{ "article": { "LEGIARTI000006274371": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1984-07-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006274371", "URL": "article/LEGI/ARTI/00/00/06/27/43/LEGIARTI000006274371.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECTXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000320661", "#text": "Loi 84-578 1984-07-09 JORF 11 juillet 1984, rectificatif JORF 14 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006308911", "@num": "231 bis H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307048", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307100", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000320661", "@num": "84-578", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°84-578 du 9 juillet 1984 SUR LE DEVELOPPEMENT DE L'INITIATIVE ECONOMIQUE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000320661", "@c_titre_court": "Loi n°84-578 du 9 juillet 1984" }, { "@fin": "2999-01-01", "#text": "Loi n° 84-578 du 9 juillet 1984 sur le développement de l'initiative économique", "@debut": "1984-07-11", "@id_txt": "LEGITEXT000006068848", "@c_titre_court": "Loi n° 84-578 du 9 juillet 1984" } ], "@date_publi": "1984-07-11", "@date_signature": "1984-07-09" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006274371", "@fin": "2007-09-01", "@num": "2", "@etat": "PERIME", "@debut": "1984-07-11", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001681625", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "I - *Paragraphe modificateur*
\n
\nII - *Paragraphe modificateur*
\n
\nIII - *Paragraphe modificateur*
\n
\nIV - Un décret fixe les modalités d'application du présent article, notamment les obligations des emprunteurs et des intermédiaires agréés.
\n
" } }, "LEGIARTI000006307048": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "62", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-12-31", "DATE_DEBUT": "1984-07-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006307048", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307048.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0062AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 211, 83 2° quater, 83 2° quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 55-594 1955-05-20 Art. 3 IV", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273471", "@num": "4", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006274371", "@num": "2", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 2 (P) JORF 11 JUILLET 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006758841", "@num": "9", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000045038981", "@num": "2", "#text": "Décret n°2022-42 du 19 janvier 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000045038484", "@nortexte": "SSAA2134212D", "@numtexte": "2022-42", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000047996917", "#text": "Arrêté du 17 août 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047995759", "@nortexte": "AGRS2312495A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000020526129", "@num": "R262-20", "#text": "Code de l'action sociale et des familles - art. R262-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045039188", "@num": "D821-8-1", "#text": "Code de la sécurité sociale. - art. D821-8-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046784043", "@num": "R821-4", "#text": "Code de la sécurité sociale. - art. R821-4 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031676083", "@num": "R845-3", "#text": "Code de la sécurité sociale. - art. R845-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044492462", "@num": "R861-15", "#text": "Code de la sécurité sociale. - art. R861-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468265", "@num": "155", "#text": "Code général des impôts, CGI. - art. 155 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872803", "@num": "1754", "#text": "Code général des impôts, CGI. - art. 1754 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042107", "@num": "200 sexies", "#text": "Code général des impôts, CGI. - art. 200 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988649", "@num": "239", "#text": "Code général des impôts, CGI. - art. 239 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815531", "@num": "885 O bis", "#text": "Code général des impôts, CGI. - art. 885 O bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310928", "@num": "885 R", "#text": "Code général des impôts, CGI. - art. 885 R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385035", "@num": "975", "#text": "Code général des impôts, CGI. - art. 975 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695530", "@num": "38 sexdecies-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904877", "@num": "D731-17", "#text": "Code rural et de la pêche maritime - art. D731-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315961", "@num": "L54", "#text": "Livre des procédures fiscales - art. L54 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048117037", "@fin": "1979-07-01", "@num": "62", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307047", "@fin": "1984-07-11", "@num": "62", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307048", "@fin": "1985-12-31", "@num": "62", "@etat": "MODIFIE", "@debut": "1984-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307049", "@fin": "1988-01-06", "@num": "62", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307050", "@fin": "1993-01-01", "@num": "62", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307051", "@fin": "1994-09-02", "@num": "62", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307052", "@fin": "1997-04-11", "@num": "62", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307053", "@fin": "2008-08-06", "@num": "62", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000019288260", "@fin": "2999-01-01", "@num": "62", "@etat": "VIGUEUR", "@debut": "2008-08-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les traitements, remboursements forfaitaires de frais et toutes autres rémunérations allouées, d'une part, aux gérants majoritaires des sociétés à responsabilité limitée n'ayant pas opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié, aux gérants des sociétés en commandite par actions et, d'autre part, aux associés en nom des sociétés de personnes et aux membres des sociétés en participation, lorsque ces sociétés ont opté pour le régime fiscal des sociétés de capitaux, sont soumis à l'impôt sur le revenu au nom de leurs bénéficiaires s'ils sont admis en déduction des bénéfices soumis à l'impôt sur les sociétés par application de l'article 211, même si les résultats de l'exercice social sont déficitaires.
