{ "article": { "LEGIARTI000006294476": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-07-01", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006294476", "URL": "article/LEGI/ARTI/00/00/06/29/44/LEGIARTI000006294476.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0242KAXXXXXAB" } }, "NOTA": { "CONTENU": "
NOTA : Un décret en Conseil d'Etat pris en application du 3 de l'article 287 du code général des impôts détermine les modalités de versement et de remboursement des acomptes dus à compter du 1er juillet 1999.
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" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006330888", "@num": "2", "#text": "Décret n°98-1022 du 10 novembre 1998 - art. 2 () JORF 13 novembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209016", "@nortexte": "ECOF9800024D", "@numtexte": "98-1022", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-10" }, { "@id": "LEGIARTI000030066018", "@num": "242 septies J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 septies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030066036", "@num": "242-0 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826453", "@num": "242 septies A", "#text": "Code général des impôts, annexe II, CGIANII. - art. 242 septies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191264", "@fin": "2999-01-01", "#text": "1° : Entreprises dont l'exercice comptable coïncide avec l'année civile", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179226", "@fin": "2025-01-01", "#text": "I : Régime simplifié d'imposition", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000049826466", "@fin": "2999-01-01", "#text": "I : Régime simplifié de déclaration", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162005", "@fin": "2999-01-01", "#text": "Section III ter : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146666", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133666", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294475", "@fin": "1999-03-31", "@num": "242 sexies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294476", "@fin": "1999-07-01", "@num": "242 sexies", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294477", "@fin": "2009-03-23", "@num": "242 sexies", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020425478", "@fin": "2015-01-01", "@num": "242 sexies", "@etat": "MODIFIE", "@debut": "2009-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030066029", "@fin": "2025-01-01", "@num": "242 sexies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049826459", "@fin": "2999-01-01", "@num": "242 sexies", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises placées sous le régime simplifié souscrivent ((au plus tard le 30 avril)) (M) de chaque année une déclaration, conforme au modèle prescrit par l'administration, faisant ressortir les taxes sur le chiffre d'affaires dues au titre de l'année précédente.
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(M) Modification.
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" } }, "LEGIARTI000006330888": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006330888", "URL": "article/LEGI/ARTI/00/00/06/33/08/LEGIARTI000006330888.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHRVXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294495", "@num": "242 septies D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 septies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294486", "@num": "242 septies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 septies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294476", "@num": "242 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295136", "@num": "38 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 38 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000209016", "@nor": "ECOF9800024D", "@num": "98-1022", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 98-1022 du 10 novembre 1998 portant simplification de certains régimes d'imposition et dates de dépôt de déclarations fiscales et modifiant l'annexe II au code général des impôts ainsi que la partie Réglementaire du code de la construction et de l'habitation", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000209016", "@c_titre_court": "Décret n°98-1022 du 10 novembre 1998" }, { "@fin": "2999-01-01", "#text": "Décret n°98-1022 du 10 novembre 1998 portant simplification de certains régimes d'imposition et dates de dépôt de déclarations fiscales et modifiant l'annexe II au code général des impôts ainsi que la partie Réglementaire du code de la construction et de l'habitation", "@debut": "1998-11-13", "@id_txt": "LEGITEXT000005626924", "@c_titre_court": "Décret n°98-1022 du 10 novembre 1998" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "1998-11-13", "@date_signature": "1998-11-10" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006330888", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006330888", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006294476", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006294476", "liens_entrants": true }

Article 242 sexies AUTONOME MODIFIE, en vigueur du 31/03/1999 au 01/07/1999 (Code général des impôts, annexe II)