{ "article": { "LEGIARTI000006262052": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006262052", "URL": "article/LEGI/ARTI/00/00/06/26/20/LEGIARTI000006262052.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FCHLCXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294021", "@num": "102 ZB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 ZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294135", "@num": "141", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 141 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "DISJONCTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294138", "@num": "142", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 142 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294159", "@num": "161", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 161 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295357", "@num": "162", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294163", "@num": "163", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295382", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295363", "@num": "163 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295389", "@num": "163 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294297", "@num": "171 AS bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AS bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296275", "@num": "383", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293931", "@num": "91 decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 decies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293930", "@num": "91 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293929", "@num": "91 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293928", "@num": "91 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293927", "@num": "91 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293955", "@num": "95 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 95 S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297436", "@num": "2 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297487", "@num": "2 duodecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297492", "@num": "2 terdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 terdecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297493", "@num": "2 terdecies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 terdecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297494", "@num": "2 terdecies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 terdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000647650", "@nor": "BUDF0700012D", "@num": "2007-484", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2007-484 du 30 mars 2007 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000647650", "@c_titre_court": "Décret n°2007-484 du 30 mars 2007" }, { "@fin": "2999-01-01", "#text": "Décret n° 2007-484 du 30 mars 2007 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code.", "@debut": "2007-03-31", "@id_txt": "LEGITEXT000006055808", "@c_titre_court": "Décret n° 2007-484 du 30 mars 2007" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "2007-03-31", "@date_signature": "2007-03-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006262052", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002102713", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006293927": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "91 sexies", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "2004-08-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006293927", "URL": "article/LEGI/ARTI/00/00/06/29/39/LEGIARTI000006293927.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0091AIXXXXXBB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 tervicies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 août 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006386090", "@num": "1", "#text": "Loi n°99-209 du 19 mars 1999 - art. 1 (V) JORF 21 mars 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000393606", "@nortexte": "INTX9800159L", "@numtexte": "99-209", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-03-19" }, { "@id": "LEGIARTI000006386335", "@num": "233", "#text": "Loi n°99-209 du 19 mars 1999 - art. 233 (V) JORF 21 mars 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000393606", "@nortexte": "INTX9800159L", "@numtexte": "99-209", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-03-19" }, { "@id": "LEGIARTI000006386490", "@num": "1", "#text": "Loi n°2001-616 du 11 juillet 2001 - art. 1 (Ab) JORF 13 juillet 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000407771", "@nortexte": "INTX0000187L", "@numtexte": "2001-616", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-11" }, { "@id": "JORFTEXT000000605656", "#text": "Loi 2003-660 2003-07-21 art. 61 II JORF 22 juillet 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000605656", "@nortexte": "DOMX0200191L", "@numtexte": "2003-660", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-21" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262052", "@num": "3", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 3 () JORF 30 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "PEREMPTION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179202", "@fin": "2007-01-01", "#text": "VII : Déduction des investissements réalisés outre-mer.", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161971", "@fin": "2999-01-01", "#text": "Section II : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146655", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293926", "@fin": "2004-08-31", "@num": "91 sexies", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006293927", "@fin": "2007-01-01", "@num": "91 sexies", "@etat": "PERIME", "@debut": "2004-08-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les investissements productifs réalisés dans les départements d'outre-mer, en Nouvelle-Calédonie, en Polynésie française, aux îles Wallis-et-Futuna, dans les Terres australes et antarctiques françaises et dans les collectivités territoriales de Mayotte et de Saint-Pierre-et-Miquelon dont le montant peut être déduit du revenu net global des contribuables en application du premier alinéa du I de l'article 163 tervicies du code général des impôts s'entendent des acquisitions ou créations d'immobilisations corporelles amortissables, affectées aux activités relevant des secteurs mentionnés au même alinéa.
\n
" } }, "LEGIARTI000006293928": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "91 septies", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006293928", "URL": "article/LEGI/ARTI/00/00/06/29/39/LEGIARTI000006293928.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0091AIXXXXXCA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 tervicies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006330961", "@num": "1", "#text": "Décret n°99-157 du 5 mars 1999 - art. 1 () JORF 6 mars 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000393367", "@nortexte": "ECOF9800013D", "@numtexte": "99-157", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-05" }, { "@id": "LEGIARTI000006330999", "@num": "2", "#text": "Décret n°99-382 du 18 mai 1999 - art. 2 () JORF 20 mai 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262052", "@num": "3", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 3 () JORF 30 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "PEREMPTION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179202", "@fin": "2007-01-01", "#text": "VII : Déduction des investissements réalisés outre-mer.", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161971", "@fin": "2999-01-01", "#text": "Section II : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146655", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006293928", "@fin": "2007-01-01", "@num": "91 septies", "@etat": "PERIME", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les activités qui relèvent du secteur de l'industrie mentionné au premier alinéa du I de l'article 163 tervicies du code général des impôts sont celles qui concourent directement à l'élaboration ou à la transformation de biens corporels mobiliers. Est assimilée à de telles activités l'extraction des minerais figurant sur une liste fixée par arrêté du ministre chargé du budget.
\n
Les activités qui relèvent du secteur de la maintenance au profit d'activités industrielles mentionné au premier alinéa du même I sont celles qui concourent à l'entretien ou à la réparation du matériel de production exploité dans le secteur industriel défini au premier alinéa.
" } }, "LEGIARTI000006293929": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "91 octies", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006293929", "URL": "article/LEGI/ARTI/00/00/06/29/39/LEGIARTI000006293929.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0091AIXXXXXDA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 tervicies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006330961", "@num": "1", "#text": "Décret n°99-157 du 5 mars 1999 - art. 1 () JORF 6 mars 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000393367", "@nortexte": "ECOF9800013D", "@numtexte": "99-157", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-05" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262052", "@num": "3", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 3 () JORF 30 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "PEREMPTION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179202", "@fin": "2007-01-01", "#text": "VII : Déduction des investissements réalisés outre-mer.", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161971", "@fin": "2999-01-01", "#text": "Section II : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146655", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006293929", "@fin": "2007-01-01", "@num": "91 octies", "@etat": "PERIME", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les activités qui relèvent du secteur de la production audiovisuelle et cinématographique mentionné au premier alinéa du I de l'article 163 tervicies du code général des impôts sont celles qui concourent directement à la création ou à l'extension outre-mer soit d'établissements qui y assurent la production d'oeuvres audiovisuelles et cinématographiques, soit d'industries techniques de production de telles oeuvres. Le secteur de la diffusion comprend les activités qui concourent directement à la création ou à l'extension d'établissements implantés outre-mer et qui y assurent la diffusion d'oeuvres audiovisuelles et cinématographiques, quel que soit le support technique utilisé, à l'exclusion des activités d'achat-revente et de la location des supports techniques.
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En ce qui concerne les théâtres cinématographiques, la déduction fiscale est subordonnée à leur conformité à la norme française NF S 27-001.
" } }, "LEGIARTI000006293930": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "91 nonies", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006293930", "URL": "article/LEGI/ARTI/00/00/06/29/39/LEGIARTI000006293930.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0091AIXXXXXEA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 tervicies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006330961", "@num": "1", "#text": "Décret n°99-157 du 5 mars 1999 - art. 1 () JORF 6 mars 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000393367", "@nortexte": "ECOF9800013D", "@numtexte": "99-157", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-05" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262052", "@num": "3", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 3 () JORF 30 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "PEREMPTION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179202", "@fin": "2007-01-01", "#text": "VII : Déduction des investissements réalisés outre-mer.", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161971", "@fin": "2999-01-01", "#text": "Section II : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146655", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006293930", "@fin": "2007-01-01", "@num": "91 nonies", "@etat": "PERIME", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La déduction prévue au premier alinéa du I de l'article 163 tervicies du code général des impôts est pratiquée au titre de l'année au cours de laquelle l'immobilisation est créée par l'entreprise ou lui est livrée ou est mise à sa disposition dans le cadre d'un contrat de crédit-bail.
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Elle est déterminée en tenant compte du montant des subventions publiques obtenues ou demandées et non encore accordées au 31 décembre de l'année mentionnée au premier alinéa. S'il y a lieu, la régularisation de la déduction est effectuée au titre de la même année sur demande du contribuable.
" } }, "LEGIARTI000006293931": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "91 decies", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006293931", "URL": "article/LEGI/ARTI/00/00/06/29/39/LEGIARTI000006293931.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0091AIXXXXXFA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 tervicies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006330961", "@num": "1", "#text": "Décret n°99-157 du 5 mars 1999 - art. 1 () JORF 6 mars 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000393367", "@nortexte": "ECOF9800013D", "@numtexte": "99-157", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-05" }, { "@id": "LEGIARTI000006330999", "@num": "2", "#text": "Décret n°99-382 du 18 mai 1999 - art. 2 () JORF 20 mai 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262052", "@num": "3", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 3 () JORF 30 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "PEREMPTION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179202", "@fin": "2007-01-01", "#text": "VII : Déduction des investissements réalisés outre-mer.", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161971", "@fin": "2999-01-01", "#text": "Section II : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146655", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006293931", "@fin": "2007-01-01", "@num": "91 decies", "@etat": "PERIME", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contribuables qui bénéficient de la déduction prévue au premier alinéa du I de l'article 163 tervicies du code général des impôts doivent joindre à la déclaration des revenus de l'année au cours de laquelle la déduction est pratiquée un état faisant apparaître, pour chaque investissement à raison duquel elle est pratiquée :
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a. le nom et l'adresse du siège social de l'entreprise propriétaire de l'investissement ou, lorsque ce dernier fait l'objet d'un contrat de crédit-bail, de celle qui en est locataire ;
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b. s'il y a lieu, le pourcentage des droits aux résultats détenus directement ou indirectement par le contribuable dans la société ou le groupement propriétaire de l'investissement ;
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c. la nature précise de l'investissement ;
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d. le prix de revient hors taxe de l'investissement et le montant des subventions publiques obtenues ou demandées et non encore accordées pour son financement ;
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e. la date à laquelle l'investissement a été livré ou, s'il s'agit d'un bien créé par l'entreprise, à laquelle il a été achevé ou, s'il s'agit d'un bien faisant l'objet d'un contrat de crédit-bail, à laquelle il a été mis à disposition ;
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f. la ou les dates de décision d'octroi des subventions publiques ;
