{ "article": { "LEGIARTI000006297607": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "10 D", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2015-06-06", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006297607", "URL": "article/LEGI/ARTI/00/00/06/29/76/LEGIARTI000006297607.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0010AVXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030675081", "@num": "3", "#text": "DÉCRET n°2015-608 du 3 juin 2015 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000030673448", "@nortexte": "FCPE1507720D", "@numtexte": "2015-608", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "LEGIARTI000018617841", "@num": "10 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197079", "@fin": "2015-06-06", "#text": "c : Dispositions communes", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000030695540", "@fin": "2999-01-01", "#text": "c", "@debut": "2015-06-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191334", "@fin": "2015-06-06", "#text": "D : Provisions pour reconstitution des gisements", "@debut": "1975-12-31" }, { "@id": "LEGISCTA000030695545", "@fin": "2999-01-01", "#text": "D", "@debut": "2015-06-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179288", "@fin": "2999-01-01", "#text": "III : Bénéfices industriels et commerciaux", "@debut": "1975-12-31" } ] }, "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": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006297607", "@fin": "2015-06-06", "@num": "10 D", "@etat": "PERIME", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La provision pour reconstitution des gisements est inscrite au passif du bilan de l'entreprise sous une rubrique spéciale faisant ressortir le montant des dotations de chaque exercice.
\n
" } }, "LEGIARTI000018617841": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "10 A", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2015-06-06", "DATE_DEBUT": "2008-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000018617841", "URL": "article/LEGI/ARTI/00/00/18/61/78/LEGIARTI000018617841.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence des articles 5 et 8 de la loi n° 2003-276 du 28 mars 2003.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030675081", "@num": "3", "#text": "DÉCRET n°2015-608 du 3 juin 2015 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000030673448", "@nortexte": "FCPE1507720D", "@numtexte": "2015-608", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "LEGIARTI000018617859", "@num": "10 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297607", "@num": "10 D", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 10 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197077", "@fin": "2015-06-06", "#text": "a : Entreprises de recherches et d'exploitation d'hydrocarbures.", "@debut": "1975-12-31" }, { "@id": "LEGISCTA000030695547", "@fin": "2999-01-01", "#text": "a", "@debut": "2015-06-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191334", "@fin": "2015-06-06", "#text": "D : Provisions pour reconstitution des gisements", "@debut": "1975-12-31" }, { "@id": "LEGISCTA000030695545", "@fin": "2999-01-01", "#text": "D", "@debut": "2015-06-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179288", "@fin": "2999-01-01", "#text": "III : Bénéfices industriels et commerciaux", "@debut": "1975-12-31" } ] }, "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": "LEGIARTI000006297601", "@fin": "2008-04-03", "@num": "10 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000018617841", "@fin": "2015-06-06", "@num": "10 A", "@etat": "PERIME", "@debut": "2008-04-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les entreprises, sociétés et organismes de toute nature qui effectuent la recherche et l'exploitation des hydrocarbures liquides ou gazeux dans la France métropolitaine, dans les départements et collectivités d'outre-mer, dans les Etats de la Communauté, ainsi qu'en Algérie, au Maroc, en Tunisie, au Togo et au Cameroun sont, à partir des exercices clos en 1952, autorisés à constituer en franchise d'impôt sur le revenu ou d'impôt sur les sociétés des provisions pour reconstitution des gisements, dans les conditions prévues aux articles 10 B, 10 C et 10 D à 10 F.

