{ "article": { "LEGIARTI000006296656": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38 sexdecies Q", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-04", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006296656", "URL": "article/LEGI/ARTI/00/00/06/29/66/LEGIARTI000006296656.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0038CZXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 53 A, 175", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317394", "@num": "83", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 83 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317395", "@num": "84", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 84 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000038030089", "@num": "D113-14", "#text": "Code des relations entre le public et l'adminis... - art. D113-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308234", "@num": "172", "#text": "Code général des impôts, CGI. - art. 172 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296660", "@num": "38 sexdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624982", "@num": "38 sexdecies V", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Edition du 20 juillet 1984", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197091", "@fin": "2999-01-01", "#text": "1° : Obligations applicables aux régimes réels", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191354", "@fin": "2999-01-01", "#text": "E : Obligations des exploitants", "@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": "LEGIARTI000006296655", "@fin": "1983-12-30", "@num": "38 sexdecies Q", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296656", "@fin": "2005-01-04", "@num": "38 sexdecies Q", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006296657", "@fin": "2999-01-01", "@num": "38 sexdecies Q", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les exploitants placés sous un régime d'imposition d'après le bénéfice réel sont soumis à l'ensemble des obligations déclaratives incombant aux contribuables désignés à l'article 53 A du code général des impôts. Ils produisent leurs déclarations dans les délais prévus au premier alinéa de l'article 175 du même code.
\n
" } }, "LEGIARTI000006317394": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "83", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1984-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006317394", "URL": "article/LEGI/ARTI/00/00/06/31/73/LEGIARTI000006317394.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECSXXXXXX083AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 69 A, 68 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000319977", "#text": "LOI 83-1179 1983-12-29 Finances pour 1984 JORF 30 DECEMBRE 1983 en vigueur le 1er janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000319977", "#text": "Loi 83-1179 1983-12-29 art. 82", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006296616", "@num": "38 sexdecies JE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies JE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296619", "@num": "38 sexdecies JF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies JF (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296623", "@num": "38 sexdecies K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296629", "@num": "38 sexdecies L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296633", "@num": "38 sexdecies N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296636", "@num": "38 sexdecies OA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies OA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296649", "@num": "38 sexdecies OG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies OG (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296656", "@num": "38 sexdecies Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296659", "@num": "38 sexdecies R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296663", "@num": "38 sexdecies RA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies RA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296670", "@num": "38 sexdecies RC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies RC (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308245", "@num": "175", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 175 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307776", "@num": "69 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 69 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147426", "@fin": "2999-01-01", "#text": "b : Mesures agricoles", "@debut": "1984-01-01" } ] }, "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": "LEGIARTI000006317394", "@fin": "2999-01-01", "@num": "83", "@etat": "VIGUEUR", "@debut": "1984-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Lorsque la moyenne des recettes d'un exploitant agricole, mesurée sur deux années consécutives, dépasse la limite définie à l'article 69 A du code général des impôts, l'intéressé relève de plein droit du régime réel simplifié à compter de la première année suivant cette période biennale.
\n
Lorsque la moyenne des recettes, mesurée dans les mêmes conditions, dépasse la limite fixée au II de l'article 82 de la présente loi de finances, l'intéressé est soumis obligatoirement au régime du bénéfice réel normal à compter de la première année suivant la période biennale considérée.
\n
Les options prévues à l'article 68 B du code général des impôts doivent être formulées avant le 1er mai de la première année à laquelle elle s'applique.
\n
Les dispositions du présent paragraphe s'appliquent, pour la première fois, pour la détermination du régime fiscal des agriculteurs au titre de l'année 1984.
\n
II - Les exploitants agricoles imposés, en raison du montant de leurs recettes, d'après un régime de bénéfice réel au titre de l'année 1984 ou d'une année ultérieure, sont soumis définitivement à un régime de cette nature.
\n
Alinéa modificateur.
" } }, "LEGIARTI000006317395": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "84", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1984-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006317395", "URL": "article/LEGI/ARTI/00/00/06/31/73/LEGIARTI000006317395.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECSXXXXXX084AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000319977", "#text": "LOI 83-1179 1983-12-29 Finances pour 1984 JORF 30 DECEMBRE 1983 en vigueur le 1er janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006296610", "@num": "38 sexdecies JB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies JB (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296643", "@num": "38 sexdecies OE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies OE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296647", "@num": "38 sexdecies OF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies OF (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296656", "@num": "38 sexdecies Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296665", "@num": "38 sexdecies RB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies RB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308245", "@num": "175", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 175 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302511", "@num": "74", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 74 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307817", "@num": "74 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 74 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147426", "@fin": "2999-01-01", "#text": "b : Mesures agricoles", "@debut": "1984-01-01" } ] }, "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": "LEGIARTI000006317395", "@fin": "2999-01-01", "@num": "84", "@etat": "VIGUEUR", "@debut": "1984-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I, II, III Paragraphes modificateurs.
\n
IV - Les dispositions du présent article sont applicables pour la première fois pour la détermination des revenus imposables au titre de l'année 1984.
" } }, "LEGIARTI000006307776": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "69 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-12-31", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006307776", "URL": "article/LEGI/ARTI/00/00/06/30/77/LEGIARTI000006307776.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0069ABXXXXXBA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047622475", "@num": "69", "#text": "Code général des impôts, CGI. - art. 69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006317394", "@num": "83", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 83 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307776", "@fin": "1986-12-31", "@num": "69 B", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307777", "@fin": "1994-09-02", "@num": "69 B", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307778", "@fin": "2002-01-01", "@num": "69 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307779", "@fin": "2005-01-01", "@num": "69 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006307780", "@fin": "2016-01-01", "@num": "69 B", "@etat": "ABROGE", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les exploitants agricoles imposés, en raison de leurs recettes, d'après un régime de bénéfice réel au titre de l'année 1984 ou d'une année ultérieure, sont soumis définitivement à un régime de cette nature.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006317395", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006296656", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006317394", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006296656", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006296656", "liens_entrants": true }

Article 38 sexdecies Q AUTONOME MODIFIE, en vigueur du 30/12/1983 au 04/01/2005 (Code général des impôts, annexe III)