{"id":59570,"date":"2003-11-03T00:00:00","date_gmt":"2003-11-02T21:00:00","guid":{"rendered":"https:\/\/www.journalofficiel.dj\/texte-juridique\/loi-n28-an-03-5eme-l-loi-des-finances-portant-modification-du-budget-de-letat-pour-lexercice-2003\/"},"modified":"2003-11-03T00:00:00","modified_gmt":"2003-11-02T21:00:00","slug":"loi-n28-an-03-5eme-l-loi-des-finances-portant-modification-du-budget-de-letat-pour-lexercice-2003","status":"publish","type":"texte-juridique","link":"https:\/\/www.journalofficiel.dj\/arabe\/texte-juridique\/loi-n28-an-03-5eme-l-loi-des-finances-portant-modification-du-budget-de-letat-pour-lexercice-2003\/","title":{"rendered":"Loi n\u00b0 28\/AN\/03\/5\u00e8me L Loi des Finances portant modification du budget de l\u2019\u00c9tat pour l\u2019exercice 2003."},"content":{"rendered":"<p class=\"MsoNormal\" style=\"margin-bottom: -20px\">Article 1er : Les dispositions de la pr&eacute;sente Loi des Finances rectificatives compl&egrave;tent, modifient ou remplacent les dispositions de la Loi des Finances n&deg;194\/AN\/03\/4&egrave;me L portant budget de l&rsquo;&Eacute;tat pour l&rsquo;exercice 2003.<\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: -20px\">&nbsp;<\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: -20px\">Article 2 : Le recouvrement des imp&ocirc;ts, taxes, redevances et produits de toute nature affect&eacute;s au budget de l&rsquo;&Eacute;tat continuera d&rsquo;&ecirc;tre op&eacute;r&eacute; pendant l&rsquo;ann&eacute;e 2003 conform&eacute;ment aux dispositions l&eacute;gislatives et r&eacute;glementaires en vigueur.<\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: -20px\">&nbsp;<\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: -20px\" align=\"center\">TITRE &#8211; I<\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: -20px\" align=\"center\">&nbsp;<\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: -20px\" align=\"center\">DISPOSITIONS RELATIVES AUX RESSOURCES,<\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: -20px\" align=\"center\">AUX CHARGES ET A L&rsquo;EQUILIBRE<\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: -20px\">&nbsp;<\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: -20px\">Article 3 : Le budget de l&rsquo;&Eacute;tat est pr&eacute;sent&eacute; en &eacute;quilibre et arr&ecirc;t&eacute; en recettes et en d&eacute;penses &agrave; un total de quarante deux milliards quatre vingt-trois millions cinq cent trente-huit mille Francs Djibouti.<\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: -20px\">&nbsp;<\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: -20px\">Article 4 : Les ressources, d&eacute;taill&eacute;es conform&eacute;ment au document budg&eacute;taire annex&eacute; &agrave; la pr&eacute;sente Loi, se r&eacute;partissent comme suit :<\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: -20px\">&nbsp;<\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: -20px\" align=\"center\">RECETTES<\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: -20px\">&nbsp;<\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: -20px\">&nbsp;<\/p>\n<table border=\"1\" width=\"100%\">\n<tbody>\n<tr>\n<td align=\"center\" width=\"8%\">Chap.