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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, de la fonction publique et de la réforme de l'Etat,
Vu le livre des procédures fiscales, notamment ses articles L. 18, \nL. 80 B, L. 80 C et L. 80 CB ;
Vu la loi n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008, notamment le II de son article 50 ;
Vu le décret n° 2009-1046 du 27 août 2009 fixant les conditions d'application des 3° et 3° bis de l'article L. 80 B du livre des procédures fiscales ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :

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

Fait à Paris, le 16 décembre 2009.

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,

de la fonction publique

et de la réforme de l'Etat,

Eric Woerth

La ministre de l'enseignement supérieur

et de la recherche,

Valérie Pécresse

" } }, "JORFTEXT000020014790": { "SM": { "CONTENU": "Modification du code général des collectivités territoriales, du code général des impôts, du code de la sécurité sociale, du code des douanes, du livre des procédures fiscales, du code du travail, du code de l'urbanisme, du code monétaire et financier, du code des assurances, du code de l'environnement, du code rural.\nModification de la loi n° 2007-1824 du 25 décembre 2007 de finances rectificative pour 2007 : modification des articles 104, 85, 88.\nModification de la loi n° 2007-1822 du 24 décembre 2007 de finances pour 2008 : modification de l'article 53. Modification de la loi n° 2005-1719 du 30 décembre 2005 de finances pour 2006 : modification de l'article 46. Modification de la loi n° 95-115 du 4 février 1995 d'orientation pour l'aménagement et le développement du territoire : modification de l'article 42. Modification de la loi n° 2006-1771 du 30 décembre 2006 de finances rectificative pour 2006 : modification de l'article 88. Modification de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication : modification de l'article 53. Modification de la loi de finances pour 2002 (n° 2001-1275 du 28 décembre 2001) : modification de l'article 136. Modification de la loi n° 2008-776 du 4 août 2008 de modernisation de l'économie. Modification de la loi de finances rectificative pour 2003 (n° 2003-1312 du 30 décembre 2003) : modification des articles 80, 71. Modification de la loi de finances pour 1983 (n° 82-1126 du 29 décembre 1982) : abrogation de l'article 83. Modification de la loi de finances rectificative pour 1971 (n° 71-1025 du 24 décembre 1971) : abrogation de l'article 26. Modification de la loi de finances rectificative pour 1997 (n° 97-1239 du 29 décembre 1997) : modification de l'article 41. Modification de la loi n° 2007-1787 du 20 décembre 2007 relative à la simplification du droit : modification de l'article 22. Modification de la loi n° 2008-1061 du 16 octobre 2008 de finances rectificative pour le financement de l'économie : modification de l'article 6. Modification de la loi de finances rectificative pour 1991 (n° 91-1323 du 30 décembre 1991) : modification de l'article 64. Modification de la loi de finances pour 2000 (n° 99-1172 du 30 décembre 1999) : modification de l'article 43. Modification de la loi n° 2004-803 du 9 août 2004 relative au service public de l'électricité et du gaz et aux entreprises électriques et gazières : modificaton de l'article 30-2. Modification de la loi n° 2000-108 du 10 février 2000 relative à la modernisation et au développement du service public de l'électricité : modification de l'article 50-1. Modification de la loi n° 2005-1720 du 30 décembre 2005 de finances rectificative pour 2005 : modification de l'article 128. Modification de la loi n° 2004-1484 du 30 décembre 2004 de finances pour 2005 : modification de l'article 108. Modification de la loi n° 2006-888 du 19 juillet 2006 portant règlement définitif du budget de 2005 : modification de l'article 14. Modification de la loi n° 2006-1666 du 21 décembre 2006 de finances pour 2007 : modification de l'article 36." }, "TP": { "CONTENU": "
\n

__________
\n

(1) Loi n° 2008-1443.

