{ "article": { "LEGIARTI000006298274": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 YV", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2011-06-12", "DATE_DEBUT": "2007-05-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006298274", "URL": "article/LEGI/ARTI/00/00/06/29/82/LEGIARTI000006298274.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0046CZXXXXXRA" } }, "NOTA": { "CONTENU": "

Article périmé en conséquence de la péremption de l'article 220 decies du code général des impôts.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 220 decies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006263861", "@num": "1", "#text": "Décret n°2007-723 du 7 mai 2007 - art. 1 () JORF 8 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465678", "@nortexte": "BUDL0750263D", "@numtexte": "2007-723", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-07" }, { "@id": "LEGIARTI000024154183", "@num": "3", "#text": "Décret n°2011-645\n du 9 juin 2011 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000024152033", "@nortexte": "EFIE1112221D", "@numtexte": "2011-645", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "#text": "L'article sera codifié ultérieurement", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "L'article sera codifié ultérieurement", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162184", "@fin": "2011-06-12", "#text": "Section VI sexies : Réduction d'impôt en faveur des petites et moyennes entreprises de croissance", "@debut": "2007-05-08" }, { "@id": "LEGISCTA000046553922", "@fin": "2999-01-01", "#text": "Section VI sexies : Crédit d'impôt pour dépenses d'édition d'œuvres musicales", "@debut": "2022-11-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146815", "@fin": "2999-01-01", "#text": "Chapitre I bis : Impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006298274", "@fin": "2011-06-12", "@num": "46 quater-0 YV", "@etat": "PERIME", "@debut": "2007-05-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046553917", "@fin": "2999-01-01", "@num": "46 quater-0 YV", "@etat": "VIGUEUR", "@debut": "2022-11-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application des dispositions de l'article 220 decies du code général des impôts, les dirigeants s'entendent des gérants, des présidents, des administrateurs, des directeurs généraux et des membres du directoire.
\n
" } }, "LEGIARTI000006263861": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006263861", "URL": "article/LEGI/ARTI/00/00/06/26/38/LEGIARTI000006263861.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FCHLWXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006298274", "@num": "46 quater-0 YV", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YP (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298275", "@num": "46 quater-0 YW", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YW (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000465678", "@nor": "BUDL0750263D", "@num": "2007-723", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2007-723 du 7 mai 2007 pris pour l'application de l'article 220 decies du code général des impôts relatif à la réduction d'impôt en faveur des petites et moyennes entreprises de croissance et modifiant l'annexe III à ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000465678", "@c_titre_court": "Décret n°2007-723 du 7 mai 2007" }, { "@fin": "2999-01-01", "#text": "Décret n°2007-723 du 7 mai 2007 pris pour l'application de l'article 220 decies du code général des impôts relatif à la réduction d'impôt en faveur des petites et moyennes entreprises de croissance et modifiant l'annexe III à ce code.", "@debut": "2007-05-08", "@id_txt": "LEGITEXT000006056151", "@c_titre_court": "Décret n°2007-723 du 7 mai 2007" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "2007-05-08", "@date_signature": "2007-05-07" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006263861", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002101889", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000024154183": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000024154183", "URL": "article/LEGI/ARTI/00/00/24/15/41/LEGIARTI000024154183.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021780809", "@num": "10 GA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 GA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343230", "@num": "111 quater A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343496", "@num": "111 quater M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179734", "@num": "41 DGA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DGA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021948952", "@num": "46 quater-0 ZD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022006664", "@num": "46 quaterdecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quaterdecies W (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179333", "#text": "Code général des impôts, annexe 3, CGIAN3. - 12° : Crédit d'impôt en faveur des jeunes prena... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000024180590", "#text": "Code général des impôts, annexe 3, CGIAN3. - Section V : Redevance sur les paris hippiques e... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162231", "#text": "Code général des impôts, annexe 3, CGIAN3. - Section V quaterdecies : Crédit d'impôt en fave... (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162233", "#text": "Code général des impôts, annexe 3, CGIAN3. - Section V sexdecies : Crédit d'impôt pour dépen... (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162186", "#text": "Code général des impôts, annexe 3, CGIAN3. - Section VI nonies : Crédit d'impôt pour dépense... (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162184", "#text": "Code général des impôts, annexe 3, CGIAN3. - Section VI sexies : Réduction d'impôt en faveur... (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182404", "@num": "111 H bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182393", "@num": "111 H quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quindecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182400", "@num": "111 H terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H terdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182569", "@num": "2 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 duodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182565", "@num": "2 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182561", "@num": "2 terdecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182555", "@num": "2 terdecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182544", "@num": "2 terdecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182388", "@num": "299 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182382", "@num": "321 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 321 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024180619", "@num": "331 W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 W (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182374", "@num": "344 undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 undecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182363", "@num": "350 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quinquies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182514", "@num": "38 septdecies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 septdecies G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182540", "@num": "38 sexdecies GA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies GA (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182522", "@num": "38 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182358", "@num": "404 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298023", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182503", "@num": "46 AG duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AG duodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182490", "@num": "46 AG sexdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AG sexdecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021667436", "@num": "46 AO ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AO ter (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298038", "@num": "46 AX bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AX bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298151", "@num": "46 AX ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AX ter (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024167857", "@num": "46 AZA nonies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AZA nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021925370", "@num": "46 AZD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AZD (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298274", "@num": "46 quater-0 YV", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YV (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298275", "@num": "46 quater-0 YW", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YW (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298283", "@num": "46 quater-0 YZE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZE (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298284", "@num": "46 quater-0 YZF", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZF (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182468", "@num": "46-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298586", "@num": "49 septies ZA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZA (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298596", "@num": "49 septies ZI", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZI (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298597", "@num": "49 septies ZJ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZJ (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298598", "@num": "49 septies ZK", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZK (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298604", "@num": "49 septies ZP", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZP (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298605", "@num": "49 septies ZQ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZQ (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182408", "@num": "96 P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 P (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000024152033", "@nor": "EFIE1112221D", "@num": "2011-645", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2011-645 du 9 juin 2011 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000024152033", "@c_titre_court": "Décret n°2011-645 du 9 juin 2011" }, { "@fin": "2999-01-01", "#text": "Décret n° 2011-645 du 9 juin 2011 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2011-06-12", "@id_txt": "LEGITEXT000024154156", "@c_titre_court": "Décret n°2011-645 du 9 juin 2011" } ], "@ministere": "Ministère de l'économie, des finances et de l'industrie", "@date_publi": "2011-06-11", "@date_signature": "2011-06-09", "@num_parution_jo": "0135" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000024154183", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000024152872", "@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 AZD, Art. 46 AZA nonies
\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. 38 sexdecies GA, Art. 38 sexdecies J, Art. 38 septdecies G, Art. 41 ZZ quinquies, Art. 46 AG duodecies, Art. 46 AG sexdecies, Art. 46 AO ter, Art. 46 AX, Art. 46 AX bis, Art. 46 AX ter, Sct. 12° : Crédit d'impôt en faveur des jeunes prenant un métier rencontrant des difficultés de recrutement, Art. 46-0 B, Art. 46 quater-0 YV, Art. 46 quater-0 YW, Sct. Section VI sexies : Réduction d'impôt en faveur des petites et moyennes entreprises de croissance, Art. 46 quater-0 YZE, Art. 46 quater-0 YZF, Sct. Section VI nonies : Crédit d'impôt pour dépenses de distribution d'oeuvres audiovisuelles, Art. 49 septies ZA, Art. 49 septies ZI, Art. 49 septies ZJ, Art. 49 septies ZK, Sct. Section V quaterdecies : Crédit d'impôt en faveur de l'emploi de réservistes, Art. 49 septies ZP, Art. 49 septies ZQ, Sct. Section V sexdecies : Crédit d'impôt pour dépenses de formation à l'économie de l'entreprise et aux dispositifs d'épargne salariale et d'actionnariat salarié, Art. 96 P, Art. 111 H bis, Art. 111 H terdecies, Art. 111 H quindecies, Art. 299 bis, Art. 321 H, Sct. Section V : Redevance sur les paris hippiques en ligne perçue au profit des sociétés de courses, Art. 331 W, Art. 344 undecies, Art. 350 quinquies, Art. 404 B\n
\n

