{ "article": { "LEGIARTI000006284766": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1971-01-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006284766", "URL": "article/LEGI/ARTI/00/00/06/28/47/LEGIARTI000006284766.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ARECLXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000006425580", "@num": "337", "#text": "Code civil - art. 337 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006425580", "@num": "337", "#text": "Code civil - art. 337 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000321404", "@num": "70-1323", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°70-1323 du 31 décembre 1970 ABROGEANT L'ART. 337 DU CODE CIVIL RELATIF A LA RECONNAISSANCE FAITE,DURANT LE MARIAGE,PAR UN EPOUX,D'UN ENFANT NATUREL NE AVANT LE MARIAGE,D'UN AUTRE QUE DE SON CONJOINT", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000321404", "@c_titre_court": "Loi n°70-1323 du 31 décembre 1970" }, { "@fin": "2999-01-01", "#text": "Loi n° 70-1323 du 31 décembre 1970 abrogeant l'article 337 du Code civil relatif à la reconnaissance faite, durant le mariage, par un époux, d'un enfant naturel né avant le mariage, d'un autre que de son conjoint.", "@debut": "1971-01-03", "@id_txt": "LEGITEXT000006068359", "@c_titre_court": "Loi n° 70-1323 du 31 décembre 1970" } ], "@date_publi": "1971-01-03", "@date_signature": "1970-12-31" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006284766", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1971-01-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'article 337 du Code civil est abrogé.
\n
" } }, "LEGIARTI000006308658": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "217 quinquies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-06-18", "DATE_DEBUT": "1984-07-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006308658", "URL": "article/LEGI/ARTI/00/00/06/30/86/LEGIARTI000006308658.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0217AEXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39 duodecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 208-1 à art. 208-8", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006284766", "@num": "1", "#text": "Loi n°70-1323 du 31 décembre 1970 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000321404", "@numtexte": "70-1323", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "JORFTEXT000000320661", "#text": "Loi 84-578 1984-07-09", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274383", "@num": "15", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 15 (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": "LEGIARTI000006298238", "@num": "46 quater-0 YD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162789", "@fin": "1989-07-14", "#text": "DETERMINATION DU BENEFICE IMPOSABLE.", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147117", "@fin": "1989-07-14", "#text": "IMPOT SUR LES BENEFICES DES SOCIETES ET AUTRES PERSONNES MORALES", "@debut": "1976-01-04" } ] }, "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": "LEGIARTI000006308657", "@fin": "1984-07-11", "@num": "217 quinquies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308658", "@fin": "1987-06-18", "@num": "217 quinquies", "@etat": "MODIFIE", "@debut": "1984-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308659", "@fin": "2001-03-31", "@num": "217 quinquies", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308660", "@fin": "2006-12-31", "@num": "217 quinquies", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308661", "@fin": "2008-05-01", "@num": "217 quinquies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619784", "@fin": "2021-01-01", "@num": "217 quinquies", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042340425", "@fin": "2999-01-01", "@num": "217 quinquies", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour la détermination de leurs résultats fiscaux, les sociétés peuvent réduire les charges exposées du fait de la levée des options de souscription ou d'achat d'actions consenties à leurs salariés en application des articles 208-1 à 208-8 de la loi n° 66-537 du 21 juillet 1966 (1).
\n
Les dispositions de l'article 39 duodecies s'appliquent aux moins-values qui résultent de la différence entre le prix de souscription des actions par les salariés et leur valeur d'origine.
\n
Les dispositions du présent article s'appliquent aux cessions d'actions acquises à la suite d'options ouvertes à compter du 1er janvier 1984. Les titulaires d'options ouvertes antérieurement à cette date peuvent également en demander l'application.
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(1) Complétée et modifiée par les lois n° 70-1323 du 31 décembre 1970 article 1er et n° 84-578 du 8 juillet 1984.
\n
" } }, "LEGIARTI000006308659": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "217 quinquies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1987-06-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006308659", "URL": "article/LEGI/ARTI/00/00/06/30/86/LEGIARTI000006308659.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0217AEXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39 duodecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 208-1 à art. 208-8", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006284766", "@num": "1", "#text": "Loi n°70-1323 du 31 décembre 1970 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000321404", "@numtexte": "70-1323", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "JORFTEXT000000320661", "#text": "Loi 84-578 1984-07-09", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006298238", "@num": "46 quater-0 YD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 10 août 1987", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000006308657", "@fin": "1984-07-11", "@num": "217 quinquies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308658", "@fin": "1987-06-18", "@num": "217 quinquies", "@etat": "MODIFIE", "@debut": "1984-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308659", "@fin": "2001-03-31", "@num": "217 quinquies", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308660", "@fin": "2006-12-31", "@num": "217 quinquies", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308661", "@fin": "2008-05-01", "@num": "217 quinquies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619784", "@fin": "2021-01-01", "@num": "217 quinquies", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042340425", "@fin": "2999-01-01", "@num": "217 quinquies", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour la détermination de leurs résultats fiscaux, les sociétés peuvent réduire les charges exposées du fait de la levée des options de souscription ou d'achat d'actions consenties à leurs salariés en application des articles 208-1 à 208-8, modifiés, de la loi n° 66-537 du 21 juillet 1966 sur les sociétés commerciales.