\n\n \t\t\t\t\t― Travaux préparatoires \n:

\n \t\t\t\t\tAssemblée nationale :
\n\n
\t\t\t\t\t Projet de loi n° 1266 ;
\t\t\t\t\t Rapport de M. Gilles Carrez, rapporteur général, au nom de la commission des finances, n° 1297 ;
\t\t\t\t\t Avis de M. Jacques Lamblin, au nom de la commission de la défense, n° 1290 ;
\t\t\t\t\t Discussion les 9 à 11 décembre 2008 et adoption le 11 décembre 2008 (TA n° 215).

\n \t\t\t\t\tSénat :
\n\n
\t\t\t\t\t Projet de loi, adopté par l'Assemblée nationale, n° 134 (2008-2009) ;
\t\t\t\t\t Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, n° 135 (2008-2009) ;
\t\t\t\t\t Avis de M. Alain Vasselle, au nom de la commission des affaires sociales, n° 140 (2008-2009) ;
\t\t\t\t\t Avis de Mme Catherine Morin-Desailly et M. Michel Thiollière, au nom de la commission des affaires culturelles, n° 141 (2008-2009) ;
\t\t\t\t\t Discussion les 18 et 19 décembre 2008 et adoption le 19 décembre 2008 (TA n° 36).

\n \t\t\t\t\tAssemblée nationale :

\t\t\t\t\t Projet de loi n° 1362 ;
\t\t\t\t\t Rapport de M. Gilles Carrez, rapporteur général, au nom de la commission mixte paritaire, n° 1363 ;
\t\t\t\t\t Discussion et adoption le 22 décembre 2008 (TA n° 224).

\nSénat :
\n\n
\t\t\t\t\t Rapport de M. Philippe Marini, rapporteur général, au nom de la commission mixte paritaire, n° 149 (2008-2009) ;
\t\t\t\t\t Discussion et adoption le 22 décembre 2008 (TA n° 37).

\n\n \t\t\t\t\t― Conseil constitutionnel :\n\n
\t\t\t\t\t Décision n° 2008-574 DC du 29 décembre 2008 publiée au Journal officiel de ce jour.
\n

