{ "section_ta": { "JORFSCTA000017839506": { "ID": "JORFSCTA000017839506", "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000017839505", "@nor": "BCFX0770033L", "@num": "2007-1824", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2007-1824 du 25 décembre 2007 de finances rectificative pour 2007 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000017839505", "@c_titre_court": "LOI n°2007-1824 du 25 décembre 2007" }, { "@fin": "2999-01-01", "#text": "LOI n° 2007-1824 du 25 décembre 2007 de finances rectificative pour 2007 (1)", "@debut": "2007-12-29", "@id_txt": "LEGITEXT000017885047", "@c_titre_court": "LOI n° 2007-1824 du 25 décembre 2007" } ], "@date_publi": "2007-12-28", "@date_signature": "2007-12-25", "@num_parution_jo": "0301" } }, "TITRE_TA": "PREMIÈRE PARTIE CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "STRUCTURE_TA": { "LIEN_SECTION_TA": [ { "@id": "JORFSCTA000017839514", "@cid": "JORFSCTA000017839514", "@fin": "2999-01-01", "@niv": 2, "@url": 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}, "JORFSCTA000017839510": { "ID": "JORFSCTA000017839510", "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000017839505", "@nor": "BCFX0770033L", "@num": "2007-1824", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2007-1824 du 25 décembre 2007 de finances rectificative pour 2007 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000017839505", "@c_titre_court": "LOI n°2007-1824 du 25 décembre 2007" }, { "@fin": "2999-01-01", "#text": "LOI n° 2007-1824 du 25 décembre 2007 de finances rectificative pour 2007 (1)", "@debut": "2007-12-29", "@id_txt": "LEGITEXT000017885047", "@c_titre_court": "LOI n° 2007-1824 du 25 décembre 2007" } ], "@date_publi": "2007-12-28", "@date_signature": "2007-12-25", "@num_parution_jo": "0301" } }, "TITRE_TA": "Crédits des missions", "STRUCTURE_TA": { "LIEN_ART": [ { "@id": "JORFARTI000017839574", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000017839575", "@fin": "2999-01-01", "@num": 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"JORFTEXT000017839505", "@nor": "BCFX0770033L", "@num": "2007-1824", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2007-1824 du 25 décembre 2007 de finances rectificative pour 2007 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000017839505", "@c_titre_court": "LOI n°2007-1824 du 25 décembre 2007" }, { "@fin": "2999-01-01", "#text": "LOI n° 2007-1824 du 25 décembre 2007 de finances rectificative pour 2007 (1)", "@debut": "2007-12-29", "@id_txt": "LEGITEXT000017885047", "@c_titre_court": "LOI n° 2007-1824 du 25 décembre 2007" } ], "@date_publi": "2007-12-28", "@date_signature": "2007-12-25", "@num_parution_jo": "0301" } }, "TITRE_TA": "I. - MESURES FISCALES NON RATTACHÉES", "STRUCTURE_TA": { "LIEN_ART": [ { "@id": "JORFARTI000017839581", "@fin": "2999-01-01", "@num": "14", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000017839589", "@fin": "2999-01-01", "@num": "15", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": 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"CONTENU": "

\n
Le Premier ministre,
Sur le rapport de la ministre de l'économie, des finances et de l'emploi et du ministre du budget, des comptes publics et de la fonction publique,
Vu l'article 67 de la loi n° 2007-1824 du 25 décembre 2007 de finances rectificative pour 2007,
Décrète :

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

Fait à Paris, le 26 décembre 2007.

François Fillon

Par le Premier ministre :

