 : DETAXATION DU REVENU INVESTI EN ACTIONS.
ART. 9 A 13 : FISCALITE DES FONDS PROPRES DES ENTREPRISES.
ART. 14 A 23 CREATION D'ACTIONS A DIVIDENDE PRIORITAIRE SANS DROIT DE VOTE : MODIFIE L'ART. 174 (DROIT DE VOTE ATTACHE AUX ACTIONS DE CAPITAL OU DE JOUISSANCE) 177 (CONDITION DE LIMITATION DU NOMBRE DE VOIX A TOUTES LES ACTIONS) DE LA LOI 66537 DU 24-07-1966 SUR LES SOCIETES COMMERCIALES
INSERE LES ART. 177-1 (CREATION D'ACTIONS A DIVIDENDE PRIORITAIRE SANS DROIT DE VOTE) 269 AL. 1 A 269-9 (SUR LES DIVIDENDES PRIORITAIRES), 417-1, 467-1 A 467-3 (SANCTIONS).
ART. 24 A 33 : DES PRETS PARTICIPATIFS (REGIME GENERAL DES PRETS, PRETS PARTICIPATIFS ACCORDES PAR L'ETAT.
ART. 34 ET 35 : ADAPTATION DE CERTAINES DISPOSITIONS FISCALES EN VUE DE FAVORISER LES INVESTISSEMENTS PRODUCTIFS." }, "ABRO": { "CONTENU": "Texte partiellement codifié dans le nouveau code monétaire et financier (ordonnance 2000-1223): articles 24 à 26, 27 (al.1), 28, 31, 32, 33 (al.1)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000006277702", "@num": "174", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 174 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006277729", "@num": "177", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 177 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006277738", "@num": "177-1", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 177-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006279722", "@num": "269", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 269 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006279732", "@num": "269-1", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 269-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006279750", "@num": "269-2", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 269-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006279775", "@num": "269-3", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 269-3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006279789", "@num": "269-4", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 269-4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006279797", "@num": "269-5", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 269-5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006279812", "@num": "269-6", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 269-6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006279815", "@num": "269-7", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 269-7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006279817", "@num": "269-8", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 269-8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006279820", "@num": "269-9", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 269-9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006281395", "@num": "376", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 376 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006281932", "@num": "417-1", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 417-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006282670", "@num": "467-1", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 467-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006282681", "@num": "467-2", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 467-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006282688", "@num": "467-3", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 467-3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CREATION", "@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": "JORFARTI000001292772", "@num": "174", "#text": "LOI n° 66-537 du 24 juillet 1966 - art. 174", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000522254", "#text": "Loi n°76-1232 du 29 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@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": "LEGIARTI000006317131", "@num": "10", "#text": "Loi n°78-741 du 13 juillet 1978 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518241", "@numtexte": "78-741", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-13" }, { "@id": "LEGIARTI000006317138", "@num": "24", "#text": "Loi n°78-741 du 13 juillet 1978 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518241", "@numtexte": "78-741", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-13" }, { "@id": "LEGIARTI000006317137", "@num": "24", "#text": "Loi n°78-741 du 13 juillet 1978 - art. 24 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518241", "@numtexte": "78-741", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-13" }, { "@id": "LEGIARTI000006317127", "@num": "6", "#text": "Loi n°78-741 du 13 juillet 1978 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518241", "@numtexte": "78-741", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-13" }, { "@id": "JORFTEXT000000335527", "#text": "Décret n°78-1065 du 9 novembre 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000335527", "@numtexte": "78-1065", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGITEXT000006062766", "#text": "Décret n°78-1065 du 9 novembre 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000335527", "@numtexte": "78-1065", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006323449", "@num": "1", "#text": "Décret n°78-1065 du 9 novembre 1978 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000335527", "@numtexte": "78-1065", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006323449", "@num": "1", "#text": "Décret n°78-1065 du 9 novembre 1978 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000335527", "@numtexte": "78-1065", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006323465", "@num": "14", "#text": "Décret n°78-1065 du 9 novembre 1978 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000335527", "@numtexte": "78-1065", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "LEGIARTI000006323467", "@num": "16", "#text": "Décret n°78-1065 du 9 novembre 1978 