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modification des articles 196, 214, 262, 264, 358 et de l'annexe II.\nA partir du 01-01-2011 : modification des articles 53, 54.\nA partir du 01-01-2013 : modification de l'article 56.\nA partir du 01-01-2015 : modification de la sous-section 8 de la section 3 du chapitre 3 du tire V : comportant l'article 58, modification des articles 59, 59 bis, abrogation de l'article 59 ter, modification de l'article 204, du titre du chapitre 6 du titre XII, abrogation de l'article 357, modificaton de l'article 358, modification du titre de la section 2 du chapitre 6 du titre XII, création de l'article 358 bis, modification des articles 359 à 369, création de la section 3 au chapitre 6 du titre XII comportant les articles 369 bis, 369 ter, 369 quater, 369 quinquies, 369 sexies, 369 septies, 369 octies, 369 nonies, 369 decies, 369 undecies et 369 duodecies, modification de l'annexe II.\nLa présente directive entre en vigueur le 20-02-2008. \nLa date d'échéance de transposition de cette directive en droit interne par les Etats membres n'est pas précisée.Transposition complète de la présente directive par la loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 (article 102) ; le décret no 2010-413 du 27 avril 2010 relatif au remboursement de la taxe sur la valeur ajoutée\naux assujettis établis dans un autre Etat membre de l’Union européenne ou dans un Etat\ntiers et à la mise en oeuvre des dispositions concernant le lieu des prestations de services en matière de taxe sur la valeur ajoutée ; le décret no 2010-789 du 12 juillet 2010 relatif à la mise en œuvre de diverses dispositions communautaires en matière de taxe sur la valeur ajoutée ; l'arrêté du 23 juillet 2010 relatif aux modalités de transmission de la déclaration européenne de services (DES) ; l'arrêté du 27 juillet 2010 portant création par la direction générale des douanes et droits indirects d’un traitement automatisé des déclarations européennes de services." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000706169", "#text": "Directive Européenne n°2006-112 du 28 novembre 2006, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000706169", "@nortexte": "32006L0112", "@numtexte": "2006-112", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2006-11-28" }, { "@id": "JORFTEXT000021557902", "#text": "LOI n°2009-1673 du 30 décembre 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "TRANSPOSITION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "JORFTEXT000022144917", "#text": "Décret n°2010-413 du 27 avril 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022144917", "@nortexte": "ECEL0930548D", "@numtexte": "2010-413", "@typelien": "TRANSPOSITION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "JORFTEXT000022477029", "#text": "Décret n°2010-789 du 12 juillet 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022477029", "@nortexte": "ECEE1012424D", "@numtexte": "2010-789", "@typelien": "TRANSPOSITION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-12" }, { "@id": "JORFTEXT000022673720", "#text": "Arrêté du 23 juillet 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022673720", "@nortexte": "BCRD1020311A", "@typelien": "TRANSPOSITION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-23" }, { "@id": "JORFTEXT000022683667", "#text": "Arrêté du 27 juillet 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022683667", "@nortexte": "BCRD1020708A", "@typelien": "TRANSPOSITION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-27" } ] }, "TITRE": "Directive 2008/8/CE du Conseil du 12 février 2008", "MCS_TXT": { "MC": [ "ACQUISITION INTRACOMMUNAUTAIRE", "ANTIQUITE", "ASSUJETTI", "ASSUJETTI-REVENDEUR", "BASE D'IMPOSITION", "DROIT A DEDUCTION", "ENCHERE PUBLIQUE", "EVASION FISCALE", "EXONERATION", "EXPORTATION", 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États membres relatives aux taxes sur le chiffre d'affaires ; de la sixième directive 77/388/CEE du Conseil, du 17 mai 1977, en matière d'harmonisation des législations des États membres relatives aux taxes sur le chiffre d'affaires - Système commun de taxe sur la valeur ajoutée: assiette uniforme directives. La date d'échéance de transposition de cette directive en droit interne par les États membres n'est pas précisée. La présente directive entre en vigueur le 01-01-2007. Transposition complète par la loi n° 2007-1824 du 25 décembre 2007 de finances rectificative pour 2007. Abrogation des articles 228, 231, 246 de la présente directive." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878801", "#text": "Première directive 67/227/CEE du Conseil, du 11 avril 1967, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000878801", "@nortexte": "31967L0227", "@numtexte": "67-227", "@typelien": "ABROGE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1967-04-11" }, { "@id": "JORFTEXT000000692054", "#text": "Sixième directive 77/388/CEE du Conseil, du 17 mai 1977, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000692054", "@nortexte": "31977L0388", "@numtexte": "77-388", "@typelien": "ABROGE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1977-05-17" }, { "@id": "JORFTEXT000000334376", "#text": "Directive Européenne n°2006-138 du 19 décembre 2006", "@sens": "cible", "@cidtexte": "JORFTEXT000000334376", "@nortexte": "306L0138", "@numtexte": "2006-138", "@typelien": "MODIFIE", "@naturetexte": 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décembre 2017 , v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036324917", "@nortexte": "32017L2455", "@numtexte": "2017-2455", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2017-12-05" }, { "@id": "JORFTEXT000037171357", "#text": "Directive (UE) 2018/912 du Conseil du 22 juin 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037171357", "@nortexte": "32018L0912", "@numtexte": "2018-912", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2018-06-22" }, { "@id": "JORFTEXT000037600962", "#text": "Directive (UE) 2018/1695 du Conseil du 6 novembre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037600962", "@nortexte": "32018L1695", "@numtexte": "2018-1695", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2018-11-06" }, { "@id": "JORFTEXT000037612744", "#text": "Directive (UE) 2018/1713 du Conseil du 6 novembre 2018, v. init.", "@sens": "cible", "@cidtexte": 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"2019-475", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2019-02-18" }, { "@id": "JORFTEXT000039454830", "#text": "Directive (UE) 2019/1995 du Conseil du 21 novembre 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000039454830", "@nortexte": "32019L1995", "@numtexte": "2019-1995", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2019-11-21" }, { "@id": "JORFTEXT000039845366", "#text": "Directive (UE) 2019/2235 du Conseil du 16 décembre 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000039845366", "@nortexte": "32019L2235", "@numtexte": "2019-2235", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2019-12-16" }, { "@id": "JORFTEXT000043090319", "#text": "Directive (UE) 2020/284 du Conseil du 18 février 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000043090319", "@nortexte": "32020L0284", "@numtexte": "2020-284", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2020-02-18" }, { "@id": "JORFTEXT000043092302", "#text": "Directive (UE) 2020/285 du Conseil du 18 février 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000043092302", "@nortexte": "32020L0285", "@numtexte": "2020-285", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2020-02-18" }, { "@id": "JORFTEXT000045763990", "#text": "Directive (UE) 2020/1756 du Conseil du 20 novembre 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045763990", "@nortexte": "32020L1756", "@numtexte": "2020-1756", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2020-11-20" }, { "@id": "JORFTEXT000045769621", "#text": "Directive (UE) 2020/2020 du Conseil du 7 décembre 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045769621", "@nortexte": "32020L2020", "@numtexte": "2020-2020", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2020-12-07" }, { "@id": "JORFTEXT000045635688", "#text": "Directive (UE) 2021/1159 du Conseil du 13 juillet 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045635688", "@nortexte": "32021L1159", "@numtexte": "2021-1159", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2021-07-13" }, { "@id": "JORFTEXT000045719910", "#text": "Directive (UE) 2022/542 du Conseil du 5 avril 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045719910", "@nortexte": "32022L0542", "@numtexte": "2022-542", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2022-04-05" }, { "@id": "JORFTEXT000045998973", "#text": "Directive (UE) 2022/890 du Conseil du 3 juin 2022, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000045998973", "@nortexte": "32022L0890", "@numtexte": "2022-890", "@typelien": "MODIFICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2022-06-03" }, { "@id": "LEGIARTI000018617950", "@num": "96 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022497151", "@num": "96 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Directive 2006/112/CE du Conseil du 28 novembre 2006", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "TAXE SUR LA VALEUR AJOUTEE", "TVA", "SYSTEME COMMUN", "ASSUJETTI", "OPERATION IMPOSABLE", "LIEU", "IMPORTATION DE BIEN", "PRESTATION DE SERVICE", "ACQUISITION INTRACOMMUNAUTAIRE", "BASE D'IMPOSITION", "TAUX NORMAL", "TAUX REDUIT", "EXONERATION", "PRESTATION DE TRANSPORT", "EXPORTATION", "TRANSPORT INTERNATIONAL", "TRAFIC INTERNATIONAL DE BIENS", "DROIT A DEDUCTION", "PERSONNE NON ASSUJETTI", "IDENTIFICATION", "FACTURE", "OBJET D'ART", "ANTIQUITE", "ASSUJETTI-REVENDEUR", "VENTE", "ENCHERE PUBLIQUE", "FRAUDE", "EVASION FISCALE", "COMITE CONSULTATIF", "HARMONISATION FISCALE", "ASSIETTE DE L'IMPOT", "PRESTATION DE SERVICES", "DISTRIBUTION COMMERCIALE", "LIVRAISON", "IMPOT SUR LA CONSOMMATION", "EXONERATION FISCALE", "DEDUCTION FISCALE", "TRANSPOSITION COMPLETE" ] }, "TITREFULL": "Directive 2006/112/CE du Conseil du 28 novembre 2006 relative au système commun de taxe sur la valeur ajoutée" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000706169", "NOR": "32006L0112", "NUM": "2006-112", "DATE_PUBLI": "2006-12-11", "DATE_TEXTE": "2006-11-28", "ORIGINE_PUBLI": "JOUE L 347 du 11 décembre 2006", "PAGE_DEB_PUBLI": 1, "PAGE_FIN_PUBLI": 118 } }, "META_COMMUN": { "ID": "JORFTEXT000000706169", "URL": "texte/version/JORF/TEXT/00/00/00/70/61/JORFTEXT000000706169.xml", "NATURE": "DIRECTIVE_EURO", "ORIGINE": "JORF", "ANCIEN_ID": "1RX006112EL347" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000021557902": { "SM": { "CONTENU": "Modification du code général des impôts, du livre des procédures fiscales, du code de l'action sociale et des familles, du code du cinéma et de l'image animée, du code de la construction et de l'habitation, du code du tourisme, du code de l'environnement, du code des douanes, du code général des colletivités territoriales, du code monétaire et financier, du code des pensions militaires d'invalidité et des victimes de la guerre.