{ "article": { "LEGIARTI000006274385": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006274385", "URL": "article/LEGI/ARTI/00/00/06/27/43/LEGIARTI000006274385.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECTXXXXXX017AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317321", "@num": "7", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006311543", "@num": "1383 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1383 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311647", "@num": "1464 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1464 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312513", "@num": "1602 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1602 A (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": [ { "LIEN_ART": { "@id": "LEGIARTI000006274385", "@fin": "2999-01-01", "@num": "17", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001490659", "@fin": "2999-01-01", "@num": "17", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006311543": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1383 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-01-01", "DATE_DEBUT": "1987-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311543", "URL": "article/LEGI/ARTI/00/00/06/31/15/LEGIARTI000006311543.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1383ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1464 B I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1464 C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274385", "@num": "17", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 17 () JORF 11 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274806", "@num": "38", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 38 (P) JORF 31 décembre 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000696711", "#text": "Décret 87-940 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000025213371", "@num": "2", "#text": "Décret n°2007-94 du 24 janvier 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000613573", "@nortexte": "BUDF0600054D", "@numtexte": "2007-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-01-24" }, { "@id": "LEGIARTI000051217794", "@num": "1382 H", "#text": "Code général des impôts, CGI. - art. 1382 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041579325", "@num": "1382 I", "#text": "Code général des impôts, CGI. - art. 1382 I (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464536", "@num": "1383 B", "#text": "Code général des impôts, CGI. - art. 1383 B (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464633", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464624", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217689", "@num": "1383 C ter", "#text": "Code général des impôts, CGI. - art. 1383 C ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159852", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217114", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218504", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846248", "@num": "1383 H", "#text": "Code général des impôts, CGI. - art. 1383 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217671", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218495", "@num": "1383 J", "#text": "Code général des impôts, CGI. - art. 1383 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464553", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380862", "@num": "1464 C", "#text": "Code général des impôts, CGI. - art. 1464 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781708", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041512897", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043432", "@num": "315 septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 315 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021779227", "@fin": "2999-01-01", "#text": "1 bis : Exonération comprise entre deux et cinq ans", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191783", "@fin": "2999-01-01", "#text": "C : Exonérations temporaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179803", "@fin": "2999-01-01", "#text": "I : Taxe foncière sur les propriétés bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162659", "@fin": "2999-01-01", "#text": "Section II : Taxes foncières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311542", "@fin": "1984-07-11", "@num": "1383 A", "@etat": "MODIFIE", "@debut": "1983-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311543", "@fin": "1989-01-01", "@num": "1383 A", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311544", "@fin": "1995-10-27", "@num": "1383 A", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311545", "@fin": "1997-04-11", "@num": "1383 A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311546", "@fin": "2004-12-31", "@num": "1383 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311547", "@fin": "2005-02-24", "@num": "1383 A", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311548", "@fin": "2007-12-29", "@num": "1383 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035882", "@fin": "2009-01-01", "@num": "1383 A", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020059020", "@fin": "2011-01-01", "@num": "1383 A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381787", "@fin": "2020-07-25", "@num": "1383 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159867", "@fin": "2022-01-01", "@num": "1383 A", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044989352", "@fin": "2999-01-01", "@num": "1383 A", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Les entreprises, créées du 1er janvier 1983 au 31 décembre 1988, visées à l'article 1464 B-I peuvent être exonérées, dans les conditions prévues à l'article 1464 C, de la taxe foncière sur les propriétés bâties dont elles sont redevables, pour les établissements qu'elles ont créés ou repris à une entreprise en difficulté, au titre des deux années suivant celle de leur création.

II. - Les entreprises ne peuvent bénéficier de cette exonération qu'à la condition de déclarer leurs acquisitions au service des impôts de la situation des biens dans les quinze jours de la signature de l'acte, ou au plus tard le 15 novembre 1983 pour les biens acquis avant le 31 octobre 1983.