<\/td>\n<td align=\"center\" width=\"24%\">Nomenclature<\/td>\n<td align=\"center\" width=\"17%\">Budget 2003<\/td>\n<td align=\"center\" width=\"17%\">R&eacute;duction<\/td>\n<td align=\"center\" width=\"17%\">Augmentation<\/td>\n<td align=\"center\" width=\"17%\">Budget 2003 rectifi&eacute;<\/td>\n<\/tr>\n<tr>\n<td align=\"center\" width=\"8%\">12<\/td>\n<td width=\"24%\">Dons, Projet et Legs&nbsp;<\/td>\n<td align=\"right\" width=\"17%\">3 861 000<\/td>\n<td align=\"right\" width=\"17%\">2 876 750<\/td>\n<td align=\"right\" width=\"17%\">&nbsp;<\/td>\n<td align=\"right\" width=\"17%\">984 250<\/td>\n<\/tr>\n<tr>\n<td align=\"center\" width=\"8%\">15<\/td>\n<td width=\"24%\">Tirages sur Emprunts projets<\/td>\n<td align=\"right\" width=\"17%\">4 606 000<\/td>\n<td align=\"right\" width=\"17%\">1 681 150<\/td>\n<td align=\"right\" width=\"17%\">&nbsp;<\/td>\n<td align=\"right\" width=\"17%\">2 924 850<\/td>\n<\/tr>\n<tr>\n<td align=\"center\" width=\"8%\">16<\/td>\n<td width=\"24%\">Emprunts programmes<\/td>\n<td align=\"right\" width=\"17%\">1 102 000<\/td>\n<td align=\"right\" width=\"17%\">0<\/td>\n<td align=\"right\" width=\"17%\">107 000<\/td>\n<td align=\"right\" width=\"17%\">1 209 000<\/td>\n<\/tr>\n<tr>\n<td align=\"center\" width=\"8%\">23<\/td>\n<td width=\"24%\">Cessions d&rsquo;immeuble<\/td>\n<td align=\"right\" width=\"17%\">&nbsp;0&nbsp;<\/td>\n<td align=\"right\" width=\"17%\">0<\/td>\n<td align=\"right\" width=\"17%\">&nbsp;<\/td>\n<td align=\"right\" width=\"17%\">0<\/td>\n<\/tr>\n<tr>\n<td align=\"center\" width=\"8%\">24<\/td>\n<td width=\"24%\">Cessions du mat&eacute;riel et du mobilier<\/td>\n<td align=\"right\" width=\"17%\">0<\/td>\n<td align=\"right\" width=\"17%\">0<\/td>\n<td align=\"right\" width=\"17%\">0<\/td>\n<td align=\"right\" width=\"17%\">0<\/td>\n<\/tr>\n<tr>\n<td align=\"center\" width=\"8%\">71<\/td>\n<td width=\"24%\">Recettes Fiscales<\/td>\n<td align=\"right\" width=\"17%\">24 793 000&nbsp;&nbsp;<\/td>\n<td align=\"right\" width=\"17%\">0<\/td>\n<td align=\"right\" width=\"17%\">1 472 433<\/td>\n<td align=\"right\" width=\"17%\">26 265 433<\/td>\n<\/tr>\n<tr>\n<td align=\"center\" width=\"8%\">72<\/td>\n<td width=\"24%\">Recettes non Fiscales<\/td>\n<td align=\"right\" width=\"17%\">1 866 000<\/td>\n<td align=\"right\" width=\"17%\">0<\/td>\n<td align=\"right\" width=\"17%\">2 092 005<\/td>\n<td align=\"right\" width=\"17%\">3 958 005<\/td>\n<\/tr>\n<tr>\n<td align=\"center\" width=\"8%\">74<\/td>\n<td width=\"24%\">Dons programmes<\/td>\n<td align=\"right\" width=\"17%\">4 959 000<\/td>\n<td align=\"right\" width=\"17%\">0<\/td>\n<td align=\"right\" width=\"17%\">1 783 000<\/td>\n<td align=\"right\" width=\"17%\">6 742 000<\/td>\n<\/tr>\n<tr>\n<td align=\"center\" width=\"8%\">76<\/td>\n<td width=\"24%\">Recettes Exceptionnelles<\/td>\n<td align=\"right\" width=\"17%\">0<\/td>\n<td align=\"right\" width=\"17%\">0<\/td>\n<td align=\"right\" width=\"17%\">&nbsp;<\/td>\n<td align=\"right\" width=\"17%\">0<\/td>\n<\/tr>\n<tr>\n<td align=\"center\" width=\"8%\">&nbsp;<\/td>\n<td width=\"24%\">Total g&eacute;n&eacute;ral Des recettes<\/td>\n<td align=\"right\" width=\"17%\">41 187 000<\/td>\n<td align=\"right\" width=\"17%\">4 557 900<\/td>\n<td align=\"right\" width=\"17%\">5 454 438<\/td>\n<td align=\"right\" width=\"17%\">42 083 538<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"MsoNormal\" style=\"margin-bottom: -20px\">&nbsp;<\/p>\n<p class=\"MsoNormal\" style=\"text-indent: -18pt;margin-left: 18pt;margin-bottom: -20px\">&middot;&nbsp;&nbsp;&nbsp;Unit&eacute; mon&eacute;taire exprim&eacute;e en milliers de Francs Djibouti.