{ "article": { "LEGIARTI000006296552": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-07-09", "DATE_DEBUT": "1984-03-17" } }, "META_COMMUN": { "ID": "LEGIARTI000006296552", "URL": "article/LEGI/ARTI/00/00/06/29/65/LEGIARTI000006296552.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0038AHXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39 1 5°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 53 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 54 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317426", "@num": "113", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 113 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006324365", "@num": "1", "#text": "Décret n°84-184 du 14 mars 1984 - art. 1 () JORF 17 mars 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000881913", "@numtexte": "84-184", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-14" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162108", "@fin": "1987-08-10", "#text": "BENEFICES INDUSTRIELS ET COMMERCIAUX *BIC*.", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296551", "@fin": "1983-12-30", "@num": "38 sexies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296552", "@fin": "1987-07-09", "@num": "38 sexies", "@etat": "MODIFIE", "@debut": "1984-03-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296553", "@fin": "2022-02-21", "@num": "38 sexies", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045195248", "@fin": "2999-01-01", "@num": "38 sexies", "@etat": "VIGUEUR", "@debut": "2022-02-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La dépréciation des immobilisations qui ne se déprécient pas de manière irréversible, notamment les terrains, les fonds de commerce, les titres de participation, donne lieu à la constitution de provisions dans les conditions prévues aux articles 39-1-5° et 54 quinquies du code général des impôts.
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" } }, "LEGIARTI000006317426": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "113", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1984-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006317426", "URL": "article/LEGI/ARTI/00/00/06/31/74/LEGIARTI000006317426.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECSXXXXXX113AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 54, 39 1 5°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000319977", "#text": "LOI 83-1179 1983-12-29 Finances pour 1984 JORF 30 DECEMBRE 1983 en vigueur 1 JANVIER 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006295290", "@num": "102 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295297", "@num": "102 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295276", "@num": "126", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 126 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295422", "@num": "171 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296552", "@num": "38 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307559", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307592", "@num": "39 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307775", "@num": "54 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 54 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147431", "@fin": "2999-01-01", "#text": "g : Mesures de normalisation", "@debut": "1983-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134051", "@fin": "2999-01-01", "#text": "A : Mesures fiscales", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114680", "@fin": "2999-01-01", "#text": "Titre II : Dispositions permanentes", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084508", "@fin": "2999-01-01", "#text": "Deuxième partie : Moyens des services et dispositions spéciales", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006317426", "@fin": "2999-01-01", "@num": "113", "@etat": "VIGUEUR", "@debut": "1984-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Pour être admises en franchise d'impôt, les provisions dont la déduction est prévue par des dispositions légales particulières doivent notamment figurer sur le relevé de provisions mentionné à l'article 54 du code général des impôts.
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II - Les matières, produits ou approvisionnements existant en stock à la clôture de chaque exercice et qui peuvent donner lieu à la constitution de la provision pour fluctuation des cours prévue au deuxième alinéa du 5° de 1 de l'article 39 du code général des impôts n'ouvrent pas droit à la provision pour hausse des prix prévue aux quatrième, cinquième et sixième alinéas du même 5°.
\n
" } }, "LEGIARTI000006324365": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006324365", "URL": "article/LEGI/ARTI/00/00/06/32/43/LEGIARTI000006324365.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHICXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006295135", "@num": "38 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 38 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296532", "@num": "38", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296564", "@num": "38 decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296561", "@num": "38 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296559", "@num": "38 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296545", "@num": "38 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296547", "@num": "38 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296552", "@num": "38 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296543", "@num": "38 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296569", "@num": "38 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308436", "@num": "201", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 201 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000881913", "@num": "84-184", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°84-184 du 14 mars 1984 PRIS EN APPLICATION DE L'ART. 74 DE LA LOI DE FINANCES POUR 1984 (831179 DU 29-12-1983) RELATIF AUX DECLARATIONS ET DOCUMENTS A SOUSCRIRE PAR LES ENTREPRISES ET EDICTANT DES DEFINITIONS ET DES REGLES D'EVALUATION AUXQUELLES ELLES DOIVENT SE CONFORMER", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000881913", "@c_titre_court": "Décret n°84-184 du 14 mars 1984" }, { "@fin": "2999-01-01", "#text": "Décret n°84-184 du 14 mars 1984 pris en application de l'article 74 de la loi de finances pour 1984 (n° 83-1179 du 29 décembre 1983) relatif aux déclarations et documents à souscrire par les entreprises et édictant des définitions et des règles d'évaluation auxquelles elles doivent se conformer.", "@debut": "1984-01-01", "@id_txt": "LEGITEXT000006064393", "@c_titre_court": "Décret n°84-184 du 14 mars 1984" } ], "@date_publi": "1984-03-17", "@date_signature": "1984-03-14" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006324365", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
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" } }, "LEGIARTI000006307775": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "54 quinquies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-07-09", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006307775", "URL": "article/LEGI/ARTI/00/00/06/30/77/LEGIARTI000006307775.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0054AEXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39 1 5ème al. 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 38 II", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006317426", "@num": "113", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 113 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000321412", "#text": "Loi 87-502 1987-07-08 art. 5 I 2° JORF 9 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179865", "@fin": "1989-07-14", "#text": "DETERMINATION DES BENEFICES OU REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006307775", "@fin": "1987-07-09", "@num": "54 quinquies", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour être admises en franchise d'impôt [*condition*], les provisions mentionnées au premier alinéa du 5° de l'article 39-1 [*pour pertes et charges*] et les provisions dont la déduction est prévue par des dispositions légales particulières doivent figurer sur le tableau des provisions mentionné à l'article 38-II de l'annexe III au présent code [*formalité obligatoire*].
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006317426", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006296552", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006324365", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006296552", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006296552", "liens_entrants": true }

Article 38 sexies AUTONOME MODIFIE, en vigueur du 17/03/1984 au 09/07/1987 (Code général des impôts, annexe III)