{ "article": { "LEGIARTI000006274789": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "21", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006274789", "URL": "article/LEGI/ARTI/00/00/06/27/47/LEGIARTI000006274789.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDLXXXXXX021AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006296586", "@num": "38 sexdecies CD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies CD (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296606", "@num": "38 sexdecies JA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies JA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308379", "@num": "199 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quater B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308109", "@num": "72 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 72 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307799", "@num": "73", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 73 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000317305", "@num": "86-1317", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°86-1317 du 30 décembre 1986 DE FINANCES POUR 1987", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000317305", "@c_titre_court": "Loi n°86-1317 du 30 décembre 1986" }, { "@fin": "2999-01-01", "#text": "Loi n° 86-1317 du 30 décembre 1986 de finances pour 1987", "@debut": "1987-01-01", "@id_txt": "LEGITEXT000006068953", "@c_titre_court": "Loi n° 86-1317 du 30 décembre 1986" } ], "@date_publi": "1986-12-31", "@date_signature": "1986-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006274789", "@fin": "2999-01-01", "@num": "21", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002467309", "@fin": "2999-01-01", "@num": "21", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006296586": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38 sexdecies CD", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1986-12-31", "DATE_DEBUT": "1984-10-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006296586", "URL": "article/LEGI/ARTI/00/00/06/29/65/LEGIARTI000006296586.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0038BKXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 73 II 3°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 38 sexdecies CB", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006324498", "@num": "4", "#text": "Décret n°84-916 du 15 octobre 1984 - art. 4 (V) JORF 16 octobre 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000324729", "@numtexte": "84-916", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-10-15" }, { "@id": "JORFTEXT000000882285", "#text": "Décret 85-1007 1985-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000882285", "@numtexte": "85-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "LEGIARTI000006274789", "@num": "21", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 21 () JORF 31 décembre 1986 : article devenu sans objet", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162109", "@fin": "2005-01-04", "#text": "BENEFICES DE L'EXPLOITATION AGRICOLE.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146774", "@fin": "2999-01-01", "#text": "IMPOT SUR LE REVENU.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133732", "@fin": "2999-01-01", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114417", "@fin": "1978-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084180", "@fin": "1984-07-24", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1978-12-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006296586", "@fin": "1986-12-31", "@num": "38 sexdecies CD", "@etat": "PERIME", "@debut": "1984-10-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour les exploitants mentionnés au 3° du II de l'article 73 du code général des impôts , la demande d'agrément comporte, pour les années 1983 et 1984, les éléments mentionnés à l'article 38 sexdecies CB.
\n
" } }, "LEGIARTI000006296606": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38 sexdecies JA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1986-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006296606", "URL": "article/LEGI/ARTI/00/00/06/29/66/LEGIARTI000006296606.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0038BXXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 69 II", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 38 sexdecies OB, 38 sexdecies OE, 38 sexdecies OF, 38 sexdecies JC, 38 sexdecies JD, 38 sexdecies RB, 38 sexdecies RC, 38 sexdecies C, 38 sexdecies D I, 38 sexdecies E, 38 sexdecies F, 38 sexdecies GA, 38 sexdecies-0K, 38 sexdecies P, 38 sexde", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274789", "@num": "21", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 21 () JORF 31 décembre 1986", "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197084", "@fin": "2001-06-17", "#text": "Régime simplifié.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191351", "@fin": "2002-03-31", "#text": "B : Détermination et imposition du bénéfice des exploitants soumis au régime du bénéfice réel.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179290", "@fin": "2999-01-01", "#text": "V : Bénéfices de l'exploitation agricole", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162161", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146814", "@fin": "2999-01-01", "#text": "Chapitre Ier : Impôt sur le revenu", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296603", "@fin": "1984-07-20", "@num": "38 sexdecies JA", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296604", "@fin": "1984-10-16", "@num": "38 sexdecies JA", "@etat": "MODIFIE", "@debut": "1984-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296605", "@fin": "1986-12-31", "@num": "38 sexdecies JA", "@etat": "MODIFIE", "@debut": "1984-10-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296606", "@fin": "1993-08-18", "@num": "38 sexdecies JA", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296607", "@fin": "1997-04-11", "@num": "38 sexdecies JA", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006296608", "@fin": "2001-06-17", "@num": "38 sexdecies JA", "@etat": "ABROGE", "@debut": "1997-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des adaptations prévues aux articles 38 sexdecies JC et 38 sexdecies JD, et de celles mentionnées aux articles 38 sexdecies OB, 38 sexdecies OE, 38 sexdecies OF, 38 sexdecies RB et 38 sexdecies RC, le bénéfice des exploitants agricoles soumis au régime simplifié prévu à l'article 69-II du code général des impôts est déterminé et imposé selon les modalités prévues pour la détermination du bénéfice réel par les articles 38 sexdecies C, 38 sexdecies D-I et les articles 38 sexdecies E à 38 sexdecies GA, 38 sexdecies OK, 38 sexdecies P à 38 sexdecies QA.