\n
" } }, "LEGIARTI000006311647": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1464 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-12-28", "DATE_DEBUT": "1987-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311647", "URL": "article/LEGI/ARTI/00/00/06/31/16/LEGIARTI000006311647.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1464ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1464 C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1465", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 44 bis II 2° 3°, III", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274385", "@num": "17", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 17 () JORF 11 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274806", "@num": "38", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 38 (P) JORF 31 décembre 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000696711", "#text": "Décret 87-940 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000025213371", "@num": "2", "#text": "Décret n°2007-94 du 24 janvier 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000613573", "@nortexte": "BUDF0600054D", "@numtexte": "2007-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-01-24" }, { "@id": "LEGIARTI000041468452", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGIARTI000044989352", "@num": "1383 A", "#text": "Code général des impôts, CGI. - art. 1383 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048863636", "@num": "1463 A", "#text": "Code général des impôts, CGI. - art. 1463 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864176", "@num": "1463 B", "#text": "Code général des impôts, CGI. - art. 1463 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380862", "@num": "1464 C", "#text": "Code général des impôts, CGI. - art. 1464 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470633", "@num": "1464 F", "#text": "Code général des impôts, CGI. - art. 1464 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217063", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202170", "@num": "1466 E", "#text": "Code général des impôts, CGI. - art. 1466 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468866", "@num": "1602 A", "#text": "Code général des impôts, CGI. - art. 1602 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864729", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913152", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662871", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051430", "@num": "1647 C sexies", "#text": "Code général des impôts, CGI. - art. 1647 C sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162872", "@fin": "1988-12-28", "#text": "TAXE PROFESSIONNELLE.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147170", "@fin": "1989-01-01", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133881", "@fin": "1989-01-01", "#text": "IMPOSITIONS COMMUNALES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114500", "@fin": "1989-01-01", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES ET DE DIVERS ORGANISMES", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006311646", "@fin": "1984-07-11", "@num": "1464 B", "@etat": "MODIFIE", "@debut": "1983-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311647", "@fin": "1988-12-28", "@num": "1464 B", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311648", "@fin": "1994-09-02", "@num": "1464 B", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311649", "@fin": "1995-10-27", "@num": "1464 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311650", "@fin": "2004-12-31", "@num": "1464 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311651", "@fin": "2005-02-24", "@num": "1464 B", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311652", "@fin": "2007-12-29", "@num": "1464 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035847", "@fin": "2009-01-01", "@num": "1464 B", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020059012", "@fin": "2009-04-10", "@num": "1464 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548931", "@fin": "2010-01-01", "@num": "1464 B", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641471", "@fin": "2010-05-01", "@num": "1464 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202234", "@fin": "2011-01-01", "@num": "1464 B", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381791", "@fin": "2022-01-01", "@num": "1464 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044989234", "@fin": "2999-01-01", "@num": "1464 B", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les entreprises, créées du 1er janvier 1983 au 31 décembre 1988, soumises de plein droit ou sur option à un régime réel d'imposition de leurs résultats et répondant aux conditions prévues à l'article 44 bis-II-2° et 3°, et III peuvent être exonérées, dans les conditions prévues à l'article 1464 C, de la taxe professionnelle dont elles sont redevables, pour les établissements qu'elles ont créés ou repris à une entreprise en difficulté, au titre des deux années suivant celle de leur création.

II. – Les entreprises ne peuvent bénéficier de cette exonération qu'à la condition d'en avoir adressé la demande au service des impôts de chacun des établissements concernés, avant le 1er janvier de l'année suivant celle de la création ou de la reprise de l'établissement, en attestant qu'elles remplissent les conditions exigées au I ; elles déclarent chaque année les éléments entrant dans le champ d'application de l'exonération.

III. – Lorsqu'un établissement remplit les conditions requises pour bénéficier de l'exonération temporaire de taxe professionnelle prévue à l'article 1465 et de l'exonération de taxe professionnelle prévue au I, l'entreprise doit opter pour l'un ou l'autre de ces régimes. Cette option est irrévocable.