" } }, "LEGIARTI000030675081": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030675081", "URL": "article/LEGI/ARTI/00/00/30/67/50/LEGIARTI000030675081.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000030695647", "#text": "Code général des impôts, annexe 3, CGIAN3. - 12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000030695545", "#text": "Code général des impôts, annexe 3, CGIAN3. - D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006199036", "#text": "Code général des impôts, annexe 3, CGIAN3. - Provisions constituées à partir de 1972 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000030695547", "#text": "Code général des impôts, annexe 3, CGIAN3. - a (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000030695543", "#text": "Code général des impôts, annexe 3, CGIAN3. - b (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000030695540", "#text": "Code général des impôts, annexe 3, CGIAN3. - c (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617841", "@num": "10 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617859", "@num": "10 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617838", "@num": "10 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 C (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297607", "@num": "10 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 D (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043695", "@num": "10 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 E (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043675", "@num": "10 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 F (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043685", "@num": "10 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 G (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695840", "@num": "111-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695496", "@num": "2 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 duodecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695401", "@num": "2 octodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 octodecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695489", "@num": "2 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695480", "@num": "2 terdecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695467", "@num": "2 terdecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695450", "@num": "2 terdecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695427", "@num": "2 terdecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695410", "@num": "2 terdecies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies F (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695831", "@num": "321 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 321 H (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695828", "@num": "322 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 O (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029389157", "@num": "325 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 325 bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029037191", "@num": "328 J bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 J bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029037195", "@num": "328 J ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 J ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695812", "@num": "328 M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695805", "@num": "328 N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 N (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695802", "@num": "331 W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 W (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695761", "@num": "344 undecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 undecies A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695721", "@num": "344-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344-0 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695678", "@num": "350 nonies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 nonies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695690", "@num": "350 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quater (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695649", "@num": "350 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quindecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299680", "@num": "381 U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 U (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299681", "@num": "381 V", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 V (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299683", "@num": "381 W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 W (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024678956", "@num": "381 X", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 X (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520134", "@num": "39 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 C (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179743", "@num": "39 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 D (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520130", "@num": "39 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 E (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695613", "@num": "406 undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 undecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695585", "@num": "46 AG duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AG duodecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695594", "@num": "46 AGI", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AGI (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695582", "@num": "46 AX", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AX (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298240", "@num": "46 quater-0 YF", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YF (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298241", "@num": "46 quater-0 YG", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YG (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298242", "@num": "46 quater-0 YH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YH (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298244", "@num": "46 quater-0 YI", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YI (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298246", "@num": "46 quater-0 YJ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YJ (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695880", "@num": "49 ZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 ZB (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695871", "@num": "49 septies ZZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZB (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695860", "@num": "49 septies ZZG", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZG (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695853", "@num": "58 P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 58 P (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023503517", "@num": "73-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73-0 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000030673448", "@nor": "FCPE1507720D", "@num": "2015-608", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2015-608 du 3 juin 2015 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000030673448", "@c_titre_court": "DÉCRET n°2015-608 du 3 juin 2015" }, { "@fin": "2999-01-01", "#text": "Décret n° 2015-608 du 3 juin 2015 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2015-06-06", "@id_txt": "LEGITEXT000030675063", "@c_titre_court": "DÉCRET n°2015-608 du 3 juin 2015" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2015-06-05", "@date_signature": "2015-06-03", "@num_parution_jo": "0128" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000030675081", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000030673794", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 46 quater-0 YF, Art. 46 quater-0 YG, Art. 46 quater-0 YH, Art. 46 quater-0 YI, Art. 46 quater-0 YJ, Art. 49 N, Art. 49 O, Art. 49 ZB, Art. 49 septies ZZB, Art. 49 septies ZZG, Art. 58 P, Art. 73-0 A, Art. 111-0 B, Art. 321 H, Art. 322 O, Art. 325 bis, Art. 328 J bis, Art. 328 J ter, Art. 328 M, Art. 328 N, Art. 331 W, Art. 344 undecies A, Art. 344-0 B, Art. 350 quater, Art. 350 nonies, Art. 350 quindecies, Sct. 12, Art. 381 U, Art. 381 V, Art. 381 W, Art. 381 X, Art. 406 undecies\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 2 duodecies, Art. 2 terdecies, Art. 2 terdecies A, Art. 2 terdecies B, Art. 2 terdecies C, Art. 2 terdecies D, Art. 2 terdecies F, Art. 2 octodecies\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 10 A, Art. 10 B, Art. 10 C, Art. 10 D, Art. 10 E, Art. 10 F, Art. 10 G, Sct. D :, Sct. a, Sct. b, Sct. Provisions constituées à partir de 1972, Sct. c, Art. 38 sexdecies-0 A, Art. 38 septdecies A, Art. 38 septdecies D
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 39 C, Art. 39 D, Art. 39 E, Art. 46 AGI, Art. 46 AG duodecies, Art. 46 AX\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000018617841", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006297607", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030675081", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006297607", "typelien": "PERIME" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006297607", "liens_entrants": true }

Article 10 D AUTONOME PERIME, en vigueur du 01/07/1979 au 06/06/2015 (Code général des impôts, annexe III)