\n
" } }, "LEGIARTI000006307799": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "73", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-12-31", "DATE_DEBUT": "1986-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307799", "URL": "article/LEGI/ARTI/00/00/06/30/77/LEGIARTI000006307799.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0073AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 68 F", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 38 sexdecies CA à CGIAN3 38 sexdecies CF", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 10 août 1987", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006274789", "@num": "21", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 21 () JORF 31 décembre 1986", "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199046", "@fin": "2999-01-01", "#text": "B : Détermination du résultat imposable", "@debut": "1976-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197193", "@fin": "2999-01-01", "#text": "3 : Imposition d'après le bénéfice réel", "@debut": "1972-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191574", "@fin": "2999-01-01", "#text": "IV : Bénéfices de l'exploitation agricole", "@debut": "1972-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048121254", "@fin": "1983-12-30", "@num": "73", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307797", "@fin": "1985-01-01", "@num": "73", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307798", "@fin": "1986-12-31", "@num": "73", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307799", "@fin": "2000-12-31", "@num": "73", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307800", "@fin": "2006-01-01", "@num": "73", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006307801", "@fin": "2006-12-31", "@num": "73", "@etat": "ABROGE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988732", "@fin": "2020-12-31", "@num": "73", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042908416", "@fin": "2022-01-01", "@num": "73", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044988647", "@fin": "2023-01-01", "@num": "73", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046868536", "@fin": "2023-06-03", "@num": "73", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622465", "@fin": "2024-01-01", "@num": "73", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048833553", "@fin": "2999-01-01", "@num": "73", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Pour l'application du régime du bénéfice réel agricole, les exercices ont une durée de douze mois.
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Toutefois, les exploitants qui passent du forfait ou du régime prévu à l'article 68 F au régime du bénéfice réel peuvent clore leur premier exercice soumis à ce régime avant le 31 décembre.
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Les exploitants soumis au régime du bénéfice réel dès le début de leur activité peuvent clore leur premier exercice durant l'année civile du début de leur activité ou l'année suivante.
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II. Par exception à la règle fixée au I :
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1° Les exploitants soumis au régime du bénéfice réel depuis une date antérieure au 1er janvier 1984 et dont l'exercice était aligné sur l'année civile peuvent, sur agrément de la commission départementale des impôts directs et des taxes sur le chiffre d'affaires, clôturer leur exercice ouvert le 1er janvier 1984 avant le 31 décembre de la même année. Dans ce cas, la durée de l'exercice clos en 1984 doit être fixée de telle sorte que les ventes et les livraisons effectuées au cours de cet exercice et de chacune des périodes correspondantes de 1982 et 1983 excèdent, pour chacune des années considérées, 50 % des ventes et des livraisons de l'exploitation ;
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2° (abrogé).
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3° (abrogé).
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4° Les exploitants soumis au régime de bénéfice réel peuvent modifier la date de clôture de leur exercice lorsqu'ils opèrent une reconversion d'activité par suite d'un changement très important de production.