\n
" } }, "LEGIARTI000006298275": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 YW", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2011-06-12", "DATE_DEBUT": "2007-05-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006298275", "URL": "article/LEGI/ARTI/00/00/06/29/82/LEGIARTI000006298275.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0046CZXXXXXSA" } }, "NOTA": { "CONTENU": "

Article périmé en conséquence de la péremption de l'article 220 decies du code général des impôts.

" }, "LIENS": { "LIEN": [ { "#text": "Code général des impôts annexe 3, CGIAN3 360", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006263861", "@num": "1", "#text": "Décret n°2007-723 du 7 mai 2007 - art. 1 () JORF 8 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465678", "@nortexte": "BUDL0750263D", "@numtexte": "2007-723", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-07" }, { "@id": "LEGIARTI000024154183", "@num": "3", "#text": "Décret n°2011-645\n du 9 juin 2011 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000024152033", "@nortexte": "EFIE1112221D", "@numtexte": "2011-645", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "LEGIARTI000025042435", "@num": "R741-8-1", "#text": "Code rural et de la pêche maritime - art. R741-8-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "L'article sera codifié ultérieurement", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "L'article sera codifié ultérieurement", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162184", "@fin": "2011-06-12", "#text": "Section VI sexies : Réduction d'impôt en faveur des petites et moyennes entreprises de croissance", "@debut": "2007-05-08" }, { "@id": "LEGISCTA000046553922", "@fin": "2999-01-01", "#text": "Section VI sexies : Crédit d'impôt pour dépenses d'édition d'œuvres musicales", "@debut": "2022-11-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146815", "@fin": "2999-01-01", "#text": "Chapitre I bis : Impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006298275", "@fin": "2011-06-12", "@num": "46 quater-0 YW", "@etat": "PERIME", "@debut": "2007-05-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046553912", "@fin": "2999-01-01", "@num": "46 quater-0 YW", "@etat": "VIGUEUR", "@debut": "2022-11-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application des dispositions des articles 220 S et 220 decies du code général des impôts, les entreprises déposent une déclaration spéciale conforme à un modèle établi par l'administration avec le relevé de solde mentionné à l'article 360 auprès du comptable de la direction générale des impôts.
\n
S'agissant des sociétés relevant du régime des groupes de sociétés prévu à l'article 223 A du code général des impôts, la société mère joint les déclarations spéciales des sociétés du groupe au relevé de solde relatif au résultat d'ensemble.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006263861", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298274", "typelien": "CREATION" }, { "article_id": "LEGIARTI000024154183", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298274", "typelien": "PERIME" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006298274", "liens_entrants": true }

Article 46 quater-0 YV AUTONOME PERIME, en vigueur du 08/05/2007 au 12/06/2011 (Code général des impôts, annexe III)