<\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: -20px\">&nbsp;<\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: -20px\">Article 5 : Les charges d&eacute;taill&eacute;es conform&eacute;ment au document budg&eacute;taire annex&eacute; &agrave; la pr&eacute;sente Loi se r&eacute;partissent comme suit :<\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: -20px\">&nbsp;<\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: -20px\" align=\"center\">CHARGES<\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: -20px\" align=\"center\">&nbsp;<\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: -20px\">&nbsp;<\/p>\n<table border=\"1\" width=\"100%\">\n<tbody>\n<tr>\n<td align=\"center\" width=\"9%\">Titre<\/td>\n<td align=\"center\" width=\"26%\">Nomenclature<\/td>\n<td align=\"center\" width=\"18%\">Budget 2003<\/td>\n<td align=\"center\" width=\"15%\">R&eacute;duction<\/td>\n<td align=\"center\" width=\"16%\">Augmentation<\/td>\n<td align=\"center\" width=\"17%\">Budget 2003&nbsp;rectifi&eacute;<\/td>\n<\/tr>\n<tr>\n<td align=\"center\" width=\"9%\">I<\/td>\n<td width=\"26%\">Dette publique<\/td>\n<td align=\"right\" width=\"18%\">3 394 670<\/td>\n<td align=\"right\" width=\"15%\">101 396<\/td>\n<td align=\"right\" width=\"16%\">&nbsp;<\/td>\n<td align=\"right\" width=\"17%\">3 293 274<\/td>\n<\/tr>\n<tr>\n<td align=\"center\" width=\"9%\">II<\/td>\n<td width=\"26%\">D&eacute;penses de personnel<\/td>\n<td align=\"right\" width=\"18%\">14 543 495<\/td>\n<td align=\"right\" width=\"15%\">&nbsp;<\/td>\n<td align=\"right\" width=\"16%\">830 389<\/td>\n<td align=\"right\" width=\"17%\">15 373 884<\/td>\n<\/tr>\n<tr>\n<td align=\"center\" width=\"9%\">III<\/td>\n<td width=\"26%\">D&eacute;penses de mat&eacute;riel et d&rsquo;entretien&nbsp;<\/td>\n<td align=\"right\" width=\"18%\">10 208 561<\/td>\n<td align=\"right\" width=\"15%\">&nbsp;<\/td>\n<td align=\"right\" width=\"16%\">3 008 509<\/td>\n<td align=\"right\" width=\"17%\">13 217 070<\/td>\n<\/tr>\n<tr>\n<td align=\"center\" width=\"9%\">IV<\/td>\n<td width=\"26%\">Transferts<\/td>\n<td align=\"right\" width=\"18%\">4 583 891<\/td>\n<td align=\"right\" width=\"15%\">&nbsp;<\/td>\n<td align=\"right\" width=\"16%\">639 947<\/td>\n<td align=\"right\" width=\"17%\">5 223 838<\/td>\n<\/tr>\n<tr>\n<td align=\"center\" width=\"9%\">&nbsp;<\/td>\n<td width=\"26%\">&nbsp;D&eacute;p. d&rsquo;investissement\/fin. Int&eacute;rieure (dont contrepartie nationale&nbsp;<\/td>\n<td align=\"right\" width=\"18%\">1 354 384<\/td>\n<td align=\"right\" width=\"15%\">0<\/td>\n<td align=\"right\" width=\"16%\">672 987<\/td>\n<td align=\"right\" width=\"17%\">2 072 371<\/td>\n<\/tr>\n<tr>\n<td align=\"center\" width=\"9%\">&nbsp;<\/td>\n<td width=\"26%\">D&eacute;p. d&rsquo;investissement\/fin. Ext&eacute;rieur&nbsp;<\/td>\n<td align=\"right\" width=\"18%\">7 102 000<\/td>\n<td align=\"right\" width=\"15%\">4 153 900<\/td>\n<td align=\"right\" width=\"16%\">0<\/td>\n<td align=\"right\" width=\"17%\">2 948 100<\/td>\n<\/tr>\n<tr>\n<td align=\"center\" width=\"9%\">&nbsp;<\/td>\n<td width=\"26%\">Contreparties Nationales&nbsp;des projets<\/td>\n<td align=\"right\" width=\"18%\">367 200<\/td>\n<td align=\"right\" width=\"15%\">0<\/td>\n<td align=\"right\" width=\"16%\">0<\/td>\n<td align=\"right\" width=\"17%\">367 200<\/td>\n<\/tr>\n<tr>\n<td align=\"center\" width=\"9%\">V<\/td>\n<td width=\"26%\">Total d&eacute;penses d&rsquo;investissement<\/td>\n<td align=\"right\" width=\"18%\">8 