{ "article": { "LEGIARTI000006293722": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38 ter", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1976-12-30", "DATE_DEBUT": "1976-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006293722", "URL": "article/LEGI/ARTI/00/00/06/29/37/LEGIARTI000006293722.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0038ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006316970", "@num": "62", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 62 (P) JORF 30 DECEMBRE 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006330214", "@num": "1", "#text": "Décret n°96-632 du 16 juillet 1996 - art. 1 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000173689", "@nortexte": "BUDF9620653D", "@numtexte": "96-632", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-07-16" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191222", "@fin": "2999-01-01", "#text": "12 : Régime simplifié d'imposition", "@debut": "1984-03-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179186", "@fin": "2999-01-01", "#text": "I bis : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161970", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146655", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006293722", "@fin": "1976-12-30", "@num": "38 ter", "@etat": "ABROGE", "@debut": "1976-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
(Abrogé).
\n
" } }, "LEGIARTI000006316970": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "62", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1976-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006316970", "URL": "article/LEGI/ARTI/00/00/06/31/69/LEGIARTI000006316970.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEAPXXXXXX062AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 302 septies A, 53, 54, 302 ter I", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006290579", "@num": "36", "#text": "Loi n°66-879 du 29 novembre 1966 - art. 36 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000692471", "@numtexte": "66-879", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-11-29" }, { "@id": "JORFTEXT000000522254", "#text": "LOI 76-1232 1976-12-29 Finances pour 1977 JORF 30 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006293722", "@num": "38 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 38 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134015", "@fin": "2007-09-01", "#text": "REGIME DU BENEFICE REEL DES PETITES ET MOYENNES ENTREPRISES.", "@debut": "1976-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114610", "@fin": "2007-09-01", "#text": "BENEFICES INDUSTRIELS ET COMMERCIAUX", "@debut": "1976-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084433", "@fin": "2999-01-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1976-12-30" } ] }, "@cid": "JORFTEXT000000522254", "@num": "76-1232", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°76-1232 du 29 décembre 1976 DE FINANCES POUR 1977", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000522254", "@c_titre_court": "Loi n°76-1232 du 29 décembre 1976" }, { "@fin": "2999-01-01", "#text": "Loi n° 76-1232 du 29 décembre 1976 DE FINANCES POUR 1977", "@debut": "1976-12-30", "@id_txt": "LEGITEXT000006068540", "@c_titre_court": "Loi n° 76-1232 du 29 décembre 1976" } ], "@date_publi": "1976-12-30", "@date_signature": "1976-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316970", "@fin": "2007-09-01", "@num": "62", "@etat": "PERIME", "@debut": "1976-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Le régime simplifié d'imposition prévu par l'article 302 septies A du code général des impôts est abrogé en ce qui concerne l'imposition des bénéfices industriels et commerciaux.
\n
Il est institué un régime du bénéfice réel pour les petites et moyennes entreprises qui comporte des obligations allégées suivant les règles figurant au II.
\n
II - La déclaration de résultat que ces entreprises souscrivent en application de l'article 53 du code général des impôts comporte :
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- un compte simplifié de résultat fiscal faisant apparaître le bénéfice brut ainsi que les frais et les charges ;
\n
- un tableau des amortissements ;
\n
- le relevé des provisions.
\n
Ces entreprises sont, par ailleurs, dispensées de fournir à l'administration le bilan et les autres documents prévus par le premier alinéa de l'article 54 du code général des impôts. En outre, lors des vérifications de comptabilité, elles sont dispensées de présenter leur bilan.
\n
III - Le bénéfice des dispositions du II est réservé :
\n
a) aux entreprises normalement placées sous le régime du forfait et qui optent pour le régime du bénéfice réel ;
\n
b) aux autres entreprises dont le chiffre d'affaires n'excède pas le double des limites prévues au I de l'article 302 ter du code général des impôts ainsi qu'aux sociétés civiles de moyens définies à l'article 36 de la loi n° 66-879 du 29 novembre 1966.
\n
Les entreprises conservent le bénéfice de ces dispositions pour la première année au cours de laquelle le chiffre d'affaires limite fixé à l'alinéa précédent est dépassé, sauf en cas de changement d'activité.
\n
IV - Les personnes morales passibles de l'impôt sur les sociétés dont le chiffre d'affaires n'excède pas les limites définies au III b sont admises au bénéfice des dispositions du II. Toutefois, elles produisent un bilan en conformité avec le code de commerce.
\n
\n
V - Un décret en Conseil d'Etat, publié au plus tard le 30 avril 1977, fixe les conditions dans lesquelles les entreprises visées au III b et au IV peuvent renoncer au bénéfice du présent article, ainsi que les conditions d'exercice de l'option prévue au III a.
\n
\n
VI - Les dispositions du présent article s'appliquent pour la première fois aux bénéfices réalisés à compter du 1er janvier 1977.
\n
" } }, "LEGIARTI000006330214": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006330214", "URL": "article/LEGI/ARTI/00/00/06/33/02/LEGIARTI000006330214.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHLZXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006293667", "@num": "1", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293671", "@num": "15", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 15 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293674", "@num": "16", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 16 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293677", "@num": "16 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 16 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293678", "@num": "16 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 16 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293676", "@num": "16 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 16 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293682", "@num": "17", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 17 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293683", "@num": "18", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 18 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293685", "@num": "19", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 19 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293668", "@num": "2", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293686", "@num": "20", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 20 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293687", "@num": "21", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 21 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293688", "@num": "22", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293693", "@num": "25", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293694", "@num": "26", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293696", "@num": "28", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293697", "@num": "29", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293698", "@num": "29 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 29 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293699", "@num": "30", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293713", "@num": "32 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 32 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293716", "@num": "33", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 33 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293717", "@num": "34", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293718", "@num": "35", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293719", "@num": "36", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293666", "@num": "37", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 37 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295135", "@num": "38 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 38 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293722", "@num": "38 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 38 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293665", "@num": "4 à 14", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 4 à 14 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000173689", "@nor": "BUDF9620653D", "@num": "96-632", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 96-632 du 16 juillet 1996 pris pour l'application de l'article 29 de la loi no 96-314 du 12 avril 1996 portant diverses dispositions d'ordre économique et financier et modifiant l'annexe II du code général des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000173689", "@c_titre_court": "Décret n°96-632 du 16 juillet 1996" }, { "@fin": "2999-01-01", "#text": "Décret n°96-632 du 16 juillet 1996 pris pour l'application de l'article 29 de la loi n° 96-314 du 12 avril 1996 portant diverses dispositions d'ordre économique et financier et modifiant l'annexe II du code général des impôts", "@debut": "1996-07-18", "@id_txt": "LEGITEXT000005621383", "@c_titre_court": "Décret n°96-632 du 16 juillet 1996" } ], "@ministere": "MINISTERE DE L'ECONOMIE ET DES FINANCES", "@date_publi": "1996-07-18", "@date_signature": "1996-07-16", "@num_parution_jo": "0166" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006330214", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006330214", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006293722", "typelien": "TXT_ASSOCIE" }, { "article_id": "LEGIARTI000006316970", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006293722", "typelien": "ABROGATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006293722", "liens_entrants": true }

Article 38 ter AUTONOME ABROGE, en vigueur du 29/12/1976 au 30/12/1976 (Code général des impôts, annexe II)