\nModification de la loi de finances pour 2000 (n° 99-1172 du 30 décembre 1999) : modification de l'article 43. \nModification de la loi n° 95-115 du 4 février 1995 d'orientation pour l'aménagement et le développement du territoire : modification des articles 42, 52. \nModification de la loi n° 2005-781 du 13 juillet 2005 de programme fixant les orientations de la politique énergétique : modification de l'article 67. \nModification de la loi n° 48-977 du 16 juin 1948 relative à la taxe pour frais de chambre de métiers applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle : modification des articles 3, 6. \nModification de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 : modification des articles 3, 106, 51, 54. \nModification de la loi n° 83-8 du 7 janvier 1983 relative à la répartition de compétences entre les communes, les départements, les régions et l'Etat : modification de l'article 98. \nModification de la loi de finances pour 2003 (n° 2002-1575 du 30 décembre 2002) : modification des articles 134, 29. \nModification de la loi de finances pour 2004 (n° 2003-1311 du 30 décembre 2003) : modification des articles 55, 53. \nModification de la loi de finances pour 1992 (n° 91-1322 du 30 décembre 1991) : modification de l'article 21. \nModification de loi n° 96-987 du 14 novembre 1996 relative à la mise en œuvre du pacte de relance pour la ville : modification de l'article 4. \nModification de la loi de finances pour 1998 (n° 97-1269 du 30 décembre 1997) : modification de l'article 95. \nModification de la loi n° 2001-602 du 9 juillet 2001 d'orientation sur la forêt : modification de l'article 6. \nModification de la loi n° 2005-157 du 23 février 2005 relative au développement des territoires ruraux : modification des articles 137, 146. \nModification de la loi n° 2004-809 du 13 août 2004 relative aux libertés et responsabilités locales : modification des articles 154, 108. \nModification de la loi n° 2004-1484 du 30 décembre 2004 de finances pour 2005 : modification des articles 52, 93. \nModification de la loi n° 2006-1666 du 21 décembre 2006 de finances pour 2007 : modification de l'article 46. \nModification de la loi n° 2005-1719 du 30 décembre 2005 de finances pour 2006 : modification des articles 40, 46, 51, 47. \nModification de la loi de finances pour 1985 (n° 84-1208 du 29 décembre 1984) : modification de l'article 71. \nModification de la loi n° 2007-1824 du 25 décembre 2007 de finances rectificative pour 2007 : modification de l'article 88. \nModification de la loi n° 72-657 du 13 juillet 1972 : création des articles 4, 6, 7 ; abrogation de l'article 5. \nModification de la loi de finances pour 1987 (n° 86-1317 du 30 décembre 1986) : modification de l'article 6. \nModification de la loi de finances pour 1992 (n° 91-1322 du 30 décembre 1991) : modification de l'article 21. \nModification de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine : modification de l'article 27. \nModification de la loi n° 96-987 du 14 novembre 1996 relative à la mise en œuvre du pacte de relance pour la ville : modification de l'article 7. \nModification de loi n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008 : modification de l'article 30. \nModification de la la loi de finances pour 1991 (n° 90-1168 du 29 décembre 1990) : modification de l'article 124. \nModification de la loi n° 2006-888 du 19 juillet 2006 portant règlement définitif du budget de 2005 : modification de l'article 14. \nModification de la loi de finances rectificative pour 2002 (n° 2002-1576 du 30 décembre 2002) : modification de l'article 68. Abrogation de l'article 6 de la présente loi.\nAbrogation de l'article 79 de la présente loi.\nTransposition complète de la directive 2008/8/CE du Conseil modifiant la directive 2006/112/CE en ce qui concerne le lieu des prestations de services (article 102 de la présente loi) ; de la directive 2008/9/CE du Conseil du 12 février 2008 définissant les modalités du remboursement de la taxe sur la valeur ajoutée, prévu par la directive 2006/112/CE, en faveur des assujettis qui ne sont pas établis dans l’État membre du remboursement, mais dans un autre État membre. Transposition partielle de la directive 2008/117/CE du Conseil modifiant la directive 2006/112/CE relative au système commun de taxe sur la valeur ajoutée, afin de lutter contre la fraude fiscale liée aux opérations intracommunautaires." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000018152268", "#text": "Directive 2008/8/CE du Conseil du 12 février 2008 , v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000018152268", "@nortexte": "308L0008", "@numtexte": "2008-8", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2008-02-12" }, { "@id": "JORFTEXT000018152919", "#text": "Directive 2008/9/CE du Conseil du 12 février 2008 , v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000018152919", "@nortexte": "32008L0009", "@numtexte": "2008-9", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2008-02-12" }, { "@id": "JORFTEXT000020126134", "#text": "Directive 2008/117/CE du 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"@cidtexte": "JORFTEXT000022042723", "@nortexte": "SASG1008687A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-31" }, { "@id": "JORFTEXT000022042732", "#text": "Arrêté du 31 mars 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022042732", "@nortexte": "SASG1008688A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-31" }, { "@id": "JORFTEXT000022042741", "#text": "Arrêté du 31 mars 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022042741", "@nortexte": "SASG1008689A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-31" }, { "@id": "JORFTEXT000022042750", "#text": "Arrêté du 31 mars 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022042750", "@nortexte": "SASG1008690A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-31" }, { "@id": "JORFTEXT000022042759", "#text": "Arrêté du 31 mars 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022042759", "@nortexte": "SASG1008691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-31" }, { "@id": "JORFTEXT000022042768", "#text": "Arrêté du 31 mars 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022042768", "@nortexte": "SASG1008692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-31" }, { "@id": "JORFTEXT000022042777", "#text": "Arrêté du 31 mars 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022042777", "@nortexte": "SASG1008693A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-31" }, { "@id": "JORFTEXT000022042786", "#text": "Arrêté du 31 mars 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022042786", "@nortexte": "SASG1008694A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-31" }, { "@id": "JORFTEXT000022042795", "#text": "Arrêté du 31 mars 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022042795", "@nortexte": "SASG1008695A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-31" }, { "@id": "JORFTEXT000022042804", "#text": "Arrêté du 31 mars 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022042804", "@nortexte": "SASG1008696A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-31" }, { "@id": "JORFTEXT000022042813", "#text": "Arrêté du 31 mars 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022042813", "@nortexte": "SASG1008698A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-31" }, { "@id": "JORFTEXT000022078701", "#text": "Arrêté du 31 mars 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022078701", "@nortexte": "MTSA1007413A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-31" }, { "@id": "LEGITEXT000022125929", "#text": "Arrêté du 7 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022125027", "@nortexte": "BCRL1009049A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-07" }, { "@id": "JORFTEXT000022125027", "#text": "Arrêté du 7 avril 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022125027", "@nortexte": "BCRL1009049A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-07" }, { "@id": "LEGITEXT000022145664", "#text": "Décret n°2010-413\n du 27 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022144917", "@nortexte": "ECEL0930548D", "@numtexte": "2010-413", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "JORFTEXT000022144917", "#text": "Décret n°2010-413 du 27 avril 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022144917", "@nortexte": "ECEL0930548D", "@numtexte": "2010-413", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "JORFARTI000022149519", "#text": "Arrêté du 27 avril 2010 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022149515", "@nortexte": "ECEL1006804A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-27" }, { "@id": "JORFARTI000022166149", "@num": "1", "#text": "Décret n°2010-421 du 27 avril 2010 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022166146", "@nortexte": "ECEL1006799D", "@numtexte": "2010-421", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "JORFARTI000022166639", "@num": "2", "#text": "Décret n°2010-421 du 27 avril 2010 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022166146", "@nortexte": "ECEL1006799D", "@numtexte": "2010-421", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "JORFARTI000022166681", "@num": "3", "#text": "Décret n°2010-421 du 27 avril 2010 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022166146", "@nortexte": "ECEL1006799D", "@numtexte": "2010-421", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGITEXT000022193594", "#text": "Arrêté du 26 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022180159", "@nortexte": "IOCB1007041A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-26" }, { "@id": "JORFTEXT000022180159", "#text": "Arrêté du 26 avril 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022180159", "@nortexte": "IOCB1007041A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-26" }, { "@id": "JORFTEXT000022180495", "#text": "Décret n°2010-466 du 7 mai 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022180495", "@nortexte": "BCRB1012451D", "@numtexte": "2010-466", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-07" }, { "@id": "LEGITEXT000022183125", "#text": "Décret n°2010-466 du 7 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022180495", "@nortexte": "BCRB1012451D", "@numtexte": "2010-466", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-07" }, { "@id": "JORFTEXT000022180495", "#text": "Décret n°2010-466 du 7 mai 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022180495", "@nortexte": "BCRB1012451D", "@numtexte": "2010-466", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-07" }, { "@id": "LEGITEXT000022237202", "#text": "Arrêté du 26 avril 2010 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022235537", "@nortexte": "BCRD1011910A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-26" }, { "@id": "JORFTEXT000022235537", "#text": "Arrêté du 26 avril 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022235537", "@nortexte": "BCRD1011910A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-26" }, { "@id": "LEGITEXT000022301084", "#text": "Arrêté du 27 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022298472", "@nortexte": "ECET1013346A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-27" }, { "@id": "JORFTEXT000022298472", "#text": "Arrêté du 27 mai 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022298472", "@nortexte": "ECET1013346A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-27" }, { "@id": "LEGITEXT000022309499", "#text": "Décret n°2010-601\n du 3 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022308725", "@nortexte": "MCCT1005794D", "@numtexte": "2010-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-03" }, { "@id": "JORFTEXT000022308725", "#text": "Décret n°2010-601 du 3 juin 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022308725", "@nortexte": "MCCT1005794D", "@numtexte": "2010-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-03" }, { "@id": "LEGITEXT000022324918", "#text": "Décret n°2010-628\n du 9 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022324250", "@nortexte": "ECEL1010540D", "@numtexte": "2010-628", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-09" }, { "@id": "LEGITEXT000022324918", "#text": "Décret n°2010-628\n du 9 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022324250", "@nortexte": "ECEL1010540D", "@numtexte": "2010-628", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-09" }, { "@id": "JORFTEXT000022324250", "#text": "Décret n°2010-628 du 9 juin 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022324250", "@nortexte": "ECEL1010540D", "@numtexte": "2010-628", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-09" }, { "@id": "LEGITEXT000022331895", "#text": "Ordonnance n°2010-638\n du 10 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "JORFTEXT000022330885", "#text": "Ordonnance n°2010-638 du 10 juin 