\n
Le montant imposable des rémunérations visées à l'alinéa précédent est déterminé sous déduction des frais inhérents à l'exploitation sociale et effectivement supportés par les bénéficiaires dans l'exercice de leurs fonctions ainsi que des intérêts des emprunts visés aux 2° quater et 2° quinquies de l'article 83 dans les conditions et limites énoncées à cet article.
" } }, "LEGIARTI000006307100": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "83", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-01-01", "DATE_DEBUT": "1984-07-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006307100", "URL": "article/LEGI/ARTI/00/00/06/30/71/LEGIARTI000006307100.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0083AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038108210", "@num": "2 ter", "#text": "Arrêté du 3 juillet 1978 - art. 2 ter (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000838203", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1978-07-03" }, { "@id": "LEGIARTI000021699451", "@num": "2", "#text": "Arrêté du 26 décembre 2000 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000388784", "@nortexte": "MESS0023511A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000021699458", "@num": "4", "#text": "Arrêté du 26 décembre 2000 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000388784", "@nortexte": "MESS0023511A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000022286732", "@num": "Annexe", "#text": "Arrêté du 10 mai 2010 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022285005", "@nortexte": "MTSE1012449A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-10" }, { "@id": "LEGITEXT000034794085", "#text": "Arrêté du 17 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311316", "@nortexte": "EFII1031009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-17" }, { "@id": "LEGITEXT000038103528", "#text": "Arrêté du 12 mai 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043094", "@nortexte": "EFII1030981A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGITEXT000045738858", "#text": "Arrêté du 12 mai 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043113", "@nortexte": "EFII1111446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000045738896", "@num": "5", "#text": "Arrêté du 12 mai 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043113", "@nortexte": "EFII1111446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000038103580", "@num": "6", "#text": "Arrêté du 12 mai 2011 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043094", "@nortexte": "EFII1030981A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGITEXT000027287474", "#text": "Arrêté du 30 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027286994", "@nortexte": "EFIE1304378A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-03-30" }, { "@id": "LEGITEXT000030296929", "#text": "ARRÊTÉ du 26 février 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030295547", "@nortexte": "FCPE1503903A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-26" }, { "@id": "LEGIARTI000049335512", "@num": "4", "#text": "Arrêté du 9 décembre 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033670816", "@nortexte": "ECFE1631507A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-09" }, { "@id": "LEGITEXT000041666345", "#text": "Arrêté du 26 février 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041661664", "@nortexte": "CPAE2003592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-26" }, { "@id": "LEGITEXT000043156755", "#text": "Arrêté du 15 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043155901", "@nortexte": "ECOE2104646A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-15" }, { "@id": "LEGIARTI000045012859", "@num": "1", "#text": "Arrêté du 23 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044615964", "@nortexte": "SSAS2123528A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-23" }, { "@id": "LEGITEXT000045163197", "#text": "Arrêté du 1er février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045160753", "@nortexte": "ECOE2202731A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-01" }, { "@id": "LEGITEXT000047417238", "#text": "Arrêté du 27 mars 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047416556", "@nortexte": "ECOE2307260A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-27" }, { "#text": "CGI 170", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 199 quinquies B alinéa 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 34", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 44 bis II 2°, 3°, III", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 6 1, 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 83 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 92", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI R196-1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI R196-2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI R196-3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 38 septdecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 5", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 5 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006290041", "@num": "48", "#text": "Loi n°78-763 du 19 juillet 1978 - art. 48 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "JORFTEXT000000339927", "#text": "Ordonnance 82-290 1982-03-30 ART. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000339927", "@numtexte": "82-290", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-30" }, { "@id": "JORFTEXT000000339927", "#text": "Ordonnance 82-290 1982-03-30 ART. 4 JORF 31 MARS 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339927", "@numtexte": "82-290", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-30" }, { "@id": "LEGIARTI000006656106", "@num": "2", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 2 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000006317314", "@num": "2", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 2 (V) JORF 30 DECEMBRE 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006659419", "@num": "3", "#text": "Ordonnance n°84-198 du 21 mars 1984 - art. 3 () JORF 22 MARS 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000700131", "@numtexte": "84-198", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1984-03-21" }, { "@id": "LEGIARTI000006659421", "@num": "5", "#text": "Ordonnance n°84-198 du 21 mars 1984 - art. 5 () JORF 22 MARS 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000700131", "@numtexte": "84-198", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1984-03-21" }, { "@id": "LEGIARTI000006274371", "@num": "2", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 2 (P) JORF 11 JUILLET 1984, RECTIFICATIF JORF 14 JUILLET 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000032443166", "@num": "30", "#text": "Loi n° 90-568 du 2 juillet 1990 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000044620638", "@num": "1", "#text": "Décret n°2008-284 du 26 mars 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437811", "@nortexte": "ECET0805254D", "@numtexte": "2008-284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-26" }, { "@id": "LEGIARTI000019591778", "@num": "1", "#text": "Décret n°2008-1024\n du 7 octobre 2008 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000019591417", "@nortexte": "MTSS0813727D", "@numtexte": "2008-1024", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-10-07" }, { "@id": "LEGIARTI000041405059", "@num": "2", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041965444", "@num": "1", "#text": "Décret n°2020-678 du 5 juin 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041963883", "@nortexte": "TRET2002375D", "@numtexte": "2020-678", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-05" }, { "@id": "LEGIARTI000006303045", "@num": "163 octodecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 octodecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021632267", "@num": "R351-5", "#text": "Code de la construction et de l'habitation. - art. R351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021632284", "@num": "R351-7", "#text": "Code de la construction et de l'habitation. - art. R351-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038878963", "@num": "R822-19", "#text": "Code de la construction et de l'habitation. - art. R822-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419142", "@num": "R822-3", "#text": "Code de la construction et de l'habitation. - art. R822-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045920163", "@num": "R822-4", "#text": "Code de la construction et de l'habitation. - art. R822-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724620", "@num": "L222-4", "#text": "Code de la mutualité - art. L222-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020986758", "@num": "D542-10", "#text": "Code de la sécurité sociale. - art. D542-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683707", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390283", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. L136-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048703173", "@num": "L871-1", "#text": "Code de la sécurité sociale. - art. L871-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724815", "@num": "L932-41", "#text": "Code de la sécurité sociale. - art. L932-41 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419421", "@num": "R532-3", "#text": "Code de la sécurité sociale. - art. R532-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031694502", "@num": "R532-8", "#text": "Code de la sécurité sociale. - art. R532-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020986739", "@num": "R831-6", "#text": "Code de la sécurité sociale. - art. R831-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724479", "@num": "L143-2", "#text": "Code des assurances - art. L143-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041969701", "@num": "R3132-1", "#text": "Code des transports - art. R3132-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038837111", "@num": "L3152-4", "#text": "Code du travail - art. L3152-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022234881", "@num": "L3153-3", "#text": "Code du travail - art. L3153-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019870599", "@num": "L3334-3", "#text": "Code du travail - art. L3334-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031012174", "@num": "L3334-8", "#text": "Code du travail - art. L3334-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197156", "@num": "L3341-7", "#text": "Code du travail - art. L3341-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548871", "@num": "1600-0 H", "#text": "Code général des impôts, CGI. - art. 1600-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288572", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030949107", "@num": "199 quater C", "#text": "Code général des impôts, CGI. - art. 199 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201305", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217806", "@num": "199 terdecies-0 C", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354271", "@num": "204 F", "#text": "Code général des impôts, CGI. - art. 204 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328024", "@num": "77 A", "#text": "Code général des impôts, CGI. - art. 77 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307126", "@num": "83 bis", "#text": "Code général des impôts, CGI. - art. 83 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213215", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695519", "@num": "38 septdecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 septdecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695511", "@num": "38 septdecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 septdecies D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695530", "@num": "38 sexdecies-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047417683", "@num": "6 B", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 6 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062759", "@num": "L221-31", "#text": "Code monétaire