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III. (abrogé).
\n
" } }, "LEGIARTI000006308109": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "72 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1987-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308109", "URL": "article/LEGI/ARTI/00/00/06/30/81/LEGIARTI000006308109.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0072AEXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 44 bis I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 72 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 73 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274789", "@num": "21", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 21 () JORF 31 décembre 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@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": "LEGIARTI000024189567", "@num": "71", "#text": "Code général des impôts, CGI. - art. 71 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949355", "@num": "72 D bis", "#text": "Code général des impôts, CGI. - art. 72 D bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018028802", "@num": "72 D quater", "#text": "Code général des impôts, CGI. - art. 72 D quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062232", "@num": "72 D ter", "#text": "Code général des impôts, CGI. - art. 72 D ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765876", "@num": "73 E", "#text": "Code général des impôts, CGI. - art. 73 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017898955", "@num": "75 A", "#text": "Code général des impôts, CGI. - art. 75 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683906", "@num": "L731-15", "#text": "Code rural et de la pêche maritime - art. L731-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162778", "@fin": "1990-06-15", "#text": "REVENUS IMPOSABLES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147114", "@fin": "1990-06-15", "#text": "IMPOT SUR LE REVENU", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006308109", "@fin": "1990-06-15", "@num": "72 D", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308110", "@fin": "1991-06-24", "@num": "72 D", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308111", "@fin": "1992-07-04", "@num": "72 D", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308112", "@fin": "1993-01-01", "@num": "72 D", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308113", "@fin": "1993-08-18", "@num": "72 D", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308114", "@fin": "1995-10-27", "@num": "72 D", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308115", "@fin": "1997-04-11", "@num": "72 D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308116", "@fin": "2000-03-31", "@num": "72 D", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308117", "@fin": "2000-12-31", "@num": "72 D", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308118", "@fin": "2001-03-31", "@num": "72 D", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308119", "@fin": "2002-01-01", "@num": "72 D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308120", "@fin": "2002-03-31", "@num": "72 D", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308121", "@fin": "2003-12-31", "@num": "72 D", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308122", "@fin": "2005-02-24", "@num": "72 D", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308123", "@fin": "2005-12-31", "@num": "72 D", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308124", "@fin": "2009-01-01", "@num": "72 D", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052426", "@fin": "2009-05-29", "@num": "72 D", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020675483", "@fin": "2010-05-08", "@num": "72 D", "@etat": "MODIFIE", "@debut": "2009-05-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334443", "@fin": "2013-01-01", "@num": "72 D", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949366", "@fin": "2014-01-01", "@num": "72 D", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000028448220", "@fin": "2018-12-31", "@num": "72 D", "@etat": "ABROGE", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "A compter du 1er janvier 1986, les exploitants agricoles, soumis à un régime réel d'imposition, peuvent déduire chaque année de leur bénéfice, soit une somme de 10 000 F, soit 10 p. 100 de ce bénéfice dans la limite de 20 000 F.
\n Cette déduction doit être utilisée dans les cinq années qui suivent celle de sa réalisation pour l'acquisition et la création d'immobilisations amortissables strictement nécessaires à l'activité ou pour l'acquisition et pour la production de stocks de produits ou animaux dont le cycle de rotation est supérieur à un an.
\n Pour les exploitants agricoles qui bénéficient des dispositions de l'article 73 B, la déduction est pratiquée après application de l'abattement prévu au paragraphe I de l'article 44 bis.
\n Lorsque la déduction est utilisée à l'acquisition ou à la création d'immobilisations amortissables, la base d'amortissement de celles-ci est réduite à due concurrence.
\n Les exploitants agricoles qui pratiquent cette déduction renoncent définitivement aux dispositions prévues à l'article 72 B pour les stocks qui auraient pu y ouvrir droit.
\n
Lorsqu'elle n'est pas utilisée conformément à son objet, la déduction est rapportée aux résultats de la cinquième année suivant sa réalisation.