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "LEGITEXT000022373312", "#text": "Décret n°2010-675\n du 18 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022363485", "@nortexte": "BCRR1002376D", "@numtexte": "2010-675", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-18" }, { "@id": "JORFTEXT000022363485", "#text": "Décret n°2010-675 du 18 juin 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022363485", "@nortexte": "BCRR1002376D", "@numtexte": "2010-675", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-18" }, { "@id": "LEGITEXT000022411170", "#text": "Décret n°2010-713\n du 28 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022406814", "@nortexte": "ECEE1013135D", "@numtexte": "2010-713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "JORFARTI000022406819", "@num": "1", "#text": "Décret n°2010-713 du 28 juin 2010 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022406814", "@nortexte": "ECEE1013135D", "@numtexte": "2010-713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "JORFTEXT000022406814", "#text": "Décret n°2010-713 du 28 juin 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022406814", "@nortexte": "ECEE1013135D", "@numtexte": "2010-713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGITEXT000022409380", "#text": "Décret n°2010-714\n du 28 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022406825", "@nortexte": "ECEL1010512D", "@numtexte": "2010-714", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGIARTI000022420472", "#text": "Décret n°2010-741\n du 30 juin 2010 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022419661", "@nortexte": "ECEL1010412D", "@numtexte": "2010-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-30" }, { "@id": "JORFARTI000022419662", "#text": "Décret n°2010-741 du 30 juin 2010 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022419661", "@nortexte": "ECEL1010412D", "@numtexte": "2010-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-30" }, { "@id": "LEGITEXT000022495845", "#text": "Décret n°2010-789 du 12 juillet 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022477029", "@nortexte": "ECEE1012424D", "@numtexte": "2010-789", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-12" }, { "@id": "JORFARTI000022506946", "#text": "Avis n°337411 du 7 juillet 2010 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022506945", "@nortexte": "CETX1019501V", "@numtexte": "337411", "@typelien": "CITATION", "@naturetexte": "AVIS", "@datesignatexte": "2010-07-07" }, { "@id": "LEGITEXT000022659313", "#text": "Arrêté du 27 juillet 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022630446", "@nortexte": "MTSA1020351A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-27" }, { "@id": "JORFTEXT000022630446", "#text": "Arrêté du 27 juillet 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022630446", "@nortexte": "MTSA1020351A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-27" }, { "@id": "LEGITEXT000022741763", "#text": "Décret n°2010-961\n du 25 août 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022741137", "@nortexte": "JSAA1012917D", "@numtexte": "2010-961", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-08-25" }, { "@id": "LEGITEXT000022763688", "#text": "Arrêté du 12 août 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022758928", "@nortexte": "MTSA1021776A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-12" }, { "@id": "LEGIARTI000022763695", "@num": "1", "#text": "Arrêté du 12 août 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022758928", "@nortexte": "MTSA1021776A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-12" }, { "@id": "JORFTEXT000022758928", "#text": "Arrêté du 12 août 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022758928", "@nortexte": "MTSA1021776A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-12" }, { "@id": "LEGITEXT000022798142", "#text": "Arrêté du 12 août 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022796521", "@nortexte": "ESRS1020993A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-12" }, { "@id": "LEGITEXT000022798162", "#text": "Arrêté du 12 août 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022796535", "@nortexte": "ESRS1021005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-12" }, { "@id": "JORFTEXT000022796521", "#text": "Arrêté du 12 août 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022796521", "@nortexte": "ESRS1020993A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-12" }, { "@id": "JORFTEXT000022796535", "#text": "Arrêté du 12 août 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022796535", "@nortexte": "ESRS1021005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-12" }, { "@id": "LEGITEXT000022835282", "#text": "Arrêté du 16 septembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022834918", "@nortexte": "IMIK1023816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-16" }, { "@id": "JORFTEXT000022834918", "#text": "Arrêté du 16 septembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022834918", "@nortexte": "IMIK1023816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-16" }, { "@id": "JORFTEXT000022866906", "#text": "Décret n°2010-1147 du 29 septembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022866906", "@nortexte": "BCRB1023160D", "@numtexte": "2010-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-29" }, { "@id": "JORFTEXT000022866906", "#text": "Décret n°2010-1147 du 29 septembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022866906", "@nortexte": "BCRB1023160D", "@numtexte": "2010-1147", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-29" }, { "@id": "JORFTEXT000022917245", "#text": "Arrêté du 7 octobre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022917245", "@nortexte": "IMIK1025604A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-10-07" }, { "@id": "LEGITEXT000022917706", "#text": "Décret n°2010-1214\n du 13 octobre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022917234", "@nortexte": "MCCE1018116D", "@numtexte": "2010-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-13" }, { "@id": "JORFTEXT000022917234", "#text": "Décret n°2010-1214 du 13 octobre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022917234", "@nortexte": "MCCE1018116D", "@numtexte": "2010-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-13" }, { "@id": "JORFTEXT000022969480", "#text": "Arrêté du 21 octobre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022969480", "@nortexte": "DEVA1026314A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-10-21" }, { "@id": "LEGITEXT000022996841", "#text": "Arrêté du 28 octobre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022991218", "@nortexte": "MTSA1027762A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-10-28" }, { "@id": "JORFTEXT000022991218", "#text": "Arrêté du 28 octobre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022991218", "@nortexte": "MTSA1027762A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-10-28" }, { "@id": "JORFTEXT000023151669", "#text": "Décret n°2010-1458 du 30 novembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023151669", "@nortexte": "BCRB1030008D", "@numtexte": "2010-1458", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-11-30" }, { "@id": "JORFTEXT000023151669", "#text": "Décret n°2010-1458 du 30 novembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023151669", "@nortexte": "BCRB1030008D", "@numtexte": "2010-1458", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-11-30" }, { "@id": "LEGITEXT000023273165", "#text": "Arrêté du 9 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023261776", "@nortexte": "SCSA1032358A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-09" }, { "@id": "JORFTEXT000023261776", "#text": "Arrêté du 9 décembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023261776", "@nortexte": "SCSA1032358A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-09" }, { "@id": "JORFARTI000023317006", "#text": "Décision n°2010-623 DC du 28 décembre 2010 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023317005", "@nortexte": "CSCL1033761S", "@numtexte": "2010-623 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2010-12-28" }, { "@id": "JORFTEXT000023328771", "#text": "Décret n°2010-1679 du 29 décembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023328771", "@nortexte": "BCRB1023333D", "@numtexte": "2010-1679", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000023399491", "#text": "Décret n°2010-1679 du 29 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023328771", "@nortexte": "BCRB1023333D", "@numtexte": "2010-1679", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025074509", "@num": "51", "#text": "LOI n° 2010-1657 du 29 décembre 2010 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "JORFARTI000023315177", "@num": "108", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 108, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "JORFARTI000023314797", "@num": "51", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 51, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "JORFARTI000023315057", "@num": "89", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 89, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023347273", "@num": "51", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023347481", "@num": "89", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 89 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000023420793", "#text": "Arrêté du 30 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023335046", "@nortexte": "BCRB1023337A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "JORFTEXT000023335046", "#text": "Arrêté du 30 décembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023335046", "@nortexte": "BCRB1023337A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGITEXT000023410275", "#text": "Décret n°2010-1746\n du 30 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023334961", "@nortexte": "BCRB1032695D", "@numtexte": "2010-1746", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-30" }, { "@id": "JORFTEXT000023334961", "#text": "Décret n°2010-1746 du 30 décembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023334961", "@nortexte": "BCRB1032695D", "@numtexte": "2010-1746", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-30" }, { "@id": "JORFTEXT000023334961", "#text": "Décret n°2010-1746 du 30 décembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023334961", "@nortexte": "BCRB1032695D", "@numtexte": "2010-1746", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-30" }, { "@id": "LEGITEXT000023501795", "#text": "Décret n°2011-128\n du 31 janvier 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023492723", "@nortexte": "MENV1026742D", "@numtexte": "2011-128", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-01-31" }, { "@id": "JORFTEXT000023492723", "#text": "Décret n°2011-128 du 31 janvier 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023492723", "@nortexte": "MENV1026742D", "@numtexte": "2011-128", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-01-31" }, { "@id": "JORFTEXT000024142310", "#text": "Arrêté du 31 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024142310", "@nortexte": "SCSA1115220A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-31" }, { "@id": "JORFARTI000024152041", "#text": "Décret n°2011-645 du 9 juin 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024152033", "@nortexte": "EFIE1112221D", "@numtexte": "2011-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "JORFTEXT000024451917", "#text": "Arrêté du 26 juillet 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024451917", "@nortexte": "AGRE1120706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-07-26" }, { "@id": "JORFTEXT000024454155", "#text": "Arrêté du 26 juillet 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024454155", "@nortexte": "AGRE1120710A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-07-26" }, { "@id": "JORFTEXT000024457683", "#text": "Arrêté du 26 juillet 