\n
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"@cidtexte": "JORFTEXT000025705936", "@nortexte": "IOCD1134915D", "@numtexte": "2012-497", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-16" }, { "@id": "LEGITEXT000026315351", "#text": "Décret n°2012-998\n du 24 août 2012 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026314411", "@nortexte": "EFIE1227993D", "@numtexte": "2012-998", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-08-24" }, { "@id": "JORFTEXT000026314411", "#text": "Décret n°2012-998 du 24 août 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026314411", "@nortexte": "EFIE1227993D", "@numtexte": "2012-998", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-08-24" }, { "@id": "LEGITEXT000026327998", "#text": "Arrêté du 21 août 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026326686", "@nortexte": "BUDZ1229310A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-08-21" }, { "@id": "JORFTEXT000026326686", "#text": "Arrêté du 21 août 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026326686", "@nortexte": "BUDZ1229310A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-08-21" }, { "@id": "LEGITEXT000026854025", "#text": "Arrêté du 24 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026844677", "@nortexte": "BUDZ1240530A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-24" }, { "@id": "JORFTEXT000026844677", "#text": "Arrêté du 24 décembre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026844677", "@nortexte": "BUDZ1240530A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-24" }, { "@id": "LEGITEXT000027064426", "#text": "Arrêté du 1er février 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027063746", "@nortexte": "ETLC1237090A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-01" }, { "@id": "JORFTEXT000027063746", "#text": "Arrêté du 1er février 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027063746", "@nortexte": "ETLC1237090A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-01" }, { "@id": "LEGITEXT000027111280", "#text": "Arrêté du 18 février 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027110665", "@nortexte": "BUDZ1303290A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-18" }, { "@id": "JORFTEXT000027110665", "#text": "Arrêté du 18 février 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027110665", "@nortexte": "BUDZ1303290A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-18" }, { "@id": "JORFTEXT000028266843", "#text": "Décret n°2013-1091 du 2 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028266843", "@nortexte": "INTF1321044D", "@numtexte": "2013-1091", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-02" }, { "@id": "JORFARTI000028792929", "#text": "Décision n°2014-386 QPC du 28 mars 2014 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028792928", "@nortexte": "CSCX1407642S", "@numtexte": "2014-386 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2014-03-28" }, { "@id": "JORFARTI000028909956", "#text": "Arrêté du 2 avril 2014 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028909950", "@nortexte": "FCPE1408237A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-04-02" }, { "@id": "LEGITEXT000029312088", "#text": "DÉCRET n°2014-853 du 29 juillet 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029310918", "@nortexte": "FCPT1417489D", "@numtexte": "2014-853", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-07-29" }, { "@id": "JORFTEXT000029310918", "#text": "DÉCRET n°2014-853 du 29 juillet 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029310918", "@nortexte": "FCPT1417489D", "@numtexte": "2014-853", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-07-29" }, { "@id": "LEGITEXT000029575579", "#text": "DÉCRET n°2014-1171 du 13 octobre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029574487", "@nortexte": "FCPE1413222D", "@numtexte": "2014-1171", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-13" }, { "@id": "JORFTEXT000029574487", "#text": "DÉCRET n°2014-1171 du 13 octobre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029574487", "@nortexte": "FCPE1413222D", "@numtexte": "2014-1171", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-13" }, { "@id": "LEGITEXT000030043931", "#text": "DÉCRET n°2014-1688 du 29 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030002333", "@nortexte": "FCPS1428827D", "@numtexte": "2014-1688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "JORFTEXT000030002333", "#text": "DÉCRET n°2014-1688 du 29 décembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030002333", "@nortexte": "FCPS1428827D", "@numtexte": "2014-1688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030403092", "#text": "ARRÊTÉ du 19 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030401441", "@nortexte": "FCPZ1504896A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-19" }, { "@id": "JORFTEXT000030401441", "#text": "ARRÊTÉ du 19 mars 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030401441", "@nortexte": "FCPZ1504896A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-19" }, { "@id": "LEGITEXT000030650278", "#text": "ARRÊTÉ du 28 mai 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030649409", "@nortexte": "ETLR1501628A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-05-28" }, { "@id": "JORFTEXT000030649409", "#text": "ARRÊTÉ du 28 mai 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030649409", "@nortexte": "ETLR1501628A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-05-28" }, { "@id": "LEGITEXT000031287811", "#text": "DÉCRET n°2015-1010 du 18 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031057002", "@nortexte": "FCPT1512941D", "@numtexte": "2015-1010", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-08-18" }, { "@id": "JORFTEXT000031057002", "#text": "DÉCRET n°2015-1010 du 18 août 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031057002", "@nortexte": "FCPT1512941D", "@numtexte": "2015-1010", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-08-18" }, { "@id": "LEGITEXT000031075630", "#text": "ORDONNANCE n° 2015-1024 du 20 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031070122", "@nortexte": "FCPT1509685R", "@numtexte": "2015-1024", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-08-20" }, { "@id": "JORFTEXT000031070122", "#text": "ORDONNANCE n°2015-1024 du 20 août 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031070122", "@nortexte": "FCPT1509685R", "@numtexte": "2015-1024", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-08-20" }, { "@id": "JORFARTI000031183704", "@num": "1", "#text": "DÉCISION