456 384<\/td>\n<td align=\"right\" width=\"15%\">4 153 900&nbsp;<\/td>\n<td align=\"right\" width=\"16%\">672 987<\/td>\n<td align=\"right\" width=\"17%\">4 975 471<\/td>\n<\/tr>\n<tr>\n<td align=\"center\" width=\"9%\">&nbsp;<\/td>\n<td width=\"26%\">Total g&eacute;n&eacute;ral des d&eacute;penses<\/td>\n<td align=\"right\" width=\"18%\">41 187 000<\/td>\n<td align=\"right\" width=\"15%\">4 255 296<\/td>\n<td align=\"right\" width=\"16%\">5 151 832<\/td>\n<td align=\"right\" width=\"17%\">42 083 538<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"MsoNormal\" style=\"font-style: normal;font-weight: 400;letter-spacing: normal;text-transform: none;background-color: #ffffff;text-indent: -18pt;margin-left: 18pt;margin-bottom: -20px\">&middot;&nbsp;&nbsp;&nbsp;Unit&eacute; mon&eacute;taire exprim&eacute;e en milliers de Francs Djibouti.<\/p>\n<p class=\"MsoNormal\" style=\"font-style: normal;font-weight: 400;letter-spacing: normal;text-indent: 0px;text-transform: none;background-color: #ffffff;margin-bottom: -20px\">&nbsp;<\/p>\n<p class=\"MsoNormal\" style=\"font-style: normal;font-weight: 400;letter-spacing: normal;text-indent: 0px;text-transform: none;background-color: #ffffff;margin-bottom: -20px\" align=\"center\">TITRE &#8211; II<\/p>\n<p class=\"MsoNormal\" style=\"font-style: normal;font-weight: 400;letter-spacing: normal;text-indent: 0px;text-transform: none;background-color: #ffffff;margin-bottom: -20px\" align=\"center\">&nbsp;DISPOSITIONS RELATIVES AUX RECETTES<\/p>\n<p class=\"MsoNormal\" style=\"font-style: normal;font-weight: 400;letter-spacing: normal;text-indent: 0px;text-transform: none;background-color: #ffffff;margin-bottom: -20px\">&nbsp;<\/p>\n<p class=\"MsoNormal\" style=\"font-style: normal;font-weight: 400;letter-spacing: normal;text-indent: 0px;text-transform: none;background-color: #ffffff;margin-bottom: -20px\">Article 6 :<\/p>\n<p class=\"MsoNormal\" style=\"font-style: normal;font-weight: 400;letter-spacing: normal;text-indent: 0px;text-transform: none;background-color: #ffffff;margin-bottom: -20px\">L&rsquo;alin&eacute;a 2 de l&rsquo;article 21.34.01 du Code G&eacute;n&eacute;ral des Imp&ocirc;ts est modifi&eacute; comme suit :<\/p>\n<p class=\"MsoNormal\" style=\"font-style: normal;font-weight: 400;letter-spacing: normal;text-indent: 0px;text-transform: none;background-color: #ffffff;margin-bottom: -20px\">&nbsp;<\/p>\n<p class=\"MsoNormal\" style=\"font-style: normal;font-weight: 400;letter-spacing: normal;text-indent: 0px;text-transform: none;background-color: #ffffff;margin-bottom: -20px\">Art 21.34.01-2. La surtaxe sur les produits p&eacute;troliers est fix&eacute;e comme suit :<\/p>\n<p class=\"MsoNormal\" style=\"font-style: normal;font-weight: 400;letter-spacing: normal;text-indent: 0px;text-transform: none;background-color: #ffffff;margin-bottom: -20px\">Le super-carburant&#8230;&#8230;&#8230;&#8230;49.50 FD\/litres.<\/p>\n<p class=\"MsoNormal\" style=\"font-style: normal;font-weight: 400;letter-spacing: normal;text-indent: 0px;text-transform: none;background-color: #ffffff;margin-bottom: -20px\">Le gazoil&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.&nbsp;&nbsp;6&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;FD\/litres.<\/p>\n<p class=\"MsoNormal\" style=\"font-style: normal;font-weight: 400;letter-spacing: normal;text-indent: 0px;text-transform: none;background-color: #ffffff;margin-bottom: -20px\">Le p&eacute;trole lampant&#8230;&hellip;&hellip;..