{ "article": { "LEGIARTI000006316177": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*59-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316177", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316177.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR059AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quinquies A 3 (AL. 2 3 PREMIERES LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L59", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000880684", "#text": "Décret 81-860 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000880684", "@numtexte": "81-860", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180142", "@fin": "2999-01-01", "#text": "I : Procédure de rectification contradictoire", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163135", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316177", "@fin": "1992-01-01", "@num": "R*59-1", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316178", "@fin": "2016-06-12", "@num": "R*59-1", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032693610", "@fin": "2022-07-17", "@num": "R*59-1", "@etat": "MODIFIE", "@debut": "2016-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046051893", "@fin": "2999-01-01", "@num": "R*59-1", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsqu'il est fait application de l'article L. 59, l'administration notifie l'avis de la commission au contribuable. Elle l'informe en même temps du chiffre qu'elle se propose de retenir comme base d'imposition.
\n
" } }, "LEGIARTI000006316178": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*59-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-12", "DATE_DEBUT": "1992-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316178", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316178.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR059AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quinquies A 3 (AL. 2 3 PREMIERES LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006326525", "@num": "1", "#text": "Décret n°91-1386 du 26 décembre 1991 - art. 1 () JORF 1er janvier 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000539415", "@nortexte": "BUDF9100031D", "@numtexte": "91-1386", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-26" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "#text": "Instruction 2000-06-16 13M-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006315691", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180142", "@fin": "2999-01-01", "#text": "I : Procédure de rectification contradictoire", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163135", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316177", "@fin": "1992-01-01", "@num": "R*59-1", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316178", "@fin": "2016-06-12", "@num": "R*59-1", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032693610", "@fin": "2022-07-17", "@num": "R*59-1", "@etat": "MODIFIE", "@debut": "2016-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046051893", "@fin": "2999-01-01", "@num": "R*59-1", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable dispose d'un délai de trente jours à compter de la réception de la réponse de l'administration à ses observations pour présenter la demande prévue au premier alinéa de l'article L. 59.
\n
L'administration notifie l'avis de la commission au contribuable et l'informe en même temps du chiffre qu'elle se propose de retenir comme base d'imposition.
" } }, "LEGIARTI000006316181": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*60-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-25", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316181", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316181.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR060ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 bis 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000880684", "#text": "Décret 81-860 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000880684", "@numtexte": "81-860", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-06-16 13M-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180142", "@fin": "2999-01-01", "#text": "I : Procédure de rectification contradictoire", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163135", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316181", "@fin": "2008-12-25", "@num": "R*60-2", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019993552", "@fin": "2016-06-12", "@num": "R*60-2", "@etat": "MODIFIE", "@debut": "2008-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032693589", "@fin": "2017-09-01", "@num": "R*60-2", "@etat": "MODIFIE", "@debut": "2016-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034616030", "@fin": "2022-07-17", "@num": "R*60-2", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046051869", "@fin": "2999-01-01", "@num": "R*60-2", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Devant la commission départementale, le contribuable peut se faire assister par deux conseils de son choix.
\n
" } }, "LEGIARTI000006316183": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*60-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-25", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316183", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316183.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR060ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 bis 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000880684", "#text": "Décret 81-860 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000880684", "@numtexte": "81-860", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-06-16 13M-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180142", "@fin": "2999-01-01", "#text": "I : Procédure de rectification contradictoire", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163135", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316183", "@fin": "2008-12-25", "@num": "R*60-3", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019993554", "@fin": "2016-06-12", "@num": "R*60-3", "@etat": "MODIFIE", "@debut": "2008-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032693581", "@fin": "2017-09-01", "@num": "R*60-3", "@etat": "MODIFIE", "@debut": "2016-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034616025", "@fin": "2022-07-17", "@num": "R*60-3", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046051854", "@fin": "2999-01-01", "@num": "R*60-3", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'avis ou la décision de la commission départementale doit être motivé. Il est notifié au contribuable par l'administration des impôts.
\n
" } }, "LEGIARTI000006316381": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*201-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1990-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316381", "URL": "article/LEGI/ARTI/00/00/06/31/63/LEGIARTI000006316381.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR201AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1941 6 (AL. 2, AL. 3 2ème PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L201", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000880684", "#text": "Décret 81-860 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000880684", "@numtexte": "81-860", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006325893", "@num": "15", "#text": "Décret n° 89-948 du 22 décembre 1989 - art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000336894", "@nortexte": "BUDF8900010D", "@numtexte": "89-948", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-22" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191995", "@fin": "1990-01-01", "#text": "B : Procédure devant le tribunal administratif.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180165", "@fin": "2999-01-01", "#text": "II : Règles de procédure", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163148", "@fin": "2999-01-01", "#text": "Section II : Procédure devant les tribunaux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147388", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133985", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006316381", "@fin": "1990-01-01", "@num": "R*201-1", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019993556", "@fin": "2016-06-12", "@num": "R*201-1", "@etat": "MODIFIE", "@debut": "2008-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032693575", "@fin": "2020-12-20", "@num": "R*201-1", "@etat": "MODIFIE", "@debut": "2016-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042707749", "@fin": "2022-07-17", "@num": "R*201-1", "@etat": "MODIFIE", "@debut": "2020-12-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046051848", "@fin": "2999-01-01", "@num": "R*201-1", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable peut prendre connaissance de tous les documents et pièces prévus à l'article L. 201 que l'administration des impôts a joints au dossier du litige, y compris ceux contenant des indications relatives aux bénéfices ou revenus de tiers, de telle manière qu'il puisse s'assurer que les points de comparaison retenus par l'administration concernent les entreprises dont l'activité est comparable à la sienne.
\n
Les comparaisons établies par l'administration des impôts ne constituent pas à elles seules des preuves permettant de justifier ses demandes.
" } }, "LEGIARTI000006316590": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*60-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-07-19", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316590", "URL": "article/LEGI/ARTI/00/00/06/31/65/LEGIARTI000006316590.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR060AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 bis 1 (6ème LIGNE, 7ème LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L60", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000880684", "#text": "Décret 81-860 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000880684", "@numtexte": "81-860", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147400", "@fin": "1987-07-19", "#text": "PROCEDURES DE REDRESSEMENT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133989", "@fin": "1987-12-31", "#text": "LE DROIT DE CONTROLE DE L'ADMINISTRATION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114564", "@fin": "2001-03-31", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316590", "@fin": "1987-07-19", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316591", "@fin": "2005-10-18", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "1987-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316592", "@fin": "2008-12-25", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "2005-10-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019993547", "@fin": "2016-06-12", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "2008-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032693601", "@fin": "2017-09-01", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "2016-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034616032", "@fin": "2022-07-17", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046051888", "@fin": "2999-01-01", "@num": "R*60-1", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le rapport et les documents mentionnés à l'article L. 60 doivent être tenus à la disposition du contribuable au secrétariat de la commission départementale des impôts directs et des taxes sur le chiffre d'affaires, pendant le délai de dix jours qui précède la réunion de cette commission.
\n
" } }, "LEGIARTI000006316591": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*60-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-10-18", "DATE_DEBUT": "1987-07-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006316591", "URL": "article/LEGI/ARTI/00/00/06/31/65/LEGIARTI000006316591.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR060AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 bis 1 (6ème LIGNE, 7ème LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L59 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L60", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 87-552 1987-07-19 art. 4 JORF 19 juillet 1987", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "#text": "Edition du 10 août 1987", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-06-16 13M-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180142", "@fin": "2999-01-01", "#text": "I : Procédure de rectification contradictoire", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163135", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316590", "@fin": "1987-07-19", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316591", "@fin": "2005-10-18", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "1987-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316592", "@fin": "2008-12-25", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "2005-10-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019993547", "@fin": "2016-06-12", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "2008-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032693601", "@fin": "2017-09-01", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "2016-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034616032", "@fin": "2022-07-17", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046051888", "@fin": "2999-01-01", "@num": "R*60-1", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque le litige est soumis à la commission départementale des impôts directs et des taxes sur le chiffre d'affaires, en application de l'article L. 59 A, le contribuable est convoqué trente jours au moins avant la date de la réunion. Le rapport et les documents mentionnés à l'article L. 60 doivent être tenus à sa disposition, au secrétariat de la commission, pendant le délai de vingt jours qui précède la réunion de cette commission.
\n
" } }, "LEGIARTI000006316592": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*60-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-25", "DATE_DEBUT": "2005-10-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006316592", "URL": "article/LEGI/ARTI/00/00/06/31/65/LEGIARTI000006316592.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR060AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 bis 1 (6ème LIGNE, 7ème LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L59 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L60", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006245840", "@num": "1", "#text": "Décret n°2005-1284 du 11 octobre 2005 - art. 1 () JORF 18 octobre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000263338", "@nortexte": "BUDF0500006D", "@numtexte": "2005-1284", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-10-11" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180142", "@fin": "2999-01-01", "#text": "I : Procédure de rectification contradictoire", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163135", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316590", "@fin": "1987-07-19", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316591", "@fin": "2005-10-18", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "1987-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316592", "@fin": "2008-12-25", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "2005-10-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019993547", "@fin": "2016-06-12", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "2008-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032693601", "@fin": "2017-09-01", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "2016-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034616032", "@fin": "2022-07-17", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046051888", "@fin": "2999-01-01", "@num": "R*60-1", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque le litige est soumis à la commission départementale des impôts directs et des taxes sur le chiffre d'affaires, en application de l'article L. 59 A, le contribuable est convoqué trente jours au moins avant la date de la réunion. Le rapport et les documents mentionnés à l'article L. 60 doivent être tenus à sa disposition, au secrétariat de la commission, pendant le délai de trente jours qui précède la réunion de cette commission.
\n
" } }, "LEGIARTI000019993547": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*60-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-12", "DATE_DEBUT": "2008-12-25" } }, "META_COMMUN": { "ID": "LEGIARTI000019993547", "URL": "article/LEGI/ARTI/00/00/19/99/35/LEGIARTI000019993547.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 bis 1 (6ème LIGNE, 7ème LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000019987933", "@num": "1", "#text": "Décret n°2008-1393\n du 19 décembre 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000019986632", "@nortexte": "BCFL0813471D", "@numtexte": "2008-1393", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000006315039", "@num": "L59 A", "#text": "Livre des procédures fiscales - art. L59 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017938938", "@num": "L59 C", "#text": "Livre des procédures fiscales - art. L59 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315046", "@num": "L60", "#text": "Livre des procédures fiscales - art. L60", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180142", "@fin": "2999-01-01", "#text": "I : Procédure de rectification contradictoire", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163135", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316590", "@fin": "1987-07-19", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316591", "@fin": "2005-10-18", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "1987-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316592", "@fin": "2008-12-25", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "2005-10-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019993547", "@fin": "2016-06-12", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "2008-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032693601", "@fin": "2017-09-01", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "2016-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034616032", "@fin": "2022-07-17", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046051888", "@fin": "2999-01-01", "@num": "R*60-1", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque le litige est soumis à la commission départementale des impôts directs et des taxes sur le chiffre d'affaires, en application de l'article L. 59 A, ou à la Commission nationale des impôts directs et des taxes sur le chiffre d'affaires, en application de l'article L. 59 C, le contribuable est convoqué trente jours au moins avant la date de la réunion. Le rapport et les documents mentionnés à l'article L. 60 doivent être tenus à sa disposition, au secrétariat de la commission, pendant le délai de trente jours qui précède la réunion de cette commission.
\n
" } }, "LEGIARTI000019993552": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*60-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-12", "DATE_DEBUT": "2008-12-25" } }, "META_COMMUN": { "ID": "LEGIARTI000019993552", "URL": "article/LEGI/ARTI/00/00/19/99/35/LEGIARTI000019993552.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 bis 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000019987935", "@num": "2", "#text": "Décret n°2008-1393\n du 19 décembre 2008 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000019986632", "@nortexte": "BCFL0813471D", "@numtexte": "2008-1393", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180142", "@fin": "2999-01-01", "#text": "I : Procédure de rectification contradictoire", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163135", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316181", "@fin": "2008-12-25", "@num": "R*60-2", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019993552", "@fin": "2016-06-12", "@num": "R*60-2", "@etat": "MODIFIE", "@debut": "2008-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032693589", "@fin": "2017-09-01", "@num": "R*60-2", "@etat": "MODIFIE", "@debut": "2016-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034616030", "@fin": "2022-07-17", "@num": "R*60-2", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046051869", "@fin": "2999-01-01", "@num": "R*60-2", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Devant la commission départementale ou nationale des impôts directs et des taxes sur le chiffre d'affaires, le contribuable peut se faire assister par deux conseils de son choix.
\n
" } }, "LEGIARTI000019993554": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*60-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-12", "DATE_DEBUT": "2008-12-25" } }, "META_COMMUN": { "ID": "LEGIARTI000019993554", "URL": "article/LEGI/ARTI/00/00/19/99/35/LEGIARTI000019993554.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 bis 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000019987937", "@num": "3", "#text": "Décret n°2008-1393\n du 19 décembre 2008 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000019986632", "@nortexte": "BCFL0813471D", "@numtexte": "2008-1393", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180142", "@fin": "2999-01-01", "#text": "I : Procédure de rectification contradictoire", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163135", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316183", "@fin": "2008-12-25", "@num": "R*60-3", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019993554", "@fin": "2016-06-12", "@num": "R*60-3", "@etat": "MODIFIE", "@debut": "2008-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032693581", "@fin": "2017-09-01", "@num": "R*60-3", "@etat": "MODIFIE", "@debut": "2016-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034616025", "@fin": "2022-07-17", "@num": "R*60-3", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046051854", "@fin": "2999-01-01", "@num": "R*60-3", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'avis ou la décision de la commission départementale ou nationale des impôts directs et des taxes sur le chiffre d'affaires doit être motivé. Il est notifié au contribuable par l'administration des impôts.
\n
" } }, "LEGIARTI000019993556": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*201-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-12", "DATE_DEBUT": "2008-12-25" } }, "META_COMMUN": { "ID": "LEGIARTI000019993556", "URL": "article/LEGI/ARTI/00/00/19/99/35/LEGIARTI000019993556.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1941 6 (AL. 2, AL. 3 2ème PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000019987939", "@num": "4", "#text": "Décret n°2008-1393\n du 19 décembre 2008 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000019986632", "@nortexte": "BCFL0813471D", "@numtexte": "2008-1393", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192001", "@fin": "2008-12-25", "#text": "B : Procédure devant le tribunal administratif et la cour administrative d'appel.", "@debut": "1990-01-01" }, { "@id": "LEGISCTA000019993558", "@fin": "2999-01-01", "#text": "B : Procédure devant le tribunal administratif, la cour administrative d'appel et le Conseil d'Etat", "@debut": "2008-12-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180165", "@fin": "2999-01-01", "#text": "II : Règles de procédure", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163148", "@fin": "2999-01-01", "#text": "Section II : Procédure devant les tribunaux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147388", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133985", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006316381", "@fin": "1990-01-01", "@num": "R*201-1", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019993556", "@fin": "2016-06-12", "@num": "R*201-1", "@etat": "MODIFIE", "@debut": "2008-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032693575", "@fin": "2020-12-20", "@num": "R*201-1", "@etat": "MODIFIE", "@debut": "2016-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042707749", "@fin": "2022-07-17", "@num": "R*201-1", "@etat": "MODIFIE", "@debut": "2020-12-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046051848", "@fin": "2999-01-01", "@num": "R*201-1", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Un conseiller d'Etat ne peut siéger dans une formation de jugement ayant à connaître d'un litige portant sur une imposition dont il a eu à apprécier la base comme président de la Commission nationale des impôts directs et des taxes sur le chiffre d'affaires.