Le ministre du budget, des comptes publics

et de la fonction publique,

Eric Woerth

La ministre de l'économie,

des finances et de l'emploi,

Christine Lagarde

" } }, "JORFTEXT000017839505": { "SM": { "CONTENU": "Transposition complète de la directive Européenne n°2006-69 du 24 juillet 2006 du Conseil modifiant la directive 77/388/CEE en ce qui concerne certaines mesures visant à simplifier la perception de la taxe sur la valeur ajoutée et à lutter contre la fraude et l'évasion fiscales, et abrogeant certaines décisions accordant des dérogations ; de la directive 2003/96/CE du Conseil restructurant le cadre communautaire de taxation des produits énergétiques et de l'électricité (Texte présentant de l'intérêt pour l'EEE) ; de la directive européenne n°2006-112 du 28 novembre 2006 du Conseil relative au système commun de taxe sur la valeur ajoutée. Modification du livre des procédures fiscales, du code général des impôts, du code de justice administrative, du code du patrimoine, du code de la construction et de l'habitation, du code des douanes, du code général des collectivités territoriales, du code de la santé publique, du code de l'industrie cinématographique, du code des assurances, du code de l'action sociale et des familles. Modification de la loi n° 2005-1719 du 30 décembre 2005 de finances pour 2006 : modification des articles 40, 85. Modification de la loi n° 2007-309 du 5 mars 2007 relative à la modernisation de la diffusion audiovisuelle et à la télévision du futur : modification des article 35, 37. Modification de la loi n° 2004-1484 du 30 décembre 2004 de finances pour 2005 : création de l'article 61. Modification de la loi n° 2006-1666 du 21 décembre 2006 de finances pour 2007 : modification des articles 52, 113. Modification de la loi n° 2006-1771 du 30 décembre 2006 de finances rectificative pour 2006 : modification des articles 88, 130. Modification de la loi loi n° 92-677 du 17 juillet 1992 portant mise en oeuvre par la République française de la directive du Conseil des Communautés européennes (CEE) n° 91/680, complétant le système commun de la taxe sur la valeur ajoutée et modifiant, en vue de la suppression des contrôles aux frontières, la directive (CEE) n° 77/388 et de la directive (CEE) n° 92/12 relative au régime général, à la détention, à la circulation et au contrôle des produits soumis à accise : création de l'article 55. Modification de la loi n° 2004-809 du 13 août 2004 relative aux libertés et responsabilités locales : modification de l'article 154. 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 n° 2005-1720 du 30 décembre 2005 de finances rectificative pour 2005 modification de l'article 128 tel qu'il résulte de l'article 104 de la loi n° 2007-1822 du 24 décembre 2007 de finances pour 2008. Modification de la loi de finances rectificative pour 2003 (n° 2003-1312 du 30 décembre 2003) : modification de l'article 71. Modification de la loi n° 2005-102 du 11 février 2005 pour l'égalité des droits et des chances, la participation et la citoyenneté des personnes handicapées : modification de l'article 98. Modification de la loi n° 2005-158 du 23 février 2005 portant reconnaissance de la Nation et contribution nationale en faveur des Français rapatriés modification de l'article 12. Sont abrogés : L'article 69 de la loi n° 47-520 du 21 mars 1947 relative à diverses dispositions d'ordre financier ; l'article 5 de la loi n° 82-380 du 7 mai 1982 modifiant l'article 7 de l'ordonnance du 4 février 1959 relative au statut général des fonctionnaires et portant dispositions diverses concernant le principe d'égalité d'accès aux emplois publics ; les articles 6 quater,15 et 23 bis de la loi n° 83-634 du 13 juillet 1983 portant droits et obligations des fonctionnaires ; l'article 37 (dernier al.) de la loi n° 84-16 du 11 janvier 1984 portant dispositions statutaires relatives à la fonction publique de l'Etat ; l'article 60 (avant-dernier al.) de la loi n° 84-53 du 26 janvier 1984 portant dispositions statutaires relatives à la fonction publique territoriale ; l'article 47 (dernier al.) de la loi n° 86-33 du 9 janvier 1986 portant dispositions statutaires relatives à la fonction publique hospitalière ; l'article 79 de la loi n° 2003-775 du 21 août 2003 portant réforme des retraites. Modification de la loi de finances pour 1987 (n° 86-1317 du 30 décembre 1986) : abrogation de l'article 101." }, "TP": { "CONTENU": "

(1) Travaux préparatoires : loi n° 2007-1824.

Assemblée nationale :

Projet de loi n° 421 ;

Rapport de M. Gilles Carrez, au nom de la commission des finances, n° 445 ;

Discussion les 5 et 6 décembre 2007, adoption le 6 décembre 2007 (TA n° 61).

Sénat :

Projet de loi, adopté par l'Assemblée nationale, n° 119 (2007-2008) ;

Rapport de M. Philippe Marini, au nom de la commission des finances, n° 127 (2007-2008) ;

Avis de M. Alain Vasselle, au nom de la commission des affaires sociales, n° 128 (2007-2008) ;

Discussion les 17 et 18 décembre 2007 et adoption le 18 décembre 2007 (TA n° 33).

Assemblée nationale :

Projet de loi, modifié par le Sénat, n° 511 ;

Rapport de M. Gilles Carrez, au nom de la commission mixte paritaire, n° 515 ;

Discussion et adoption le 20 décembre 2007 (TA n° 74).

Sénat :

Rapport de M. Philippe Marini, au nom de la commission mixte paritaire, n° 148 (2007-2008) ;

Discussion et adoption le 20 décembre 2007 (TA n° 43, 2007-2008).

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\n
L'Assemblée nationale et le Sénat ont adopté,
Le Président de la République promulgue la loi dont la teneur suit :

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

Fait à Paris, le 25 décembre 2007.

