{ "article": { "LEGIARTI000006298488": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49 septies H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-15", "DATE_DEBUT": "1983-07-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006298488", "URL": "article/LEGI/ARTI/00/00/06/29/84/LEGIARTI000006298488.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0049BAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 244 quater B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006324256", "@num": "3", "#text": "Décret n°83-475 du 10 juin 1983 - art. 3 (V) JORF 12 juin 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000315861", "@numtexte": "83-475", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006325492", "@num": "3", "#text": "Décret n°88-378 du 15 avril 1988 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000872576", "@nortexte": "BUDF8810039D", "@numtexte": "88-378", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-15" }, { "#text": "Edition du 10 juillet 1983", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162216", "@fin": "2999-01-01", "#text": "Section V : Crédit d'impôt pour dépenses de recherche effectuées par les entreprises industrielles et commerciales ou agricoles", "@debut": "1983-06-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146816", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions communes à l'impôt sur le revenu et à l'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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298488", "@fin": "2005-01-15", "@num": "49 septies H", "@etat": "MODIFIE", "@debut": "1983-07-10", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006298489", "@fin": "2006-01-01", "@num": "49 septies H", "@etat": "PERIME", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043682634", "@fin": "2999-01-01", "@num": "49 septies H", "@etat": "VIGUEUR", "@debut": "2021-06-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Ouvrent droit au crédit d'impôt mentionné à l'article 244 quater B du code général des impôts les dépenses correspondant à des opérations réalisées en France.
\n
" } }, "LEGIARTI000006324256": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1983-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006324256", "URL": "article/LEGI/ARTI/00/00/06/32/42/LEGIARTI000006324256.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHGWXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000503959", "#text": "LOI 82-1126 1982-12-29 ART. 67 FINANCES POUR 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFTEXT000000503959", "#text": "LOI 82-1126 1982-12-29 ART. 67 FINANCES POUR 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006298488", "@num": "49 septies H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000315861", "@num": "83-475", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°83-475 du 10 juin 1983 RELATIF AU CREDIT D'IMPOT INSTITUE EN FAVEUR DE LA RECHERCHE PAR L'ART. 67 DE LA LOI 821126 DU 29-12-1982 DE FINANCES POUR 1983", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000315861", "@c_titre_court": "Décret n°83-475 du 10 juin 1983" }, { "@fin": "2999-01-01", "#text": "Décret n°83-475 du 10 juin 1983 n° 83-475 du 10 juin 1983 relatif au crédit d'impôt institué en faveur de la recherche par l'article 67 de la loi de finances pour 1983.", "@debut": "1983-06-12", "@id_txt": "LEGITEXT000006064135", "@c_titre_court": "Décret n°83-475 du 10 juin 1983" } ], "@date_publi": "1983-06-12", "@date_signature": "1983-06-10" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006324256", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "1983-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ouvrent droit au crédit d'impôt les dépenses correspondant à des opérations réalisées en France.

\n
\n
" } }, "LEGIARTI000006325492": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1988-04-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006325492", "URL": "article/LEGI/ARTI/00/00/06/32/54/LEGIARTI000006325492.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHRPXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 49 septies F à CGIAN3 49 septies N", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000317543", "#text": "Loi 87-1060 1987-12-30 art. 7 Finances pour 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000317543", "#text": "Loi 87-1060 1987-12-30 art. 7 Finances pour 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006298486", "@num": "49 septies F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298487", "@num": "49 septies G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298488", "@num": "49 septies H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296858", "@num": "49 septies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298497", "@num": "49 septies J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298500", "@num": "49 septies K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298493", "@num": "49 septies L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296865", "@num": "49 septies M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298495", "@num": "49 septies N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000872576", "@nor": "BUDF8810039D", "@num": "88-378", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°88-378 du 15 avril 1988 PRIS POUR L'APPLICATION DE L'ART. 7 DE LA LOI DE FINANCES POUR 1988 RELATIF AU CREDIT D'IMPOT RECHERCHE-DEVELOPPEMENT", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000872576", "@c_titre_court": "Décret n°88-378 du 15 avril 1988" }, { "@fin": "2999-01-01", "#text": "Décret n°88-378 du 15 avril 1988 pris pour l'application de l'article 7 de la loi de finances pour 1988 relatif au crédit d'impôt recherche-développement", "@debut": "1988-04-21", "@id_txt": "LEGITEXT000006066559", "@c_titre_court": "Décret n°88-378 du 15 avril 1988" } ], "@date_publi": "1988-04-21", "@date_signature": "1988-04-15" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006325492", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "1988-04-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions des articles 49 septies F à 49 septies N de l'annexe III au code général des impôts sont applicables pour la détermination du crédit d'impôt prévu au II de l'article 7 de la loi de finances pour 1988.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006324256", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298488", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006325492", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298488", "typelien": "SPEC_APPLI" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006298488", "liens_entrants": true }

Article 49 septies H AUTONOME MODIFIE, en vigueur du 10/07/1983 au 15/01/2005 (Code général des impôts, annexe III)