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024457683", "@nortexte": "AGRE1120717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-07-26" }, { "@id": "LEGITEXT000024630275", "#text": "Décret n°2011-1232\n du 3 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024629009", "@nortexte": "EFIE1108416D", "@numtexte": "2011-1232", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-03" }, { "@id": "JORFTEXT000024629009", "#text": "Décret n°2011-1232 du 3 octobre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024629009", "@nortexte": "EFIE1108416D", "@numtexte": "2011-1232", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-03" }, { "@id": "LEGITEXT000024666924", "#text": "Décret n°2011-1291\n du 13 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024665898", "@nortexte": "BCRB1118622D", "@numtexte": "2011-1291", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-13" }, { "@id": "JORFTEXT000024665898", "#text": "Décret n°2011-1291 du 13 octobre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024665898", "@nortexte": "BCRB1118622D", "@numtexte": "2011-1291", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-13" }, { "@id": "LEGITEXT000024684871", "#text": "Arrêté du 30 septembre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024683006", "@nortexte": "BCRD1127094A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-30" }, { "@id": "JORFTEXT000024683006", "#text": "Arrêté du 30 septembre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024683006", "@nortexte": "BCRD1127094A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-30" }, { "@id": "JORFTEXT000024928022", "#text": "Arrêté du 27 octobre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024928022", "@nortexte": "BCRB1128807A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-27" }, { "@id": "LEGITEXT000025008833", "#text": "Arrêté du 15 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025007113", "@nortexte": "BCRB1131885A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-15" }, { "@id": "JORFTEXT000025007113", "#text": "Arrêté du 15 décembre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025007113", "@nortexte": "BCRB1131885A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-15" }, { "@id": "LEGITEXT000025024369", "#text": "Décret n°2011-1935\n du 22 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025023655", "@nortexte": "EFIR1120626D", "@numtexte": "2011-1935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-22" }, { "@id": "LEGITEXT000025024369", "#text": "Décret n°2011-1935\n du 22 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025023655", "@nortexte": "EFIR1120626D", "@numtexte": "2011-1935", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-22" }, { "@id": "JORFTEXT000025023655", "#text": "Décret n°2011-1935 du 22 décembre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025023655", "@nortexte": "EFIR1120626D", "@numtexte": "2011-1935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-22" }, { "@id": "JORFTEXT000025047469", "#text": "Arrêté du 26 décembre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025047469", "@nortexte": "COTB1132564A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-26" }, { "@id": "JORFTEXT000025056369", "#text": "Arrêté du 29 décembre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025056369", "@nortexte": "COTB1132560A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-29" }, { "@id": "JORFTEXT000025061784", "#text": "Arrêté du 29 décembre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025061784", "@nortexte": "COTB1132541A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-29" }, { "@id": "LEGITEXT000025090478", "#text": "Décret n°2011-2064\n du 30 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060146", "@nortexte": "EFIE1113659D", "@numtexte": "2011-2064", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGITEXT000025090513", "#text": "Décret n°2011-2068\n du 30 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060241", "@nortexte": "EFIE1132175D", "@numtexte": "2011-2068", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "JORFTEXT000025060241", "#text": "Décret n°2011-2068 du 30 décembre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025060241", "@nortexte": "EFIE1132175D", "@numtexte": "2011-2068", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "JORFTEXT000025129962", "#text": "Arrêté du 3 janvier 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025129962", "@nortexte": "BCRB1131884A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-01-03" }, { "@id": "LEGITEXT000025748528", "#text": "Décret n°2012-559\n du 24 avril 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025746981", "@nortexte": "EFIE1205439D", "@numtexte": "2012-559", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-24" }, { "@id": "JORFARTI000025803659", "#text": "Décret n°2012-653 du 4 mai 2012 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025803650", "@nortexte": "EFIE1209360D", "@numtexte": "2012-653", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGITEXT000026345565", "#text": "Décret n°2012-1015\n du 3 septembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026344659", "@nortexte": "EFIE1016272D", "@numtexte": "2012-1015", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-09-03" }, { "@id": "LEGITEXT000026345565", "#text": "Décret n°2012-1015\n du 3 septembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026344659", "@nortexte": "EFIE1016272D", "@numtexte": "2012-1015", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-09-03" }, { "@id": "JORFTEXT000026344659", "#text": "Décret n°2012-1015 du 3 septembre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026344659", "@nortexte": "EFIE1016272D", "@numtexte": "2012-1015", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-09-03" }, { "@id": "LEGITEXT000026836476", "#text": "Arrêté du 21 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026831083", "@nortexte": "BUDB1240563A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-21" }, { "@id": "JORFTEXT000026831083", "#text": "Arrêté du 21 décembre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026831083", "@nortexte": "BUDB1240563A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-21" }, { "@id": "JORFTEXT000026835957", "#text": "Arrêté du 21 décembre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026835957", "@nortexte": "BUDB1242948A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-21" }, { "@id": "LEGITEXT000026884731", "#text": "Décret n°2012-1534\n du 28 décembre 2012 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000026863795", "@nortexte": "INTB1203267D", "@numtexte": "2012-1534", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-28" }, { "@id": "JORFTEXT000026863795", "#text": "Décret n°2012-1534 du 28 décembre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026863795", "@nortexte": "INTB1203267D", "@numtexte": "2012-1534", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-28" }, { "@id": "LEGITEXT000038660474", "#text": "Décret n°2012-1534 du 28 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026863795", "@nortexte": "INTB1203267D", "@numtexte": "2012-1534", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-28" }, { "@id": "LEGITEXT000027449545", "#text": "Décret n°2013-426\n du 24 mai 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027448369", "@nortexte": "EFIE1302603D", "@numtexte": "2013-426", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-05-24" }, { "@id": "JORFARTI000027506393", "#text": "Décret n°2013-463 du 3 juin 2013 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027506377", "@nortexte": "EFIE1308352D", "@numtexte": "2013-463", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-03" }, { "@id": "JORFARTI000027506659", "#text": "Décret n°2013-463 du 3 juin 2013 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027506377", "@nortexte": "EFIE1308352D", "@numtexte": "2013-463", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-03" }, { "@id": "JORFARTI000027547401", "#text": "Décision n°2013-323 QPC du 14 juin 2013 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027547400", "@nortexte": "CSCX1315476S", "@numtexte": "2013-323 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2013-06-14" }, { "@id": "JORFARTI000028225210", "#text": "Décision n°2013-355 QPC du 22 novembre 2013 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028225209", "@nortexte": "CSCX1328783S", "@numtexte": "2013-355 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2013-11-22" }, { "@id": "JORFTEXT000028380019", "#text": "Arrêté du 20 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028380019", "@nortexte": "BUDB1328148A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-20" }, { "@id": "JORFTEXT000028388243", "#text": "Arrêté du 20 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028388243", "@nortexte": "BUDB1328149A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-20" }, { "@id": "JORFARTI000028401559", "@num": "45", "#text": "LOI n°2013-1279 du 29 décembre 2013 - art. 45, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000029171397", "#text": "ARRÊTÉ du 17 juin 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029168505", "@nortexte": "FCPE1403490A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-06-17" }, { "@id": "JORFTEXT000029168505", "#text": "ARRÊTÉ du 17 juin 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029168505", "@nortexte": "FCPE1403490A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-06-17" }, { "@id": "LEGITEXT000029718124", "#text": "ORDONNANCE n°2014-1335 du 6 novembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029717347", "@nortexte": "RDFX1421575R", "@numtexte": "2014-1335", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "JORFTEXT000029717347", "#text": "ORDONNANCE n°2014-1335 du 6 novembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029717347", "@nortexte": "RDFX1421575R", "@numtexte": "2014-1335", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "JORFTEXT000029992246", "#text": "n°2014-708 DC du 29 décembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029992246", "@nortexte": "CSCL1431287S", "@numtexte": "2014-708 DC", "@typelien": "CITATION", "@datesignatexte": "2014-12-29" }, { "@id": "JORFARTI000030673459", "#text": "DÉCRET n°2015-608 du 3 juin 2015 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030673448", "@nortexte": "FCPE1507720D", "@numtexte": "2015-608", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "LEGITEXT000031595803", "#text": "Ordonnance n°2015-1630 du 10 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031593932", "@nortexte": "RDFB1524374R", "@numtexte": "2015-1630", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-12-10" }, { "@id": "JORFTEXT000031593932", "#text": "Ordonnance n°2015-1630 du 10 décembre 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031593932", "@nortexte": "RDFB1524374R", "@numtexte": "2015-1630", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-12-10" }, { "@id": "JORFARTI000032677045", "@num": "1", "#text": "Décret n°2016-775 du 10 juin 2016 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032677037", "@nortexte": "FCPE1607428D", "@numtexte": "2016-775", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-10" }, { "@id": "JORFTEXT000033691804", "#text": "Arrêté du 23 décembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033691804", "@nortexte": "ECFB1635736A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-23" }, { "@id": "JORFARTI000034566367", "@num": "1", "#text": "Décret n°2017-698 du 2 mai 2017 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034566359", "@nortexte": "ECFE1707045D", "@numtexte": "2017-698", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "JORFARTI000034939108", "#text": "Avis n°405595 du 2 juin 2017 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034939107", "@nortexte": "CETX1717431V", "@numtexte": "405595", "@typelien": "CITATION", "@naturetexte": "AVIS", "@datesignatexte": "2017-06-02" }, { "@id": "JORFARTI000035260515", "#text": "Décision n°2017-644 