et financier - art. L221-31 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048506410", "@num": "L224-40", "#text": "Code monétaire et financier - art. L224-40 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032360385", "@num": "L371-8", "#text": "Code rural - art. L371-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044073283", "@num": "L321-11", "#text": "Code rural et de la pêche maritime - art. L321-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648859", "@num": "L351-3", "#text": "Code du travail - art. L351-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179865", "@fin": "1989-07-14", "#text": "DETERMINATION DES BENEFICES OU REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048121510", "@fin": "1952-04-15", "@num": "83", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049436960", "@fin": "1954-08-15", "@num": "83", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049509405", "@fin": "1979-07-01", "@num": "83", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307096", "@fin": "1982-01-01", "@num": "83", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307097", "@fin": "1982-09-01", "@num": "83", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307098", "@fin": "1982-11-05", "@num": "83", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307099", "@fin": "1984-07-11", "@num": "83", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307100", "@fin": "1985-01-01", "@num": "83", "@etat": "MODIFIE", "@debut": "1984-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307101", "@fin": "1986-07-31", "@num": "83", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307102", "@fin": "1987-01-28", "@num": "83", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307103", "@fin": "1987-12-31", "@num": "83", "@etat": "MODIFIE", "@debut": "1987-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307104", "@fin": "1988-12-30", "@num": "83", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307105", "@fin": "1990-06-15", "@num": "83", "@etat": "MODIFIE", "@debut": "1988-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307106", "@fin": "1990-12-30", "@num": "83", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307107", "@fin": "1991-06-24", "@num": "83", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307108", "@fin": "1994-07-16", "@num": "83", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307109", "@fin": "1993-08-18", "@num": "83", "@etat": "MODIFIE", "@debut": "1992-07-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307110", "@fin": "1994-09-02", "@num": "83", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307111", "@fin": "1995-10-27", "@num": "83", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307112", "@fin": "1997-04-11", "@num": "83", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307113", "@fin": "1998-04-22", "@num": "83", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307114", "@fin": "2001-12-29", "@num": "83", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307115", "@fin": "2002-03-31", "@num": "83", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307116", "@fin": "2003-08-22", "@num": "83", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307117", "@fin": "2003-12-31", "@num": "83", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307118", "@fin": "2004-08-17", "@num": "83", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307119", "@fin": "2006-03-24", "@num": "83", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307120", "@fin": "2007-01-01", "@num": "83", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307121", "@fin": "2007-12-22", "@num": "83", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017845142", "@fin": "2008-04-03", "@num": "83", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620194", "@fin": "2008-08-06", "@num": "83", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298424", "@fin": "2009-01-01", "@num": "83", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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Le montant net du revenu imposable est déterminé en déduisant du montant brut des sommes payées et des avantages en argent ou en nature accordés :
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1° Les retenues faites par l'employeur en vue de la constitution de pensions ou de retraites ;
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1° bis Les cotisations afférentes au régime de retraite complémentaire institué par la caisse nationale de prévoyance de la fonction publique. Des décrets (1) peuvent étendre le bénéfice de cette disposition aux régimes de retraites complémentaires constitués au profit des fonctionnaires et agents de l'Etat, des collectivités locales et des établissements publics, soit auprès d'organismes relevant du code de la mutualité, soit auprès d'entreprises d'assurances régies par le livre III du code des assurances ou de la caisse nationale de prévoyance ;
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2° La cotisation ouvrière aux assurances sociales ;
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2° bis Les contributions payées par les salariés prévues par l'article L 351-3 du code du travail relatif aux allocations d'assurance ainsi que la part salariale de la contribution de solidarité instituée par l'article 4 de l'ordonnance n° 82-290 du 30 mars 1982 relative à la limitation des possibilités de cumuls entre pensions de retraite et revenus d'activités ;
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2° ter La contribution exceptionnelle de solidarité en faveur des travailleurs privés d'emploi, instituée par l'article 2 modifié de la loi n° 82-939 du 4 novembre 1982 ;
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2° quater Les intérêts des emprunts contractés, à compter du 1er janvier 1984, pour souscrire au capital d'une société nouvelle exerçant une activité industrielle, commerciale, artisanale ou libérale. Cette souscription doit intervenir l'année de la création de la société ou au cours de deux années suivantes condition, obligation*.