\n
" } }, "LEGIARTI000006308379": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 quater B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-12-31", "DATE_DEBUT": "1986-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308379", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308379.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199AFXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 197", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274789", "@num": "21", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 21 () JORF 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000020538177", "@num": "1", "#text": "LOI n°2009-431\n du 20 avril 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020537365", "@nortexte": "BCFX0904813L", "@numtexte": "2009-431", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-04-20" }, { "@id": "LEGIARTI000020051523", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044992184", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028416896", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861251", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860126", "@num": "200 duodecies", "#text": "Code général des impôts, CGI. - art. 200 duodecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021319", "@num": "200 quater", "#text": "Code général des impôts, CGI. - art. 200 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641733", "@num": "200 quater A", "#text": "Code général des impôts, CGI. - art. 200 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861318", "@num": "200 quater B", "#text": "Code général des impôts, CGI. - art. 200 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860102", "@num": "200 quaterdecies", "#text": "Code général des impôts, CGI. - art. 200 quaterdecies (V)", "@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": "LEGIARTI000025069201", "@num": "200 terdecies", "#text": "Code général des impôts, CGI. - art. 200 terdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037990811", "@num": "200 undecies", "#text": "Code général des impôts, CGI. - art. 200 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844176", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303813", "@num": "234 decies A", "#text": "Code général des impôts, CGI. - art. 234 decies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872511", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162784", "@fin": "1988-12-28", "#text": "CALCUL DE L'IMPOT.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147114", "@fin": "1990-06-15", "#text": "IMPOT SUR LE REVENU", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006308378", "@fin": "1986-12-31", "@num": "199 quater B", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308379", "@fin": "1987-12-31", "@num": "199 quater B", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308380", "@fin": "1994-09-02", "@num": "199 quater B", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308381", "@fin": "1997-04-11", "@num": "199 quater B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308382", "@fin": "1999-03-31", "@num": "199 quater B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308383", "@fin": "2002-01-01", "@num": "199 quater B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308384", "@fin": "2002-03-31", "@num": "199 quater B", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308385", "@fin": "2016-01-01", "@num": "199 quater B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830144", "@fin": "2017-01-01", "@num": "199 quater B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033805582", "@fin": "2999-01-01", "@num": "199 quater B", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les titulaires de revenus passibles de l'impôt sur le revenu dans la catégorie des bénéfices industriels et commerciaux, bénéfices agricoles ou bénéfices non commerciaux dont le chiffre d'affaires ou les recettes sont inférieurs aux limites du forfait ou de l'évaluation administrative et qui ont opté pour un mode réel de détermination du résultat et adhéré à un centre de gestion ou à une association agréés bénéficient d'une réduction de la cotisation d'impôt sur le revenu égale aux dépenses exposées pour la tenue de la comptabilité et, éventuellement, pour l'adhésion à un centre de gestion ou à une association agréés. Cette réduction, plafonnée à 2.000 F par an, s'applique sur le montant de l'impôt sur le revenu calculé dans les conditions fixées par l'article 197 et dans la limite de ce montant, avant calcul de la décote.
\n
Ce plafond est porté à 5 000 F pour la première année d'application, sur option ou de droit, du régime réel normal ou simplifié d'imposition des bénéfices agricoles.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006308109", "cible": false, "cidtexte": "JORFTEXT000000317305", "id": "LEGIARTI000006274789", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006307799", "cible": false, "cidtexte": "JORFTEXT000000317305", "id": "LEGIARTI000006274789", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006308379", "cible": false, "cidtexte": "JORFTEXT000000317305", "id": "LEGIARTI000006274789", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006296586", "cible": false, "cidtexte": "JORFTEXT000000317305", "id": "LEGIARTI000006274789", "typelien": "PEREMPTION" }, { "article_id": "LEGIARTI000006296606", "cible": false, "cidtexte": "JORFTEXT000000317305", "id": "LEGIARTI000006274789", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006274789", "liens_entrants": true }

Article 21 ENTIEREMENT_MODIF (Loi n°86-1317 du 30 décembre 1986 DE FINANCES POUR 1987)