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g. le nom, l'adresse et la nature de l'activité de l'établissement dans lequel l'investissement est exploité.
" } }, "LEGIARTI000006293955": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "95 S", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-13", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006293955", "URL": "article/LEGI/ARTI/00/00/06/29/39/LEGIARTI000006293955.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0095ATXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 199 undecies B, 199 undecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262052", "@num": "3", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 3 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000029232498", "@num": "D333-1", "#text": "Code du cinéma et de l'image animée - art. D333-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179206", "@fin": "2999-01-01", "#text": "III : Réduction d'impôt accordée au titre de certains investissements réalisés outre-mer", "@debut": "2002-08-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161972", "@fin": "2999-01-01", "#text": "Section III : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146655", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293953", "@fin": "2004-03-05", "@num": "95 S", "@etat": "MODIFIE", "@debut": "2002-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293954", "@fin": "2007-01-01", "@num": "95 S", "@etat": "MODIFIE", "@debut": "2004-03-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293955", "@fin": "2010-05-13", "@num": "95 S", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022202506", "@fin": "2999-01-01", "@num": "95 S", "@etat": "VIGUEUR", "@debut": "2010-05-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La réduction d'impôt prévue au I de l'article 199 undecies B du code général des impôts n'est pas imputable sur l'impôt résultant de la reprise des réductions d'impôt antérieurement pratiquées ou sur l'impôt résultant de la majoration du revenu global effectuée en application des vingt-troisième, vingt-cinquième et vingt-sixième alinéas de ce même I, des dispositions prévues à l'article 199 undecies et du 7 de l'article 199 undecies A du même code.
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De même, la créance sur l'Etat prévue au I de l'article 199 undecies B ne peut être utilisée pour le paiement de l'impôt résultant des reprises de réductions d'impôt, des majorations du revenu global et des réintégrations au revenu net global mentionnées à l'alinéa précédent.
" } }, "LEGIARTI000006294021": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "102 ZB", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-04-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006294021", "URL": "article/LEGI/ARTI/00/00/06/29/40/LEGIARTI000006294021.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0102BBXXXXXCA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 209 B, 1668, 102 W, 102 X, 102 XA", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006255958", "@num": "1", "#text": "Décret n°2006-1309 du 25 octobre 2006 - art. 1 () JORF 27 octobre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000458866", "@nortexte": "BUDF0600004D", "@numtexte": "2006-1309", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-10-25" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262052", "@num": "3", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 3 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161974", "@fin": "2011-06-01", "#text": "Section I bis : Bénéfices réalisés par l'intermédiaire de sociétés établies dans des pays à régime fiscal privilégié", "@debut": "1981-12-31" }, { "@id": "LEGISCTA000026039771", "@fin": "2999-01-01", "#text": "Section I bis : Bénéfices réalisés par l'intermédiaire d'entités juridiques établies dans des pays à régime fiscal privilégié", "@debut": "2011-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146656", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294021", "@fin": "2012-04-01", "@num": "102 ZB", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025622241", "@fin": "2999-01-01", "@num": "102 ZB", "@etat": "VIGUEUR", "@debut": "2012-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsqu'elle relève du I de l'article 209 B du code général des impôts, la personne morale établie en France et passible de l'impôt sur les sociétés doit joindre avec le relevé de solde d'impôt sur les sociétés prévu au 2 de l'article 1668 du même code qu'elle dépose auprès du comptable de la direction générale des impôts un état faisant apparaître le montant des prélèvements fiscaux et des retenues à la source imputables sur l'impôt sur les sociétés par application des articles 102 W, 102 X et 102 XA. Cet état précise notamment leur montant, la nature du revenu correspondant, leur taux et leur Etat d'origine.
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" } }, "LEGIARTI000006294135": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "141", "ETAT": "DISJOINT", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006294135", "URL": "article/LEGI/ARTI/00/00/06/29/41/LEGIARTI000006294135.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0141AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 51", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000596281", "#text": "Décret 2002-923 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262052", "@num": "3", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 3 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "DISJONCTION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006321343", "@num": "51", "#text": "Loi - art. 51 (V) JORF 29 décembre 2001 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161985", "@fin": "2999-01-01", "#text": "Section I : Taux majorés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146658", "@fin": "2999-01-01", "#text": "Chapitre III : Taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294134", "@fin": "2002-03-31", "@num": "141", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "DISJOINT", "LIEN_ART": { "@id": "LEGIARTI000006294135", "@fin": "2007-01-01", "@num": "141", "@etat": "DISJOINT", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application du 2 bis de l'article 231 du code général des impôts, le taux de la taxe sur les salaires prévue au 1 de l'article 231 dudit code et à la charge de certains débiteurs de traitements, salaires, indemnités et émoluments est porté de 4,25 % à 8,50 % pour la fraction comprise entre 6 563 euros et 13 114 euros et à 13,60 % pour la fraction excédant 13 114 euros des rémunérations individuelles annuelles telles que celles-ci sont comprises dans la base de ladite taxe en vertu de l'article 51 de l'annexe III à ce code.
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" } }, "LEGIARTI000006294138": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "142", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-03-31", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006294138", "URL": "article/LEGI/ARTI/00/00/06/29/41/LEGIARTI000006294138.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0142AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231, 143", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262052", "@num": "3", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 3 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642259", "@num": "143", "#text": "Code général des impôts, annexe II, CGIANII. - art. 143 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642252", "@num": "144", "#text": "Code général des impôts, annexe II, CGIANII. - art. 144 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161985", "@fin": "2999-01-01", "#text": "Section I : Taux majorés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146658", "@fin": "2999-01-01", "#text": "Chapitre III : Taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294136", "@fin": "2002-03-31", "@num": "142", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294137", "@fin": "2007-01-01", "@num": "142", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294138", "@fin": "2013-03-31", "@num": "142", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027260045", "@fin": "2018-06-23", "@num": "142", "@etat": "MODIFIE", "@debut": "2013-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037094692", "@fin": "2999-01-01", "@num": "142", "@etat": "VIGUEUR", "@debut": "2018-06-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve de la régularisation prévue à l'article 143, le montant de la majoration de la taxe sur les salaires visée à l'article 231 du code général des impôts est déterminé, pour chaque mois, à raison de :
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4,25 % de la fraction des traitements et salaires individuels, payés au cours du mois, qui est comprise entre les douzièmes des seuils d'application des taux majorés de 8,50 % et de 13,60 % figurant à l'article 231 du code général des impôts ;
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9,35 % de la fraction de ces traitements et salaires dépassant le douzième du seuil d'application du taux majoré de 13,60 % précité.
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En ce qui concerne les rémunérations qui sont payées suivant une périodicité ou à des intervalles excédant un mois, l'impôt peut être déterminé en ramenant au mois le paiement imposable et en appliquant au montant des droits, calculé conformément aux dispositions des premier à troisième alinéas sur la somme ainsi obtenue, la proportion qui existe entre la période à laquelle s'applique le paiement et le mois.
" } }, "LEGIARTI000006294159": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "161", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-04-03", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006294159", "URL": "article/LEGI/ARTI/00/00/06/29/41/LEGIARTI000006294159.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0161AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262052", "@num": "3", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 3 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000033232256", "@num": "D133-9-1", "#text": "Code de la sécurité sociale. - art. D133-9-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347958", "@num": "344-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146661", "@fin": "2014-04-01", "#text": "Chapitre VI : Cotisation perçue au titre de la participation des employeurs à l'effort de construction", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000030300161", "@fin": "2999-01-01", "#text": "Chapitre VI : Participation des employeurs à l'effort de construction et participation des employeurs agricoles à l'effort de construction", "@debut": "2014-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294156", "@fin": "1999-03-31", "@num": "161", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294157", "@fin": "2003-01-01", "@num": "161", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294158", "@fin": "2007-01-01", "@num": "161", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294159", "@fin": "2008-04-03", "@num": "161", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018621165", "@fin": "2010-05-01", "@num": "161", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022179476", "@fin": "2010-05-08", "@num": "161", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022339540", "@fin": "2012-05-11", "@num": "161", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025883353", "@fin": "2014-04-01", "@num": "161", "@etat": "MODIFIE", "@debut": "2012-05-11", "@origine": "LEGI" } }, { "@etat": "DISJOINT", "LIEN_ART": { "@id": "LEGIARTI000028672933", "@fin": "2017-05-05", "@num": "161", "@etat": "DISJOINT", "@debut": "2014-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les employeurs assujettis à la cotisation prévue au 1 de l'article 235 bis du code général des impôts sont tenus de produire chaque année, au plus tard le 30 avril, et conformément aux dispositions de l'article *R. 313-3 du code de la construction et de l'habitation, une déclaration mentionnant notamment les éléments prévus par ce dernier article.
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" } }, "LEGIARTI000006294163": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "163", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-04-03", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006294163", "URL": "article/LEGI/ARTI/00/00/06/29/41/LEGIARTI000006294163.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0163AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262052", "@num": "3", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 3 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146661", "@fin": "2014-04-01", "#text": "Chapitre VI : Cotisation perçue au titre de la participation des employeurs à l'effort de construction", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000030300161", "@fin": "2999-01-01", "#text": "Chapitre VI : Participation des employeurs à l'effort de construction et participation des employeurs agricoles à l'effort de construction", "@debut": "2014-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294160", "@fin": "1999-03-31", "@num": "163", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294161", "@fin": "2003-01-01", "@num": "163", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294162", "@fin": "2007-01-01", "@num": "163", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294163", "@fin": "2008-04-03", "@num": "163", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018621155", "@fin": "2010-05-08", "@num": "163", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022339547", "@fin": "2012-05-11", "@num": "163", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025883342", "@fin": "2014-04-01", "@num": "163", "@etat": "ABROGE", "@debut": "2012-05-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas de cession, cessation, redressement ou liquidation judiciaire de l'entreprise ou de décès de l'employeur, la déclaration prévue à l'articleR. 313-6 du même code.
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" } }, "LEGIARTI000006294297": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "171 AS bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006294297", "URL": "article/LEGI/ARTI/00/00/06/29/42/LEGIARTI000006294297.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0171CKXXXXXBA" } }, "NOTA": { "CONTENU": "
Ces dispositions des articles 10 et 11 sont applicables aux exercices clos postérieurement à la date de publication du décret n° 2006-1726 du 23 décembre 2006.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317473", "@num": "1-1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1-1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006334107", "@num": "10", "#text": "Décret n°2006-1726 du 23 décembre 2006 - art. 10 () JORF 30 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000644874", "@nortexte": "BUDF0620460D", "@numtexte": "2006-1726", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262052", "@num": "3", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 3 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006304149", "@num": "242 quinquies", "#text": "Code général des impôts, CGI. - art. 242 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161997", "@fin": "2999-01-01", "#text": "VII bis : Sociétés de capital-risque", "@debut": "2002-08-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146665", "@fin": "2999-01-01", "#text": "Chapitre VIII : Dispositions communes à l'impôt sur le revenu et à l'impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006294297", "@fin": "2999-01-01", "@num": "171 AS bis", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – L'état prévu au II de l'article 242 quinquies du code général des impôts, établi sur papier libre, mentionne pour chaque investissement retenu pour le calcul du quota de 50 % prévu au troisième alinéa du 1° de l'article 1er-1 de la loi n° 85-695 du 11 juillet 1985 :