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000335527", "@numtexte": "78-1065", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "JORFTEXT000000339250", "#text": "Loi n°79-12 du 3 janvier 1979", "@sens": "cible", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFTEXT000000339250", "#text": "Loi n°79-12 du 3 janvier 1979", "@sens": "cible", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFARTI000001884369", "@num": "11", "#text": "Loi n°79-12 du 3 janvier 1979 - art. 11, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFARTI000001884468", "@num": "25", "#text": "Loi n°79-12 du 3 janvier 1979 - art. 25, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFARTI000001496825", "@num": "27", "#text": "Loi n°79-12 du 3 janvier 1979 - art. 27, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFARTI000001496825", "@num": "27", "#text": "Loi n°79-12 du 3 janvier 1979 - art. 27, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "LEGIARTI000006273292", "@num": "29", "#text": "Loi n°79-12 du 3 janvier 1979 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFARTI000001309991", "@num": "29", "#text": "Loi n°79-12 du 3 janvier 1979 - art. 29, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFTEXT000000879790", "#text": "Décret n°79-58 du 18 janvier 1979", "@sens": "cible", "@cidtexte": "JORFTEXT000000879790", "@numtexte": "79-58", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-01-18" }, { "@id": "JORFTEXT000000461306", "#text": "Arrêté du 17 décembre 1979", "@sens": "cible", "@cidtexte": "JORFTEXT000000461306", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1979-12-17" }, { "@id": "JORFTEXT000000833410", "#text": "Arrêté du 23 décembre 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000833410", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1980-12-23" }, { "@id": "JORFTEXT000000838506", "#text": "Arrêté du 8 janvier 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000838506", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1981-01-08" }, { "@id": "JORFTEXT000000677022", "#text": "Arrêté du 16 décembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000677022", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1981-12-16" }, { "@id": "JORFTEXT000000691996", "#text": "Loi n°83-1 du 3 janvier 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000691996", "@numtexte": "83-1", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-03" }, { "@id": "JORFARTI000001867205", "@num": "21", "#text": "Loi n°83-1 du 3 janvier 1983 - art. 21, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000691996", "@numtexte": "83-1", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-03" }, { "@id": "JORFTEXT000000530328", "#text": "LOI94-678", "@sens": "cible", "@cidtexte": "JORFTEXT000000530328", "@nortexte": "SPSX9300163L", "@numtexte": "94-678", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "JORFTEXT000000574488", "#text": "Ordonnance2000-1223", "@sens": "cible", "@cidtexte": "JORFTEXT000000574488", "@nortexte": "ECOX0000098P", "@numtexte": "2000-1223", "@typelien": "ABROGE", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000574488", "#text": "Ordonnance2000-1223", "@sens": "cible", "@cidtexte": "JORFTEXT000000574488", "@nortexte": "ECOX0000098P", "@numtexte": "2000-1223", "@typelien": "MODIFIE", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006529276", "@num": "4", "#text": "Loi n°2001-1 du 3 janvier 2001 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000403595", "@nortexte": "MAEX0000132L", "@numtexte": "2001-1", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-01-03" }, { "@id": "JORFARTI000030006942", "#text": "ARRÊTÉ du 26 décembre 2014 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030006380", "@nortexte": "EINT1430002A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-26" }, { "@id": "LEGIARTI000006307352", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307349", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307350", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307345", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307351", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307346", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307347", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307348", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303028", "@num": "163 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308591", "@num": "209 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308592", "@num": "209 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308590", "@num": "209 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 sexies (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308642", "@num": "214 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 214 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308643", "@num": "214 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 214 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308644", "@num": "214 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 214 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308640", "@num": "214 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 214 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308639", "@num": "214 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 214 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308641", "@num": "214 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 214 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307555", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745578", "@num": "L931-10", "#text": "Code de la sécurité sociale. - art. L931-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745579", "@num": "L931-10", "#text": "Code de la sécurité sociale. - art. L931-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652112", "@num": "L313-13", "#text": "Code monétaire et financier - art. L313-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652122", "@num": "L313-16", "#text": "Code monétaire et financier - art. 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