{ "article": { "LEGIARTI000006297689": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38 sexdecies JJ", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-04", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006297689", "URL": "article/LEGI/ARTI/00/00/06/29/76/LEGIARTI000006297689.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0038CGXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 69", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 38 sexdecies JE", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006325287", "@num": "8", "#text": "Décret n°87-642 du 6 août 1987 - art. 8 (V) JORF 8 août 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000695686", "@nortexte": "BUDF8720067D", "@numtexte": "87-642", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-08-06" }, { "@id": "LEGIARTI000006237652", "@num": "2", "#text": "Décret n°2005-1 du 3 janvier 2005 - art. 2 () JORF 4 janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000446153", "@nortexte": "ECOF0420176D", "@numtexte": "2005-1", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-01-03" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006318867", "@num": "30", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 30 (V) JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191352", "@fin": "2006-01-01", "#text": "C bis : Régime transitoire d'imposition", "@debut": "1987-08-10" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006297689", "@fin": "2005-01-04", "@num": "38 sexdecies JJ", "@etat": "ABROGE", "@debut": "1994-09-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de l'article 38 sexdecies JE s'appliquent aux exploitants relevant du régime transitoire pour l'application du IV de l'article 69 du code général des impôts.
\n
" } }, "LEGIARTI000006237652": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006237652", "URL": "article/LEGI/ARTI/00/00/06/23/76/LEGIARTI000006237652.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FCHECXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006296577", "@num": "38 sexdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296592", "@num": "38 sexdecies D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296593", "@num": "38 sexdecies D bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296610", "@num": "38 sexdecies JB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies JB (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296617", "@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": "LEGIARTI000006296621", "@num": "38 sexdecies JG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies JG (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297687", "@num": "38 sexdecies JH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies JH (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297688", "@num": "38 sexdecies JI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies JI (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297689", "@num": "38 sexdecies JJ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies JJ (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296645", "@num": "38 sexdecies OE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies OE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297703", "@num": "38 sexdecies OH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies OH (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297710", "@num": "38 sexdecies OJ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies OJ (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296654", "@num": "38 sexdecies P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296657", "@num": "38 sexdecies Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296668", "@num": "38 sexdecies RB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies RB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297717", "@num": "38 sexdecies RD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies RD (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297718", "@num": "38 sexdecies RE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies RE (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296677", "@num": "38 sexdecies T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297694", "@num": "38 sexdecies-0 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies-0 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296620", "@num": "38 sexdecies JF", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies JF (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000446153", "@nor": "ECOF0420176D", "@num": "2005-1", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2005-1 du 3 janvier 2005 relatif aux modalités de changement du mode d'imposition des entreprises équestres en application de l'article 63 du code général des impôts et portant diverses mesures de simplification en matière de fiscalité agricole", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000446153", "@c_titre_court": "Décret n°2005-1 du 3 janvier 2005" }, { "@fin": "2999-01-01", "#text": "Décret n°2005-1 du 3 janvier 2005 relatif aux modalités de changement du mode d'imposition des entreprises équestres en application de l'article 63 du code général des impôts et portant diverses mesures de simplification en matière de fiscalité agricole.", "@debut": "2005-01-04", "@id_txt": "LEGITEXT000006021904", "@c_titre_court": "Décret n°2005-1 du 3 janvier 2005" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "2005-01-04", "@date_signature": "2005-01-03" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006237652", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002459050", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006318867": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "30", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1993-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006318867", "URL": "article/LEGI/ARTI/00/00/06/31/88/LEGIARTI000006318867.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGAXXXXXX030AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 69", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000509319", "#text": "LOI 93-1352 1993-12-30 Finances pour 1994 JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006297689", "@num": "38 sexdecies JJ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies JJ (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302475", "@num": "68 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 68 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314497", "@num": "69", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163181", "@fin": "2999-01-01", "#text": "5 : mesures diverses.", "@debut": "1993-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147470", "@fin": "2999-01-01", "#text": "B : mesures fiscales", "@debut": "1993-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134089", "@fin": "2999-01-01", "#text": "I : impôts et revenus autorisés", "@debut": "1993-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114715", "@fin": "2999-01-01", "#text": "Titre Ier : dispositions relatives aux ressources", "@debut": "1993-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084559", "@fin": "2999-01-01", "#text": "Première partie : conditions générales de l'équilibre financier", "@debut": "1993-12-31" } ] }, "@cid": "JORFTEXT000000509319", "@nor": "BUDX9300137L", "@num": "93-1352", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi de finances pour 1994 (n° 93-1352 du 30 décembre 1993)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000509319", "@c_titre_court": "Loi n° 93-1352 du 30 décembre 1993" }, { "@fin": "2999-01-01", "#text": "Loi n° 93-1352 du 30 décembre 1993 de finances pour 1994", "@debut": "1993-12-31", "@id_txt": "LEGITEXT000006069145", "@c_titre_court": "Loi n° 93-1352 du 30 décembre 1993" } ], "@date_publi": "1993-12-31", "@date_signature": "1993-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006318867", "@fin": "2999-01-01", "@num": "30", "@etat": "VIGUEUR", "@debut": "1993-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. et II. Paragraphes modificateurs
\n
III. Ces dispositions s'appliquent pour les exercices ouverts à compter du 1er janvier 1994. Toutefois, les exploitants soumis de droit au régime transitoire peuvent opter avant le 1er mai 1994 pour un régime réel d'imposition au titre de l'exercice ouvert le 1er janvier 1994 dans les conditions prévues pour l'application de l'article 69 du code général des impôts.
" } }, "LEGIARTI000006325287": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1987-08-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006325287", "URL": "article/LEGI/ARTI/00/00/06/32/52/LEGIARTI000006325287.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHQFXXXXXX008AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 69", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 38 sexdecies JE", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006297689", "@num": "38 sexdecies JJ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies JJ (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000695686", "@nor": "BUDF8720067D", "@num": "87-642", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°87-642 du 6 août 1987 RELATIF A LA DETERMINATION DU REVENU IMPOSABLE DES EXPLOITANTS AGRICOLES SOUMIS AU REGIME TRANSITOIRE D'IMPOSITION,AUX DECLARATIONS ET DOCUMENTS QU'ILS DOIVENT PRODUIRE ET TENIR ET AUX OPTIONS QU'ILS PEUVENT FORMULER", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000695686", "@c_titre_court": "Décret n°87-642 du 6 août 1987" }, { "@fin": "2999-01-01", "#text": "Décret n°87-642 du 6 août 1987 relatif à la détermination du revenu imposable des exploitants agricoles soumis au régime transitoire d'imposition, aux déclarations et documents qu'ils doivent produire et tenir et aux options qu'ils peuvent formuler", "@debut": "1987-08-08", "@id_txt": "LEGITEXT000006066111", "@c_titre_court": "Décret n°87-642 du 6 août 1987" } ], "@date_publi": "1987-08-08", "@date_signature": "1987-08-06" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006325287", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "1987-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de l'article 38 sexdecies JE de l'annexe III déjà citée sont applicables aux exploitants relevant du régime transitoire pour l'application du IV de l'article 69 du code déjà cité.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006318867", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006297689", "typelien": "PEREMPTION" }, { "article_id": "LEGIARTI000006237652", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006297689", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006325287", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006297689", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006297689", "liens_entrants": true }

Article 38 sexdecies JJ AUTONOME ABROGE, en vigueur du 02/09/1994 au 04/01/2005 (Code général des impôts, annexe III)