1° La dénomination de la société ou de l'entité, l'adresse de son siège social et de son siège de direction effective ;

2° L'activité principale de la société ;

3° La capitalisation boursière de la société si ses titres sont admis à la négociation sur un marché d'instruments financiers d'un Etat membre de la Communauté européenne ou d'un autre Etat partie à l'accord sur l'Espace économique européen dont le fonctionnement est assuré par une entreprise de marché ou un prestataire de services d'investissement ;

4° Le montant et la nature des investissements retenus pour le calcul du quota de 50 % précité et pour la limite de 20 % prévue au quatrième alinéa du 1° de l'article 1er-1 précité ;

II. – Les sociétés de capital-risque qui ont investi dans des sociétés mentionnées à la première phrase du f du 1° de l'article 1er-1 de la loi n° 85-695 du 11 juillet 1985 ou dans des entités mentionnées au d du même 1° joignent en outre à l'état mentionné au I :

1° Un état, établi sur papier libre, qui fait apparaître, pour chaque investissement dans des sociétés mentionnées à la première phrase du f du 1° de l'article 1er-1 de la loi du 11 juillet 1985 susmentionnée, les éléments permettant d'apprécier le montant des titres de la société retenu pour l'appréciation du quota d'investissement de 50 % prévu au troisième alinéa du 1° du même article 1er-1 et pour le calcul de la limite de 20 % prévue au quatrième alinéa du même 1° de l'article 1er-1. Cet état indique notamment la dénomination sociale des sociétés dont les titres sont éligibles au quota de 50 %, l'adresse de leur siège social ou de leur siège de direction effective si elle est différente, la nature de leur activité et leur capitalisation boursière si leurs titres sont admis à la négociation sur un marché réglementé ou organisé d'un Etat membre de la Communauté européenne ou d'un autre Etat partie à l'accord sur l'Espace économique européen ;

2° Un état, établi sur une formule délivrée par l'administration, qui fait apparaître, pour chaque investissement dans des entités mentionnées au d du 1° de l'article 1er-1 de la loi n° 85-695 du 11 juillet 1985, les éléments permettant d'apprécier le montant des droits représentatifs du placement financier de la société de capital-risque dans l'entité retenu dans le quota d'investissement de 50 % prévu au troisième alinéa du 1° du même article 1er-1 et pour le calcul de la limite de 20 % prévue au quatrième alinéa du 1° de ce même article 1er-1.

