{ "article": { "LEGIARTI000006307755": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "60", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307755", "URL": "article/LEGI/ARTI/00/00/06/30/77/LEGIARTI000006307755.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0060AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000037615804", "#text": "Arrêté du 9 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037615201", "@nortexte": "CPAE1830717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-09" }, { "@id": "LEGITEXT000039661215", "#text": "Arrêté du 18 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039656489", "@nortexte": "CPAE1936648A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-18" }, { "@id": "LEGIARTI000039661220", "@num": "1", "#text": "Arrêté du 18 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039656489", "@nortexte": "CPAE1936648A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-18" }, { "#text": "CGI 8", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 38 sexdecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000033613405", "@num": "103", "#text": "Code général des impôts, CGI. - art. 103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307007", "@num": "1655 ter", "#text": "Code général des impôts, CGI. - art. 1655 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304059", "@num": "238 bis M", "#text": "Code général des impôts, CGI. - art. 238 bis M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Livre des procédures fiscales L53 (2è al. du CGI 60)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179864", "@fin": "2007-09-01", "#text": "DETERMINATION DES BENEFICES NETS INDUSTRIELS ET COMMERCIAUX.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048116811", "@fin": "1979-07-01", "@num": "60", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307755", "@fin": "1982-01-01", "@num": "60", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307756", "@fin": "1999-03-31", "@num": "60", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006307757", "@fin": "2999-01-01", "@num": "60", "@etat": "VIGUEUR", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le bénéfice des sociétés visées à l'article 8 est déterminé, dans tous les cas, dans les conditions prévues pour les exploitants individuels et, en outre, suivant des modalités particulières fixées par décret pour celles de ces sociétés qui sont admises au régime du forfait (1).
\n
Ces sociétés sont tenues aux obligations qui incombent normalement aux exploitants individuels et la procédure de vérification des déclarations est suivie directement entre l'administration et lesdites sociétés.
\n
1) Annexe III, art. 38 sexdexies.
\n
" } }, "LEGIARTI000006307756": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "60", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307756", "URL": "article/LEGI/ARTI/00/00/06/30/77/LEGIARTI000006307756.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0060AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGITEXT000037615804", "#text": "Arrêté du 9 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037615201", "@nortexte": "CPAE1830717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-09" }, { "@id": "LEGITEXT000039661215", "#text": "Arrêté du 18 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039656489", "@nortexte": "CPAE1936648A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-18" }, { "@id": "LEGIARTI000039661220", "@num": "1", "#text": "Arrêté du 18 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039656489", "@nortexte": "CPAE1936648A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-18" }, { "#text": "CGI 8", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000033613405", "@num": "103", "#text": "Code général des impôts, CGI. - art. 103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307007", "@num": "1655 ter", "#text": "Code général des impôts, CGI. - art. 1655 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304059", "@num": "238 bis M", "#text": "Code général des impôts, CGI. - art. 238 bis M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315030", "@num": "L53", "#text": "Livre des procédures fiscales - art. L53 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L53 (2è al. du CGI 60)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Réponse ministérielle 1997-08-22 5G-13-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199128", "@fin": "2999-01-01", "#text": "B : Associés en nom des sociétés de personnes et membres des sociétés en participation", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197189", "@fin": "2999-01-01", "#text": "4 : Fixation du bénéfice imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048116811", "@fin": "1979-07-01", "@num": "60", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307755", "@fin": "1982-01-01", "@num": "60", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307756", "@fin": "1999-03-31", "@num": "60", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006307757", "@fin": "2999-01-01", "@num": "60", "@etat": "VIGUEUR", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le bénéfice des sociétés visées à l'article 8 est déterminé, dans tous les cas, dans les conditions prévues pour les exploitants individuels et, en outre, suivant des modalités particulières fixées par décret pour celles de ces sociétés qui sont admises au régime du forfait (1).
\n
Ces sociétés sont tenues aux obligations qui incombent normalement aux exploitants individuels (2).
\n
(1) Voir Annexe III, art. 38 sexdecies.
\n
(2) Voir également livre des procédures fiscales, art. L 53.
" } }, "LEGIARTI000006307757": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "60", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307757", "URL": "article/LEGI/ARTI/00/00/06/30/77/LEGIARTI000006307757.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0060AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006320268", "@num": "7", "#text": "Loi - art. 7 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209044", "#text": "Loi 98-1266 1998-12-30 art. 7 IV Finances pour 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGITEXT000037615804", "#text": "Arrêté du 9 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037615201", "@nortexte": "CPAE1830717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-09" }, { "@id": "LEGITEXT000039661215", "#text": "Arrêté du 18 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039656489", "@nortexte": "CPAE1936648A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-18" }, { "@id": "LEGIARTI000039661220", "@num": "1", "#text": "Arrêté du 18 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039656489", "@nortexte": "CPAE1936648A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-18" }, { "@id": "LEGIARTI000033613405", "@num": "103", "#text": "Code général des impôts, CGI. - art. 103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307007", "@num": "1655 ter", "#text": "Code général des impôts, CGI. - art. 1655 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304059", "@num": "238 bis M", "#text": "Code général des impôts, CGI. - art. 238 bis M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307033", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L53 (2è al. du CGI 60)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199128", "@fin": "2999-01-01", "#text": "B : Associés en nom des sociétés de personnes et membres des sociétés en participation", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197189", "@fin": "2999-01-01", "#text": "4 : Fixation du bénéfice imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048116811", "@fin": "1979-07-01", "@num": "60", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307755", "@fin": "1982-01-01", "@num": "60", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307756", "@fin": "1999-03-31", "@num": "60", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006307757", "@fin": "2999-01-01", "@num": "60", "@etat": "VIGUEUR", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le bénéfice des sociétés visées à l'article 8 est déterminé, dans tous les cas, dans les conditions prévues pour les exploitants individuels.
\n
Ces sociétés sont tenues aux obligations qui incombent normalement aux exploitants individuels.
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Le bénéfice des sociétés et associations visées à l’article 8 ci-dessus est déterminé, dans tous les cas, dans les conditions prévues pour les exploitants individuels imposables d’après le montant de leur bénéfice réel.