" } }, "LEGIARTI000031768264": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1653 F", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-03-25", "DATE_DEBUT": "2016-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031768264", "URL": "article/LEGI/ARTI/00/00/31/76/82/LEGIARTI000031768264.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031757515", "@num": "46", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGITEXT000032679204", "#text": "Décret n°2016-766 du 9 juin 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032675279", "@nortexte": "FCPE1600964D", "@numtexte": "2016-766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-09" }, { "@id": "LEGIARTI000032679213", "@num": "1", "#text": "Décret n°2016-766 du 9 juin 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032675279", "@nortexte": "FCPE1600964D", "@numtexte": "2016-766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-09" }, { "@id": "LEGIARTI000036021796", "@num": "1", "#text": "Décret n°2017-1561 du 13 novembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036021152", "@nortexte": "CPAP1726725D", "@numtexte": "2017-1561", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-11-13" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000048838715", "@num": "1740 A bis", "#text": "Code général des impôts, CGI. - art. 1740 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309198", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032679808", "@num": "350 CA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 CA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816248", "@num": "L136 A", "#text": "Livre des procédures fiscales - art. L136 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764241", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044992278", "@num": "L59 D", "#text": "Livre des procédures fiscales - art. L59 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874352", "@num": "L60", "#text": "Livre des procédures fiscales - art. L60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051869", "@num": "R*60-2", "#text": "Livre des procédures fiscales - art. R*60-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051854", "@num": "R*60-3", "#text": "Livre des procédures fiscales - art. R*60-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051862", "@num": "R60-2 A", "#text": "Livre des procédures fiscales - art. R60-2 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032065642", "@fin": "2999-01-01", "#text": "VII : Comité consultatif du crédit d'impôt pour dépenses de recherche", "@debut": "2016-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147107", "@fin": "2999-01-01", "#text": "Chapitre premier : Commissions administratives des impôts et comité de l'abus de droit fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133861", "@fin": "2999-01-01", "#text": "Titre II : Dispositions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "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": "LEGIARTI000031768264", "@fin": "2019-03-25", "@num": "1653 F", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038314802", "@fin": "2022-01-01", "@num": "1653 F", "@etat": "MODIFIE", "@debut": "2019-03-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044992179", "@fin": "2999-01-01", "@num": "1653 F", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Il est institué un comité consultatif du crédit d'impôt pour dépenses de recherche.

Ce comité est présidé par un conseiller d'Etat désigné par le vice-président du Conseil d'Etat. Le président peut être suppléé par un ou deux magistrats administratifs nommés dans les mêmes conditions.

II – Pour l'examen des litiges relatifs aux dépenses prévues aux a à j du II de l'article 244 quater B, le comité comprend un agent appartenant à un des corps de catégorie A du ministère chargé de la recherche et un agent de l'administration fiscale ayant au moins le grade d'inspecteur divisionnaire.

Pour l'examen des litiges relatifs aux dépenses prévues au k du même II, le comité comprend un agent appartenant à un des corps de catégorie A du ministère chargé de l'innovation et un agent de l'administration fiscale ayant au moins le grade d'inspecteur divisionnaire.

Pour l'examen des litiges relatifs à la fois à des dépenses prévues aux a à j et au k dudit II, le comité comprend un agent appartenant à un des corps de catégorie A du ministère chargé de la recherche, un agent appartenant à un des corps de catégorie A du ministère chargé de l'innovation et un agent de l'administration fiscale ayant au moins le grade d'inspecteur divisionnaire.

L'agent du ministère chargé de la recherche et l'agent du ministère chargé de l'innovation peuvent, s'ils l'estiment utile, être assistés par toute personne susceptible d'apporter une expertise sur la qualification des dépenses prises en compte pour la détermination du crédit d'impôt. Cette personne ne prend pas part aux votes.

Les personnes ayant déjà eu à connaître du litige ne peuvent siéger au comité saisi sur ce litige.

Le président a voix prépondérante.

" } }, "LEGIARTI000032693575": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*201-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-20", "DATE_DEBUT": "2016-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000032693575", "URL": "article/LEGI/ARTI/00/00/32/69/35/LEGIARTI000032693575.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 4 du décret n° 2016-766 du 9 juin 2016, ces dispositions sont applicables aux propositions de rectification adressées à compter du 1er juillet 2016.
\n

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1941 6 (AL. 2, AL. 3 2ème PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000032679215", "@num": "2", "#text": "Décret n°2016-766 du 9 juin 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032675279", "@nortexte": "FCPE1600964D", "@numtexte": "2016-766", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-09" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192001", "@fin": "2008-12-25", "#text": "B : Procédure devant le tribunal administratif et la cour administrative d'appel.", "@debut": "1990-01-01" }, { "@id": "LEGISCTA000019993558", "@fin": "2999-01-01", "#text": "B : Procédure devant le tribunal administratif, la cour administrative d'appel et le Conseil d'Etat", "@debut": "2008-12-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180165", "@fin": "2999-01-01", "#text": "II : Règles de procédure", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163148", "@fin": "2999-01-01", "#text": "Section II : Procédure devant les tribunaux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147388", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133985", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006316381", "@fin": "1990-01-01", "@num": "R*201-1", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019993556", "@fin": "2016-06-12", "@num": "R*201-1", "@etat": "MODIFIE", "@debut": "2008-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032693575", "@fin": "2020-12-20", "@num": "R*201-1", "@etat": "MODIFIE", "@debut": "2016-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042707749", "@fin": "2022-07-17", "@num": "R*201-1", "@etat": "MODIFIE", "@debut": "2020-12-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046051848", "@fin": "2999-01-01", "@num": "R*201-1", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

" } }, "LEGIARTI000032693581": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*60-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-09-01", "DATE_DEBUT": "2016-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000032693581", "URL": "article/LEGI/ARTI/00/00/32/69/35/LEGIARTI000032693581.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 4 du décret n° 2016-766 du 9 juin 2016, ces dispositions sont applicables aux propositions de rectification adressées à compter du 1er juillet 2016.
\n

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 bis 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000032679215", "@num": "2", "#text": "Décret n°2016-766 du 9 juin 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032675279", "@nortexte": "FCPE1600964D", "@numtexte": "2016-766", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-09" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180142", "@fin": "2999-01-01", "#text": "I : Procédure de rectification contradictoire", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163135", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316183", "@fin": "2008-12-25", "@num": "R*60-3", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019993554", "@fin": "2016-06-12", "@num": "R*60-3", "@etat": "MODIFIE", "@debut": "2008-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032693581", "@fin": "2017-09-01", "@num": "R*60-3", "@etat": "MODIFIE", "@debut": "2016-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034616025", "@fin": "2022-07-17", "@num": "R*60-3", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046051854", "@fin": "2999-01-01", "@num": "R*60-3", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'avis ou la décision de la commission départementale ou nationale des impôts directs et des taxes sur le chiffre d'affaires ou du comité consultatif du crédit d'impôt pour dépenses de recherche doit être motivé. Il est notifié au contribuable par l'administration des impôts.

" } }, "LEGIARTI000032693589": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*60-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-09-01", "DATE_DEBUT": "2016-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000032693589", "URL": "article/LEGI/ARTI/00/00/32/69/35/LEGIARTI000032693589.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 4 du décret n° 2016-766 du 9 juin 2016, ces dispositions sont applicables aux propositions de rectification adressées à compter du 1er juillet 2016.
\n

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 bis 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000032679215", "@num": "2", "#text": "Décret n°2016-766 du 9 juin 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032675279", "@nortexte": "FCPE1600964D", "@numtexte": "2016-766", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-09" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180142", "@fin": "2999-01-01", "#text": "I : Procédure de rectification contradictoire", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163135", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316181", "@fin": "2008-12-25", "@num": "R*60-2", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019993552", "@fin": "2016-06-12", "@num": "R*60-2", "@etat": "MODIFIE", "@debut": "2008-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032693589", "@fin": "2017-09-01", "@num": "R*60-2", "@etat": "MODIFIE", "@debut": "2016-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034616030", "@fin": "2022-07-17", "@num": "R*60-2", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046051869", "@fin": "2999-01-01", "@num": "R*60-2", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Devant la commission départementale ou nationale des impôts directs et des taxes sur le chiffre d'affaires ou le comité consultatif du crédit d'impôt pour dépenses de recherche, le contribuable peut se faire assister par deux conseils de son choix.

" } }, "LEGIARTI000032693601": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*60-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-09-01", "DATE_DEBUT": "2016-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000032693601", "URL": "article/LEGI/ARTI/00/00/32/69/36/LEGIARTI000032693601.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 4 du décret n° 2016-766 du 9 juin 2016, ces dispositions sont applicables aux propositions de rectification adressées à compter du 1er juillet 2016.
\n

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 bis 1 (6ème LIGNE, 7ème LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000032679215", "@num": "2", "#text": "Décret n°2016-766 du 9 juin 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032675279", "@nortexte": "FCPE1600964D", "@numtexte": "2016-766", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-09" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000006315039", "@num": "L59 A", "#text": "Livre des procédures fiscales - art. L59 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017938938", "@num": "L59 C", "#text": "Livre des procédures fiscales - art. L59 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768236", "@num": "L59 D", "#text": "Livre des procédures fiscales - art. L59 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315046", "@num": "L60", "#text": "Livre des procédures fiscales - art. L60", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180142", "@fin": "2999-01-01", "#text": "I : Procédure de rectification contradictoire", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163135", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316590", "@fin": "1987-07-19", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316591", "@fin": "2005-10-18", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "1987-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316592", "@fin": "2008-12-25", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "2005-10-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019993547", "@fin": "2016-06-12", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "2008-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032693601", "@fin": "2017-09-01", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "2016-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034616032", "@fin": "2022-07-17", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046051888", "@fin": "2999-01-01", "@num": "R*60-1", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque le litige est soumis à la commission départementale des impôts directs et des taxes sur le chiffre d'affaires, en application de l'article L. 59 A, ou à la Commission nationale des impôts directs et des taxes sur le chiffre d'affaires, en application de l'article L. 59 C, ou au comité consultatif du crédit d'impôt pour dépenses de recherche, en application de l'article L. 59 D, le contribuable est convoqué trente jours au moins avant la date de la réunion. Cette convocation peut être envoyée par tout moyen, y compris par courrier électronique. Le rapport et les documents mentionnés à l'article L. 60 doivent être tenus à sa disposition, au secrétariat de la commission ou du comité consultatif, pendant le délai de trente jours qui précède la réunion de cette commission ou de ce comité. Ils peuvent également être communiqués au contribuable par courrier électronique.