" } }, "LEGIARTI000006295357": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "162", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-04-03", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006295357", "URL": "article/LEGI/ARTI/00/00/06/29/53/LEGIARTI000006295357.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0162AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262052", "@num": "3", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 3 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146661", "@fin": "2014-04-01", "#text": "Chapitre VI : Cotisation perçue au titre de la participation des employeurs à l'effort de construction", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000030300161", "@fin": "2999-01-01", "#text": "Chapitre VI : Participation des employeurs à l'effort de construction et participation des employeurs agricoles à l'effort de construction", "@debut": "2014-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295354", "@fin": "1982-01-01", "@num": "162", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295355", "@fin": "2003-01-01", "@num": "162", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295356", "@fin": "2007-01-01", "@num": "162", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295357", "@fin": "2008-04-03", "@num": "162", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018621160", "@fin": "2010-05-08", "@num": "162", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022339593", "@fin": "2012-05-11", "@num": "162", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025883348", "@fin": "2014-04-01", "@num": "162", "@etat": "MODIFIE", "@debut": "2012-05-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028672940", "@fin": "2999-01-01", "@num": "162", "@etat": "VIGUEUR", "@debut": "2014-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La cotisation prévue au 1 de l'article 235 bis du code général des impôts est établie, contrôlée et recouvrée conformément aux dispositions de l'articleR. 313-5 précité.
" } }, "LEGIARTI000006295363": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "163 nonies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006295363", "URL": "article/LEGI/ARTI/00/00/06/29/53/LEGIARTI000006295363.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0163ACXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006250359", "@num": "2", "#text": "Décret n°2006-383 du 30 mars 2006 - art. 2 () JORF 31 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000264442", "@nortexte": "SOCF0610474D", "@numtexte": "2006-383", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-30" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262052", "@num": "3", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 3 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006651482", "@num": "L951-1", "#text": "Code du travail - art. L951-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651526", "@num": "L952-1", "#text": "Code du travail - art. L952-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811907", "@num": "R950-1", "#text": "Code du travail - art. R950-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162076", "@fin": "2999-01-01", "#text": "I : Dispositions générales", "@debut": "1981-05-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146663", "@fin": "2999-01-01", "#text": "Chapitre VI ter : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295358", "@fin": "1981-05-15", "@num": "163 nonies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295359", "@fin": "1992-07-04", "@num": "163 nonies", "@etat": "MODIFIE", "@debut": "1981-05-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295360", "@fin": "1999-03-31", "@num": "163 nonies", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295361", "@fin": "2005-01-01", "@num": "163 nonies", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295362", "@fin": "2006-03-31", "@num": "163 nonies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295363", "@fin": "2009-04-10", "@num": "163 nonies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020519414", "@fin": "2010-05-01", "@num": "163 nonies", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022179473", "@fin": "2999-01-01", "@num": "163 nonies", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application des dispositions des articles L. 951-1 et L. 952-1 du code du travail, le décompte des salariés est effectué conformément aux dispositions de l'article R. 950-1 du même code.
\n
" } }, "LEGIARTI000006295382": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "163 duodecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006295382", "URL": "article/LEGI/ARTI/00/00/06/29/53/LEGIARTI000006295382.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0163AFXXXXXAK" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006250359", "@num": "2", "#text": "Décret n°2006-383 du 30 mars 2006 - art. 2 () JORF 31 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000264442", "@nortexte": "SOCF0610474D", "@numtexte": "2006-383", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-30" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262052", "@num": "3", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 3 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006651517", "@num": "L951-12", "#text": "Code du travail - art. L951-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811727", "@num": "R950-19", "#text": "Code du travail - art. R950-19 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022895167", "@fin": "2999-01-01", "#text": "3° : Obligations déclaratives et versement de la participation", "@debut": "2009-04-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161987", "@fin": "2018-06-23", "#text": "II : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000037320203", "@fin": "2999-01-01", "#text": "II : Employeurs occupant onze salariés et plus", "@debut": "2018-06-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146663", "@fin": "2999-01-01", "#text": "Chapitre VI ter : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295372", "@fin": "1983-03-26", "@num": "163 duodecies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295373", "@fin": "1984-02-25", "@num": "163 duodecies", "@etat": "MODIFIE", "@debut": "1983-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295374", "@fin": "1985-05-18", "@num": "163 duodecies", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295375", "@fin": "1991-06-24", "@num": "163 duodecies", "@etat": "MODIFIE", "@debut": "1985-05-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295376", "@fin": "1992-07-04", "@num": "163 duodecies", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295377", "@fin": "1998-04-22", "@num": "163 duodecies", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295378", "@fin": "1999-03-31", "@num": "163 duodecies", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295379", "@fin": "2004-01-01", "@num": "163 duodecies", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295380", "@fin": "2005-01-01", "@num": "163 duodecies", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295381", "@fin": "2006-03-31", "@num": "163 duodecies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295382", "@fin": "2009-04-10", "@num": "163 duodecies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "DISJOINT", "LIEN_ART": { "@id": "LEGIARTI000020519394", "@fin": "2015-06-06", "@num": "163 duodecies", "@etat": "DISJOINT", "@debut": "2009-04-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La déclaration prévue à l'article L. 951-12 du code du travail est établie conformément aux dispositions prévues par l'article R. 950-19 du même code.
\n
" } }, "LEGIARTI000006295389": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "163 terdecies", "ETAT": "DISJOINT", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006295389", "URL": "article/LEGI/ARTI/00/00/06/29/53/LEGIARTI000006295389.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0163AGXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006250359", "@num": "2", "#text": "Décret n°2006-383 du 30 mars 2006 - art. 2 () JORF 31 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000264442", "@nortexte": "SOCF0610474D", "@numtexte": "2006-383", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-30" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262052", "@num": "3", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 3 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000020499746", "@num": "2", "#text": "Décret n°2009-389 du 7 avril 2009 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000020496091", "@nortexte": "ECEL0904789D", "@numtexte": "2009-389", "@typelien": "DISJOINT", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGIARTI000006811737", "@num": "R950-20", "#text": "Code du travail - art. R950-20", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022895167", "@fin": "2999-01-01", "#text": "3° : Obligations déclaratives et versement de la participation", "@debut": "2009-04-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161987", "@fin": "2018-06-23", "#text": "II : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000037320203", "@fin": "2999-01-01", "#text": "II : Employeurs occupant onze salariés et plus", "@debut": "2018-06-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146663", "@fin": "2999-01-01", "#text": "Chapitre VI ter : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295383", "@fin": "1983-03-26", "@num": "163 terdecies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295384", "@fin": "1984-02-25", "@num": "163 terdecies", "@etat": "MODIFIE", "@debut": "1983-05-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295385", "@fin": "1985-05-18", "@num": "163 terdecies", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295386", "@fin": "1992-07-04", "@num": "163 terdecies", "@etat": "MODIFIE", "@debut": "1985-05-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295387", "@fin": "2005-01-01", "@num": "163 terdecies", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295388", "@fin": "2006-03-31", "@num": "163 terdecies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "DISJOINT", "LIEN_ART": { "@id": "LEGIARTI000006295389", "@fin": "2009-04-10", "@num": "163 terdecies", "@etat": "DISJOINT", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les renseignements et documents à fournir, sur demande des services du ministre chargé de la formation professionnelle, sont définis à l'article R. 950-20 du code du travail.
