{ "article": { "LEGIARTI000006298284": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 YZF", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2011-06-12", "DATE_DEBUT": "2007-11-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006298284", "URL": "article/LEGI/ARTI/00/00/06/29/82/LEGIARTI000006298284.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0046DAXXXXXDA" } }, "NOTA": { "CONTENU": "

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

" }, "LIENS": { "LIEN": [ { "#text": "CGI 220 duodecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006269460", "@num": "1", "#text": "Décret n°2007-1579 du 7 novembre 2007 - art. 1 () JORF 9 novembre 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000283914", "@nortexte": "ECEL0759165D", "@numtexte": "2007-1579", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-11-07" }, { "@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": "LEGISCTA000006162186", "@fin": "2011-06-12", "#text": "Section VI nonies : Crédit d'impôt pour dépenses de distribution d'oeuvres audiovisuelles", "@debut": "2007-11-09" } ] }, "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": "LEGIARTI000006298284", "@fin": "2011-06-12", "@num": "46 quater-0 YZF", "@etat": "PERIME", "@debut": "2007-11-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le crédit d'impôt prévu à l'article 220 duodecies du code général des impôts est imputé sur l'impôt dû après les prélèvements non libératoires et les crédits d'impôt non restituables.
\n
" } }, "LEGIARTI000006269460": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006269460", "URL": "article/LEGI/ARTI/00/00/06/26/94/LEGIARTI000006269460.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FCHMVXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006298283", "@num": "46 quater-0 YZE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YZE (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298284", "@num": "46 quater-0 YZF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YZF (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000283914", "@nor": "ECEL0759165D", "@num": "2007-1579", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2007-1579 du 7 novembre 2007 pris pour l'application de l'article 220 duodecies du code général des impôts relatif au crédit d'impôt pour dépenses de distribution de programmes et de formats audiovisuels et modifiant l'annexe III à ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000283914", "@c_titre_court": "Décret n°2007-1579 du 7 novembre 2007" }, { "@fin": "2999-01-01", "#text": "Décret n°2007-1579 du 7 novembre 2007 pris pour l'application de l'article 220 duodecies du code général des impôts relatif au crédit d'impôt pour dépenses de distribution de programmes et de formats audiovisuels et modifiant l'annexe III à ce code", "@debut": "2007-11-09", "@id_txt": "LEGITEXT000006057207", "@c_titre_court": "Décret n°2007-1579 du 7 novembre 2007" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'EMPLOI", "@date_publi": "2007-11-09", "@date_signature": "2007-11-07" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006269460", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001117033", "@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
" } }, "LEGIARTI000006298283": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 YZE", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2011-06-12", "DATE_DEBUT": "2007-11-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006298283", "URL": "article/LEGI/ARTI/00/00/06/29/82/LEGIARTI000006298283.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0046DAXXXXXCA" } }, "NOTA": { "CONTENU": "

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

" }, "LIENS": { "LIEN": [ { "#text": "CGI 220 duodecies, 220 W", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006269460", "@num": "1", "#text": "Décret n°2007-1579 du 7 novembre 2007 - art. 1 () JORF 9 novembre 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000283914", "@nortexte": "ECEL0759165D", "@numtexte": "2007-1579", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-11-07" }, { "@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": "LEGISCTA000006162186", "@fin": "2011-06-12", "#text": "Section VI nonies : Crédit d'impôt pour dépenses de distribution d'oeuvres audiovisuelles", "@debut": "2007-11-09" } ] }, "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": "LEGIARTI000006298283", "@fin": "2011-06-12", "@num": "46 quater-0 YZE", "@etat": "PERIME", "@debut": "2007-11-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application des dispositions des articles 220 duodecies et 220 W 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
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006269460", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298284", "typelien": "CREATION" }, { "article_id": "LEGIARTI000024154183", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298284", "typelien": "PERIME" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006298284", "liens_entrants": true }

Article 46 quater-0 YZF AUTONOME PERIME, en vigueur du 09/11/2007 au 12/06/2011 (Code général des impôts, annexe III)