" } }, "LEGIARTI000032693610": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*59-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-07-17", "DATE_DEBUT": "2016-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000032693610", "URL": "article/LEGI/ARTI/00/00/32/69/36/LEGIARTI000032693610.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 4 du décret n° 2016-766 du 9 juin 2016, ces dispositions sont applicables aux propositions de rectification adressées à compter du 1er juillet 2016.
\n

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quinquies A 3 (AL. 2 3 PREMIERES LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000032679215", "@num": "2", "#text": "Décret n°2016-766 du 9 juin 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032675279", "@nortexte": "FCPE1600964D", "@numtexte": "2016-766", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-09" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000006309198", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315691", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180142", "@fin": "2999-01-01", "#text": "I : Procédure de rectification contradictoire", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163135", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316177", "@fin": "1992-01-01", "@num": "R*59-1", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316178", "@fin": "2016-06-12", "@num": "R*59-1", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032693610", "@fin": "2022-07-17", "@num": "R*59-1", "@etat": "MODIFIE", "@debut": "2016-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046051893", "@fin": "2999-01-01", "@num": "R*59-1", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le contribuable dispose d'un délai de trente jours à compter de la réception de la réponse de l'administration à ses observations pour présenter la demande prévue au premier alinéa de l'article L. 59.

L'administration notifie l'avis de la commission ou du comité consultatif au contribuable et l'informe en même temps du chiffre qu'elle se propose de retenir comme base d'imposition ou comme montant du crédit d'impôt défini à l'article 244 quater B du code général des impôts.

" } }, "LEGIARTI000034616025": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*60-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-07-17", "DATE_DEBUT": "2017-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034616025", "URL": "article/LEGI/ARTI/00/00/34/61/60/LEGIARTI000034616025.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 bis 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000034606068", "@num": "3", "#text": "Décret n°2017-769 du 4 mai 2017 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000034598670", "@nortexte": "ECFE1705353D", "@numtexte": "2017-769", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-04" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000006312598", "@num": "1651", "#text": "Code général des impôts, CGI. - art. 1651 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017938262", "@num": "1651 H", "#text": "Code général des impôts, CGI. - art. 1651 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180142", "@fin": "2999-01-01", "#text": "I : Procédure de rectification contradictoire", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163135", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316183", "@fin": "2008-12-25", "@num": "R*60-3", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019993554", "@fin": "2016-06-12", "@num": "R*60-3", "@etat": "MODIFIE", "@debut": "2008-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032693581", "@fin": "2017-09-01", "@num": "R*60-3", "@etat": "MODIFIE", "@debut": "2016-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034616025", "@fin": "2022-07-17", "@num": "R*60-3", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046051854", "@fin": "2999-01-01", "@num": "R*60-3", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'avis ou la décision de la commission des impôts directs et des taxes sur le chiffre d'affaires prévue à l'article 1651 du code général des impôts, de la Commission nationale des impôts directs et des taxes sur le chiffre d'affaires prévue à l'article 1651 H du même code ou du comité consultatif du crédit d'impôt pour dépenses de recherche doit être motivé. Il est notifié au contribuable par l'administration des impôts.

" } }, "LEGIARTI000034616030": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*60-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-07-17", "DATE_DEBUT": "2017-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034616030", "URL": "article/LEGI/ARTI/00/00/34/61/60/LEGIARTI000034616030.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 bis 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000034606068", "@num": "3", "#text": "Décret n°2017-769 du 4 mai 2017 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000034598670", "@nortexte": "ECFE1705353D", "@numtexte": "2017-769", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-04" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000006312598", "@num": "1651", "#text": "Code général des impôts, CGI. - art. 1651 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017938262", "@num": "1651 H", "#text": "Code général des impôts, CGI. - art. 1651 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180142", "@fin": "2999-01-01", "#text": "I : Procédure de rectification contradictoire", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163135", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316181", "@fin": "2008-12-25", "@num": "R*60-2", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019993552", "@fin": "2016-06-12", "@num": "R*60-2", "@etat": "MODIFIE", "@debut": "2008-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032693589", "@fin": "2017-09-01", "@num": "R*60-2", "@etat": "MODIFIE", "@debut": "2016-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034616030", "@fin": "2022-07-17", "@num": "R*60-2", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046051869", "@fin": "2999-01-01", "@num": "R*60-2", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Devant la commission des impôts directs et des taxes sur le chiffre d'affaires prévue à l'article 1651 du code général des impôts, la Commission nationale des impôts directs et des taxes sur le chiffre d'affaires prévue à l'article 1651 H du même code ou le comité consultatif du crédit d'impôt pour dépenses de recherche, le contribuable peut se faire assister par deux conseils de son choix.

" } }, "LEGIARTI000034616032": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*60-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-07-17", "DATE_DEBUT": "2017-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034616032", "URL": "article/LEGI/ARTI/00/00/34/61/60/LEGIARTI000034616032.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 bis 1 (6ème LIGNE, 7ème LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000034606068", "@num": "3", "#text": "Décret n°2017-769 du 4 mai 2017 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000034598670", "@nortexte": "ECFE1705353D", "@numtexte": "2017-769", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-04" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000006315039", "@num": "L59 A", "#text": "Livre des procédures fiscales - art. L59 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017938938", "@num": "L59 C", "#text": "Livre des procédures fiscales - art. L59 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315046", "@num": "L60", "#text": "Livre des procédures fiscales - art. L60", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180142", "@fin": "2999-01-01", "#text": "I : Procédure de rectification contradictoire", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163135", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316590", "@fin": "1987-07-19", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316591", "@fin": "2005-10-18", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "1987-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316592", "@fin": "2008-12-25", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "2005-10-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019993547", "@fin": "2016-06-12", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "2008-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032693601", "@fin": "2017-09-01", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "2016-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034616032", "@fin": "2022-07-17", "@num": "R*60-1", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046051888", "@fin": "2999-01-01", "@num": "R*60-1", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque le litige est soumis à la commission des impôts directs et des taxes sur le chiffre d'affaires, en application de l'article L. 59 A, ou à la Commission nationale des impôts directs et des taxes sur le chiffre d'affaires, en application de l'article L. 59 C, ou au comité consultatif du crédit d'impôt pour dépenses de recherche, en application de l'article L. 59 D, le contribuable est convoqué trente jours au moins avant la date de la réunion. Cette convocation peut être envoyée par tout moyen, y compris par courrier électronique. Le rapport et les documents mentionnés à l'article L. 60 doivent être tenus à sa disposition, au secrétariat de la commission ou du comité consultatif, pendant le délai de trente jours qui précède la réunion de cette commission ou de ce comité. Ils peuvent également être communiqués au contribuable par courrier électronique.

" } }, "LEGIARTI000038314802": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1653 F", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2019-03-25" } }, "META_COMMUN": { "ID": "LEGIARTI000038314802", "URL": "article/LEGI/ARTI/00/00/38/31/48/LEGIARTI000038314802.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au A du XXIV de l’article 109 de la loi n° 2019-222 du 23 mars 2019, ces dispositions entrent en vigueur à compter du prochain renouvellement de chaque commission.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000032679204", "#text": "Décret n°2016-766 du 9 juin 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032675279", "@nortexte": "FCPE1600964D", "@numtexte": "2016-766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-09" }, { "@id": "LEGIARTI000032679213", "@num": "1", "#text": "Décret n°2016-766 du 9 juin 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032675279", "@nortexte": "FCPE1600964D", "@numtexte": "2016-766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-09" }, { "@id": "LEGIARTI000036021796", "@num": "1", "#text": "Décret n°2017-1561 du 13 novembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036021152", "@nortexte": "CPAP1726725D", "@numtexte": "2017-1561", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-11-13" }, { "@id": "LEGIARTI000038262732", "@num": "102", "#text": "LOI n°2019-222 du 23 mars 2019 - art. 102", "@sens": "cible", "@cidtexte": "JORFTEXT000038261631", "@nortexte": "JUST1806695L", "@numtexte": "2019-222", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-03-23" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000048838715", "@num": "1740 A bis", "#text": "Code général des impôts, CGI. - art. 1740 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309198", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032679808", "@num": "350 CA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 CA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816248", "@num": "L136 A", "#text": "Livre des procédures fiscales - art. L136 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764241", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044992278", "@num": "L59 D", "#text": "Livre des procédures fiscales - art. L59 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874352", "@num": "L60", "#text": "Livre des procédures fiscales - art. L60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051869", "@num": "R*60-2", "#text": "Livre des procédures fiscales - art. R*60-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051854", "@num": "R*60-3", "#text": "Livre des procédures fiscales - art. R*60-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051862", "@num": "R60-2 A", "#text": "Livre des procédures fiscales - art. R60-2 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032065642", "@fin": "2999-01-01", "#text": "VII : Comité consultatif du crédit d'impôt pour dépenses de recherche", "@debut": "2016-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147107", "@fin": "2999-01-01", "#text": "Chapitre premier : Commissions administratives des impôts et comité de l'abus de droit fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133861", "@fin": "2999-01-01", "#text": "Titre II : Dispositions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "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": "LEGIARTI000031768264", "@fin": "2019-03-25", "@num": "1653 F", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038314802", "@fin": "2022-01-01", "@num": "1653 F", "@etat": "MODIFIE", "@debut": "2019-03-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044992179", "@fin": "2999-01-01", "@num": "1653 F", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Il est institué un comité consultatif du crédit d'impôt pour dépenses de recherche.

Ce comité est présidé par un membre de la juridiction administrative désigné par le vice-président du Conseil d'Etat. Le président peut être suppléé par un ou deux magistrats administratifs nommés dans les mêmes conditions.

Les personnes ayant déjà eu à connaître du litige ne peuvent siéger au comité saisi sur ce litige.

Le président a voix prépondérante.

" } }, "LEGIARTI000042707749": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*201-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-07-17", "DATE_DEBUT": "2020-12-20" } }, "META_COMMUN": { "ID": "LEGIARTI000042707749", "URL": "article/LEGI/ARTI/00/00/42/70/77/LEGIARTI000042707749.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 11 du décret n° 2020-1616 du 17 décembre 2020, ces dispositions entrent en vigueur le lendemain de la publication du présent décret. Elles prennent effet pour chaque commission à l'expiration des mandats en cours à cette date.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1941 6 (AL. 2, AL. 3 2ème PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000042703317", "@num": "7", "#text": "Décret n°2020-1616 du 17 décembre 2020 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000042700364", "@nortexte": "JUSB2023596D", "@numtexte": "2020-1616", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-17" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192001", "@fin": "2008-12-25", "#text": "B : Procédure devant le tribunal administratif et la cour administrative d'appel.", "@debut": "1990-01-01" }, { "@id": "LEGISCTA000019993558", "@fin": "2999-01-01", "#text": "B : Procédure devant le tribunal administratif, la cour administrative d'appel et le Conseil d'Etat", "@debut": "2008-12-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180165", "@fin": "2999-01-01", "#text": "II : Règles de procédure", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163148", "@fin": "2999-01-01", "#text": "Section II : Procédure devant les tribunaux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147388", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133985", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006316381", "@fin": "1990-01-01", "@num": "R*201-1", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019993556", "@fin": "2016-06-12", "@num": "R*201-1", "@etat": "MODIFIE", "@debut": "2008-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032693575", "@fin": "2020-12-20", "@num": "R*201-1", "@etat": "MODIFIE", "@debut": "2016-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042707749", "@fin": "2022-07-17", "@num": "R*201-1", "@etat": "MODIFIE", "@debut": "2020-12-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046051848", "@fin": "2999-01-01", "@num": "R*201-1", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Un membre de la juridiction administrative ne peut siéger dans une formation de jugement ayant à connaître d'un litige portant sur une imposition dont il a eu à apprécier la base comme président de la Commission nationale des impôts directs et des taxes sur le chiffre d'affaires ou du comité consultatif du crédit d'impôt pour dépenses de recherche.