\n
" } }, "LEGIARTI000006296275": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "383", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006296275", "URL": "article/LEGI/ARTI/00/00/06/29/62/LEGIARTI000006296275.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0383AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 142 à 143", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 51, 369, 374", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262052", "@num": "3", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 3 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000049642259", "@num": "143", "#text": "Code général des impôts, annexe II, CGIANII. - art. 143 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146765", "@fin": "2999-01-01", "#text": "IV : Taxe sur les salaires. Taux majorés", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133712", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114403", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1970-11-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084162", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1970-11-11" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296271", "@fin": "1987-07-09", "@num": "383", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296272", "@fin": "1993-08-18", "@num": "383", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296273", "@fin": "2006-01-01", "@num": "383", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296274", "@fin": "2007-01-01", "@num": "383", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296275", "@fin": "2010-05-01", "@num": "383", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022179520", "@fin": "2999-01-01", "@num": "383", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'ensemble des droits exigibles au titre de la taxe sur les salaires en application des dispositions des 1 et 2 bis de l'article 231 du code général des impôts et des articles 142 à 143 de la présente annexe est versé globalement au Trésor dans les conditions et délais et sous les sanctions prévus aux articles 1679, 1679 A, 1679 bis, 1727, 1728, 1729, 1731 et aux I et IV de l'article 1754 du code général des impôts et 51, 369 et au 1 de l'article 374 de l'annexe III à ce code.
\n
" } }, "LEGIARTI000006297436": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2 duodecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-02-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006297436", "URL": "article/LEGI/ARTI/00/00/06/29/74/LEGIARTI000006297436.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0002AIXXXXXAJ" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000608018", "#text": "Décret 2006-1005 2006-08-10 art. 1 A, D JORF 11 août 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000608018", "@nortexte": "BUDF0620457D", "@numtexte": "2006-1005", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-08-10" }, { "@id": "LEGIARTI000006253913", "@num": "1", "#text": "Décret n°2006-1005 du 10 août 2006 - art. 1 () JORF 11 août 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000608018", "@nortexte": "BUDF0620457D", "@numtexte": "2006-1005", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-08-10" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262052", "@num": "3", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 3 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGITEXT000017768925", "#text": "Arrêté du 20 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017733585", "@nortexte": "MLVU0764137A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-20" }, { "@id": "LEGIARTI000027356516", "@num": "3", "#text": "Décret n°2010-30 du 8 janvier 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021645947", "@nortexte": "SASH0917616D", "@numtexte": "2010-30", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-01-08" }, { "@id": "LEGIARTI000029345865", "@num": "2", "#text": "ARRÊTÉ du 1er août 2014 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029337646", "@nortexte": "ETLL1417102A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "#text": "CGI 31, 1417, 196 à 196 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000044619201", "@num": "3", "#text": "Décret n°2021-1898 du 29 décembre 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044616373", "@nortexte": "LOGL2134549D", "@numtexte": "2021-1898", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000021797181", "@num": "Annexe I à L'article R321-23", "#text": "Code de la construction et de l'habitation. - art. Annexe I à L'article R321-23 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021797152", "@num": "Annexe III à l'article R321-23", "#text": "Code de la construction et de l'habitation. - art. Annexe III à l'article R321-23 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029526680", "@num": "R302-28", "#text": "Code de la construction et de l'habitation. - art. R302-28 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006897138", "@num": "R318-28", "#text": "Code de la construction et de l'habitation. - art. R318-28 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006897104", "@num": "R318-4", "#text": "Code de la construction et de l'habitation. - art. R318-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021203100", "@num": "R331-102", "#text": "Code de la construction et de l'habitation. - art. R331-102 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021203139", "@num": "R331-91", "#text": "Code de la construction et de l'habitation. - art. 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Pour l'application du premier alinéa du j du 1° du I de l'article 31 du code général des impôts, les plafonds de loyer et de ressources du locataire sont les suivants :
\n
a) Pour les baux conclus en 2007, les plafonds de loyer mensuel, charges non comprises, sont fixés à 16,35 euros par mètre carré en zone A, 10,68 euros en zone B et 7,73 euros en zone C. Les plafonds sont relevés chaque année, au 1er janvier, dans la même proportion que la variation de l'indice de référence des loyers publié par l'Institut national de la statistique et des études économiques, prise en pourcentage et deux chiffres après la virgule, à un niveau arrondi au centime d'euro supérieur. L'indice mentionné ci-dessus est le dernier indice connu au 1er novembre qui précède la date de référence.
\n
Pour l'application du présent article, les zones A, B et C sont définies par arrêté des ministres chargés du budget et du logement.
\n
La surface à prendre en compte pour l'appréciation du plafond de loyer s'entend de la surface habitable au sens de l'article R. 111-2 du code de la construction et de l'habitation, augmentée de la moitié, dans la limite de 8 mètres carrés par logement, de la surface des annexes mentionnées aux articles R. 353-16 et R. 331-10 du même code ;
\n
b) Les ressources du locataire s'entendent du revenu fiscal de référence au sens du 1° du IV de l'article 1417 du code général des impôts, figurant sur l'avis d'imposition établi au titre de l'avant-dernière année précédant celle de la signature du contrat de location.
\n
Pour les baux conclus en 2007, les plafonds annuels de ressources sont les suivants :
\nCOMPOSITION du foyer locataire :
\n Personne seule
\n LIEU DE LA LOCATION
\n Zone A : 33 233 euros
\n Zone B : 25 685 euros
\n Zone C : 22 475 euros
\n COMPOSITION du foyer locataire :
\n Couple
\n LIEU DE LA LOCATION
\n Zone A : 49 668 euros
\n Zone B : 34 298 euros
\n Zone C : 30 209 euros
\n COMPOSITION du foyer locataire :
\n Personne seule ou couple ayant une personne à charge
\n LIEU DE LA LOCATION
\n Zone A : 59 704 euros
\n Zone B : 41 246 euros
\n Zone C : 36 165 euros
\n COMPOSITION du foyer locataire :
\n Personne seule ou couple ayant deux personnes à charge
\n LIEU DE LA LOCATION
\n Zone A : 71 516 euros
\n Zone B : 49 792 euros
\n Zone C : 43 768 euros
\nCOMPOSITION du foyer locataire :
\n Personne seule ou couple ayant trois personnes à charge
\n LIEU DE LA LOCATION
\n Zone A : 84 661 euros
\n Zone B : 58 573 euros
\n Zone C : 51 370 euros
\n COMPOSITION du foyer locataire :
\n Personne seule ou couple ayant quatre personnes à charge
\n LIEU DE LA LOCATION
\n Zone A : 95 267 euros
\n Zone B : 66 009 euros
\n Zone C : 57 946 euros
\n COMPOSITION du foyer locataire :
\n Majoration par personne à charge à partir de la cinquième
\n LIEU DE LA LOCATION
\n Zone A : + 10 617 euros
\n Zone B : + 7 362 euros
\n Zone C : + 6 580 euros
\n
Ces plafonds sont révisés chaque année, au 1er janvier, en fonction de l'évolution annuelle du salaire minimum de croissance. Cette variation est appréciée entre le 1er octobre de l'avant-dernière année et le 1er octobre de l'année précédente.
\n
Les personnes à charge pour l'application des présentes dispositions s'entendent des personnes mentionnées aux articles 196 à 196 B du code général des impôts.