QPC du 21 juillet 2017 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035260514", "@nortexte": "CSCX1721615S", "@numtexte": "2017-644 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-07-21" }, { "@id": "JORFARTI000035944336", "#text": "Arrêté du 20 octobre 2017 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035944321", "@nortexte": "CPAE1730212A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-10-20" }, { "@id": "JORFARTI000036339588", "#text": "Décision n°2017-758 DC du 28 décembre 2017 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036339587", "@nortexte": "CSCL1736815S", "@numtexte": "2017-758 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-12-28" }, { "@id": "JORFARTI000036339653", "#text": "Saisine du 22 décembre 2017 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036339652", "@nortexte": "CSCL1736480X", "@typelien": "CITATION", "@naturetexte": "SAISINE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGITEXT000036977505", "#text": "Décret n°2018-428 du 1er juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036974705", "@nortexte": "INTB1806301D", "@numtexte": "2018-428", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-01" }, { "@id": "JORFTEXT000036974705", "#text": "Décret n°2018-428 du 1er juin 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036974705", "@nortexte": "INTB1806301D", "@numtexte": "2018-428", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-01" }, { "@id": "JORFARTI000037090902", "@num": "1", "#text": "Décret n°2018-500 du 20 juin 2018 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037090889", "@nortexte": "ECOE1807256D", "@numtexte": "2018-500", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-20" }, { "@id": "LEGITEXT000037394807", "#text": "Arrêté du 27 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037393889", "@nortexte": "CPAD1823150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-08-27" }, { "@id": "JORFTEXT000037393889", "#text": "Arrêté du 27 août 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037393889", "@nortexte": "CPAD1823150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-08-27" }, { "@id": "JORFARTI000037421636", "@num": "1", "#text": "Décision n°2018-733 QPC du 21 septembre 2018 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037421623", "@nortexte": "CSCX1825801S", "@numtexte": "2018-733 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2018-09-21" }, { "@id": "JORFARTI000037421640", "@num": "3", "#text": "Décision n°2018-733 QPC du 21 septembre 2018 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037421623", "@nortexte": "CSCX1825801S", "@numtexte": "2018-733 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2018-09-21" }, { "@id": "JORFARTI000037421624", "#text": "Décision n°2018-733 QPC du 21 septembre 2018 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037421623", "@nortexte": "CSCX1825801S", "@numtexte": "2018-733 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2018-09-21" }, { "@id": "JORFARTI000037446413", "#text": "Avis n°421182 du 26 septembre 2018 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037446412", "@nortexte": "CETX1826530V", "@numtexte": "421182", "@typelien": "CITATION", "@naturetexte": "AVIS", "@datesignatexte": "2018-09-26" }, { "@id": "JORFARTI000038559371", "@num": "1", "#text": "Décret n°2019-559 du 6 juin 2019 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038559363", "@nortexte": "ECOE1907435D", "@numtexte": "2019-559", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-06" }, { "@id": "LEGITEXT000038651669", "#text": "Décret n°2019-608 du 18 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038649430", "@nortexte": "COTB1902569D", "@numtexte": "2019-608", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-18" }, { "@id": "JORFTEXT000038649430", "#text": "Décret n°2019-608 du 18 juin 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038649430", "@nortexte": "COTB1902569D", "@numtexte": "2019-608", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-18" }, { "@id": "LEGITEXT000038653260", "#text": "Décret n°2019-609 du 18 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038649471", "@nortexte": "COTB1903401D", "@numtexte": "2019-609", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-18" }, { "@id": "JORFTEXT000038649471", "#text": "Décret n°2019-609 du 18 juin 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038649471", "@nortexte": "COTB1903401D", "@numtexte": "2019-609", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-18" }, { "@id": "JORFARTI000042143212", "#text": "Décret n°2020-897 du 22 juillet 2020 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000042143201", "@nortexte": "ECOE2012008D", "@numtexte": "2020-897", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-07-22" }, { "@id": "LEGITEXT000042571065", "#text": "Décret n°2020-1451 du 25 novembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042570231", "@nortexte": "TERB2029343D", "@numtexte": "2020-1451", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-25" }, { "@id": "JORFTEXT000042570231", "#text": "Décret n°2020-1451 du 25 novembre 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000042570231", "@nortexte": "TERB2029343D", "@numtexte": "2020-1451", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-25" }, { "@id": "LEGIARTI000043642760", "@num": "1", "#text": "Décret n°2021-744 du 9 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043641803", "@nortexte": "ECOE2108010D", "@numtexte": "2021-744", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-09" }, { "@id": "JORFARTI000043641811", "@num": "1", "#text": "Décret n°2021-744 du 9 juin 2021 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000043641803", "@nortexte": "ECOE2108010D", "@numtexte": "2021-744", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-09" }, { "@id": "LEGITEXT000044115227", "#text": "Décret n°2021-1242 du 28 septembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044111420", "@nortexte": "TERB2117470D", "@numtexte": "2021-1242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-28" }, { "@id": "JORFTEXT000044111420", "#text": "Décret n°2021-1242 du 28 septembre 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000044111420", "@nortexte": "TERB2117470D", "@numtexte": "2021-1242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-28" }, { "@id": "LEGIARTI000045758129", "@num": "1", "#text": "Décret n°2022-782 du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757184", "@nortexte": "ECOE2207364D", "@numtexte": "2022-782", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-04" }, { "@id": "JORFARTI000045757192", "@num": "1", "#text": "Décret n°2022-782 du 4 mai 2022 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045757184", "@nortexte": "ECOE2207364D", "@numtexte": "2022-782", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-04" }, { "@id": "LEGITEXT000046051106", "#text": "Décret n°2022-1008 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048976", "@nortexte": "TREB2212911D", "@numtexte": "2022-1008", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "JORFTEXT000046048976", "#text": "Décret n°2022-1008 du 15 juillet 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046048976", "@nortexte": "TREB2212911D", "@numtexte": "2022-1008", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "JORFARTI000046221547", "#text": "Arrêté du 1er août 2022 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046221530", "@nortexte": "SPRS2222947A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-01" }, { "@id": "JORFARTI000047618683", "@num": "1", "#text": "Décret n°2023-422 du 31 mai 2023 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047618675", "@nortexte": "ECOE2306445D", "@numtexte": "2023-422", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-31" }, { "@id": "JORFARTI000049629765", "@num": "1", "#text": "Décret n°2024-496 du 30 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049629761", "@nortexte": "ECOE2406674D", "@numtexte": "2024-496", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-30" }, { "@id": "LEGIARTI000049632923", "@num": "1", "#text": "Décret n°2024-496 du 30 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049629761", "@nortexte": "ECOE2406674D", "@numtexte": "2024-496", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-30" }, { "@id": "LEGIARTI000023381126", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188744", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642440", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024435912", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378369", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024020726", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189339", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445481", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025074039", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746318", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842368", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026294869", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948386", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518173", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027653988", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027978042", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445533", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 M bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445570", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 M bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948404", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378350", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V 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[ "BUDGET 2010", "LOI DE FINANCES POUR 2010", "EQUILIBRE FINANCIER", "IMPOT", "MESURE FISCALE", "SUPPRESSION", "TAXE PROFESSIONNELLE", "TP", "CREATION", "CONTRIBUTION ECONOMIQUE TERRITORIALE", "CET", "COMPOSITION", "COTISATION SUR LA VALEUR AJOUTEE DES ENTREPRISES", "COTISATION FONCIERE DES ENTREPRISES", "CODE GENERAL DES IMPOTS", "CGI", "LIVRE DES PROCEDURES FISCALES", "CODE DE L'ACTION SOCIALE ET DES FAMILLES", "CODE DU CINEMA ET DE L'IMAGE ANIMEE", "CODE DE LA CONSTRUCTION ET DE L'HABITATION", "CCH", "CODE DU TOURISME", "CODE DE L'ENVIRONNEMENT", "CODE GENERAL DES COLLECTIVITES TERRITORIALES", "CGCT", "CODE DES PENSIONS MILITAIRES D'INVALIDITE ET DES VICTIMES DE LA GUERRE", "CODE MONETAIRE ET FINANCIER", "CMF", "COLLECTIVITE TERRITORIALE", "EPCI", "IMPOSITION FORFAITAIRE", "ENTREPRISE DE RESEAUX", "TAXE SUR LES INSTALLATIONS NUCLEAIRES DE BASE", "TAXE INB", "TAXE ADDITIONNELLE DE STOCKAGE", "RECOUVREMENT", "COTISATION LOCALE D'ACTIVITE", "CLA", "BASE FONCIERE", "ETABLISSEMENT PUBLIC FONCIER", "COTISATION COMPLEMENTAIRE", "CC", "VALEUR AJOUTEE", "INVESTISSEMENT LOCATIF", "REDUCTION D'IMPOT SCELLER", "CREDIT D'IMPOT TEPA", "SOUTIEN", "ACCESSION A LA PROPRIETE", "LOGEMENT ECONOME EN ENERGIE", "CREDIT D'IMPOT RECHERCHE", "REMBOURSEMENT ANTICIPE", "PROROGATION", "CREDIT D'IMPOT SUR LE REVENU", "DEPENSE D'EQUIPEMENT", "HABITATION PRINCIPALE", "PERSONNE AGEE", "PERSONNE HANDICAPEE", "PRET A TAUX ZERO", "PTZ", "MALUS AUTOMOBILE", "EXONERATION", "RSTA", "VERSEMENT", "DEPARTEMENT D'OUTRE-MER", "DOM", "ACTUALISATION", "BAREME", "IMPOT SUR LE REVENU", "PROJET DE LOI", "DIRECTIVE EUROPEENNE", "TRANSPOSITION" ] }, "TITREFULL": "LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000021557902", "NOR": "BCFX0921637L", "NUM": "2009-1673", "DATE_PUBLI": "2009-12-31", "DATE_TEXTE": "2009-12-30", "NUM_PARUTION": 303, "NUM_SEQUENCE": 1, "ORIGINE_PUBLI": "JORF n°0303 du 31 décembre 2009", "PAGE_DEB_PUBLI": 22856, "PAGE_FIN_PUBLI": 22939 } }, "META_COMMUN": { "ID": "JORFTEXT000021557902", "URL": "texte/version/JORF/TEXT/00/00/21/55/79/JORFTEXT000021557902.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/2009/12/30/BCFX0921637L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/2009/12/30/2009-1673/jo/texte" } } }, "VISAS": { "CONTENU": "

