{ "article": { "LEGIARTI000006298493": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49 septies L", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1983-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006298493", "URL": "article/LEGI/ARTI/00/00/06/29/84/LEGIARTI000006298493.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0049BEXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006324259", "@num": "6", "#text": "Décret n°83-475 du 10 juin 1983 - art. 6 (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" }, { "@id": "LEGIARTI000006303545", "@num": "220 B", "#text": "Code général des impôts, CGI. - art. 220 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "#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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006298493", "@fin": "2999-01-01", "@num": "49 septies L", "@etat": "VIGUEUR", "@debut": "1983-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le crédit d'impôt en faveur de la recherche est imputé sur l'impôt dû après les prélèvements non libératoires et les autres crédits d'impôt.
\n
" } }, "LEGIARTI000006303545": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "220 B", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303545", "URL": "article/LEGI/ARTI/00/00/06/30/35/LEGIARTI000006303545.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0220ABXXXXXBA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006273756", "@num": "67", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 67 (P) JORF 30 décembre 1982, en vigueur le 1er janvier 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006298493", "@num": "49 septies L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies L (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524172", "@num": "L131-1", "#text": "Code de la recherche - art. L131-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617039", "@num": "L511-1", "#text": "Code de la recherche - art. L511-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308365", "@num": "199 ter B", "#text": "Code général des impôts, CGI. - art. 199 ter B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309198", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046055244", "@num": "49 septies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Edition du 10 juillet 1983", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-01-21 4A-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162532", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006303545", "@fin": "2999-01-01", "@num": "220 B", "@etat": "VIGUEUR", "@debut": "1983-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le crédit d'impôt pour dépenses de recherche défini à l'article 244 quater B est imputé sur l'impôt sur les sociétés dû par l'entreprise dans les conditions prévues à l'article 199 ter B (1).
\n
\n
(1) Voir également annexe III art. 49 septies L.
\n
" } }, "LEGIARTI000006324259": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1983-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006324259", "URL": "article/LEGI/ARTI/00/00/06/32/42/LEGIARTI000006324259.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHGWXXXXXX006AAXXXXXXAA" } }, "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": "LEGIARTI000006298493", "@num": "49 septies L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies L (V)", "@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": "LEGIARTI000006324259", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "1983-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le crédit d'impôt en faveur de la recherche est imputé, sur l'impôt dû après les prélèvements non libératoires et les autres crédits d'impôt.
\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": "LEGIARTI000006324259", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298493", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006303545", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298493", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006325492", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298493", "typelien": "SPEC_APPLI" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006298493", "liens_entrants": true }

Article 49 septies L AUTONOME VIGUEUR, en vigueur depuis le 12/06/1983 (Code général des impôts, annexe III)