" } }, "LEGIARTI000006297487": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2 duodecies A", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2008-04-03", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006297487", "URL": "article/LEGI/ARTI/00/00/06/29/74/LEGIARTI000006297487.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0002AIXXXXXBH" } }, "LIENS": { "LIEN": [ { "#text": "CGI 31, 2 duodecies, 1417, 196 à 196 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000608018", "#text": "Décret 2006-1005 2006-08-10 art. 1 B, C, E JORF 11 août 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000608018", "@nortexte": "BUDF0620457D", "@numtexte": "2006-1005", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-08-10" }, { "@id": "LEGIARTI000006253913", "@num": "1", "#text": "Décret n°2006-1005 du 10 août 2006 - art. 1 () JORF 11 août 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000608018", "@nortexte": "BUDF0620457D", "@numtexte": "2006-1005", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-08-10" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262052", "@num": "3", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 3 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000018559056", "@num": "3", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191324", "@fin": "2999-01-01", "#text": "3° : Dispositions particulières applicables aux bailleurs de logements intermédiaires et sociaux", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179287", "@fin": "2999-01-01", "#text": "II : Revenus fonciers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162161", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146814", "@fin": "2999-01-01", "#text": "Chapitre Ier : Impôt sur le revenu", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297480", "@fin": "2003-01-01", "@num": "2 duodecies A", "@etat": "MODIFIE", "@debut": "2002-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297481", "@fin": "2003-08-31", "@num": "2 duodecies A", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297482", "@fin": "2003-12-21", "@num": "2 duodecies A", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297483", "@fin": "2004-08-31", "@num": "2 duodecies A", "@etat": "MODIFIE", "@debut": "2003-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297484", "@fin": "2005-01-01", "@num": "2 duodecies A", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297485", "@fin": "2006-01-01", "@num": "2 duodecies A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297486", "@fin": "2006-08-11", "@num": "2 duodecies A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006297487", "@fin": "2008-04-03", "@num": "2 duodecies A", "@etat": "PERIME", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application du troisième alinéa du j du 1° du I de l'article 31 du code général des impôts, les plafonds de loyer et de ressources du locataire sont les suivants :
\n
a. Pour les baux conclus, reconduits ou renouvelés en 2007, les plafonds de loyer mensuel, charges non comprises, sont fixés à 9,44 euros par mètre carré en zone A, 5,35 euros en zone B et 4,78 euros en zone C. Les plafonds sont relevés chaque année, au 1er janvier, selon les mêmes modalités que les plafonds de loyer prévus à l'article 2 duodecies.
\n
Pour l'application du présent article, les zones A, B et C sont définies par arrêté des ministres chargés du budget et du logement. La surface à prendre en compte pour l'appréciation du plafond de loyer est la même que celle prévue pour l'application de l'article 2 duodecies ;
\n
b. Les ressources du locataire s'entendent du revenu fiscal de référence au sens du 1° du IV de l'article 1417 du code général des impôts, figurant sur l'avis d'impôt sur le revenu établi au titre de l'avant-dernière année précédant celle pour laquelle la location à ce locataire ouvre droit pour la première fois à la déduction calculée en fonction du revenu brut.
\n
Pour les baux conclus, reconduits ou renouvelés en 2007, les plafonds annuels de ressources sont les suivants :
\n EN EUROS
\n COMPOSITION DU FOYER LOCATAIRE : Personne seule
\n LIEU DE LA LOCATION
\n Zone A : 16 617
\n Zone B : 12 844
\n Zone C : 11 238
\n COMPOSITION DU FOYER LOCATAIRE : Couple
\n LIEU DE LA LOCATION
\n Zone A : 24 835
\n Zone B : 17 149
\n Zone C : 15 106
\n COMPOSITION DU FOYER LOCATAIRE : Personne seule ou couple ayant une personne à charge
\n LIEU DE LA LOCATION
\n Zone A : 29 854
\n Zone B : 20 625
\n Zone C : 18 084
\n COMPOSITION DU FOYER LOCATAIRE : Personne seule ou couple ayant deux personnes à charge
\n LIEU DE LA LOCATION
\n Zone A : 35 758
\n Zone B : 24 898
\n Zone C : 21 886
\nCOMPOSITION DU FOYER LOCATAIRE : Personne seule ou couple ayant trois personnes à charge
\n LIEU DE LA LOCATION
\n Zone A : 42 331
\n Zone B : 29 288
\n Zone C : 25 687
\n COMPOSITION DU FOYER LOCATAIRE : Personne seule ou couple ayant quatre personnes à charge
\n LIEU DE LA LOCATION
\n Zone A : 47 635
\n Zone B : 33 006
\n Zone C : 28 974
\n COMPOSITION DU FOYER LOCATAIRE : Majoration par personne à charge à partir de la cinquième
\n LIEU DE LA LOCATION
\n Zone A : + 5 309
\n Zone B : + 3 681
\n Zone C : + 3 292
\n
Ces plafonds sont révisés chaque année, au 1er janvier, selon les mêmes modalités que les plafonds de ressources prévus à l'article 2 duodecies.
\n
Les personnes à charge pour l'application des présentes dispositions s'entendent des personnes mentionnées aux articles 196 à 196 B du code général des impôts.
" } }, "LEGIARTI000006297492": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2 terdecies A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-02-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006297492", "URL": "article/LEGI/ARTI/00/00/06/29/74/LEGIARTI000006297492.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0002AJXXXXXBE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024103334", "@num": "2", "#text": "Arrêté du 29 juillet 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000235756", "@nortexte": "SOCU0411236A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-07-29" }, { "#text": "CGI 31", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 2 duodecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000238980", "#text": "Loi 2006-872 2006-07-13", "@sens": "source", "@cidtexte": "JORFTEXT000000238980", "@nortexte": "SOCX0500245L", "@numtexte": "2006-872", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-07-13" }, { "@id": "LEGIARTI000006253913", "@num": "1", "#text": "Décret n°2006-1005 du 10 août 2006 - art. 1 () JORF 11 août 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000608018", "@nortexte": "BUDF0620457D", "@numtexte": "2006-1005", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-08-10" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262052", "@num": "3", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 3 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000027356516", "@num": "3", "#text": "Décret n°2010-30 du 8 janvier 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021645947", "@nortexte": "SASH0917616D", "@numtexte": "2010-30", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-01-08" }, { "@id": "LEGIARTI000006897138", "@num": "R318-28", "#text": "Code de la construction et de l'habitation. - art. R318-28 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006897104", "@num": "R318-4", "#text": "Code de la construction et de l'habitation. - art. R318-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020849905", "@num": "2 octodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 octodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034666745", "@num": "2 septdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 septdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191324", "@fin": "2999-01-01", "#text": "3° : Dispositions particulières applicables aux bailleurs de logements intermédiaires et sociaux", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179287", "@fin": "2999-01-01", "#text": "II : Revenus fonciers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162161", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146814", "@fin": "2999-01-01", "#text": "Chapitre Ier : Impôt sur le revenu", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297488", "@fin": "2004-08-31", "@num": "2 terdecies A", "@etat": "MODIFIE", "@debut": "2003-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297489", "@fin": "2005-01-01", "@num": "2 terdecies A", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297490", "@fin": "2006-01-01", "@num": "2 terdecies A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297491", "@fin": "2006-08-11", "@num": "2 terdecies A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297492", "@fin": "2008-02-01", "@num": "2 terdecies A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018072898", "@fin": "2009-04-10", "@num": "2 terdecies A", "@etat": "MODIFIE", "@debut": "2008-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020520155", "@fin": "2010-05-01", "@num": "2 terdecies A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022179795", "@fin": "2011-06-12", "@num": "2 terdecies A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024182561", "@fin": "2012-05-07", "@num": "2 terdecies A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025887209", "@fin": "2013-06-07", "@num": "2 terdecies A", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027527748", "@fin": "2014-05-30", "@num": "2 terdecies A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029043754", "@fin": "2015-06-06", "@num": "2 terdecies A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030695480", "@fin": "2016-06-13", "@num": "2 terdecies A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032702805", "@fin": "2017-05-05", "@num": "2 terdecies A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034598046", "@fin": "2018-06-23", "@num": "2 terdecies A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100974", "@fin": "2019-06-08", "@num": "2 terdecies A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038668732", "@fin": "2020-07-25", "@num": "2 terdecies A", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042161289", "@fin": "2021-06-12", "@num": "2 terdecies A", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663605", "@fin": "2022-05-07", "@num": "2 terdecies A", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045766401", "@fin": "2024-06-02", "@num": "2 terdecies A", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049642786", "@fin": "2999-01-01", "@num": "2 terdecies A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application du troisième alinéa du h du 1° du I de l'article 31 du code général des impôts dans sa rédaction en vigueur avant la publication de la loi n° 2006-872 du 13 juillet 2006 portant engagement national pour le logement, les plafonds de loyer mensuel, charges non comprises, sont fixés, pour les baux conclus en 2007, à 20,45 euros par mètre carré en zone A, 14,21 euros en zone B et 10,22 euros en zone C. Les plafonds sont relevés chaque année, au 1er janvier, selon les mêmes modalités que les plafonds de loyer prévus à l'article 2 duodecies.