" } }, "LEGIARTI000044922759": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "244 quater B bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-05-07", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044922759", "URL": "article/LEGI/ARTI/00/00/44/92/27/LEGIARTI000044922759.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Conformément au III de l'article 69 de la loi n° 2021-1900 du 30 décembre 2021, ces dispositions s'appliquent aux dépenses facturées au titre des contrats de collaboration conclus à compter du 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044794770", "@num": "69", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 69 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGITEXT000046050931", "#text": "Décret n°2022-1006 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000046050950", "@num": "1", "#text": "Décret n°2022-1006 du 15 juillet 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000046050952", "@num": "2", "#text": "Décret n°2022-1006 du 15 juillet 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGITEXT000049594054", "#text": "Décret n°2024-464 du 24 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000046055237", "@num": "49 septies V", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051367", "@num": "49 septies VA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051355", "@num": "49 septies VB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051357", "@num": "49 septies VC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051361", "@num": "49 septies VE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051893", "@num": "R*59-1", "#text": "Livre des procédures fiscales - art. R*59-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051878", "@num": "R60-1 A", "#text": "Livre des procédures fiscales - art. R60-1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051874", "@num": "R60-1 B", "#text": "Livre des procédures fiscales - art. R60-1 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051862", "@num": "R60-2 A", "#text": "Livre des procédures fiscales - art. R60-2 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180017", "@fin": "2999-01-01", "#text": "XXVII : Crédit d'impôt pour dépenses de recherche effectuées par les entreprises industrielles et commerciales ou agricoles", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000044922759", "@fin": "2022-05-07", "@num": "244 quater B bis", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045765376", "@fin": "2999-01-01", "@num": "244 quater B bis", "@etat": "VIGUEUR", "@debut": "2022-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-A.-Les entreprises industrielles et commerciales ou agricoles imposées d'après leur bénéfice réel ou exonérées en application des articles 44 sexies, 44 sexies A, 44 septies, 44 octies A, 44 duodecies et 44 terdecies à 44 septdecies peuvent bénéficier d'un crédit d'impôt au titre des dépenses facturées par des organismes de recherche et de diffusion des connaissances dans le cadre d'un contrat de collaboration de recherche conclu jusqu'au 31 décembre 2025.
\n
\n B.-Les organismes de recherche mentionnés au A répondent à la définition donnée par la communication de la Commission européenne n° 2014/ C 198/01 relative à l'encadrement des aides d'Etat à la recherche, au développement et à l'innovation. Ils sont agréés par le ministre chargé de la recherche selon des modalités définies par décret.
\n
\n Ils n'entretiennent pas de lien de dépendance, au sens du 12 de l'article 39, avec les entreprises mentionnées au A du présent I.
\n
\n C.-Le contrat mentionné au même A remplit les conditions suivantes :
\n
\n 1° Il est conclu entre l'entreprise et les organismes de recherche et de diffusion des connaissances préalablement à l'engagement des travaux de recherche menés en collaboration ;
\n
\n 2° Il prévoit la facturation des dépenses de recherche par les organismes de recherche à leur coût de revient ;
\n
\n 3° Il fixe l'objectif commun poursuivi, la répartition des travaux de recherche entre l'entreprise et les organismes de recherche et les modalités de partage des risques et des résultats. Les résultats, y compris les droits de propriété intellectuelle, ne peuvent être attribués en totalité à l'entreprise ;
\n
\n 4° Il prévoit que les dépenses facturées par les organismes de recherche au titre des travaux de recherche ne peuvent pas excéder 90 % des dépenses totales exposées pour la réalisation des opérations prévues au contrat ;
\n
\n 5° Les organismes de recherche disposent du droit de publier les résultats de leurs propres recherches conduites dans le cadre de cette collaboration.
\n
\n D.-Les dépenses mentionnées au A sont afférentes à des travaux de recherche localisés au sein de l'Union européenne ou dans un Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales.
\n
\n E.-Les opérations de recherche sont réalisées directement par les organismes de recherche avec lesquels les entreprises ont conclu un contrat de collaboration.
\n
\n Par dérogation, ces organismes peuvent recourir à d'autres organismes de recherche et de diffusion des connaissances, agréés dans les mêmes conditions, pour la réalisation de certains travaux nécessaires à ces opérations, lorsque cela est prévu au contrat.
\n
\n II.-A.-1. Sont prises en compte dans l'assiette du crédit d'impôt mentionné au I les dépenses facturées par les organismes de recherche et de diffusion des connaissances pour la réalisation des opérations de recherche scientifique et technique prévues au contrat mentionné au même I.
\n
\n Ces dépenses sont minorées, le cas échéant, de la quote-part des aides publiques reçues par ces mêmes organismes au titre de ces mêmes opérations.
\n
\n 2. Les dépenses facturées mentionnées au 1 du présent A sont retenues dans la base de calcul du crédit d'impôt de l'entreprise, dans la limite globale de 6 millions d'euros par an.
\n
\n 3. La charge afférente aux dépenses facturées mentionnées au même 1 est prise en compte pour la détermination du résultat imposable à l'impôt sur le revenu ou à l'impôt sur les sociétés de l'entreprise, dans les conditions de droit commun.
\n
\n B.-1. Les aides publiques reçues par les entreprises en raison des opérations ouvrant droit au crédit d'impôt mentionné au I sont déduites des bases de calcul de ce crédit d'impôt, qu'elles soient définitivement acquises par elles ou remboursables. Lorsque ces aides sont remboursables, elles sont ajoutées aux bases de calcul du crédit d'impôt de l'année au cours de laquelle elles sont remboursées à l'organisme qui les a versées.
\n
\n 2. Les sommes mentionnées au A du présent II ne peuvent être prises en compte à la fois dans la base de calcul du crédit d'impôt et dans celle d'un autre crédit d'impôt ou d'une autre réduction d'impôt.
\n
\n III.-Le taux du crédit d'impôt est de 40 %. Il est porté à 50 % pour les entreprises qui satisfont à la définition des micro, petites et moyennes entreprises donnée à l'annexe I au règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 déclarant certaines catégories d'aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité.
\n
\n IV.-Lorsque les sociétés de personnes mentionnées aux articles 8 et 238 bis L ou les groupements mentionnés aux articles 239 quater, 239 quater B, 239 quater C et 239 quater D ne sont pas soumis à l'impôt sur les sociétés, le crédit d'impôt peut, sous réserve du dernier alinéa du I de l'article 199 ter B bis, être utilisé par les associés proportionnellement à leurs droits dans ces sociétés ou ces groupements.
\n
\n V.-Un décret définit les conditions d'application du présent article. Il en adapte les dispositions aux cas d'exercices de durée inégale ou ne coïncidant pas avec l'année civile.
\n
\n VI.-Le bénéfice du crédit d'impôt est subordonné au respect du régime cadre exempté de notification n° SA. 58995 relatif aux aides à la recherche, au développement et à l'innovation pour la période 2014-2023, pris sur la base du règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 déclarant certaines catégories d'aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité.

" } }, "LEGIARTI000044992179": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1653 F", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044992179", "URL": "article/LEGI/ARTI/00/00/44/99/21/LEGIARTI000044992179.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000032679204", "#text": "Décret n°2016-766 du 9 juin 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032675279", "@nortexte": "FCPE1600964D", "@numtexte": "2016-766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-09" }, { "@id": "LEGIARTI000032679213", "@num": "1", "#text": "Décret n°2016-766 du 9 juin 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032675279", "@nortexte": "FCPE1600964D", "@numtexte": "2016-766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-09" }, { "@id": "LEGIARTI000036021796", "@num": "1", "#text": "Décret n°2017-1561 du 13 novembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036021152", "@nortexte": "CPAP1726725D", "@numtexte": "2017-1561", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-11-13" }, { "@id": "LEGIARTI000044794770", "@num": "69", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 69 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000048838715", "@num": "1740 A bis", "#text": "Code général des impôts, CGI. - art. 1740 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032679808", "@num": "350 CA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 CA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816248", "@num": "L136 A", "#text": "Livre des procédures fiscales - art. L136 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764241", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044992278", "@num": "L59 D", "#text": "Livre des procédures fiscales - art. L59 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874352", "@num": "L60", "#text": "Livre des procédures fiscales - art. L60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051869", "@num": "R*60-2", "#text": "Livre des procédures fiscales - art. R*60-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051854", "@num": "R*60-3", "#text": "Livre des procédures fiscales - art. R*60-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051862", "@num": "R60-2 A", "#text": "Livre des procédures fiscales - art. R60-2 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032065642", "@fin": "2999-01-01", "#text": "VII : Comité consultatif du crédit d'impôt pour dépenses de recherche", "@debut": "2016-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147107", "@fin": "2999-01-01", "#text": "Chapitre premier : Commissions administratives des impôts et comité de l'abus de droit fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133861", "@fin": "2999-01-01", "#text": "Titre II : Dispositions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "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": "LEGIARTI000031768264", "@fin": "2019-03-25", "@num": "1653 F", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038314802", "@fin": "2022-01-01", "@num": "1653 F", "@etat": "MODIFIE", "@debut": "2019-03-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044992179", "@fin": "2999-01-01", "@num": "1653 F", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Il est institué un comité consultatif des crédits d'impôt pour dépenses de recherche.

II – Pour l'examen des litiges relatifs aux dépenses prévues aux a à j du II de l'article 244 quater B ou aux dépenses mentionnées au I de l'article 244 quater B bis, le comité comprend un agent appartenant à un des corps de catégorie A du ministère chargé de la recherche et un agent de l'administration fiscale ayant au moins le grade d'inspecteur divisionnaire.

Pour l'examen des litiges relatifs aux dépenses prévues au k du II de l'article 244 quater B, le comité comprend un agent appartenant à un des corps de catégorie A du ministère chargé de l'innovation et un agent de l'administration fiscale ayant au moins le grade d'inspecteur divisionnaire.

Pour l'examen des litiges relatifs à la fois aux dépenses mentionnées aux premier et deuxième alinéas du présent II, le comité comprend un agent appartenant à un des corps de catégorie A du ministère chargé de la recherche, un agent appartenant à un des corps de catégorie A du ministère chargé de l'innovation et un agent de l'administration fiscale ayant au moins le grade d'inspecteur divisionnaire.

L'agent du ministère chargé de la recherche et l'agent du ministère chargé de l'innovation peuvent, s'ils l'estiment utile, être assistés par toute personne susceptible d'apporter une expertise sur la qualification des dépenses prises en compte pour la détermination des crédits d'impôt. Cette personne ne prend pas part aux votes.

Les personnes ayant déjà eu à connaître du litige ne peuvent siéger au comité saisi sur ce litige.

Le président a voix prépondérante.

" } }, "LEGIARTI000045765376": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "244 quater B bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000045765376", "URL": "article/LEGI/ARTI/00/00/45/76/53/LEGIARTI000045765376.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Modifications effectuées en conséquence de l’article 35-I-2° de loi n° 2021-1900 du 30 décembre 2021.

" }, "LIENS": { "LIEN": [ { "@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": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-04" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGITEXT000046050931", "#text": "Décret n°2022-1006 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000046050950", "@num": "1", "#text": "Décret n°2022-1006 du 15 juillet 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000046050952", "@num": "2", "#text": "Décret n°2022-1006 du 15 juillet 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGITEXT000049594054", "#text": "Décret n°2024-464 du 24 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000046055237", "@num": "49 septies V", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051367", "@num": "49 septies VA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051355", "@num": "49 septies VB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051357", "@num": "49 septies VC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051361", "@num": "49 septies VE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051893", "@num": "R*59-1", "#text": "Livre des procédures fiscales - art. R*59-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051878", "@num": "R60-1 A", "#text": "Livre des procédures fiscales - art. R60-1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051874", "@num": "R60-1 B", "#text": "Livre des procédures fiscales - art. R60-1 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051862", "@num": "R60-2 A", "#text": "Livre des procédures fiscales - art. R60-2 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180017", "@fin": "2999-01-01", "#text": "XXVII : Crédit d'impôt pour dépenses de recherche effectuées par les entreprises industrielles et commerciales ou agricoles", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000044922759", "@fin": "2022-05-07", "@num": "244 quater B bis", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045765376", "@fin": "2999-01-01", "@num": "244 quater B bis", "@etat": "VIGUEUR", "@debut": "2022-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-A.-Les entreprises industrielles et commerciales ou agricoles imposées d'après leur bénéfice réel ou exonérées en application des articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies et 44 terdecies à 44 septdecies peuvent bénéficier d'un crédit d'impôt au titre des dépenses facturées par des organismes de recherche et de diffusion des connaissances dans le cadre d'un contrat de collaboration de recherche conclu jusqu'au 31 décembre 2025.
\n
\nB.-Les organismes de recherche mentionnés au A répondent à la définition donnée par la communication de la Commission européenne n° 2014/ C 198/01 relative à l'encadrement des aides d'Etat à la recherche, au développement et à l'innovation. Ils sont agréés par le ministre chargé de la recherche selon des modalités définies par décret.
\n
\nIls n'entretiennent pas de lien de dépendance, au sens du 12 de l'article 39, avec les entreprises mentionnées au A du présent I.
\n
\nC.-Le contrat mentionné au même A remplit les conditions suivantes :
\n
\n1° Il est conclu entre l'entreprise et les organismes de recherche et de diffusion des connaissances préalablement à l'engagement des travaux de recherche menés en collaboration ;
\n
\n2° Il prévoit la facturation des dépenses de recherche par les organismes de recherche à leur coût de revient ;
\n
\n3° Il fixe l'objectif commun poursuivi, la répartition des travaux de recherche entre l'entreprise et les organismes de recherche et les modalités de partage des risques et des résultats. Les résultats, y compris les droits de propriété intellectuelle, ne peuvent être attribués en totalité à l'entreprise ;
\n
\n4° Il prévoit que les dépenses facturées par les organismes de recherche au titre des travaux de recherche ne peuvent pas excéder 90 % des dépenses totales exposées pour la réalisation des opérations prévues au contrat ;
\n
\n5° Les organismes de recherche disposent du droit de publier les résultats de leurs propres recherches conduites dans le cadre de cette collaboration.
\n
\nD.-Les dépenses mentionnées au A sont afférentes à des travaux de recherche localisés au sein de l'Union européenne ou dans un Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales.
\n
\nE.-Les opérations de recherche sont réalisées directement par les organismes de recherche avec lesquels les entreprises ont conclu un contrat de collaboration.
\n
\nPar dérogation, ces organismes peuvent recourir à d'autres organismes de recherche et de diffusion des connaissances, agréés dans les mêmes conditions, pour la réalisation de certains travaux nécessaires à ces opérations, lorsque cela est prévu au contrat.
\n
\nII.-A.-1. Sont prises en compte dans l'assiette du crédit d'impôt mentionné au I les dépenses facturées par les organismes de recherche et de diffusion des connaissances pour la réalisation des opérations de recherche scientifique et technique prévues au contrat mentionné au même I.
\n
\nCes dépenses sont minorées, le cas échéant, de la quote-part des aides publiques reçues par ces mêmes organismes au titre de ces mêmes opérations.
\n
\n2. Les dépenses facturées mentionnées au 1 du présent A sont retenues dans la base de calcul du crédit d'impôt de l'entreprise, dans la limite globale de 6 millions d'euros par an.
\n
\n3. La charge afférente aux dépenses facturées mentionnées au même 1 est prise en compte pour la détermination du résultat imposable à l'impôt sur le revenu ou à l'impôt sur les sociétés de l'entreprise, dans les conditions de droit commun.
\n
\nB.-1. Les aides publiques reçues par les entreprises en raison des opérations ouvrant droit au crédit d'impôt mentionné au I sont déduites des bases de calcul de ce crédit d'impôt, qu'elles soient définitivement acquises par elles ou remboursables. Lorsque ces aides sont remboursables, elles sont ajoutées aux bases de calcul du crédit d'impôt de l'année au cours de laquelle elles sont remboursées à l'organisme qui les a versées.
\n
\n2. Les sommes mentionnées au A du présent II ne peuvent être prises en compte à la fois dans la base de calcul du crédit d'impôt et dans celle d'un autre crédit d'impôt ou d'une autre réduction d'impôt.
\n
\nIII.-Le taux du crédit d'impôt est de 40 %. Il est porté à 50 % pour les entreprises qui satisfont à la définition des micro, petites et moyennes entreprises donnée à l'annexe I au règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 déclarant certaines catégories d'aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité.
\n
\nIV.-Lorsque les sociétés de personnes mentionnées aux articles 8 et 238 bis L ou les groupements mentionnés aux articles 239 quater, 239 quater B, 239 quater C et 239 quater D ne sont pas soumis à l'impôt sur les sociétés, le crédit d'impôt peut, sous réserve du dernier alinéa du I de l'article 199 ter B bis, être utilisé par les associés proportionnellement à leurs droits dans ces sociétés ou ces groupements.
\n
\nV.-Un décret définit les conditions d'application du présent article. Il en adapte les dispositions aux cas d'exercices de durée inégale ou ne coïncidant pas avec l'année civile.
\n
\nVI.-Le bénéfice du crédit d'impôt est subordonné au respect du régime cadre exempté de notification n° SA. 58995 relatif aux aides à la recherche, au développement et à l'innovation pour la période 2014-2023, pris sur la base du règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 déclarant certaines catégories d'aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité.