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Si les actions ou les parts sociales souscrites sont cédées avant l'expiration d'un délai de cinq ans à compter de leur souscription, le total des intérêts déduits est ajouté au revenu brut perçu par l'emprunteur l'année de la cession.
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Toutefois, aucun rehaussement n'est effectué lorsque l'emprunteur ou son conjoint se trouve dans l'un des cas prévus au troisième alinéa de l'article 199 quinquies B.
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Un décret fixe les modalités d'application du présent paragraphe, notamment les obligations des emprunteurs et des intermédiaires agréés.
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2° quinquies Les intérêts des emprunts contractés, à compter du 1er janvier 1984, pour souscrire au capital d'une société coopérative ouvrière de production créée pour reprendre une entreprise dans les conditions fixées à l'article 48 de la loi n° 78-763 du 19 juillet 1978 portant statut des sociétés coopératives ouvrières de production.
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Cette disposition est applicable dans les conditions fixées au 2° quater.
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3° Les frais inhérents à la fonction ou à l'emploi lorsqu'ils ne sont pas couverts par des allocations spéciales.
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La déduction à effectuer du chef des frais professionnels est calculée forfaitairement en fonction du revenu brut, après défalcation des retenues, cotisations, contributions et intérêts mentionnés aux 1° à 2° quinquies et 83 bis ; elle est fixée à 10 % du montant de ce revenu. Elle est limitée à 40.000 F pour l'imposition des rémunérations perçues à compter du 1er janvier 1979 ; ce plafond est relevé dans la même proportion que la limite supérieure de la septième tranche du barème de l'impôt sur le revenu (2). Toutefois, la déduction est limitée à 50.900 F pour l'imposition des revenus des années 1982 et 1983.
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Toutefois, en ce qui concerne les catégories de professions qui comportent des frais dont le montant est notoirement supérieur à celui résultant de l'application du pourcentage prévu à l'alinéa précédent, un arrêté ministériel (3) fixe le taux de la déduction dont les contribuables appartenant à ces professions peuvent bénéficier en sus de la déduction forfaitaire visée audit alinéa. Cette déduction supplémentaire est limitée à 50.000 F (3). Elle est calculée sur le montant global des rémunérations et des remboursements et allocations pour frais professionnels perçus par les intéressés, après application à ce montant de la déduction forfaitaire pour frais professionnels de 10 %.
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Le montant de la ou des déductions forfaitaires pour frais professionnels ne peut être inférieur à 1.800 F, sans pouvoir excéder le montant brut des traitements et salaires. Cette disposition s'applique séparément aux rémunérations perçues par chaque membre du foyer fiscal désigné à l'article 6-1 et 3.
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Les bénéficiaires de traitements et salaires sont également admis à justifier du montant de leurs frais réels, soit dans la déclaration visée à l'article 170, soit sous forme de réclamation adressée au service des impôts dans le délai prévu aux articles R* 196-1 et R* 196-3 du livre des procédures fiscales.
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(1) Annexe III, art. 38 septdecies.
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(2) Plafond fixé à 50.900 F pour l'imposition des revenus de 1981. (3) Annexe IV, art. 5 et 5 A.