\n
Pour l'application du présent article, les zones A, B et C sont définies par arrêté des ministres chargés du budget et du logement. La surface à prendre en compte pour l'appréciation du plafond de loyer est la même que celle prévue pour l'application de l'article 2 duodecies.
" } }, "LEGIARTI000006297493": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2 terdecies B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-02-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006297493", "URL": "article/LEGI/ARTI/00/00/06/29/74/LEGIARTI000006297493.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0002AJXXXXXCA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020668596", "@num": "2 bis", "#text": "Arrêté du 16 mars 1992 - art. 2 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000345349", "@nortexte": "EQUC9200377A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-03-16" }, { "@id": "LEGIARTI000006253913", "@num": "1", "#text": "Décret n°2006-1005 du 10 août 2006 - art. 1 () JORF 11 août 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000608018", "@nortexte": "BUDF0620457D", "@numtexte": "2006-1005", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-08-10" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262052", "@num": "3", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 3 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000027356516", "@num": "3", "#text": "Décret n°2010-30 du 8 janvier 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021645947", "@nortexte": "SASH0917616D", "@numtexte": "2010-30", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-01-08" }, { "@id": "LEGIARTI000023274978", "@num": "1", "#text": "Arrêté du 22 décembre 2010 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023274187", "@nortexte": "DEVL1026928A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-22" }, { "#text": "CGI 31", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 2 duodecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000023361687", "@num": "2", "#text": "Décret n°2010-1704\n du 30 décembre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332765", "@nortexte": "DEVL1025687D", "@numtexte": "2010-1704", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000025095102", "@num": "2", "#text": "Décret n°2011-2056 du 29 décembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025059803", "@nortexte": "DEVL1133436D", "@numtexte": "2011-2056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-29" }, { "@id": "LEGIARTI000021612484", "@num": "R452-24-1", "#text": "Code de la construction et de l'habitation. - art. R452-24-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020849905", "@num": "2 octodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 octodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623611", "@num": "321 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 321 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642610", "@num": "2 septdecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642754", "@num": "2 terdecies C", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639982", "@num": "18-0 bis B", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 18-0 bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191324", "@fin": "2999-01-01", "#text": "3° : Dispositions particulières applicables aux bailleurs de logements intermédiaires et sociaux", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179287", "@fin": "2999-01-01", "#text": "II : Revenus fonciers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162161", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146814", "@fin": "2999-01-01", "#text": "Chapitre Ier : Impôt sur le revenu", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297493", "@fin": "2008-02-01", "@num": "2 terdecies B", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018072894", "@fin": "2009-04-10", "@num": "2 terdecies B", "@etat": "MODIFIE", "@debut": "2008-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020520151", "@fin": "2009-12-31", "@num": "2 terdecies B", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021548259", "@fin": "2010-05-01", "@num": "2 terdecies B", "@etat": "MODIFIE", "@debut": "2009-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022179785", "@fin": "2010-12-23", "@num": "2 terdecies B", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023273423", "@fin": "2011-06-12", "@num": "2 terdecies B", "@etat": "MODIFIE", "@debut": "2010-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024182555", "@fin": "2012-01-01", "@num": "2 terdecies B", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025100310", "@fin": "2012-05-07", "@num": "2 terdecies B", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025887204", "@fin": "2013-06-07", "@num": "2 terdecies B", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027527743", "@fin": "2014-05-30", "@num": "2 terdecies B", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029043747", "@fin": "2015-01-19", "@num": "2 terdecies B", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030125145", "@fin": "2015-06-06", "@num": "2 terdecies B", "@etat": "MODIFIE", "@debut": "2015-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030695467", "@fin": "2016-06-13", "@num": "2 terdecies B", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032702771", "@fin": "2017-05-05", "@num": "2 terdecies B", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034598033", "@fin": "2018-06-23", "@num": "2 terdecies B", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100963", "@fin": "2019-06-08", "@num": "2 terdecies B", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038668721", "@fin": "2020-07-25", "@num": "2 terdecies B", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042161278", "@fin": "2021-06-12", "@num": "2 terdecies B", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663594", "@fin": "2022-05-07", "@num": "2 terdecies B", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045766390", "@fin": "2024-06-02", "@num": "2 terdecies B", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049642775", "@fin": "2999-01-01", "@num": "2 terdecies B", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application du troisième alinéa du h du 1° du I de l'article 31 du code général des impôts, les plafonds de loyer mensuel, charges non comprises, sont fixés, pour les baux conclus en 2007, à 20,45 euros par mètre carré en zone A, 14,21 euros en zone B 1, 11,62 euros en zone B 2 et 8,52 euros en zone C. Les plafonds sont relevés chaque année, au 1er janvier, selon les mêmes modalités que les plafonds de loyer prévus à l'article 2 duodecies.
\n
Pour l'application du présent article, les zones A, B 1, B 2 et C sont définies par arrêté des ministres chargés du budget et du logement. La surface à prendre en compte pour l'appréciation du plafond de loyer est la même que celle prévue pour l'application de l'article 2 duodecies.
" } }, "LEGIARTI000006297494": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2 terdecies C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-02-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006297494", "URL": "article/LEGI/ARTI/00/00/06/29/74/LEGIARTI000006297494.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0002AJXXXXXDA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 31, 1417, 196 à 196 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 2 terdecies B, 2 duodecies,", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006253913", "@num": "1", "#text": "Décret n°2006-1005 du 10 août 2006 - art. 1 () JORF 11 août 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000608018", "@nortexte": "BUDF0620457D", "@numtexte": "2006-1005", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-08-10" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262052", "@num": "3", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 3 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000027356516", "@num": "3", "#text": "Décret n°2010-30 du 8 janvier 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021645947", "@nortexte": "SASH0917616D", "@numtexte": "2010-30", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-01-08" }, { "@id": "LEGIARTI000020849905", "@num": "2 octodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 octodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702771", "@num": "2 terdecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623611", "@num": "321 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 321 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022160080", "@num": "18-0 ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18-0 ter (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642610", "@num": "2 septdecies", "#text": "Code général des 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"@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030125127", "@fin": "2015-06-06", "@num": "2 terdecies C", "@etat": "MODIFIE", "@debut": "2015-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030695450", "@fin": "2016-06-13", "@num": "2 terdecies C", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032702753", "@fin": "2017-05-05", "@num": "2 terdecies C", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034598014", "@fin": "2018-06-23", "@num": "2 terdecies C", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100942", "@fin": "2019-06-08", "@num": "2 terdecies C", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038668700", "@fin": "2020-07-25", 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Pour l'application du l du 1° du I de l'article 31 du code général des impôts, les plafonds de loyer et de ressources du locataire sont les suivants :