n°2015-481 QPC du 17 septembre 2015 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031183691", "@nortexte": "CSCX1522053S", "@numtexte": "2015-481 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2015-09-17" }, { "@id": "JORFARTI000031183692", "#text": "DÉCISION n°2015-481 QPC du 17 septembre 2015 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031183691", "@nortexte": "CSCX1522053S", "@numtexte": "2015-481 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2015-09-17" }, { "@id": "LEGITEXT000031925431", "#text": "Arrêté du 18 janvier 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031914993", "@nortexte": "FCPZ1600070A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-01-18" }, { "@id": "JORFTEXT000031914993", "#text": "Arrêté du 18 janvier 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031914993", "@nortexte": "FCPZ1600070A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-01-18" }, { "@id": "LEGITEXT000032039626", "#text": "Arrêté du 8 février 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032036947", "@nortexte": "ETLR1528679A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-08" }, { "@id": "JORFTEXT000032036947", "#text": "Arrêté du 8 février 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032036947", "@nortexte": "ETLR1528679A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-08" }, { "@id": "JORFARTI000032799479", "#text": "Décision n°2016-545 QPC du 24 juin 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032799478", "@nortexte": "CSCX1617653S", "@numtexte": "2016-545 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-06-24" }, { "@id": "JORFARTI000032799529", "#text": "Décision n°2016-546 QPC - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032799528", "@nortexte": "CSCX1617675S", "@numtexte": "2016-546 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2999-01-01" }, { "@id": "JORFARTI000032824500", "#text": "Décision n°2016-549 QPC du 1er juillet 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032824499", "@nortexte": "CSCX1618416S", "@numtexte": "2016-549 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-07-01" }, { "@id": "JORFARTI000032929170", "#text": "Décision n°2016-556 QPC du 22 juillet 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032929169", "@nortexte": "CSCX1620931S", "@numtexte": "2016-556 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-07-22" }, { "@id": "LEGITEXT000033371654", "#text": "Arrêté du 2 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033367856", "@nortexte": "ARCR1622070A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-02" }, { "@id": "JORFTEXT000033367856", "#text": "Arrêté du 2 novembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033367856", "@nortexte": "ARCR1622070A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-02" }, { "@id": "JORFTEXT000033463620", "#text": "Décret n°2016-1572 du 22 novembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033463620", "@nortexte": "ECFT1632215D", "@numtexte": "2016-1572", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-22" }, { "@id": "JORFTEXT000033511507", "#text": "Arrêté du 28 novembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033511507", "@nortexte": "ECFZ1633365A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-28" }, { "@id": "LEGITEXT000035377219", "#text": "Décret n°2017-1232 du 3 août 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035374204", "@nortexte": "ECOT1718170D", "@numtexte": "2017-1232", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-03" }, { "@id": "JORFTEXT000035374204", "#text": "Décret n°2017-1232 du 3 août 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035374204", "@nortexte": "ECOT1718170D", "@numtexte": "2017-1232", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-03" }, { "@id": "JORFARTI000036610880", "@num": "1", "#text": "Décision n°2017-692 QPC du 16 février 2018 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036610844", "@nortexte": "CSCX1804757S", "@numtexte": "2017-692 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2018-02-16" }, { "@id": "JORFARTI000036610845", "#text": "Décision n°2017-692 QPC du 16 février 2018 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036610844", "@nortexte": "CSCX1804757S", "@numtexte": "2017-692 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2018-02-16" }, { "@id": "JORFTEXT000037095267", "#text": "Arrêté du 12 juin 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037095267", "@nortexte": "TERL1803492A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-12" }, { "@id": "LEGITEXT000037275959", "#text": "Décret n°2018-682 du 31 juillet 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037273714", "@nortexte": "ECOT1814202D", "@numtexte": "2018-682", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-07-31" }, { "@id": "JORFTEXT000037273714", "#text": "Décret n°2018-682 du 31 juillet 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037273714", "@nortexte": "ECOT1814202D", "@numtexte": "2018-682", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-07-31" }, { "@id": "JORFTEXT000037403454", "#text": "Arrêté du 14 septembre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037403454", "@nortexte": "TERL1824654A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-14" }, { "@id": "JORFARTI000038505715", "#text": "Décision n°2019-784 QPC du 24 mai 2019 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038505714", "@nortexte": "CSCX1915269S", "@numtexte": "2019-784 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2019-05-24" }, { "@id": "LEGITEXT000039283708", "#text": "Décret n°2019-1085 du 24 octobre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039281195", "@nortexte": "ECOT1912210D", "@numtexte": "2019-1085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-10-24" }, { "@id": "JORFTEXT000039281195", "#text": "Décret n°2019-1085 du 24 octobre 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000039281195", "@nortexte": "ECOT1912210D", "@numtexte": "2019-1085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-10-24" }, { "@id": "LEGIARTI000047269537", "@num": "Annexe", "#text": "Arrêté du 5 mai 2021 - art. 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\n
L'Assemblée nationale et le Sénat ont adopté,
Vu la décision du Conseil constitutionnel n° 2008-574 DC du 29 décembre 2008 ;
Le Président de la République promulgue la loi dont la teneur suit :

