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\n
Le Premier ministre,
Sur le rapport du ministre des finances et des comptes publics,
Vu le code général des impôts, notamment ses articles 887, 888, 899, 900, 900 A, 900 B, 953 et 954 et l'article 313 BA de l'annexe III à ce code,
Décrète :

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

Fait le 11 février 2015.

Manuel Valls

Par le Premier ministre :

Le ministre des finances et des comptes publics,

Michel Sapin

Le secrétaire d'Etat chargé du budget,

Christian Eckert

" } }, "JORFTEXT000029990432": { "SM": { "CONTENU": "Modification du code général des impôts, du code général des collectivités territoriales, du code de la construction et de l'habitation, du code de l'action sociale et des familles, du code du travail, du code monétaire et financier, du code de l'urbanisme, du code de l'environnement, du code de l'énergie, du livre des procédures fiscales, du code général de la propriété des personnes publiques, du code du patrimoine, du code des douanes, du code des postes et des communications électroniques, du code forestier, du code de la sécurité sociale, du code rural et de la pêche maritime. 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° 2011-1977 du 28 décembre 2011 de finances pour 2012 : modification de l'article 46. Modification de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014 : modification des articles 45 (I abrogé), 117 (création d'un II), 21, 30, 92. Modification de la loi n° 2011-900 du 29 juillet 2011 de finances rectificative pour 2011 : modification de l'article 34. Ratification de l'ordonnance n° 2013-837 du 19 septembre 2013 relative à l'adaptation du code des douanes, du code général des impôts, du livre des procédures fiscales et d'autres dispositions législatives fiscales et douanières applicables à Mayotte. Modification de l'ordonnance précitée : modification de l'article 34. Modification de la loi n° 2014-892 du 8 août 2014 de financement rectificative de la sécurité sociale pour 2014 : modification de l'article 2. Modification de l'ordonnance n° 96-1122 du 20 décembre 1996 relative à l'amélioration de la santé publique, à l'assurance maladie, maternité, invalidité et décès, au financement de la sécurité sociale à Mayotte et à la caisse de sécurité sociale de Mayotte : modification de l'article 22. Modification 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 12. Modification de la loi n° 2014-1654 du 29 décembre 2014 de finances pour 2015 : modification de l'article 77. Modification de la loi du 19 décembre 1926 portant fixation du budget général de l'exercice 1927 : modification de l'article 14. Abrogation du décret-loi du 28 juillet 1934 portant modification du régime fiscal des casinos. Modification de la la loi de finances pour 1991 (n° 90-1168 du 29 décembre 1990) : abrogation de l'article 50. Modification de la loi de finances rectificative pour 1995 (n° 95-1347 du 30 décembre 1995) : modification de l'article 34. Modification de la la loi de finances pour 2000 (n° 99-1172 du 30 décembre 1999) : modification de l'article 43. Modification de la loi du 21 mai 1879 portant des restrictions à la liberté de construire dans les nouveaux quartiers de la ville de Strasbourg : abrogation de l'article 4. Modification de la loi du 6 janvier 1892 portant des restrictions à la liberté de construire : abrogation de l’article 3. Modification de la loi n° 72-657 du 13 juillet 1972 instituant des mesures en faveur de certaines catégories de commerçants et artisans âgés : création de l'article 3. Modification de la loi n° 2012-354 du 14 mars 2012 de finances rectificative pour 2012 : abrogation de l'article 27. Modification de la loi n° 2006-1771 du 30 décembre 2006 de finances rectificative pour 2006 : modification de l'article 130. Modification de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013 : modification des articles 15 (abrogation du II), 9 (abrogation du B du II), 79. Modification de la loi n° 2011-1978 du 28 décembre 2011 de finances rectificative pour 2011 : modification de l'article 39. Modification de la loi n° 2007-1822 du 24 décembre 2007 de finances pour 2008 : modification de l'article 45. Modification de la loi n° 2013-1203 du 23 décembre 2013 de financement de la sécurité sociale pour 2014 : modification de l'article 8. Modification de la loi n° 2009-1436 du 24 novembre 2009 pénitentiaire : modification de l'article 100. Modification de la loi n° 2004-1485 du 30 décembre 2004 de finances rectificative pour 2004 : modification de l'article 113 (abrogation du III). Modification de la loi n° 2005-1719 du 30 décembre 2005 de finances pour 2006 : modification de l'article 54 (abrogation du II). Modification de la loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 : modification de l'article 82. Transposition complète de la directive 2014/86/UE du Conseil du 8 juillet 2014 modifiant la directive 2011/96/UE concernant le régime fiscal commun applicable aux sociétés mères et filiales d'États membres différents par le b) du 6 de article 145 du code général des impôts modifié en dernier lieu par la présente loi." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFARTI000029992523", "@num": "1", "#text": "DÉCRET n°2014-1660 du 29 décembre 2014 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029992517", "@nortexte": "FCPB1428669D", "@numtexte": "2014-1660", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "JORFTEXT000029992517", "#text": "DÉCRET n°2014-1660 du 29 décembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029992517", "@nortexte": "FCPB1428669D", "@numtexte": "2014-1660", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { 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\n
L'Assemblée nationale et le Sénat ont délibéré,
L'Assemblée nationale a adopté,
Vu la décision du Conseil constitutionnel n° 2014-708 DC en date du 29 décembre 2014 ;
Le Président de la République promulgue la loi dont la teneur suit :

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

Fait à Paris, le 29 décembre 2014.