\n
Les dispositions de l'article 39 duodecies s'appliquent aux moins-values qui résultent de la différence entre le prix de souscription des actions par les salariés et leur valeur d'origine.
\n
Les dispositions du présent article s'appliquent aux cessions d'actions acquises à la suite d'options ouvertes à compter du 1er janvier 1984. Les titulaires d'options ouvertes antérieurement à cette date peuvent également en demander l'application.
" } }, "LEGIARTI000006425580": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "337", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-07-01", "DATE_DEBUT": "1972-08-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006425580", "URL": "article/LEGI/ARTI/00/00/06/42/55/LEGIARTI000006425580.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X00337AAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Loi 1803-03-14", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGITEXT000006068359", "#text": "Loi n°70-1323 du 31 décembre 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000321404", "@numtexte": "70-1323", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006284766", "@num": "1", "#text": "Loi n°70-1323 du 31 décembre 1970 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321404", "@numtexte": "70-1323", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006284766", "@num": "1", "#text": "Loi n°70-1323 du 31 décembre 1970 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321404", "@numtexte": "70-1323", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006284767", "@num": "2", "#text": "Loi n°70-1323 du 31 décembre 1970 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321404", "@numtexte": "70-1323", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006284767", "@num": "2", "#text": "Loi n°70-1323 du 31 décembre 1970 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321404", "@numtexte": "70-1323", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006283627", "@num": "1", "#text": "Loi n°72-3 du 3 janvier 1972 - art. 1 () JORF 5 janvier 1972 en vigueur le 1er août 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000875196", "@numtexte": "72-3", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "LEGIARTI000006283636", "@num": "11", "#text": "Loi n°72-3 du 3 janvier 1972 - art. 11 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000875196", "@numtexte": "72-3", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "LEGIARTI000006283637", "@num": "12", "#text": "Loi n°72-3 du 3 janvier 1972 - art. 12 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000875196", "@numtexte": "72-3", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "LEGIARTI000006283638", "@num": "13", "#text": "Loi n°72-3 du 3 janvier 1972 - art. 13 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000875196", "@numtexte": "72-3", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "LEGIARTI000006283639", "@num": "14", "#text": "Loi n°72-3 du 3 janvier 1972 - art. 14 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000875196", "@numtexte": "72-3", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006150060", "@fin": "2006-07-01", "#text": "Section 2 : De la reconnaissance des enfants naturels", "@debut": "1972-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136187", "@fin": "2006-07-01", "#text": "Chapitre III : De la filiation naturelle.", "@debut": "1972-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006117789", "@fin": "2999-01-01", "#text": "Titre VII : De la filiation", "@debut": "1972-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006089697", "@fin": "2999-01-01", "#text": "Livre Ier : Des personnes", "@debut": "1804-03-21" } ] }, "@cid": "LEGITEXT000006070721", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code civil", "@debut": "1804-03-21", "@id_txt": "LEGITEXT000006070721", "@c_titre_court": "Code civil" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006425580", "@fin": "2006-07-01", "@num": "337", "@etat": "MODIFIE", "@debut": "1972-08-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006425581", "@fin": "2999-01-01", "@num": "337", "@etat": "VIGUEUR", "@debut": "2006-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'acte de naissance portant l'indication de la mère vaut reconnaissance, lorsqu'il est corroboré par la possession d'état.
\n
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Lorsqu'il accueille l'action en contestation, le tribunal peut, dans l'intérêt de l'enfant, fixer les modalités des relations de celui-ci avec la personne qui l'élevait.
\n
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Article 1 AUTONOME VIGUEUR, en vigueur depuis le 03/01/1971 (Loi n°70-1323 du 31 décembre 1970 ABROGEANT L'ART. 337 DU CODE CIVIL RELATIF A LA RECONNAISSANCE FAITE,DURANT LE MARIAGE,PAR UN EPOUX,D'UN ENFANT NATUREL NE AVANT LE MARIAGE,D'UN AUTRE QUE DE SON CONJOINT)