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

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

et de la fonction publique,

Eric Woerth

" } }, "JORFTEXT000021005856": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFARTI000019284112", "@num": "136", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 136", "@sens": "source", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "JORFARTI000019284112", "@num": "136", "#text": "LOI n°2008-776 du 4 août 2008 - art. 136 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000021491868", "#text": "Décret n°2009-1575\n du 16 décembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021491246", "@nortexte": "ECEL0910706D", "@numtexte": "2009-1575", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-16" }, { "@id": "JORFTEXT000021491246", "#text": "Décret n°2009-1575 du 16 décembre 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021491246", "@nortexte": "ECEL0910706D", "@numtexte": "2009-1575", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-16" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°2009-1046 du 27 août 2009", "MCS_TXT": { "MC": [ "ECONOMIE", "MODERNISATION DE L'ECONOMIE", "ENTREPRISE", "LIVRE DES PROCEDURES FISCALES", "IMPOT", "TAXE", "ADMINISTRATION FISCALE", "CONTRIBUABLE", "DECLARATION DE RESULTAT", "SOUSCRIPTION", "INNOVATION", "DEPENSE DE RECHERCHE", "RESCRIT", "PROCEDURE DE RESCRIT", "AUTORITE COMPETENTE" ] }, "MINISTERE": "Ministère de l'économie, de l'industrie et de l'emploi", "TITREFULL": "Décret n° 2009-1046 du 27 août 2009 fixant les conditions d'application des 3° et 3° bis de l'article L. 80 B du livre des procédures fiscales" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000021005856", "NOR": "ECEL0824288D", "NUM": "2009-1046", "DATE_PUBLI": "2009-08-29", "DATE_TEXTE": "2009-08-27", "NUM_PARUTION": 199, "NUM_SEQUENCE": 8, "ORIGINE_PUBLI": "JORF n°0199 du 29 août 2009", "PAGE_DEB_PUBLI": 14291, "PAGE_FIN_PUBLI": 14292 } }, "META_COMMUN": { "ID": "JORFTEXT000021005856", "URL": "texte/version/JORF/TEXT/00/00/21/00/58/JORFTEXT000021005856.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/decret/2009/8/27/ECEL0824288D/jo/texte", "NATURE": "DECRET", "ORIGINE": "JORF", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/decret/2009/8/27/2009-1046/jo/texte" } } }, "VISAS": { "CONTENU": "

\n
Le Premier ministre,
Sur le rapport de la ministre de l'économie, de l'industrie et de l'emploi, de la ministre de l'enseignement supérieur et de la recherche et du ministre du budget, des comptes publics, de la fonction publique et de la réforme de l'Etat,
Vu le livre des procédures fiscales ;
Vu la loi n° 2008-776 du 4 août 2008 de modernisation de l'économie, notamment le II de son article 136 ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :

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

Fait à Paris, le 27 août 2009.