François Hollande

Par le Président de la République :

Le Premier ministre,

Manuel Valls

Le ministre des finances et des comptes publics,

Michel Sapin

Le secrétaire d'Etat chargé du budget,

Christian Eckert

\n\n\n (1) Loi n° 2014-1655.\n - Travaux préparatoires :\n Assemblée nationale :\n Projet de loi n° 2353 ;\n Rapport de Mme Valérie Rabault, rapporteure générale, au nom de la commission des finances, n° 2408 ;\n Discussion les 1er, 2, 3 et 5 décembre 2014 et adoption le 9 décembre 2014 (TA n° 447).\n Sénat :\n Projet de loi, adopté par l'Assemblée nationale, n° 155 (2014-2015) ;\n Rapport de M. Albéric de Montgolfier, rapporteur général, au nom de la commission des finances, n° 159 (2014-2015) ;\n Discussion les 11 et 12 décembre 2014 et adoption le 12 décembre 2014 (TA n° 33, 2014-2015).\n Assemblée nationale :\n Projet de loi, modifié par le Sénat, n° 2455 ;\n Rapport de Mme Valérie Rabault, rapporteure générale, au nom de la commission mixte paritaire, n° 2456.\n Sénat :\n Rapport de M. Albéric de Montgolfier, rapporteur général, au nom de la commission mixte paritaire, n° 187 (2014-2015) ;\n Résultat des travaux de la commission, n° 188 (2014-2015).\n Assemblée nationale :\n Projet de loi, modifié par le Sénat, n° 2455 ;\n Rapport de Mme Valérie Rabault, rapporteure générale, au nom de la commission de finances, n° 2460 ;\n Discussion et adoption le 16 décembre 2014 (TA n° 452).\n Sénat :\n Projet de loi, adopté par l'Assemblée nationale en nouvelle lecture, n° 191 (2014-2015) ;\n Rapport de M. Albéric de Montgolfier, rapporteur général, au nom de la commission des finances, n° 195 (2014-2015) ;\n Discussion et rejet le 17 décembre 2014 (TA n° 36, 2014-2015).\n Assemblée nationale :\n Projet de loi, rejeté par le Sénat en nouvelle lecture, n° 2479 ;\n Rapport de Mme Valérie Rabault, rapporteure générale, au nom de la commission finances, n° 2485 ;\n Discussion et adoption en lecture définitive le 16 décembre 2014 (TA n° 460).\n - Conseil constitutionnel :\n Décision n° 2014-708 DC du 29 décembre 2014 publiée au Journal officiel de ce jour." } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000029990432", "cible": true, "cidtexte": "JORFTEXT000030227373", "id": "LEGITEXT000030231030", "typelien": "APPLICATION" } ], "textelr": { "JORFTEXT000029990432": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000029990432", "NOR": "FCPX1425969L", "NUM": "2014-1655", "DATE_PUBLI": "2014-12-30", "DATE_TEXTE": "2014-12-29", "NUM_PARUTION": 301, "NUM_SEQUENCE": 3, "ORIGINE_PUBLI": "JORF n°0301 du 30 décembre 2014", "PAGE_DEB_PUBLI": 22898, "PAGE_FIN_PUBLI": 22946 } }, "META_COMMUN": { "ID": "JORFTEXT000029990432", "URL": "texte/struct/JORF/TEXT/00/00/29/99/04/JORFTEXT000029990432.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/2014/12/29/FCPX1425969L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/2014/12/29/2014-1655/jo/texte" } } }, "STRUCT": { "LIEN_ART": [ { "@id": "JORFARTI000029990433", "@fin": "2999-01-01", "@num": "liminaire", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000029990434", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } ], "LIEN_SECTION_TA": [ { "@id": "JORFSCTA000029990435", "@cid": "JORFSCTA000029990435", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/29/99/04/JORFSCTA000029990435.xml", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES AFFECTÉES", "@debut": "2999-01-01" }, { "@id": "JORFSCTA000029990436", "@cid": "JORFSCTA000029990436", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/29/99/04/JORFSCTA000029990436.xml", "#text": "Titre II : RATIFICATION D'UN DÉCRET RELATIF À LA RÉMUNÉRATION DE SERVICES RENDUS", "@debut": "2999-01-01" }, { "@id": "JORFSCTA000029990437", "@cid": "JORFSCTA000029990437", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/29/99/04/JORFSCTA000029990437.xml", "#text": "Titre III : DISPOSITIONS RELATIVES À L'ÉQUILIBRE DES RESSOURCES ET DES CHARGES", "@debut": "2999-01-01" }, { "@id": "JORFSCTA000029990438", "@cid": "JORFSCTA000029990438", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/29/99/04/JORFSCTA000029990438.xml", "#text": "Titre Ier : AUTORISATIONS BUDGÉTAIRES POUR 2014. - 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