&nbsp;&nbsp;0&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;FD\/litres.<\/p>\n<p class=\"MsoNormal\" style=\"font-style: normal;font-weight: 400;letter-spacing: normal;text-indent: 0px;text-transform: none;background-color: #ffffff;margin-bottom: -20px\">&nbsp;<\/p>\n<p class=\"MsoNormal\" style=\"font-style: normal;font-weight: 400;letter-spacing: normal;text-indent: 0px;text-transform: none;background-color: #ffffff;margin-bottom: -20px\">&nbsp;<\/p>\n<p class=\"MsoNormal\" style=\"font-style: normal;font-weight: 400;letter-spacing: normal;text-indent: 0px;text-transform: none;background-color: #ffffff;margin-bottom: -20px\">L&rsquo;alin&eacute;a 2 de l&rsquo;article 21.39.01 du Code G&eacute;n&eacute;ral des Imp&ocirc;ts est modifi&eacute; comme suit :<\/p>\n<p class=\"MsoNormal\" style=\"font-style: normal;font-weight: 400;letter-spacing: normal;text-indent: 0px;text-transform: none;background-color: #ffffff;margin-bottom: -20px\">Art 21.39.01-2. La redevance sur les produits p&eacute;troliers est fix&eacute;e comme suit :<\/p>\n<p class=\"MsoNormal\" style=\"font-style: normal;font-weight: 400;letter-spacing: normal;text-indent: 0px;text-transform: none;background-color: #ffffff;margin-bottom: -20px\">Le super-carburant&#8230;&#8230;&#8230;52,27 FD\/litres.<\/p>\n<p class=\"MsoNormal\" style=\"font-style: normal;font-weight: 400;letter-spacing: normal;text-indent: 0px;text-transform: none;background-color: #ffffff;margin-bottom: -20px\">Le gasoil&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;26.25 FD\/litres.<\/p>\n<p class=\"MsoNormal\" style=\"font-style: normal;font-weight: 400;letter-spacing: normal;text-indent: 0px;text-transform: none;background-color: #ffffff;margin-bottom: -20px\">Le p&eacute;trole lampant&#8230;&#8230;&#8230;&nbsp;&nbsp;&nbsp;0&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;FD\/litres.<\/p>\n<p class=\"MsoNormal\" style=\"font-style: normal;font-weight: 400;letter-spacing: normal;text-indent: 0px;text-transform: none;background-color: #ffffff;margin-bottom: -20px\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p class=\"MsoNormal\" style=\"font-style: normal;font-weight: 400;letter-spacing: normal;text-indent: 0px;text-transform: none;background-color: #ffffff;margin-bottom: -20px\">Article 7 : La pr&eacute;sente Loi sera enregistr&eacute;e et publi&eacute;e au Journal Officiel de la R&eacute;publique d&egrave;s sa promulgation.<\/p>","protected":false},"author":0,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"institution":[877],"nature-dun-texte":[247],"class_list":["post-59570","texte-juridique","type-texte-juridique","status-publish","format-standard","hentry","institution-4-an","nature-dun-texte-loi"],"acf":{"reference":"28\/AN\/03\/5\u00e8me L","comment":"Loi des Finances portant modification du budget de l\u2019\u00c9tat pour l\u2019exercice 2003.","visas":"<p class=\"MsoNormal\" style=\"margin-bottom: -20px;\">VU La Constitution du 15 septembre 1992 ;<\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: -20px;\">VU La Loi n&deg;107\/AN\/00\/4&egrave;me L du 29\/10\/2000 relative aux lois de finances ;<\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: -20px;\">VU La Loi de Finances n&deg;108\/AN\/00\/4&egrave;me L portant modification du Code G&eacute;n&eacute;ral des Imp&ocirc;ts (partie fiscalit&eacute; 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