" } }, "LEGIARTI000046051848": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*201-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-07-17" } }, "META_COMMUN": { "ID": "LEGIARTI000046051848", "URL": "article/LEGI/ARTI/00/00/46/05/18/LEGIARTI000046051848.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1941 6 (AL. 2, AL. 3 2ème PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000046050915", "@num": "2", "#text": "Décret n°2022-1005 du 15 juillet 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192001", "@fin": "2008-12-25", "#text": "B : Procédure devant le tribunal administratif et la cour administrative d'appel.", "@debut": "1990-01-01" }, { "@id": "LEGISCTA000019993558", "@fin": "2999-01-01", "#text": "B : Procédure devant le tribunal administratif, la cour administrative d'appel et le Conseil d'Etat", "@debut": "2008-12-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180165", "@fin": "2999-01-01", "#text": "II : Règles de procédure", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163148", "@fin": "2999-01-01", "#text": "Section II : Procédure devant les tribunaux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147388", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133985", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006316381", "@fin": "1990-01-01", "@num": "R*201-1", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019993556", "@fin": "2016-06-12", "@num": "R*201-1", "@etat": "MODIFIE", "@debut": "2008-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032693575", "@fin": "2020-12-20", "@num": "R*201-1", "@etat": "MODIFIE", "@debut": "2016-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042707749", "@fin": "2022-07-17", "@num": "R*201-1", "@etat": "MODIFIE", "@debut": "2020-12-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046051848", "@fin": "2999-01-01", "@num": "R*201-1", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

" } }, "LEGIARTI000046051854": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*60-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-07-17" } }, "META_COMMUN": { "ID": "LEGIARTI000046051854", "URL": "article/LEGI/ARTI/00/00/46/05/18/LEGIARTI000046051854.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 bis 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000046050915", "@num": "2", "#text": "Décret n°2022-1005 du 15 juillet 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000006312598", "@num": "1651", "#text": "Code général des impôts, CGI. - art. 1651", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017938262", "@num": "1651 H", "#text": "Code général des impôts, CGI. - art. 1651 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768172", "@num": "1653 F", "#text": "Code général des impôts, CGI. - art. 1653 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180142", "@fin": "2999-01-01", "#text": "I : Procédure de rectification contradictoire", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163135", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316183", "@fin": "2008-12-25", "@num": "R*60-3", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019993554", "@fin": "2016-06-12", "@num": "R*60-3", "@etat": "MODIFIE", "@debut": "2008-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032693581", "@fin": "2017-09-01", "@num": "R*60-3", "@etat": "MODIFIE", "@debut": "2016-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034616025", "@fin": "2022-07-17", "@num": "R*60-3", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046051854", "@fin": "2999-01-01", "@num": "R*60-3", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'avis ou la décision de la commission des impôts directs et des taxes sur le chiffre d'affaires prévue à l'article 1651 du code général des impôts, de la Commission nationale des impôts directs et des taxes sur le chiffre d'affaires prévue à l'article 1651 H du même code ou du comité consultatif des crédits d'impôt pour dépenses de recherche prévu à l'article 1653 F du même code doit être motivé. Il est notifié au contribuable par l'administration des impôts.

" } }, "LEGIARTI000046051869": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*60-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-07-17" } }, "META_COMMUN": { "ID": "LEGIARTI000046051869", "URL": "article/LEGI/ARTI/00/00/46/05/18/LEGIARTI000046051869.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 bis 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000046050915", "@num": "2", "#text": "Décret n°2022-1005 du 15 juillet 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000006312598", "@num": "1651", "#text": "Code général des impôts, CGI. - art. 1651", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017938262", "@num": "1651 H", "#text": "Code général des impôts, CGI. - art. 1651 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768172", "@num": "1653 F", "#text": "Code général des impôts, CGI. - art. 1653 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180142", "@fin": "2999-01-01", "#text": "I : Procédure de rectification contradictoire", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163135", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316181", "@fin": "2008-12-25", "@num": "R*60-2", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019993552", "@fin": "2016-06-12", "@num": "R*60-2", "@etat": "MODIFIE", "@debut": "2008-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032693589", "@fin": "2017-09-01", "@num": "R*60-2", "@etat": "MODIFIE", "@debut": "2016-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034616030", "@fin": "2022-07-17", "@num": "R*60-2", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046051869", "@fin": "2999-01-01", "@num": "R*60-2", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Devant la commission des impôts directs et des taxes sur le chiffre d'affaires prévue à l'article 1651 du code général des impôts, la Commission nationale des impôts directs et des taxes sur le chiffre d'affaires prévue à l'article 1651 H du même code ou le comité consultatif des crédits d'impôt pour dépenses de recherche prévu à l'article 1653 F du même code, le contribuable peut se faire assister par deux conseils de son choix.

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Lorsque le litige est soumis à la commission des impôts directs et des taxes sur le chiffre d'affaires, en application de l'article L. 59 A, ou à la Commission nationale des impôts directs et des taxes sur le chiffre d'affaires, en application de l'article L. 59 C, ou au comité consultatif des crédits d'impôt pour dépenses de recherche, en application de l'article L. 59 D, le contribuable est convoqué trente jours au moins avant la date de la réunion. Cette convocation peut être envoyée par tout moyen, y compris par courrier électronique. Le rapport et les documents mentionnés à l'article L. 60 doivent être tenus à sa disposition, au secrétariat de la commission ou du comité consultatif, pendant le délai de trente jours qui précède la réunion de cette commission ou de ce comité. Ils peuvent également être communiqués au contribuable par courrier électronique.

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L'administration notifie l'avis de la commission ou du comité consultatif au contribuable et l'informe en même temps du chiffre qu'elle se propose de retenir comme base d'imposition, comme montant du crédit d'impôt défini à l'article 244 quater B du code général des impôts ou comme montant du crédit d'impôt défini à l'article 244 quater B bis du même code.

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\n
La Première ministre,
Sur le rapport du ministre de l'économie, des finances et de la souveraineté industrielle et numérique,
Vu le code général des impôts, notamment ses articles 244 quater B, 244 quater B bis et 1653 F ;
Vu le livre des procédures fiscales, notamment ses articles L. 59, L. 59 D et L. 60 ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :

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

Fait le 15 juillet 2022.

Élisabeth Borne

Par la Première ministre :

Le ministre de l'économie, des finances et de la souveraineté industrielle et numérique,

Bruno Le Maire

La ministre de l'enseignement supérieur et de la recherche,

Sylvie Retailleau

" } }, "JORFTEXT000044637640": { "TP": { "CONTENU": "

(1) Travaux préparatoires : loi n° 2021-1900.

Assemblée nationale :

Projet de loi n° 4482 ;

Rapport de M. Laurent Saint-Martin, rapporteur général, au nom de la commission des finances, n° 4524 ;

Avis de la commission du développement durable n° 4502 ;

Avis de la commission des lois n° 4525 ;

Avis de la commission des affaires étrangères n° 4526 ;

Avis de la commission des affaires économiques n° 4527 ;

Avis de la commission des affaires culturelles n° 4597 ;

Avis de la commission de des affaires sociales n° 4598 ;

Avis de la commission de la défense n° 4601 ;

Rapport d'information de Mme Isabelle Rauch, au nom de la délégation aux droits des femmes, n° 4614 ;

Discussion (première partie) les 11, 12, 13, 14, 15 et 18 octobre 2021 et adoption le 19 octobre 2021 ;

Discussion (seconde partie) les 25, 26, 27, 28 et 29 octobre et les 2, 4, 5, 6, 8, 9, 10 et 12 novembre 2021 et adoption le 16 novembre 2021 (TA n° 687).

Sénat :

Projet de loi, adopté par l'Assemblée nationale, n° 162 (2021-2022) ;

Rapport de M. Jean-François Husson, rapporteur général, au nom de la commission des finances, n° 163 (2021-2022) ;

Avis de la commission des affaires économiques n° 164 (2021-2022) ;

Avis de la commission des affaires étrangères, de la défense et des forces armées n° 165 (2021-2022).

Avis de la commission des affaires sociales n° 166 (2021-2022) ;

Avis de la commission de l'aménagement du territoire et du développement durable n° 167 (2021-2022) ;

Avis de la commission de la culture, de l'éducation et de la communication n° 168 (2021-2022) ;

Avis de la commission des lois n° 169 (2021-2022) ;

Discussion les 18, 19, 22 et 23 novembre 2021 et rejet le 23 novembre 2021 (TA n° 40, 2021-2022).

Assemblée nationale :

Projet de loi, rejeté par le Sénat, n° 4709 ;

Rapport de M. Laurent Saint-Martin, au nom de la commission mixte paritaire, n° 4750.

Sénat :

Rapport de M. Jean-François Husson, au nom de la commission mixte paritaire, n° 236 (2021-2022) ;

Résultat des travaux de la commission n° 237 (2021-2022).

Assemblée nationale :

Projet de loi, rejeté par le Sénat, n° 4709 ;

Rapport de M. Laurent Saint-Martin, rapporteur général, au nom de la commission des finances, n° 4787 ;

Discussion et adoption le 10 décembre 2021 (TA n° 730).

Sénat :

Projet de loi, adopté par l'Assemblée nationale en nouvelle lecture, n° 290 (2021-2022) ;

Rapport de M. Jean-François Husson, rapporteur général, au nom de la commission des finances, n° 292 (2021-2022) ;

Discussion et rejet le 14 décembre 2021 (TA n° 53, 2021-2022).

Assemblée nationale :

Projet de loi, rejeté par le Sénat en nouvelle lecture, n° 4808 ;

Rapport de M. Laurent Saint-Martin, rapporteur général, au nom de la commission des finances, n° 4813 ;

Discussion et adoption, en lecture définitive, le 15 décembre 2021 (TA n° 737).

Conseil constitutionnel :

Décision n° 2021-833 DC du 28 décembre 2021 publié au Journal officiel de ce jour.