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,

de la fonction publique

et de la réforme de l'Etat,

Eric Woerth

La ministre de l'enseignement supérieur

et de la recherche,

Valérie Pécresse

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000020014790", "cible": true, "cidtexte": "JORFTEXT000021491246", "id": "JORFTEXT000021491246", "typelien": "CITATION" }, { "texte_version_id": "JORFTEXT000021005856", "cible": true, "cidtexte": "JORFTEXT000021491246", "id": "JORFTEXT000021491246", "typelien": "CITATION" } ], "textelr": { "JORFTEXT000020014790": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000020014790", "NOR": "BCFX0826279L", "NUM": "2008-1443", "DATE_PUBLI": "2008-12-31", "DATE_TEXTE": "2008-12-30", "NUM_PARUTION": 304, "NUM_SEQUENCE": 1, "ORIGINE_PUBLI": "JORF n°0304 du 31 décembre 2008", "PAGE_DEB_PUBLI": 20518, "PAGE_FIN_PUBLI": 20566 } }, "META_COMMUN": { "ID": "JORFTEXT000020014790", "URL": "texte/struct/JORF/TEXT/00/00/20/01/47/JORFTEXT000020014790.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/2008/12/30/BCFX0826279L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/2008/12/30/2008-1443/jo/texte" } } }, "STRUCT": { "LIEN_SECTION_TA": [ { "@id": "JORFSCTA000020014792", "@cid": "JORFSCTA000020014792", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/20/01/47/JORFSCTA000020014792.xml", "#text": "PREMIERE PARTIE : CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER", "@debut": "2999-01-01" }, { "@id": "JORFSCTA000020014793", "@cid": "JORFSCTA000020014793", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/20/01/47/JORFSCTA000020014793.xml", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPECIALES", "@debut": "2999-01-01" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000020014790", "@fin": "2999-01-01", "@num": "2008-1443", "@debut": "2999-01-01" } }, { "@etat": "VIGUEUR", "LIEN_TXT": { "@id": "LEGITEXT000020042016", "@fin": "2999-01-01", "@num": "2008-1443", "@debut": "2009-01-01" } } ] } }, "JORFTEXT000021005856": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000021005856", "NOR": "ECEL0824288D", "NUM": "2009-1046", "DATE_PUBLI": "2009-08-29", "DATE_TEXTE": "2009-08-27", "NUM_PARUTION": 199, "NUM_SEQUENCE": 8, "ORIGINE_PUBLI": "JORF n°0199 du 29 août 2009", "PAGE_DEB_PUBLI": 14291, "PAGE_FIN_PUBLI": 14292 } }, "META_COMMUN": { "ID": "JORFTEXT000021005856", "URL": "texte/struct/JORF/TEXT/00/00/21/00/58/JORFTEXT000021005856.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/decret/2009/8/27/ECEL0824288D/jo/texte", "NATURE": "DECRET", "ORIGINE": "JORF", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/decret/2009/8/27/2009-1046/jo/texte" } } }, "STRUCT": { "LIEN_ART": [ { "@id": "JORFARTI000021005859", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000021005863", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000021005866", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000021005868", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000021005870", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "JORF" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000021005856", "@fin": "2999-01-01", "@num": "2009-1046", "@debut": "2999-01-01" } }, { "@etat": "VIGUEUR", "LIEN_TXT": { "@id": "LEGITEXT000021007665", "@fin": "2999-01-01", "@num": "2009-1046", "@debut": "2009-08-30" } } ] } }, "JORFTEXT000021491246": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000021491246", "NOR": "ECEL0910706D", "NUM": "2009-1575", "DATE_PUBLI": "2009-12-18", "DATE_TEXTE": "2009-12-16", "NUM_SEQUENCE": 17, "ORIGINE_PUBLI": "JORF n°0293 du 18 décembre 2009", "PAGE_DEB_PUBLI": 21837, "PAGE_FIN_PUBLI": 21837 } }, "META_COMMUN": { "ID": "JORFTEXT000021491246", "URL": "texte/struct/JORF/TEXT/00/00/21/49/12/JORFTEXT000021491246.xml", "ID_ELI": "http://www.legifrance.gouv.fr/eli/decret/2009/12/16/ECEL0910706D/jo/texte", "NATURE": "DECRET", "ORIGINE": "JORF", "ELI_ALIAS": { "ID_ELI_ALIAS": "http://www.legifrance.gouv.fr/eli/decret/2009/12/16/2009-1575/jo/texte" } } }, "STRUCT": { "LIEN_ART": [ { "@id": "JORFARTI000021491251", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000021491253", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000021491246", "@fin": "2999-01-01", "@num": "2009-1575", "@debut": "2999-01-01" } }, { "@etat": "VIGUEUR", "LIEN_TXT": { "@id": "LEGITEXT000021491868", "@fin": "2999-01-01", "@num": "2009-1575", "@debut": "2009-12-19" } } ] } } }, "follow": [ "STRUCT.LIEN_SECTION_TA.@id", "STRUCTURE_TA.LIEN_SECTION_TA.@id", "TEXTEKALI", "TEXTELR" ], "id": "JORFTEXT000021491246", "liens_entrants": true }