" } }, "LEGIARTI000006308911": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "231 bis H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-06-18", "DATE_DEBUT": "1984-07-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006308911", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308911.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0231AJXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 bis C I bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 231 1 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 145 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 145 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 91 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 91 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006274383", "@num": "15", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 15 (P) JORF 11 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274371", "@num": "2", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 2 (P) JORF 11 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162799", "@fin": "1989-01-01", "#text": "TAXE SUR LES SALAIRES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147118", "@fin": "1989-01-01", "#text": "TAXES DIVERSES", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133863", "@fin": "1990-06-15", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308910", "@fin": "1984-07-11", "@num": "231 bis H", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308911", "@fin": "1987-06-18", "@num": "231 bis H", "@etat": "MODIFIE", "@debut": "1984-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308912", "@fin": "2001-03-31", "@num": "231 bis H", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308913", "@fin": "2002-01-01", "@num": "231 bis H", "@etat": "MODIFIE_MORT_NE", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. L'avantage défini à l'article 231-1 bis est exonéré de la taxe sur les salaires si les actions acquises revêtent la forme nominative et demeurent indisponibles, suivant des modalités fixées par décret en Conseil d'Etat (1), pendant la période définie à l'article 163 bis C.
\n
Un décret en Conseil d'Etat (1) fixe les conditions dans lesquelles ces actions peuvent exceptionnellement être négociées avant l'expiration de ce délai sans perte du bénéfice de l'exonération susvisée.
\n
II. L'exonération prévue au I est maintenue lorsque les actions acquises font l'objet d'un apport réalisé dans les conditions définies à l'article 163 bis C-I bis.
\n
(1) Annexe II, art. 91 bis, 91 ter, 145 bis et 145 ter.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006307100", "cible": false, "cidtexte": "JORFTEXT000000320661", "id": "LEGIARTI000006274371", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006308911", "cible": false, "cidtexte": "JORFTEXT000000320661", "id": "LEGIARTI000006274371", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006307048", "cible": false, "cidtexte": "JORFTEXT000000320661", "id": "LEGIARTI000006274371", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000320661": { "SM": { "CONTENU": "TITRE I (ART. 1 A 3): DE LA CREATION ET DE LA REPRISE D'ENTREPRISE
TITRE II (ART. 4 A 9): DE LA FISCALITE DE L'INVESTISSEMENT ET DU CAPITAL-RISQUE
TITRE III (ART. 10 A 15): DE LA PARTICIPATION DES SALARIES A L'INVESTISSEMENT ET A LA TRANSMISSION DE LEUR ENTREPRISE
TITRE IV (ART. 16 A 18): MESURES D'ACCOMPAGNEMENT DES RESTRUCTURATIONS DES ENTREPRISES." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006277498", "@num": "157-2", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 157-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000692245", "#text": "LOI n° 66-537 du 24 juillet 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000522254", "#text": "Loi n°76-1232 du 29 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFARTI000001495400", "@num": "80", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000339242", "#text": "Loi n° 78-763 du 19 juillet 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "JORFTEXT000000886676", "#text": "Loi n°79-594 du 13 juillet 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFARTI000001867381", "@num": "11", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFARTI000002277213", "@num": "7", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGITEXT000006068848", "#text": "Loi n°84-578 du 9 juillet 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274367", "@num": "1", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274379", "@num": "10", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 10 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274380", "@num": "11", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 11 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274382", "@num": "13", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 13 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274383", "@num": "15", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 15 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274371", "@num": "2", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274374", "@num": "5", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274375", "@num": "6", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274376", "@num": "6", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006317447", "@num": "9", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "JORFTEXT000000678334", "#text": "Arrêté du 30 août 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000678334", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1984-08-30" }, { "@id": "JORFTEXT000000496659", "#text": "Arrêté