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"JORFTEXT000045084221", "#text": "Arrêté du 28 janvier 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045084221", "@nortexte": "TRER2202477A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-28" }, { "@id": "JORFTEXT000045084237", "#text": "Arrêté du 28 janvier 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045084237", "@nortexte": "TRER2202479A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-28" }, { "@id": "LEGITEXT000045086797", "#text": "Décret n°2022-84 du 28 janvier 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045084312", "@nortexte": "ECOE2138271D", "@numtexte": "2022-84", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-28" }, { "@id": "LEGITEXT000045086797", "#text": "Décret n°2022-84 du 28 janvier 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045084312", "@nortexte": "ECOE2138271D", "@numtexte": "2022-84", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-28" }, { "@id": "JORFTEXT000045084312", "#text": "Décret n°2022-84 du 28 janvier 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045084312", "@nortexte": "ECOE2138271D", "@numtexte": "2022-84", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-28" }, { "@id": "LEGITEXT000045098979", "#text": "Décret n°2022-94 du 31 janvier 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045097860", "@nortexte": "INTA2201304D", "@numtexte": "2022-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-31" }, { "@id": "JORFTEXT000045097860", "#text": "Décret n°2022-94 du 31 janvier 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045097860", "@nortexte": "INTA2201304D", "@numtexte": "2022-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-31" }, { "@id": "LEGITEXT000045126840", "#text": "Décret n°2022-128 du 4 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045124043", "@nortexte": "ARMH2134199D", "@numtexte": "2022-128", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-04" }, { "@id": "LEGITEXT000045129523", "#text": "Décret n°2022-130 du 5 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045124117", "@nortexte": "TERB2134036D", "@numtexte": "2022-130", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-05" }, { "@id": "JORFTEXT000045124117", "#text": "Décret n°2022-130 du 5 février 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045124117", "@nortexte": "TERB2134036D", "@numtexte": "2022-130", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-05" }, { "@id": "LEGITEXT000045128037", "#text": "Décret n°2022-138 du 5 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045124783", "@nortexte": "LOGL2200380D", "@numtexte": "2022-138", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-05" }, { "@id": "LEGITEXT000045128037", "#text": "Décret n°2022-138 du 5 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045124783", "@nortexte": "LOGL2200380D", "@numtexte": "2022-138", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-05" }, { "@id": "JORFTEXT000045124783", "#text": "Décret n°2022-138 du 5 février 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045124783", "@nortexte": "LOGL2200380D", "@numtexte": "2022-138", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-05" }, { "@id": "JORFTEXT000045161090", "#text": "Arrêté du 1er février 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045161090", "@nortexte": "CCPE2200451A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-01" }, { "@id": "JORFTEXT000045160686", "#text": "Arrêté du 2 février 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045160686", "@nortexte": "TREL2135316A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-02" }, { "@id": "LEGITEXT000045163559", "#text": "Arrêté du 3 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045161055", "@nortexte": "LOGL2200240A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-03" }, { "@id": "LEGITEXT000045163859", "#text": "Arrêté du 3 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045161045", "@nortexte": "LOGL2200235A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-03" }, { "@id": "JORFTEXT000045161045", "#text": "Arrêté du 3 février 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045161045", "@nortexte": "LOGL2200235A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-03" }, { "@id": "JORFTEXT000045161055", "#text": "Arrêté du 3 février 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045161055", "@nortexte": "LOGL2200240A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-03" }, { "@id": "LEGITEXT000045192852", "#text": "Décret n°2022-199 du 18 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045189386", "@nortexte": "MTRD2201230D", "@numtexte": "2022-199", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-18" }, { "@id": "LEGITEXT000045271230", "#text": "Décret n°2022-280 du 28 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045269217", "@nortexte": "TERB2134117D", "@numtexte": "2022-280", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-28" }, { "@id": "LEGITEXT000045271230", "#text": "Décret n°2022-280 du 28 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045269217", "@nortexte": "TERB2134117D", "@numtexte": "2022-280", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-28" }, { "@id": "JORFTEXT000045269217", "#text": "Décret n°2022-280 du 28 février 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045269217", "@nortexte": "TERB2134117D", "@numtexte": "2022-280", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-28" }, { "@id": "LEGITEXT000045309508", "#text": "Décret n°2022-322 du 4 mars 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045299955", "@nortexte": "TERB2200424D", "@numtexte": "2022-322", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-04" }, { "@id": "LEGITEXT000045309508", "#text": "Décret n°2022-322 du 4 mars 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045299955", "@nortexte": "TERB2200424D", "@numtexte": "2022-322", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-04" }, { "@id": "JORFTEXT000045299955", "#text": "Décret n°2022-322 du 4 mars 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045299955", "@nortexte": "TERB2200424D", "@numtexte": "2022-322", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-04" }, { "@id": "JORFTEXT000045358784", "#text": "Arrêté du 10 mars 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045358784", "@nortexte": "CCPB2207954A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-10" }, { "@id": "JORFTEXT000045366217", "#text": "Arrêté du 14 mars 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045366217", "@nortexte": "CCPB2208391A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-14" }, { "@id": "LEGITEXT000045368383", "#text": "Décret n°2022-370 du 16 mars 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365384", "@nortexte": "ECOI2202956D", "@numtexte": "2022-370", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-16" }, { "@id": "JORFTEXT000045365384", "#text": "Décret n°2022-370 du 16 mars 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045365384", "@nortexte": "ECOI2202956D", "@numtexte": "2022-370", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-16" }, { "@id": "LEGITEXT000045375925", "#text": "Décret n°2022-378 du 17 mars 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045373467", "@nortexte": "MTRD2201872D", "@numtexte": "2022-378", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-17" }, { "@id": "LEGITEXT000045375925", "#text": "Décret n°2022-378 du 17 mars 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045373467", "@nortexte": "MTRD2201872D", "@numtexte": "2022-378", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-17" }, { "@id": "JORFTEXT000045373467", "#text": "Décret n°2022-378 du 17 mars 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045373467", "@nortexte": "MTRD2201872D", "@numtexte": "2022-378", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-17" }, { "@id": "JORFTEXT000045398219", "#text": "Arrêté du 15 mars 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045398219", "@nortexte": "TRER2206790A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-15" }, { "@id": "LEGITEXT000045408623", "#text": "Arrêté du 15 mars 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045406453", "@nortexte": "TRER2206788A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-15" }, { "@id": "JORFTEXT000045406453", "#text": "Arrêté du 15 mars 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045406453", "@nortexte": "TRER2206788A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-15" }, { "@id": "LEGITEXT000045433412", "#text": "Arrêté du 23 mars 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045432628", "@nortexte": "TRAA2203190A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-23" }, { "@id": "JORFTEXT000045432628", "#text": "Arrêté du 23 mars 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045432628", "@nortexte": "TRAA2203190A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-23" }, { "@id": "LEGITEXT000045433260", "#text": "Arrêté du 24 mars 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045432677", "@nortexte": "TRAA2206275A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-24" }, { "@id": "LEGITEXT000045433244", "#text": "Arrêté du 24 mars 2022 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045432665", "@nortexte": "TRAA2206267A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-24" }, { "@id": "JORFTEXT000045432665", "#text": "Arrêté du 24 mars 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045432665", "@nortexte": "TRAA2206267A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-24" }, { "@id": "JORFTEXT000045432677", "#text": "Arrêté du 24 mars 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045432677", "@nortexte": "TRAA2206275A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-24" }, { "@id": "LEGITEXT000045444344", "#text": "Décret n°2022-454 du 30 mars 2022 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000045442649", "@nortexte": "LOGL2203913D", "@numtexte": "2022-454", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-30" }, { "@id": "LEGITEXT000045458626", "#text": "Décret n°2022-465 du 31 mars 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045458093", "@nortexte": "LOGL2208939D", "@numtexte": "2022-465", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-31" }, { "@id": "LEGITEXT000045458626", "#text": "Décret n°2022-465 du 31 mars 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045458093", "@nortexte": "LOGL2208939D", "@numtexte": "2022-465", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-31" }, { "@id": "JORFTEXT000045458093", "#text": "Décret n°2022-465 du 31 mars 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045458093", "@nortexte": "LOGL2208939D", "@numtexte": "2022-465", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-31" }, { "@id": "LEGITEXT000045464846", "#text": "Décret n°2022-469 du 1er avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045462563", "@nortexte": "MICE2138264D", "@numtexte": "2022-469", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-01" }, { "@id": "JORFTEXT000045462563", "#text": "Décret n°2022-469 du 1er avril 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045462563", "@nortexte": "MICE2138264D", "@numtexte": "2022-469", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-01" }, { "@id": "LEGITEXT000045513152", "#text": "Décret n°2022-485 du 5 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045512165", "@nortexte": "ECOI2210660D", "@numtexte": "2022-485", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-05" }, { "@id": "JORFTEXT000045512165", "#text": "Décret n°2022-485 du 5 avril 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045512165", "@nortexte": "ECOI2210660D", "@numtexte": "2022-485", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-05" }, { "@id": "LEGITEXT000045533161", "#text": "Arrêté du 7 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045530783", "@nortexte": "ECOT2210223A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-07" }, { "@id": "JORFTEXT000045530783", "#text": "Arrêté du 7 avril 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045530783", "@nortexte": "ECOT2210223A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-07" }, { "@id": "JORFTEXT000045536787", "#text": "Décret n°2022-512 du 7 avril 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045536787", "@nortexte": "CCPB2210547D", "@numtexte": "2022-512", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-07" }, { "@id": "LEGITEXT000045541356", "#text": "Décret n°2022-514 du 9 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045537717", "@nortexte": "TRER2210176D", "@numtexte": "2022-514", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-09" }, { "@id": "JORFTEXT000045537717", "#text": "Décret n°2022-514 du 9 avril 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045537717", "@nortexte": "TRER2210176D", "@numtexte": "2022-514", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-09" }, { "@id": "LEGITEXT000045633836", "#text": "Arrêté du 12 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045632353", "@nortexte": "LOGI2211591A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-12" }, { "@id": "JORFTEXT000045632353", "#text": "Arrêté du 12 avril 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045632353", "@nortexte": "LOGI2211591A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-12" }, { "@id": "JORFTEXT000045632373", "#text": "Arrêté du 12 avril 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045632373", "@nortexte": "LOGI2211587A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-12" }, { "@id": "LEGITEXT000045632664", "#text": "Décret n°2022-589 du 20 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGITEXT000045632664", "#text": "Décret n°2022-589 du 20 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "JORFTEXT000045631797", "#text": "Décret n°2022-589 du 20 avril 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGITEXT000047220186", "#text": "Arrêté du 25 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045668830", "@nortexte": "SSAA2212172A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-25" }, { "@id": "JORFTEXT000045668830", "#text": "Arrêté du 25 avril 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045668830", "@nortexte": "SSAA2212172A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-25" }, { "@id": "JORFTEXT000045696187", "#text": "Arrêté du 22 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"JORFTEXT000045767186", "#text": "Décret n°2022-791 du 6 mai 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045767186", "@nortexte": "ECOE2200510D", "@numtexte": "2022-791", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-06" }, { "@id": "JORFTEXT000045830723", "#text": "Arrêté du 24 mai 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045830723", "@nortexte": "ECOB2214516A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-05-24" }, { "@id": "JORFTEXT000045854276", "#text": "Arrêté du 30 mai 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045854276", "@nortexte": "ECOB2215752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-05-30" }, { "@id": "JORFTEXT000045854283", "#text": "Arrêté du 30 mai 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045854283", "@nortexte": "ECOB2215754A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-05-30" }, { "@id": "JORFTEXT000045887032", "#text": "Arrêté du 7 juin 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045887032", "@nortexte": "ECOB2215150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-07" }, { "@id": "JORFTEXT000045887039", "#text": "Arrêté du 7 juin 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045887039", "@nortexte": "ECOB2216501A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-07" }, { "@id": "LEGITEXT000045899221", "#text": "Décret n°2022-879 du 10 juin 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045897092", "@nortexte": "ECOE2215141D", "@numtexte": "2022-879", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-10" }, { "@id": "LEGITEXT000045899221", "#text": "Décret n°2022-879 du 10 juin 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045897092", "@nortexte": "ECOE2215141D", "@numtexte": "2022-879", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-10" }, { "@id": "JORFTEXT000045897092", "#text": "Décret n°2022-879 du 10 juin 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045897092", "@nortexte": "ECOE2215141D", "@numtexte": "2022-879", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-10" }, { "@id": "LEGITEXT000045957629", "#text": "Arrêté du 16 juin 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045954283", "@nortexte": "ECOT2215390A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-16" }, { "@id": "JORFTEXT000045954283", "#text": "Arrêté du 16 juin 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045954283", "@nortexte": "ECOT2215390A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-16" }, { "@id": "LEGITEXT000045966330", "#text": "Arrêté du 25 juin 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045964347", "@nortexte": "ENER2218321A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-25" }, { "@id": "JORFTEXT000045964347", "#text": "Arrêté du 25 juin 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045964347", "@nortexte": "ENER2218321A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-25" }, { "@id": "LEGITEXT000045968710", "#text": "Décret n°2022-933 du 27 juin 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045968097", "@nortexte": "ECOE2212808D", "@numtexte": "2022-933", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-27" }, { "@id": "LEGITEXT000045968710", "#text": "Décret n°2022-933 du 27 juin 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045968097", "@nortexte": "ECOE2212808D", "@numtexte": "2022-933", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-27" }, { "@id": "JORFTEXT000045968097", "#text": "Décret n°2022-933 du 27 juin 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045968097", "@nortexte": "ECOE2212808D", "@numtexte": "2022-933", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-27" }, { "@id": "LEGITEXT000045968757", "#text": "Décret n°2022-937 du 27 juin 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045968140", "@nortexte": "ECOT2217124D", "@numtexte": "2022-937", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-27" }, { "@id": "JORFTEXT000045968140", "#text": "Décret n°2022-937 du 27 juin 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045968140", "@nortexte": "ECOT2217124D", "@numtexte": "2022-937", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-27" }, { "@id": "LEGITEXT000045990887", "#text": "Arrêté du 29 juin 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045979880", "@nortexte": "ENER2214889A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-29" }, 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"@sens": "cible", "@cidtexte": "JORFTEXT000045979937", "@nortexte": "ENER2214943A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-29" }, { "@id": "JORFTEXT000045979956", "#text": "Arrêté du 29 juin 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045979956", "@nortexte": "ENER2214945A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-29" }, { "@id": "JORFTEXT000045979975", "#text": "Arrêté du 29 juin 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045979975", "@nortexte": "ENER2214952A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-29" }, { "@id": "JORFTEXT000045979994", "#text": "Arrêté du 29 juin 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045979994", "@nortexte": "ENER2215092A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-29" }, { "@id": "JORFTEXT000045980013", "#text": "Arrêté du 29 juin 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045980013", "@nortexte": "ENER2215098A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-29" }, { "@id": "JORFTEXT000045980032", "#text": "Arrêté du 29 juin 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045980032", "@nortexte": "ENER2215165A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-29" }, { "@id": "JORFTEXT000045980053", "#text": "Arrêté du 29 juin 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045980053", "@nortexte": "ENER2215168A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-29" }, { "@id": "JORFTEXT000045980072", "#text": "Arrêté du 29 juin 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045980072", "@nortexte": "ENER2215188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-29" }, { "@id": "JORFTEXT000045980091", "#text": "Arrêté du 29 juin 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045980091", "@nortexte": "ENER2215196A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-29" }, { "@id": "JORFTEXT000045980110", "#text": "Arrêté du 29 juin 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045980110", "@nortexte": "ENER2215200A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-29" }, { "@id": "JORFTEXT000045980127", "#text": "Arrêté du 29 juin 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045980127", "@nortexte": "ENER2215426A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-29" }, { "@id": "JORFTEXT000045980145", "#text": "Arrêté du 29 juin 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045980145", "@nortexte": "ENER2215432A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-29" }, { "@id": "JORFTEXT000045980164", "#text": "Arrêté du 29 juin 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045980164", "@nortexte": "ENER2215437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-29" }, { "@id": "JORFTEXT000045980182", "#text": "Arrêté du 29 juin 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045980182", "@nortexte": "ENER2215470A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-29" }, { "@id": "JORFTEXT000045980201", "#text": "Arrêté du 29 juin 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045980201", "@nortexte": "ENER2215472A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-29" }, { "@id": "JORFTEXT000045980219", "#text": "Arrêté du 29 juin 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045980219", "@nortexte": "ENER2215584A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-29" }, { "@id": "LEGITEXT000046009030", "#text": "Décret n°2022-971 du 1er juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046003714", "@nortexte": "TREL2217911D", "@numtexte": "2022-971", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-01" }, { "@id": "JORFTEXT000046003714", "#text": "Décret n°2022-971 du 1er juillet 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046003714", "@nortexte": "TREL2217911D", "@numtexte": "2022-971", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-01" }, { "@id": "JORFTEXT000046045285", "#text": "Arrêté du 11 juillet 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046045285", "@nortexte": "ECOB2220524A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-07-11" }, { "@id": "JORFTEXT000046045292", "#text": "Arrêté du 11 juillet 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046045292", "@nortexte": "ECOB2220525A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-07-11" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGITEXT000046050931", "#text": "Décret n°2022-1006 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGITEXT000046050931", "#text": "Décret n°2022-1006 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "JORFTEXT000046048711", "#text": "Décret n°2022-1006 du 15 juillet 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@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": "LEGITEXT000046051106", "#text": "Décret n°2022-1008 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048976", "@nortexte": "TREB2212911D", "@numtexte": "2022-1008", "@typelien": "APPLICATION", "@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": "JORFTEXT000046096018", "#text": "Arrêté du 18 juillet 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046096018", "@nortexte": "ESRS2219923A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-07-18" }, { "@id": "JORFTEXT000046096036", "#text": "Arrêté du 18 juillet 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046096036", "@nortexte": "ESRS2220200A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-07-18" }, { "@id": "JORFTEXT000046107061", "#text": "Arrêté du 25 juillet 