\n
" } }, "LEGIARTI000006312513": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1602 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-01-01", "DATE_DEBUT": "1987-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312513", "URL": "article/LEGI/ARTI/00/00/06/31/25/LEGIARTI000006312513.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1602ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1464 B I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1464 C II", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274385", "@num": "17", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 17 () JORF 11 Juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274806", "@num": "38", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 38 (P) JORF 31 décembre 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000696711", "#text": "Décret 87-940 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000025213371", "@num": "2", "#text": "Décret n°2007-94 du 24 janvier 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000613573", "@nortexte": "BUDF0600054D", "@numtexte": "2007-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-01-24" }, { "@id": "LEGIARTI000023347195", "@num": "129", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 129 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162996", "@fin": "1989-01-01", "#text": "DISPOSITIONS COMMUNES A LA TAXE POUR FRAIS DE CHAMBRES DE COMMERCE ET D'INDUSTRIE ET A LA TAXE POUR FRAIS DE CHAMBRES DE METIERS *(1)*.", "@debut": "1987-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147215", "@fin": "1989-01-01", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1983-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133896", "@fin": "1989-01-01", "#text": "IMPOSITIONS PERCUES AU PROFIT DE CERTAINS ETABLISSEMENTS PUBLICS ET D'ORGANISMES DIVERS", "@debut": "1983-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114503", "@fin": "1989-01-01", "#text": "IMPOSITIONS PERCUES AU PROFIT DE DIVERS ORGANISMES", "@debut": "1983-07-09" } ] }, "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": "LEGIARTI000006312512", "@fin": "1984-07-11", "@num": "1602 A", "@etat": "MODIFIE", "@debut": "1983-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312513", "@fin": "1989-01-01", "@num": "1602 A", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312514", "@fin": "1995-10-27", "@num": "1602 A", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312515", "@fin": "2003-12-31", "@num": "1602 A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312516", "@fin": "2004-12-31", "@num": "1602 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312517", "@fin": "2005-02-24", "@num": "1602 A", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312518", "@fin": "2006-01-01", "@num": "1602 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312519", "@fin": "2007-12-29", "@num": "1602 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035799", "@fin": "2010-01-01", "@num": "1602 A", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641725", "@fin": "2010-12-31", "@num": "1602 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381774", "@fin": "2014-12-22", "@num": "1602 A", "@etat": "MODIFIE", "@debut": "2010-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029947622", "@fin": "2014-12-30", "@num": "1602 A", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061164", "@fin": "2019-02-01", "@num": "1602 A", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038086597", "@fin": "2020-01-01", "@num": "1602 A", "@etat": "MODIFIE", "@debut": "2019-02-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041468866", "@fin": "2021-01-01", "@num": "1602 A", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises, créées du 1er janvier 1983 au 31 décembre 1988, visées à l'article 1464 B-I peuvent être exonérées des taxes pour frais de chambres de commerce et d'industrie et pour frais de chambres de métiers dont elles sont redevables, pour les établissements qu'elles ont créés ou repris à une entreprise en difficulté, au titre des deux années suivant celle de leur création.
\n
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Cette exonération est subordonnée à une délibération des organismes consulaires dans le ressort desquels sont situés les établissements de ces entreprises.
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Ces délibérations sont prises dans les conditions prévues à l'article 1464 C-II.
\n
\n
.
\n
" } }, "LEGIARTI000006317321": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1984-07-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006317321", "URL": "article/LEGI/ARTI/00/00/06/31/73/LEGIARTI000006317321.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECSXXXXXX007AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 44 bis II 2°, 3° III", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274385", "@num": "17", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 17 () JORF 11 JUILLET 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006315701", "@num": "L64", "#text": "Livre des procédures fiscales - art. L64 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147423", "@fin": "2999-01-01", "#text": "B : Mesures fiscales", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134047", "@fin": "2999-01-01", "#text": "I : Impôts et revenus autorisés", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114677", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions relatives aux ressources", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084507", "@fin": "2999-01-01", "#text": "Première partie : conditions générales de l'équilibre financier", "@debut": "1983-12-30" } ] }, "@cid": "JORFTEXT000000319977", "@num": "83-1179", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°83-1179 du 29 décembre 1983 DE FINANCES POUR 1984", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000319977", "@c_titre_court": "Loi n°83-1179 du 29 décembre 1983" }, { "@fin": "2999-01-01", "#text": "Loi n° 83-1179 du 29 décembre 1983 de finances pour 1984 (1)", "@debut": "1984-01-01", "@id_txt": "LEGITEXT000006068781", "@c_titre_court": "Loi n° 83-1179 du 29 décembre 1983" } ], "@date_publi": "1983-12-30", "@date_signature": "1983-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006317320", "@fin": "1984-07-11", "@num": "7", "@etat": "MODIFIE", "@debut": "1984-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006317321", "@fin": "2999-01-01", "@num": "7", "@etat": "VIGUEUR", "@debut": "1984-07-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises créées du 1er janvier 1983 au 31 décembre 1986, soumises de plein droit ou sur option à un régime réel d'imposition de leurs résultats et répondant aux conditions prévues à l'article 44 bis II, 2° et 3°, et III du code général des impôts, sont exonérées d'impôt sur le revenu ou d'impôt sur les sociétés à raison des bénéfices industriels et commerciaux qu'elles réalisent au titre de l'année de leur création et des deux années suivantes. Les bénéfices réalisés au titre de la quatrième et de la cinquième année d'activité ne sont retenus dans les bases de l'impôt sur le revenu et de l'impôt sur les sociétés que pour la moitié de leur montant.
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Toute cessation, cession ou mise en location-gérance d'entreprise ou tout autre acte juridique, ayant pour principal objet de bénéficier des dispositions mentionnées ci-dessus est assimilé aux manoeuvres visées par le b de l'article L. 64 du livre des procédures fiscales.
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Toutefois, sur agrément du ministre de l'économie, des finances et du budget, la condition prévue au 3° du II de l'article 44 bis du code précité n'est pas applicable aux entreprises créées en 1984 et en 1985 pour reprendre un établissement industriel en difficulté.
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Dans ce cas, le bénéfice de ce régime peut être limité à la première ou aux deux ou trois premières années d'activité de la société créée.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006311543", "cible": false, "cidtexte": "JORFTEXT000000320661", "id": "LEGIARTI000006274385", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006312513", "cible": false, "cidtexte": "JORFTEXT000000320661", "id": "LEGIARTI000006274385", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006311647", "cible": false, "cidtexte": "JORFTEXT000000320661", "id": "LEGIARTI000006274385", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006317321", "cible": false, "cidtexte": "JORFTEXT000000320661", "id": "LEGIARTI000006274385", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006274385", "liens_entrants": true }

Article 17 ENTIEREMENT_MODIF (Loi n°84-578 du 9 juillet 1984 SUR LE DEVELOPPEMENT DE L'INITIATIVE ECONOMIQUE)