\n
L'Assemblée nationale et le Sénat ont adopté,
Vu la décision du Conseil constitutionnel n° 2009-599 DC du 29 décembre 2009 ;\n
Le Président de la République promulgue la loi dont la teneur suit :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 30 décembre 2009.

Nicolas Sarkozy

Par le Président de la République :

Le Premier ministre,

François Fillon

La ministre de l'économie,

de l'industrie et de l'emploi,

Christine Lagarde

Le ministre du budget, des comptes publics,

de la fonction publique

et de la réforme de l'Etat,

Eric Woerth

\n\n (1) Loi n° 2009-1673.\n― Travaux préparatoires :\nAssemblée nationale :\n Projet de loi n° 1946.\n Rapport de M. Gilles Carrez, rapporteur général, au nom de la commission des finances, n° 1967.\n Avis, au nom de la commission des affaires culturelles, n° 1968.\n Avis, au nom de la commission des affaires économiques, n° 1969.\n Avis, au nom de la commission des affaires étrangères, n° 1970.\n Avis, au nom de la commission des affaires sociales, n° 1971.\n Avis, au nom de la commission de la défense, n° 1972.\n Avis, au nom de la commission du développement durable, n° 1973.\n Avis, au nom de la commission des lois, n° 1974.\n Discussion les 20 à 24, 26 et 27 octobre, les 2 à 6, 9 à 13 novembre et adoption le 17 novembre 2009 (TA n° 360).\nSénat :\n Projet de loi, adopté par l'Assemblée nationale, n° 100 (2009-2010).\n Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, n° 101 (2009-2010).\n Avis, au nom de la commission des affaires étrangères, n° 102 (2009-2010).\n Avis, au nom de la commission des affaires sociales, n° 103 (2009-2010).\n Avis, au nom de la commission de la culture, n° 104 (2009-2010).\n Avis, au nom de la commission de l'économie, n° 105 (2009-2010).\n Avis, au nom de la commission des lois, n° 106 (2009-2010).\n Discussion les 19, 20, 21, 23, 24, 25, 26, 27, 28, 30 novembre, 1er, 2, 3, 4, 5, 7 et 8 décembre 2009 et adoption le 8 décembre 2009 (TA n° 28, 2009-2010).\nAssemblée nationale :\n Projet de loi n° 2144.\n Rapport de M. Gilles Carrez, rapporteur général, au nom de la commission mixte paritaire, n° 2154.\n Discussion et adoption le 18 décembre 2009 (TA n° 383).\nSénat :\n Rapport de M. Philippe Marini, rapporteur général, au nom de la commission mixte paritaire, n° 160 (2009-2010).\n Discussion et adoption le 18 décembre 2009 (TA n° 34, 2009-2010).\n― Conseil constitutionnel :\n Décision n° 2009-599 DC du 29 décembre 2009 publiée au Journal officiel de ce jour." } }, "JORFTEXT000022144917": { "SM": { "CONTENU": "Transposition complète de la directive 2008/8/CE du Conseil modifiant la directive 2006/112/CE en ce qui concerne le lieu des prestations de services, de la directive 2008/9/CE du Conseil du 12 février 2008 définissant les modalités du remboursement de la taxe sur la valeur ajoutée, prévu par la directive 2006/112/CE, en faveur des assujettis qui ne sont pas établis dans l’État membre du remboursement, mais dans un autre État membre." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000215117", "#text": "Loi n°2000-321 du 12 avril 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000215117", "@nortexte": "FPPX9800029L", "@numtexte": "2000-321", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-04-12" }, { "@id": "JORFTEXT000018152268", "#text": "Directive 2008/8/CE du Conseil du 12 février 2008 , v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000018152268", "@nortexte": "308L0008", "@numtexte": "2008-8", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2008-02-12" }, { "@id": "JORFTEXT000018152919", "#text": "Directive 2008/9/CE du Conseil du 12 février 2008 , v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000018152919", "@nortexte": "308L0009", "@numtexte": "2008-9", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2008-02-12" }, { "@id": "JORFARTI000021558882", "@num": "102", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 102", "@sens": "source", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "JORFTEXT000021557902", "#text": "LOI n°2009-1673 du 30 décembre 2009 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI. 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\n
Le Premier ministre,
Sur le rapport de la ministre de l'économie, de l'industrie et de l'emploi et du ministre du budget, des comptes publics et de la réforme de l'Etat,
Vu la directive 86/560/CEE du Conseil du 17 novembre 1986 en matière d'harmonisation des législations des Etats membres relatives aux taxes sur le chiffre d'affaires - modalités de remboursement de la taxe sur la valeur ajoutée aux assujettis non établis sur le territoire de la Communauté ;
Vu la directive 2006/112/CE du Conseil du 28 novembre 2006 relative au système commun de la taxe sur la valeur ajoutée, notamment son article 170 ;
Vu la directive 2008/8/CE du Conseil du 12 février 2008 modifiant la directive 2006/112/CE en ce qui concerne le lieu des prestations de services ;
Vu la directive 2008/9/CE du Conseil du 12 février 2008 définissant les modalités du remboursement de la taxe sur la valeur ajoutée, prévu par la directive 2006/112/CE, en faveur des assujettis qui ne sont pas établis dans l'Etat membre de remboursement, mais dans un autre Etat membre ;
Vu le code général des impôts, notamment le d du V de son article 271, et l'annexe II à ce code ;
Vu le livre des procédures fiscales, notamment son article L. 208 B ;
Vu la loi n° 2000-321 du 12 avril 2000 modifiée relative aux droits des citoyens dans leurs relations avec les administrations, notamment son article 21 ;
Vu la loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010, notamment le VII de son article 102 ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :

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

Fait à Paris, le 27 avril 2010.

François Fillon

Par le Premier ministre :

La ministre de l'économie,

de l'industrie et de l'emploi,

Christine Lagarde

Le ministre du budget, des comptes publics

et de la réforme de l'Etat,

François Baroin

" } }, "JORFTEXT000022477029": { "SM": { "CONTENU": "Transposition complète de la directive 2008/9/CE du Conseil du 12 février 2008 définissant les modalités du remboursement de la taxe sur la valeur ajoutée, prévu par la directive 2006/112/CE, en faveur des assujettis qui ne sont pas établis dans l’État membre du remboursement, mais dans un autre État membre ; de la directive 2008/8/CE du Conseil modifiant la directive 2006/112/CE en ce qui concerne le lieu des prestations de services." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000018152268", "#text": "Directive 2008/8/CE du Conseil du 12 février 2008 , v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000018152268", "@nortexte": "308L0008", "@numtexte": "2008-8", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2008-02-12" }, { "@id": "JORFTEXT000018152919", "#text": "Directive 2008/9/CE du Conseil du 12 février 2008 , v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000018152919", "@nortexte": "308L0009", "@numtexte": "2008-9", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2008-02-12" }, { "@id": "JORFARTI000021558882", "@num": "102", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 102", "@sens": "source", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "JORFARTI000021558882", "@num": "102", "#text": "LOI n°2009-1673 du 30 décembre 2009 - art. 102 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000022676628", "#text": "Arrêté du 23 juillet 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022673720", "@nortexte": "BCRD1020311A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-23" }, { "@id": "JORFTEXT000022673720", "#text": "Arrêté du 23 juillet 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022673720", "@nortexte": "BCRD1020311A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-23" }, { "@id": "LEGITEXT000022684426", "#text": "Arrêté du 27 juillet 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022683667", "@nortexte": "BCRD1020708A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-27" }, { "@id": "JORFTEXT000022683667", "#text": "Arrêté du 27 juillet 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022683667", "@nortexte": "BCRD1020708A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-27" }, { "@id": "LEGITEXT000026762712", "#text": "Arrêté du 16 novembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026762381", "@nortexte": "BUDD1240020A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-11-16" }, { "@id": "JORFTEXT000026762381", "#text": "Arrêté du 16 novembre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026762381", "@nortexte": "BUDD1240020A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-11-16" }, { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI. 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\n
Publics concernés : assujettis à la TVA.
Objet : mise en œuvre des obligations de déclarations d'échanges de services en matière de taxe sur la valeur ajoutée (TVA) pour les opérations intracommunautaires. Modalités de remboursement de la TVA supportée dans un autre Etat membre de l'Union européenne par des assujettis établis en France. Mise en œuvre des dispositions communautaires relatives au lieu des prestations de service en matière de TVA.
Entrée en vigueur : immédiate.
Notice : le décret tire les conséquences des nouvelles règles de taxe sur la valeur ajoutée telles que définies dans les directives 2008/8/CE et 2008/9/CE du 12 février 2008 ainsi que de la directive 2008/117/CE du 16 décembre 2008 telles que transposées en droit interne par l'article 102 de la loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010. L'article 1er prévoit les modalités selon lesquelles les assujettis établis en France doivent s'acquitter de la nouvelle obligation, prévue par l'article 289 B du code général des impôts (CGI), de souscrire un état récapitulatif des clients auxquels il est fourni des services pour lesquels le preneur est redevable de la TVA dans un autre Etat membre de l'Union européenne. L'article 2 précise, conformément à l'article 289 D du CGI, les modalités selon lesquelles les assujettis établis en France peuvent introduire des demandes de remboursement de la TVA supportée dans un autre Etat membre de l'Union européenne sur le portail électronique mis en place par la France à compter du 1er janvier en application de la directive 2008/9/CE. Enfin, l'article 3 contient des mesures de coordination légistique imposées par la transposition en droit interne des dispositions des directives précitées.
Références : directives 2008/8/CE, 2008/9/CE du 12 février 2008, directive 2008/117/CE du 16 décembre 2008, article 102 de la loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010.
Le Premier ministre,
Sur le rapport de la ministre de l'économie, de l'industrie et de l'emploi et du ministre du budget, des comptes publics et de la réforme de l'Etat,
Vu le règlement (CE) n° 638/2004 du Parlement européen et du Conseil du 31 mars 2004 relatif aux statistiques communautaires des échanges de biens entre Etats membres et abrogeant le règlement (CEE) n° 3330/91 du Conseil ;
Vu le règlement (CE) n° 143/2008 du Conseil du 12 février 2008 modifiant le règlement (CE) n° 1798/2003 en ce qui concerne l'introduction de la coopération administrative et l'échange d'informations concernant les règles relatives au lieu de prestation de services, aux systèmes de guichet particuliers et à la procédure de remboursement de la taxe sur la valeur ajoutée ;
Vu la directive 2006/112/CE du Conseil du 28 novembre 2006 relative au système commun de la taxe sur la valeur ajoutée ;
Vu la directive 2008/8/CE du Conseil du 12 février 2008 modifiant la directive 2006/112/CE en ce qui concerne le lieu des prestations de service ;
Vu la directive 2008/9/CE du Conseil du 12 février 2008 définissant les modalités du remboursement de la taxe sur la valeur ajoutée, prévu par la directive 2006/112/CE, en faveur des assujettis qui ne sont pas établis dans l'Etat membre de remboursement, mais dans un autre Etat membre ;
Vu la directive 2008/117/CE du Conseil du 16 décembre 2008 modifiant la directive 2006/112/CE relative au système commun de la taxe sur la valeur ajoutée, afin de lutter contre la fraude fiscale liée aux opérations intracommunautaires ;
Vu le code général des impôts, notamment ses articles 259 A, 259 B, 259 C, 259 D, 261 à 261 E, 272, 289 B, 289 D, 293 B, 298 sexdecies F, 298 sexdecies G et 298 septdecies, ainsi que son annexe III,
Décrète :

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

Fait à Paris, le 12 juillet 2010.