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046107061", "@nortexte": "ECOB2222024A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-07-25" }, { "@id": "JORFTEXT000046107068", "#text": "Arrêté du 25 juillet 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046107068", "@nortexte": "ECOB2222026A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-07-25" }, { "@id": "JORFTEXT000046113287", "#text": "Arrêté du 19 juillet 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046113287", "@nortexte": "ECOB2222255A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-07-19" }, { "@id": "JORFTEXT000046115015", "#text": "Arrêté du 28 juillet 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046115015", "@nortexte": "ENER2220863A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-07-28" }, { "@id": "JORFTEXT000046115031", "#text": "Arrêté du 28 juillet 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046115031", "@nortexte": "ENER2220866A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-07-28" }, { "@id": "JORFTEXT000046115055", "#text": "Arrêté du 28 juillet 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046115055", "@nortexte": "ENER2220868A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-07-28" }, { "@id": "JORFTEXT000046115076", "#text": "Arrêté du 28 juillet 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046115076", "@nortexte": "ENER2220871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-07-28" }, { "@id": "JORFTEXT000046115097", "#text": "Arrêté du 28 juillet 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046115097", "@nortexte": "ENER2220873A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-07-28" }, { "@id": "LEGITEXT000046145268", "#text": "Décret n°2022-1120 du 4 août 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046144291", "@nortexte": "ENER2218912D", "@numtexte": "2022-1120", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-04" }, { "@id": "LEGITEXT000046217694", "#text": "Décret n°2022-1176 du 25 août 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046216621", "@nortexte": "ECOB2223898D", "@numtexte": "2022-1176", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-25" }, { "@id": "JORFTEXT000046216621", "#text": "Décret n°2022-1176 du 25 août 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046216621", "@nortexte": "ECOB2223898D", "@numtexte": "2022-1176", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-25" }, { "@id": "LEGITEXT000046217218", "#text": "Décret n°2022-1180 du 25 août 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046216926", "@nortexte": "MICB2216481D", "@numtexte": "2022-1180", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-25" }, { "@id": "JORFTEXT000046216926", "#text": "Décret n°2022-1180 du 25 août 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046216926", "@nortexte": "MICB2216481D", "@numtexte": "2022-1180", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-25" }, { "@id": "JORFTEXT000046229131", "#text": "Arrêté du 19 août 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046229131", "@nortexte": "TREI2223429A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-19" }, { "@id": "JORFTEXT000046298110", "#text": "Arrêté du 12 septembre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046298110", "@nortexte": "IOMB2223644A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGITEXT000046322717", "#text": "Arrêté du 19 septembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046321549", "@nortexte": "ECOT2225199A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-19" }, { "@id": "JORFTEXT000046321549", "#text": "Arrêté du 19 septembre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046321549", "@nortexte": "ECOT2225199A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-19" }, { "@id": "JORFARTI000046321988", "@num": "1", "#text": "Décision n°2022-1009 QPC du 22 septembre 2022 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046321978", "@nortexte": "CSCX2227143S", "@numtexte": "2022-1009 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2022-09-22" }, { "@id": "JORFARTI000046321979", "#text": "Décision n°2022-1009 QPC du 22 septembre 2022 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046321978", "@nortexte": "CSCX2227143S", "@numtexte": "2022-1009 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2022-09-22" }, { "@id": "JORFARTI000046343310", "#text": "Avenant n°1 du 28 septembre 2022 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046343309", "@nortexte": "PRMI2220714X", "@numtexte": "1", "@typelien": "CITATION", "@naturetexte": "AVENANT", "@datesignatexte": "2022-09-28" }, { "@id": "LEGITEXT000046438272", "#text": "Décret n°2022-1330 du 17 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437760", "@nortexte": "ENER2221192D", "@numtexte": "2022-1330", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-17" }, { "@id": "JORFTEXT000046437760", "#text": "Décret n°2022-1330 du 17 octobre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046437760", "@nortexte": "ENER2221192D", "@numtexte": "2022-1330", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-17" }, { "@id": "LEGITEXT000046494182", "#text": "Décret n°2022-1358 du 26 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046493109", "@nortexte": "IOMB2219316D", "@numtexte": "2022-1358", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-26" }, { "@id": "JORFTEXT000046493109", "#text": "Décret n°2022-1358 du 26 octobre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046493109", "@nortexte": "IOMB2219316D", "@numtexte": "2022-1358", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-26" }, { "@id": "LEGITEXT000047220199", "#text": "Arrêté du 19 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046510959", "@nortexte": "APHA2229292A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-19" }, { "@id": "JORFTEXT000046510959", "#text": "Arrêté du 19 octobre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046510959", "@nortexte": "APHA2229292A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-19" }, { "@id": "JORFTEXT000046527579", "#text": "Arrêté du 20 octobre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046527579", "@nortexte": "ENER2226728A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-20" }, { "@id": "LEGITEXT000046552053", "#text": "Décret n°2022-1424 du 10 novembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046548532", "@nortexte": "MICB2226527D", "@numtexte": "2022-1424", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-10" }, { "@id": "LEGITEXT000046552461", "#text": "Décret n°2022-1428 du 10 novembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046550117", "@nortexte": "AGRT2227276D", "@numtexte": "2022-1428", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-10" }, { "@id": "JORFTEXT000046550117", "#text": "Décret n°2022-1428 du 10 novembre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046550117", "@nortexte": "AGRT2227276D", "@numtexte": "2022-1428", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-10" }, { "@id": "LEGITEXT000046556750", "#text": "Décret n°2022-1430 du 14 novembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046556368", "@nortexte": "ENER2229406D", "@numtexte": "2022-1430", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-14" }, { "@id": "JORFTEXT000046556368", "#text": "Décret n°2022-1430 du 14 novembre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046556368", "@nortexte": "ENER2229406D", "@numtexte": "2022-1430", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-14" }, { "@id": "JORFTEXT000046583091", "#text": "Arrêté du 21 novembre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046583091", "@nortexte": "PRMA2220326A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-11-21" }, { "@id": "LEGITEXT000046589383", "#text": "Décret n°2022-1450 du 22 novembre 2022 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000046588719", "@nortexte": "ECOT2207435D", "@numtexte": "2022-1450", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-22" }, { "@id": "JORFTEXT000046618839", "#text": "Avenant du 21 novembre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046618839", "@nortexte": "ECOT2233277X", "@typelien": "CITATION", "@naturetexte": "AVENANT", "@datesignatexte": "2022-11-21" }, { "@id": "JORFTEXT000046710880", "#text": "Décret n°2022-1530 du 8 décembre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046710880", "@nortexte": "ECOB2234236D", "@numtexte": "2022-1530", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-08" }, { "@id": "LEGITEXT000046712409", "#text": "Décret n°2022-1533 du 7 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046711232", "@nortexte": "ARMH2228563D", "@numtexte": "2022-1533", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-07" }, { "@id": "LEGITEXT000046712409", "#text": "Décret n°2022-1533 du 7 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046711232", "@nortexte": "ARMH2228563D", "@numtexte": "2022-1533", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-07" }, { "@id": "JORFTEXT000046711232", "#text": "Décret n°2022-1533 du 7 décembre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046711232", "@nortexte": "ARMH2228563D", "@numtexte": "2022-1533", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-07" }, { "@id": "LEGITEXT000046722256", "#text": "Décret n°2022-1551 du 10 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046720447", "@nortexte": "ECOE2222394D", "@numtexte": "2022-1551", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-10" }, { "@id": "LEGITEXT000046722256", "#text": "Décret n°2022-1551 du 10 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046720447", "@nortexte": "ECOE2222394D", "@numtexte": "2022-1551", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-10" }, { "@id": "JORFTEXT000046720447", "#text": "Décret n°2022-1551 du 10 décembre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046720447", "@nortexte": "ECOE2222394D", "@numtexte": "2022-1551", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-10" }, { "@id": "JORFTEXT000046768315", "#text": "Arrêté du 9 décembre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046768315", "@nortexte": "AGRE2232431A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-09" }, { "@id": "JORFTEXT000046780375", "#text": "Arrêté du 15 décembre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046780375", "@nortexte": "TREI2236305A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-15" }, { "@id": "JORFTEXT000046793178", "#text": "Arrêté du 9 décembre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046793178", "@nortexte": "AGRE2232423A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-09" }, { "@id": "JORFTEXT000046793189", "#text": "Arrêté du 9 décembre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046793189", "@nortexte": "AGRE2232432A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-09" }, { "@id": "LEGITEXT000046808218", "#text": "Décret n°2022-1618 du 22 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046792090", "@nortexte": "ECOS2228386D", "@numtexte": "2022-1618", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-22" }, { "@id": "LEGITEXT000046797097", "#text": "Décret n°2022-1628 du 23 décembre 2022 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000046792631", "@nortexte": "IOMB2233491D", "@numtexte": "2022-1628", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-23" }, { "@id": "JORFTEXT000046792631", "#text": "Décret n°2022-1628 du 23 décembre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046792631", "@nortexte": "IOMB2233491D", "@numtexte": "2022-1628", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-23" }, { "@id": "LEGITEXT000046826772", "#text": "Arrêté du 26 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820256", "@nortexte": "ECOE2235772A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-26" }, { "@id": "JORFTEXT000046820256", "#text": "Arrêté du 26 décembre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046820256", "@nortexte": "ECOE2235772A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-26" }, { "@id": "LEGITEXT000046821927", "#text": "Décret n°2022-1661 du 26 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820108", "@nortexte": "ECOE2216178D", "@numtexte": "2022-1661", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-26" }, { "@id": "JORFTEXT000046820108", "#text": "Décret n°2022-1661 du 26 décembre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046820108", "@nortexte": "ECOE2216178D", "@numtexte": "2022-1661", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-26" }, { "@id": "LEGITEXT000046823384", "#text": "Décret n°2022-1675 du 27 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820986", "@nortexte": "TREL2234423D", "@numtexte": "2022-1675", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-27" }, { "@id": "JORFTEXT000046836706", "#text": "Arrêté du 26 décembre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046836706", "@nortexte": "ECOT2237453A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-26" }, { "@id": "JORFARTI000046838071", "#text": "Décision n°2022-1931 du 29 septembre 2022 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046838070", "@nortexte": "ARTE2237665S", "@numtexte": "2022-1931", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2022-09-29" }, { "@id": "LEGITEXT000046838532", "#text": "Décret n°2022-1706 du 29 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046836844", "@nortexte": "IOMB2229272D", "@numtexte": "2022-1706", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-29" }, { "@id": "LEGITEXT000046838532", "#text": "Décret n°2022-1706 du 29 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046836844", "@nortexte": "IOMB2229272D", "@numtexte": "2022-1706", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-29" }, { "@id": "JORFTEXT000046836844", "#text": "Décret n°2022-1706 du 29 décembre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046836844", "@nortexte": "IOMB2229272D", "@numtexte": "2022-1706", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-29" }, { "@id": "LEGITEXT000046890432", "#text": "Arrêté du 31 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046850775", "@nortexte": "TRET2233357A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-31" }, { "@id": "JORFTEXT000046850775", "#text": "Arrêté du 31 décembre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046850775", "@nortexte": "TRET2233357A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-31" }, { "@id": "LEGITEXT000047056696", "#text": "Arrêté du 6 janvier 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047055530", "@nortexte": "TREL2237773A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-06" }, { "@id": "JORFTEXT000047055530", "#text": "Arrêté du 6 janvier 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047055530", "@nortexte": "TREL2237773A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-06" }, { "@id": "LEGITEXT000047220149", "#text": "Arrêté du 15 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047219528", "@nortexte": "APHA2302914A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-15" }, { "@id": "JORFTEXT000047219528", "#text": "Arrêté du 15 février 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047219528", "@nortexte": "APHA2302914A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-15" }, { "@id": "JORFARTI000047378805", "#text": "Délibération n°2023-83 du 23 mars 2023 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047378804", "@nortexte": "CREE2308870X", "@numtexte": "2023-83", "@typelien": "CITATION", "@naturetexte": "DELIBERATION", "@datesignatexte": "2023-03-23" }, { "@id": "JORFARTI000047378836", "#text": "Délibération n°2023-84 du 23 mars 2023 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047378835", "@nortexte": "CREE2308884X", "@numtexte": "2023-84", "@typelien": "CITATION", "@naturetexte": "DELIBERATION", "@datesignatexte": "2023-03-23" }, { "@id": "JORFARTI000047378867", "#text": "Délibération n°2023-85 du 23 mars 2023 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047378866", "@nortexte": "CREE2308887X", "@numtexte": "2023-85", "@typelien": "CITATION", "@naturetexte": "DELIBERATION", "@datesignatexte": "2023-03-23" }, { "@id": "JORFARTI000047378898", "#text": "Délibération n°2023-86 du 23 mars 2023 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047378897", "@nortexte": "CREE2308889X", "@numtexte": "2023-86", "@typelien": "CITATION", "@naturetexte": "DELIBERATION", "@datesignatexte": "2023-03-23" }, { "@id": "JORFARTI000047378929", "#text": "Délibération n°2023-87 du 23 mars 2023 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047378928", "@nortexte": "CREE2308898X", "@numtexte": "2023-87", "@typelien": "CITATION", "@naturetexte": "DELIBERATION", "@datesignatexte": "2023-03-23" }, { "@id": "LEGITEXT000047398279", "#text": "Décret n°2023-248 du 3 avril 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047396358", "@nortexte": "TREL2223851D", "@numtexte": "2023-248", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-03" }, { "@id": "LEGITEXT000047398570", "#text": "Décret n°2023-249 du 3 avril 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047396549", "@nortexte": "TREL2302303D", "@numtexte": "2023-249", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-03" }, { "@id": "JORFTEXT000047396549", "#text": "Décret n°2023-249 du 3 avril 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047396549", "@nortexte": "TREL2302303D", "@numtexte": "2023-249", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-03" }, { "@id": "JORFARTI000047440032", "#text": "Avis n°HCFP-2023-5 du 11 avril 2023 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047440005", "@nortexte": "HCFX2310416V", "@numtexte": "HCFP-2023-5", "@typelien": "CITATION", "@naturetexte": "AVIS", "@datesignatexte": "2023-04-11" }, { "@id": "JORFARTI000047477920", "#text": "Convention du 21 avril 2023 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047477919", "@nortexte": "PRMI2305018X", "@typelien": "CITATION", "@naturetexte": "CONVENTION", "@datesignatexte": "2023-04-21" }, { "@id": "LEGITEXT000047509635", "#text": "Arrêté du 27 avril 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047506950", "@nortexte": "ECOT2311288A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-04-27" }, { "@id": "JORFTEXT000047506950", "#text": "Arrêté du 27 avril 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047506950", "@nortexte": "ECOT2311288A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-04-27" }, { "@id": "JORFARTI000047678576", "#text": "Avenant du 9 juin 2023 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047678575", "@nortexte": "PRMI2309518X", "@typelien": "CITATION", "@naturetexte": "AVENANT", "@datesignatexte": "2023-06-09" }, { "@id": "LEGITEXT000047690054", "#text": "Décret n°2023-464 du 14 juin 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047688749", "@nortexte": "JUST2309469D", "@numtexte": "2023-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-14" }, { "@id": "LEGITEXT000047690054", "#text": "Décret n°2023-464 du 14 juin 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047688749", "@nortexte": "JUST2309469D", "@numtexte": "2023-464", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-14" }, { "@id": "JORFTEXT000047688749", "#text": "Décret n°2023-464 du 14 juin 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047688749", "@nortexte": "JUST2309469D", "@numtexte": "2023-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-14" }, { "@id": "LEGITEXT000047696864", "#text": "Arrêté du 15 juin 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047692613", "@nortexte": "JUSF2308695A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-15" }, { "@id": "LEGITEXT000047696874", "#text": "Arrêté du 15 juin 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047692619", "@nortexte": "JUSF2308687A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-15" }, { "@id": "LEGITEXT000047696892", "#text": "Arrêté du 15 juin 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047692629", "@nortexte": "JUSF2308689A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-15" }, { "@id": "JORFTEXT000047692613", "#text": "Arrêté du 15 juin 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047692613", "@nortexte": "JUSF2308695A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-15" }, { "@id": "JORFTEXT000047692619", "#text": "Arrêté du 15 juin 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047692619", "@nortexte": "JUSF2308687A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-15" }, { "@id": "JORFTEXT000047692629", "#text": "Arrêté du 15 juin 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047692629", "@nortexte": "JUSF2308689A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-15" }, { "@id": "JORFTEXT000047852790", "#text": "Arrêté du 10 juillet 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047852790", "@nortexte": "ECOB2319153A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-10" }, { "@id": "LEGITEXT000047875778", "#text": "Arrêté du 5 juillet 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047873066", "@nortexte": "ECOE2319495A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-05" }, { "@id": "LEGIARTI000047875785", "@num": "1", "#text": "Arrêté du 5 juillet 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047873066", "@nortexte": "ECOE2319495A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-05" }, { "@id": "JORFARTI000047873072", "@num": "1", "#text": "Arrêté du 5 juillet 2023 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047873066", "@nortexte": "ECOE2319495A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-05" }, { "@id": "JORFTEXT000047873066", "#text": "Arrêté du 5 juillet 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047873066", "@nortexte": "ECOE2319495A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-05" }, { "@id": "LEGITEXT000047905255", "#text": "Décret n°2023-674 du 27 juillet 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047901423", "@nortexte": "ECOE2229680D", "@numtexte": "2023-674", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-27" }, { "@id": "JORFTEXT000047901423", "#text": "Décret n°2023-674 du 27 juillet 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047901423", "@nortexte": "ECOE2229680D", "@numtexte": "2023-674", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-27" }, { "@id": "JORFARTI000047915108", "#text": "Convention du 31 juillet 2023 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047915107", "@nortexte": "PRMI2316816X", "@typelien": "CITATION", "@naturetexte": "CONVENTION", "@datesignatexte": "2023-07-31" }, { "@id": "JORFARTI000047988932", "#text": "Convention du 22 août 2023 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047988931", "@nortexte": "PRMI2316957X", "@typelien": "CITATION", "@naturetexte": "CONVENTION", "@datesignatexte": "2023-08-22" }, { "@id": "LEGITEXT000048060350", "#text": "Arrêté du 11 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048059374", "@nortexte": "ECOE2314942A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-09-11" }, { "@id": "LEGITEXT000048060486", "#text": "Arrêté du 11 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048059383", "@nortexte": "ECOE2315052A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-09-11" }, { "@id": "JORFTEXT000048059374", "#text": "Arrêté du 11 septembre 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000048059374", "@nortexte": "ECOE2314942A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-09-11" }, { "@id": "JORFTEXT000048059383", "#text": "Arrêté du 11 septembre 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000048059383", "@nortexte": "ECOE2315052A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-09-11" }, { "@id": "LEGITEXT000048060091", "#text": "Décret n°2023-865 du 11 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048059340", "@nortexte": "ECOE2315057D", "@numtexte": "2023-865", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-09-11" }, { "@id": "JORFTEXT000048059340", "#text": "Décret n°2023-865 du 11 septembre 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000048059340", "@nortexte": 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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° 2021-833 DC du 28 décembre 2021 ;
Le Président de la République promulgue la loi dont la teneur suit :