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a. Pour les baux conclus en 2007, les plafonds de loyer mensuel, charges non comprises, sont fixés aux quatre cinquièmes, arrondis au centime d'euro supérieur, de ceux mentionnés au premier alinéa de l'article 2 terdecies B.

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Pour l'application du présent article, les zones A, B1, B2 et C sont définies par arrêté des ministres chargés du budget et du logement. La surface à prendre en compte pour l'appréciation du plafond de loyer est la même que celle prévue pour l'application de l'article 2 duodecies ;

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b. Les ressources du locataire s'entendent du revenu fiscal de référence au sens du 1° du IV de l'article 1417 du code général des impôts, figurant sur l'avis d'impôt sur le revenu établi au titre de l'avant-dernière année précédant celle de la signature du contrat de location.

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Pour les baux conclus en 2007, les plafonds annuels de ressources sont les suivants :

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COMPOSITION DU FOYER LOCATAIRE :

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Personne seule.

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LIEU DE LOCATION :

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Zone A :

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33 233 euros

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Zone B1 :

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24 685 euros

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Zone B2 :

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22 628 euros

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Zone C :

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22 475 euros

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COMPOSITION DU FOYER LOCATAIRE :

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Couple.

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LIEU DE LOCATION :

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Zone A :

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49 668 euros

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Zone B1 :

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36 250 euros

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Zone B2 :

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33 230 euros

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Zone C :

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30 209 euros

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COMPOSITION DU FOYER LOCATAIRE :

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Personne seule ou couple ayant une personne à charge.

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LIEU DE LOCATION :

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Zone A :

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59 704 euros

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Zone B1 :

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43 398 euros

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Zone B2 :

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39 782 euros

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Zone C :

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36 165 euros

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COMPOSITION DU FOYER LOCATAIRE :

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Personne seule ou couple ayant deux personnes à charge.

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LIEU DE LOCATION :

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Zone A :

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71 516 euros

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Zone B1 :

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52 521 euros

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Zone B2 :

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48 145 euros

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Zone C :

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43 768 euros

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COMPOSITION DU FOYER LOCATAIRE :

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Personne seule ou couple ayant trois personnes à charge.

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LIEU DE LOCATION :

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Zone A :

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84 661 euros

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Zone B1 :

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61 644 euros

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Zone B2 :

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56 507 euros

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Zone C :

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51 370 euros

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COMPOSITION DU FOYER LOCATAIRE :

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Personne seule ou couple ayant quatre personnes à charge.

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LIEU DE LOCATION :

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Zone A :

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95 267 euros

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Zone B1 :

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69 535 euros

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Zone B2 :

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63 740 euros

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Zone C :

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57 946 euros

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COMPOSITION DU FOYER LOCATAIRE :

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Majoration par personne à charge supplémentaire à partir de la cinquième :

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LIEU DE LOCATION :

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Zone A :

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+ 10 617 euros

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Zone B1 :

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+ 7 897 euros

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Zone B2 :

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+ 7 239 euros

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Zone C :

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+ 6 580 euros

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Ces plafonds sont révisés chaque année, au 1er janvier, selon les mêmes modalités que les plafonds de ressources prévus à l'article 2 duodecies.

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Les personnes à charge pour l'application des présentes dispositions s'entendent des personnes mentionnées aux articles 196 à 196 B du code général des impôts.

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Article 3 ENTIEREMENT_MODIF (Décret n° 2007-484 du 30 mars 2007 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code)