François Fillon

Par le Premier ministre :

La ministre de l'économie,

de l'industrie et de l'emploi,

Christine Lagarde

Le ministre du budget, des comptes publics

et de la réforme de l'Etat,

François Baroin

" } }, "JORFTEXT000022673720": { "SM": { "CONTENU": "Transposition complète de la directive 2008/8/CE du Conseil modifiant la directive 2006/112/CE en ce qui concerne le lieu des prestations de services." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000636232", "#text": "Ordonnance n°2005-1516 du 8 décembre 2005 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000636232", "@nortexte": "ECOX0500286R", "@numtexte": "2005-1516", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-08" }, { "@id": "JORFTEXT000018152268", "#text": "Directive 2008/8/CE du Conseil du 12 février 2008 , v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000018152268", "@nortexte": "308L0008", "@numtexte": "2008-8", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2008-02-12" }, { "@id": "JORFARTI000021558882", "@num": "102", "#text": "LOI n°2009-1673 du 30 décembre 2009 - art. 102 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "JORFTEXT000022477029", "#text": "Décret n°2010-789 du 12 juillet 2010 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000022477029", "@nortexte": "ECEE1012424D", "@numtexte": "2010-789", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-12" }, { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616105", "@num": "467", "#text": "Code des douanes - art. 467 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "article 96 N de l'annexe III au code général des impôts", "@sens": "source", "@typelien": "CITATION" }, { "#text": "règlement (CE) n° 1798/2003", "@sens": "source", "@typelien": "CITATION" } ] }, "TITRE": "Arrêté du 23 juillet 2010", "MCS_TXT": { "MC": [ "BUDGET", "DIRECTIVE EUROPEENNE", "TRANSPOSITION COMPLETE" ] }, "MINISTERE": "Ministère du budget, des comptes publics et de la réforme de l'Etat", "TITREFULL": "Arrêté du 23 juillet 2010 relatif aux modalités de transmission de la déclaration européenne de services (DES)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000022673720", "NOR": "BCRD1020311A", "DATE_PUBLI": "2010-08-06", "DATE_TEXTE": "2010-07-23", "NUM_PARUTION": 180, "NUM_SEQUENCE": 41, "ORIGINE_PUBLI": "JORF n°0180 du 6 août 2010", "PAGE_DEB_PUBLI": 27, "PAGE_FIN_PUBLI": 29 } }, "META_COMMUN": { "ID": "JORFTEXT000022673720", "URL": "texte/version/JORF/TEXT/00/00/22/67/37/JORFTEXT000022673720.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/arrete/2010/7/23/BCRD1020311A/jo/texte", "NATURE": "ARRETE", "ORIGINE": "JORF" } }, "VISAS": { "CONTENU": "

\n
Le ministre du budget, des comptes publics et de la réforme de l'Etat,
Vu la directive 2006/112/CE du Conseil du 28 novembre 2006 modifiée relative au système commun de la taxe sur la valeur ajoutée ;
Vu la directive 2008/8/CE du Conseil du 12 février 2008 modifiant la directive 2006/112/CE en ce qui concerne le lieu des prestations de services ;
Vu la directive 2008/117/CE du Conseil du 16 décembre 2008 modifiant la directive 2006/112/CE afin de lutter contre la fraude fiscale liée aux opérations intracommunautaires ;
Vu le règlement (CE) n° 1798/2003 du Conseil du 7 octobre 2003 modifié concernant la coopération administrative dans le domaine de la taxe sur la valeur ajoutée ;
Vu le code général des impôts, notamment son article 289 B-III ;
Vu l'article 467 du code des douanes ;
Vu l'article 96 N de l'annexe III au code général des impôts ;
Vu l'article 102 de la loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 ;
Vu l'ordonnance n° 2005-1516 du 8 décembre 2005 relative aux échanges électroniques entre les usagers et les autorités administratives et entre les autorités administratives ;
Vu le décret n° 2010-789 du 12 juillet 2010 relatif à la mise en œuvre de diverses dispositions communautaires en matière de taxe sur la valeur ajoutée ;
Vu l'arrêté du 24 octobre 2005 relatif à l'ouverture du site internet Pro.dou@ne,
Arrête :

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

Fait à Montreuil, le 23 juillet 2010.

Pour le ministre et par délégation :

Le directeur général des douanes

et droits indirects,

J. Fournel

" } }, "JORFTEXT000022683667": { "SM": { "CONTENU": "Transposition complète de la directive 2008/8/CE du Conseil modifiant la directive 2006/112/CE en ce qui concerne le lieu des prestations de services." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886460", "#text": "Loi n°78-17 du 6 janvier 1978 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000886460", "@numtexte": "78-17", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-06" }, { "@id": "JORFTEXT000018152268", "#text": "Directive 2008/8/CE du Conseil du 12 février 2008 , v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000018152268", "@nortexte": "308L0008", "@numtexte": "2008-8", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2008-02-12" }, { "@id": "JORFARTI000021558882", "@num": "102", "#text": "LOI n°2009-1673 du 30 décembre 2009 - art. 102 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "JORFTEXT000022477029", "#text": "Décret n°2010-789 du 12 juillet 2010 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000022477029", "@nortexte": "ECEE1012424D", "@numtexte": "2010-789", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-12" }, { "@id": "LEGIARTI000006304451", "@num": "289 B", "#text": "Code général des impôts, CGI. - art. 289 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616105", "@num": "467", "#text": "Code des douanes - art. 467 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "article 141-6 (IV) du code monétaire et financier", "@sens": "source", "@typelien": "CITATION" }, { "#text": "règlement (CE) n° 1798/2003", "@sens": "source", "@typelien": "CITATION" } ] }, "TITRE": "Arrêté du 27 juillet 2010", "MCS_TXT": { "MC": [ "BUDGET", "DIRECTIVE EUROPEENNE", "TRANSPOSITION COMPLETE" ] }, "MINISTERE": "Ministère du budget, des comptes publics et de la réforme de l'Etat", "TITREFULL": "Arrêté du 27 juillet 2010 portant création par la direction générale des douanes et droits indirects d'un traitement automatisé des déclarations européennes de services" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000022683667", "NOR": "BCRD1020708A", "DATE_PUBLI": "2010-08-11", "DATE_TEXTE": "2010-07-27", "NUM_SEQUENCE": 10, "ORIGINE_PUBLI": "JORF n°0184 du 11 août 2010" } }, "META_COMMUN": { "ID": "JORFTEXT000022683667", "URL": "texte/version/JORF/TEXT/00/00/22/68/36/JORFTEXT000022683667.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/arrete/2010/7/27/BCRD1020708A/jo/texte", "NATURE": "ARRETE", "ORIGINE": "JORF" } }, "VISAS": { "CONTENU": "

\n
Le ministre du budget, des comptes publics et de la réforme de l'Etat,
Vu la directive 2006/112/CE du Conseil du 28 novembre 2006 modifiée relative au système commun de la taxe sur la valeur ajoutée ;
Vu la directive 2008/8/CE du Conseil du 12 février 2008 ;
Vu le règlement (CE) n° 1798/2003 du Conseil du 7 octobre 2003 modifié concernant la coopération administrative dans le domaine de la taxe sur la valeur ajoutée ;
Vu le code général des impôts, et notamment son article 289 B ;
Vu l'article 467 du code des douanes ;
Vu l'article 141-6 (IV) du code monétaire et financier ;
Vu la loi n° 78-17 du 6 janvier 1978 modifiée relative à l'informatique, aux fichiers et aux libertés, et notamment son article 27 ;
Vu l'article 102 de la loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 ;
Vu le décret n° 2010-789 du 12 juillet 2010 relatif à la mise en œuvre de diverses dispositions communautaires en matière de taxe sur la valeur ajoutée ;
Vu la saisine de la Commission nationale de l'informatique et des libertés en date du 20 juin 2010,
Arrête :

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

Fait à Montreuil, le 27 juillet 2010.

Pour le ministre et par délégation :

Le directeur général des douanes

et droits indirects,

J. Fournel

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000022144917", "cible": false, "cidtexte": "JORFTEXT000018152268", "id": "JORFTEXT000018152268", "typelien": "TRANSPOSITION" }, { "texte_version_id": "JORFTEXT000000706169", "cible": true, "cidtexte": "JORFTEXT000018152268", "id": "JORFTEXT000018152268", "typelien": "MODIFIE" }, { "texte_version_id": "JORFTEXT000022477029", "cible": false, "cidtexte": "JORFTEXT000018152268", "id": "JORFTEXT000018152268", "typelien": "TRANSPOSITION" }, { "texte_version_id": "JORFTEXT000021557902", "cible": false, "cidtexte": "JORFTEXT000018152268", "id": "JORFTEXT000018152268", "typelien": "TRANSPOSITION" }, { "texte_version_id": "JORFTEXT000022673720", "cible": false, "cidtexte": "JORFTEXT000018152268", "id": "JORFTEXT000018152268", "typelien": "TRANSPOSITION" }, { "texte_version_id": "JORFTEXT000022683667", "cible": false, "cidtexte": "JORFTEXT000018152268", "id": "JORFTEXT000018152268", "typelien": "TRANSPOSITION" } ], "textelr": { 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