du 30 août 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000496659", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1984-08-30" }, { "@id": "JORFTEXT000000686568", "#text": "Décret n°84-886 du 28 septembre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000686568", "@numtexte": "84-886", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-09-28" }, { "@id": "LEGIARTI000006324491", "@num": "1", "#text": "Décret n°84-886 du 28 septembre 1984 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000686568", "@numtexte": "84-886", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-09-28" }, { "@id": "JORFTEXT000000516191", "#text": "Décret n°84-1074 du 23 novembre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000516191", "@numtexte": "84-1074", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-11-23" }, { "@id": "JORFTEXT000000331516", "#text": "Décret n°84-1148 du 20 décembre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000331516", "@numtexte": "84-1148", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-20" }, { "@id": "JORFTEXT000000516735", "#text": "Décret n°84-1162 du 21 décembre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000516735", "@numtexte": "84-1162", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-21" }, { "@id": "JORFTEXT000000885002", "#text": "Décret n°85-21 du 4 janvier 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000885002", "@numtexte": "85-21", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-01-04" }, { "@id": "JORFTEXT000000885542", "#text": "Décret n°85-41 du 8 janvier 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000885542", "@numtexte": "85-41", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-01-08" }, { "@id": "LEGIARTI000006324554", "@num": "4", "#text": "Décret n°85-41 du 8 janvier 1985 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885542", "@numtexte": "85-41", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-01-08" }, { "@id": "JORFTEXT000000689001", "#text": "Décret n°85-68 du 22 janvier 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000689001", "@numtexte": "85-68", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-01-22" }, { "@id": "JORFTEXT000000517964", "#text": "Décret n°85-302 du 5 mars 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000517964", "@numtexte": "85-302", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-05" }, { "@id": "JORFTEXT000000693456", "#text": "Loi n°85-695 du 11 juillet 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFARTI000002071963", "@num": "2", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000682302", "#text": "Décret n°85-865 du 9 août 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000682302", "@numtexte": "85-865", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-09" }, { "@id": "LEGITEXT000006065117", "#text": "Décret n°85-865 du 9 août 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000682302", "@numtexte": "85-865", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-09" }, { "@id": "LEGIARTI000006324692", "@num": "1", "#text": "Décret n°85-865 du 9 août 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682302", "@numtexte": "85-865", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-09" }, { "@id": "LEGIARTI000006324693", "@num": "2", "#text": "Décret n°85-865 du 9 août 1985 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682302", "@numtexte": "85-865", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-09" }, { "@id": "LEGIARTI000006324695", "@num": "3", "#text": "Décret n°85-865 du 9 août 1985 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682302", "@numtexte": "85-865", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-09" }, { "@id": "LEGIARTI000006324697", "@num": "5", "#text": "Décret n°85-865 du 9 août 1985 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682302", "@numtexte": "85-865", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-09" }, { "@id": "LEGIARTI000006324698", "@num": "6", "#text": "Décret n°85-865 du 9 août 1985 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682302", "@numtexte": "85-865", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-09" }, { "@id": "LEGIARTI000006324699", "@num": "7", "#text": "Décret n°85-865 du 9 août 1985 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682302", "@numtexte": "85-865", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-09" }, { "@id": "JORFTEXT000000317305", "#text": "Loi n°86-1317 du 30 décembre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000508808", "#text": "Loi n°87-416 du 17 juin 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFARTI000001492329", "@num": "26", "#text": "Loi n°87-416 du 17 juin 1987 - art. 26, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFTEXT000000717059", "#text": "DECRET90-798", "@sens": "cible", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "JORFTEXT000000165840", "#text": "LOI94-126", "@sens": "cible", "@cidtexte": "JORFTEXT000000165840", "@nortexte": "COMX9300154L", "@numtexte": "94-126", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-02-11" }, { "@id": "JORFTEXT000000219672", "#text": "Ordonnance2000-916", "@sens": "cible", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "JORFTEXT000000414455", "#text": "LOI2003-721", "@sens": "cible", "@cidtexte": "JORFTEXT000000414455", "@nortexte": "ECOX0200174L", "@numtexte": "2003-721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006307938", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307939", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307936", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307937", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307973", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307976", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307969", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307971", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307975", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307966", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307967", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307974", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307965", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307968", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307972", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307977", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307979", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307978", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307970", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308023", "@num": "160 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 160 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308024", "@num": "160 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 160 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308034", "@num": "163 quinquies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308057", "@num": "199 quinquies-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quinquies-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308659", "@num": "217 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 217 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308658", "@num": "217 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 217 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308870", "@num": "231", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307612", "@num": "39 quinquies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307853", "@num": "92 B bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307854", "@num": "92 B bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302945", "@num": "92 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029321312", "@num": "L225-102", "#text": "Code de commerce - art. L225-102 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011286", "@num": "L225-102", "#text": "Code de commerce - art. L225-102 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035181850", "@num": "L225-102", "#text": "Code de commerce - art. L225-102 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224799", "@num": "L225-102", "#text": "Code de commerce. - art. L225-102 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307083", "@num": "80 bis", "#text": "Code général des impôts, CGI. - art. 80 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307084", "@num": "80 bis", "#text": "Code général des impôts, CGI. - art. 80 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°84-578 du 9 juillet 1984", "MCS_TXT": { "MC": [ "ECONOMIE", "INDUSTRIE", "ENTREPRISE", "CREATION D'ENTREPRISE", "INVESTISSEMENT", "RESTRUCTURATION INDUSTRIELLE", "MESURE FISCALE", "LIVRET D'EPARGNE-ENTREPRISE", "INFORMATIQUE", "FCPRA", "REPORT D'IMPOSITION", "CAPITAL SOCIAL", "FCPFS", "CREATION", "OPTION", "GARANTIE", "TAUX", "LETM", "IMPOT", "SALARIE", "RECHERCHE", "PARTICIPATION DU SALARIE", "FCPR", "ACTIONNAIRE", "IDES", "ACTION NOMINATIVE", "PLUS-VALUE", "DEDUCTION", "ACTIONNARIAT", "DROIT D'ENREGISTREMENT", "DEFICIT FISCAL", "ACTION", "INTERMEDIAIRE AGREE", "EPARGNE", "CREDIT D'IMPOT", "TRANSFERT", "EMPRUNT", "ASSURANCE", "CONGE", "SOUSCRIPTION", "IS", "IMPOT DIRECT", "REGIME FISCAL", "MESURE EN FAVEUR DES ENTREPRISES", "IMMOBILISATION", "ENTREPRISE EN DIFFICULTE", "INCORPORATION", "DON", "EXONERATION", "ALLEGEMENT", "CGI", "TRANSFERT DE DEPART", "ABATTEMENT", "BIC", "FONDS SALARIAL", "FCPRAF", "AMENDE FISCALE", "SFI", "AUGMENTATION", "REVENU IMPOSABLE", "CONGE SABBATIQUE", "ASSOCIE", "COMMUNICATION AVEC LE PARLEMENT", "COMPTE BLOQUE", "SECTEUR PRIVE", "CODE DU TRAVAIL", "COMPTABILITE", "SOCIETE COOPERATIVE", "CAPITAL", "PRIX D'ACHAT", "PLAN D'EPARGNE D'ENTREPRISE", "PRIX DE SOUSCRIPTION", "PARTICIPATION DES SALARIES", "DEPENSE DE RECHERCHE", "REPRISE", "DEPOT", "LEE", "ACHAT", "TRANSFORMATION DE SOCIETE", "LOGICIEL INFORMATIQUE", "FILIALE", "DEPENSE D'INFORMATIQUE", "REVENU MOBILIER", "AMORTISSEMENT", "INTERET", "SOCIETE MERE", "IRPP", "MECENAT D'ENTREPRISE", "SCOP" ] }, "TITREFULL": "Loi n°84-578 du 9 juillet 1984 SUR LE DEVELOPPEMENT DE L'INITIATIVE ECONOMIQUE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000320661", "NUM": "84-578", "DATE_PUBLI": "1984-07-11", "DATE_TEXTE": "1984-07-09", "ORIGINE_PUBLI": "JORF du 11 juillet 1984", "PAGE_DEB_PUBLI": 2201, "PAGE_FIN_PUBLI": 2228 } }, "META_COMMUN": { "ID": "JORFTEXT000000320661", "URL": "texte/version/JORF/TEXT/00/00/00/32/06/JORFTEXT000000320661.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX984578" } }, "RECT": { "CONTENU": "RECT. JO DU 14-07-1984 P2271.(AU LIEU DE LOI 84578 DU 08-07-1984,LIRE LOI 84578 DU 09-07-1984)." }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000320661", "cible": true, "cidtexte": "JORFTEXT000000320661", "id": "LEGIARTI000006274371", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006274371", "liens_entrants": true }

Article 2 AUTONOME PERIME, en vigueur du 11/07/1984 au 01/09/2007 (Loi n°84-578 du 9 juillet 1984 SUR LE DEVELOPPEMENT DE L'INITIATIVE ECONOMIQUE)