Ces sociétés et associations sont tenues aux obligations qui incombent normalement aux exploitants individuels et la procédure de vérification des déclarations est suivie directement entre l’inspecteur et lesdites sociétés ou associations.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000048116811", "cible": true, "cidtexte": "JORFTEXT000039656489", "id": "LEGITEXT000039661215", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307756", "cible": true, "cidtexte": "JORFTEXT000039656489", "id": "LEGITEXT000039661215", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307755", "cible": true, "cidtexte": "JORFTEXT000039656489", "id": "LEGITEXT000039661215", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307757", "cible": true, "cidtexte": "JORFTEXT000039656489", "id": "LEGITEXT000039661215", "typelien": "CITATION" } ], "texte_version": { "LEGITEXT000039661215": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "ETAT": "VIGUEUR", "LIENS": { "LIEN": [ { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307755", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "termes de l'article 245 de l'annexe III au code général des impôts", "@sens": "source", "@typelien": "CITATION" } ] }, "TITRE": "Arrêté du 18 décembre 2019", "DATE_FIN": "2999-01-01", "TITREFULL": "Arrêté du 18 décembre 2019 modifiant l'article 60 de l'annexe IV au code général des impôts", "DATE_DEBUT": "2019-12-23" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000039656489", "NOR": "CPAE1936648A", "DATE_PUBLI": "2019-12-22", "DATE_TEXTE": "2019-12-18", "NUM_PARUTION": 297, "NUM_SEQUENCE": 26, "ORIGINE_PUBLI": "JORF n°0297 du 22 décembre 2019", "DERNIERE_MODIFICATION": "2019-12-23" } }, "META_COMMUN": { "ID": "LEGITEXT000039661215", "URL": "texte/version/LEGI/TEXT/00/00/39/66/12/LEGITEXT000039661215.xml", "NATURE": "ARRETE", "ORIGINE": "LEGI" } }, "VISAS": { "CONTENU": "

\n
Le ministre de l'action et des comptes publics,
Vu le code général des impôts, notamment son article 637, et ses annexes III, notamment ses articles 245, 248 et 249, et IV, notamment son article 60,
Arrête :

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

Fait le 18 décembre 2019.

Pour le ministre et par délégation :

Le chef du service de la gestion fiscale,

A. Le Baron

" } } }, "textelr": { "LEGITEXT000039661215": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000039656489", "NOR": "CPAE1936648A", "DATE_PUBLI": "2019-12-22", "DATE_TEXTE": "2019-12-18", "NUM_PARUTION": 297, "NUM_SEQUENCE": 26, "ORIGINE_PUBLI": "JORF n°0297 du 22 décembre 2019", "DERNIERE_MODIFICATION": "2019-12-23" } }, "META_COMMUN": { "ID": "LEGITEXT000039661215", "URL": "texte/struct/LEGI/TEXT/00/00/39/66/12/LEGITEXT000039661215.xml", "NATURE": "ARRETE", "ORIGINE": "LEGI" } }, "STRUCT": { "LIEN_ART": [ { "@id": "LEGIARTI000039661220", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" }, { "@id": "LEGIARTI000039661222", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2019-12-23", "@origine": "LEGI" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000039656489", "@fin": "2999-01-01", "@debut": "2999-01-01" } }, { "@etat": "VIGUEUR", "LIEN_TXT": { "@id": "LEGITEXT000039661215", "@fin": "2999-01-01", "@debut": "2019-12-23" } } ] } } }, "follow": [ "STRUCT.LIEN_SECTION_TA.@id", "STRUCTURE_TA.LIEN_SECTION_TA.@id", "TEXTEKALI", "TEXTELR" ], "id": "LEGITEXT000039661215", "liens_entrants": true }