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

Fait au Fort de Brégançon, le 30 décembre 2021.

Emmanuel Macron

Par le Président de la République :

Le Premier ministre,

Jean Castex

Le ministre de l'économie, des finances et de la relance,

Bruno Le Maire

Le ministre délégué auprès du ministre de l'économie, des finances et de la relance, chargé des comptes publics,

Olivier Dussopt

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000044637640", "cible": true, "cidtexte": "JORFTEXT000046048661", "id": "LEGITEXT000046050891", "typelien": "APPLICATION" } ], "textelr": { "JORFTEXT000044637640": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000044637640", "NOR": "ECOX2126830L", "NUM": "2021-1900", "DATE_PUBLI": "2021-12-31", "DATE_TEXTE": "2021-12-30", "NUM_PARUTION": 304, "NUM_SEQUENCE": 1, "ORIGINE_PUBLI": "JORF n°0304 du 31 décembre 2021" } }, "META_COMMUN": { "ID": "JORFTEXT000044637640", "URL": "texte/struct/JORF/TEXT/00/00/44/63/76/JORFTEXT000044637640.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/2021/12/30/ECOX2126830L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/2021/12/30/2021-1900/jo/texte" } } }, "STRUCT": { "LIEN_ART": [ { "@id": "JORFARTI000044637641", "@fin": "2999-01-01", "@num": "liminaire", "@debut": "2999-01-01", "@origine": "JORF" } ], "LIEN_SECTION_TA": [ { "@id": "JORFSCTA000044637642", "@cid": "JORFSCTA000044637642", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/44/63/76/JORFSCTA000044637642.xml", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2999-01-01" }, { "@id": "JORFSCTA000044637643", "@cid": "JORFSCTA000044637643", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/44/63/76/JORFSCTA000044637643.xml", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2999-01-01" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000044637640", "@fin": "2999-01-01", "@num": "2021-1900", "@debut": "2999-01-01" } }, { "@etat": "VIGUEUR", "LIEN_TXT": { "@id": "LEGITEXT000044794397", "@fin": "2999-01-01", "@num": "2021-1900", "@debut": "2022-01-01" } } ] } }, "LEGITEXT000046050891": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000046048661", "NOR": "ECOE2212774D", "NUM": "2022-1005", "DATE_PUBLI": "2022-07-16", "DATE_TEXTE": "2022-07-15", "NUM_PARUTION": 163, "NUM_SEQUENCE": 4, "ORIGINE_PUBLI": "JORF n°0163 du 16 juillet 2022", "DERNIERE_MODIFICATION": "2022-07-17" } }, "META_COMMUN": { "ID": "LEGITEXT000046050891", "URL": "texte/struct/LEGI/TEXT/00/00/46/05/08/LEGITEXT000046050891.xml", "NATURE": "DECRET", "ORIGINE": "LEGI" } }, "STRUCT": { "LIEN_ART": [ { "@id": "LEGIARTI000046050913", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" }, { "@id": "LEGIARTI000046050915", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" }, { "@id": "LEGIARTI000046050917", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" }, { "@id": "LEGIARTI000046050919", "@fin": "2999-01-01", "@num": "4", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000046048661", "@fin": "2999-01-01", "@num": "2022-1005", "@debut": "2999-01-01" } }, { "@etat": "VIGUEUR", "LIEN_TXT": { "@id": "LEGITEXT000046050891", "@fin": "2999-01-01", "@num": "2022-1005", "@debut": "2022-07-17" } } ] } } }, "follow": [ "STRUCT.LIEN_SECTION_TA.@id", "STRUCTURE_TA.LIEN_SECTION_TA.@id", "TEXTEKALI", "TEXTELR" ], "id": "LEGITEXT000046050891", "liens_entrants": true }