Nicolas Sarkozy

Par le Président de la République :

Le Premier ministre,

François Fillon

La ministre de l'économie,

des finances et de l'emploi,

Christine Lagarde

Le ministre du budget, des comptes publics

et de la fonction publique,

Eric Woerth

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000017839505", "cible": true, "cidtexte": "JORFTEXT000017756799", "id": "LEGITEXT000017783369", "typelien": "APPLICATION" } ], "textelr": { "JORFTEXT000017839505": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000017839505", "NOR": "BCFX0770033L", "NUM": "2007-1824", "DATE_PUBLI": "2007-12-28", "DATE_TEXTE": "2007-12-25", "NUM_PARUTION": 301, "NUM_SEQUENCE": 1, "ORIGINE_PUBLI": "JORF n°0301 du 28 décembre 2007", "PAGE_DEB_PUBLI": 21482, "PAGE_FIN_PUBLI": 21531 } }, "META_COMMUN": { "ID": "JORFTEXT000017839505", "URL": "texte/struct/JORF/TEXT/00/00/17/83/95/JORFTEXT000017839505.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/2007/12/25/BCFX0770033L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/2007/12/25/2007-1824/jo/texte" } } }, "STRUCT": { "LIEN_SECTION_TA": [ { "@id": "JORFSCTA000017839506", "@cid": "JORFSCTA000017839506", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/17/83/95/JORFSCTA000017839506.xml", "#text": "PREMIÈRE PARTIE CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2999-01-01" }, { "@id": "JORFSCTA000017839507", "@cid": "JORFSCTA000017839507", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/17/83/95/JORFSCTA000017839507.xml", "#text": "RESSOURCES AFFECTÉES A. ― Dispositions relatives aux collectivités territoriales", "@debut": "2999-01-01" }, { "@id": "JORFSCTA000017839508", "@cid": "JORFSCTA000017839508", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/17/83/95/JORFSCTA000017839508.xml", "#text": "B. ― Autres dispositions", "@debut": "2999-01-01" }, { "@id": "JORFSCTA000017839509", "@cid": "JORFSCTA000017839509", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/17/83/95/JORFSCTA000017839509.xml", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2999-01-01" }, { "@id": "JORFSCTA000017839510", "@cid": "JORFSCTA000017839510", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/17/83/95/JORFSCTA000017839510.xml", "#text": "Crédits des missions", "@debut": "2999-01-01" }, { "@id": "JORFSCTA000017839511", "@cid": "JORFSCTA000017839511", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/17/83/95/JORFSCTA000017839511.xml", "#text": "I. - MESURES FISCALES NON RATTACHÉES", "@debut": "2999-01-01" }, { "@id": "JORFSCTA000017839512", "@cid": "JORFSCTA000017839512", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/17/83/95/JORFSCTA000017839512.xml", "#text": "II. ― AUTRES MESURES", "@debut": "2999-01-01" }, { "@id": "JORFSCTA000017839513", "@cid": "JORFSCTA000017839513", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/17/83/95/JORFSCTA000017839513.xml", "#text": "Annexe", "@debut": "2999-01-01" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000017839505", "@fin": "2999-01-01", "@num": "2007-1824", "@debut": "2999-01-01" } }, { "@etat": "VIGUEUR", "LIEN_TXT": { "@id": "LEGITEXT000017885047", "@fin": "2999-01-01", "@num": "2007-1824", "@debut": "2007-12-29" } } ] } }, "LEGITEXT000017783369": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000017756799", "NOR": "BCFB0774529D", "NUM": "2007-1841", "DATE_PUBLI": "2007-12-28", "DATE_TEXTE": "2007-12-26", "NUM_SEQUENCE": 67, "ORIGINE_PUBLI": "JORF n°0301 du 28 décembre 2007", "PAGE_DEB_PUBLI": 21675, "PAGE_FIN_PUBLI": 21675, "DERNIERE_MODIFICATION": "2007-12-29" } }, "META_COMMUN": { "ID": "LEGITEXT000017783369", "URL": "texte/struct/LEGI/TEXT/00/00/17/78/33/LEGITEXT000017783369.xml", "NATURE": "DECRET", "ORIGINE": "LEGI" } }, "STRUCT": { "LIEN_ART": [ { "@id": "LEGIARTI000017783371", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "2007-12-29", "@origine": "LEGI" }, { "@id": "LEGIARTI000017783374", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2007-12-29", "@origine": "LEGI" }, { "@id": "LEGIARTI000017783375", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "2007-12-29", "@origine": "LEGI" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000017756799", "@fin": "2999-01-01", "@num": "2007-1841", "@debut": "2999-01-01" } }, { "@etat": "VIGUEUR", "LIEN_TXT": { "@id": "LEGITEXT000017783369", "@fin": "2999-01-01", "@num": "2007-1841", "@debut": "2007-12-29" } } ] } } }, "follow": [ "STRUCT.LIEN_SECTION_TA.@id", "STRUCTURE_TA.LIEN_SECTION_TA.@id", "TEXTEKALI", "TEXTELR" ], "id": "LEGITEXT000017783369", "liens_entrants": true }