{ "article": { "LEGIARTI000006298554": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49 septies YE", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2005-04-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006298554", "URL": "article/LEGI/ARTI/00/00/06/29/85/LEGIARTI000006298554.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0049CBXXXXXAA" } }, "NOTA": { "CONTENU": "

Article devenu sans objet en conséquence de la péremption de l'article 244 quater I du code général des impôts.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 244 quater I", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006240578", "@num": "1", "#text": "Décret n°2005-394 du 26 avril 2005 - art. 1 () JORF 29 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000630414", "@nortexte": "BUDF0500015D", "@numtexte": "2005-394", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-26" }, { "@id": "LEGIARTI000022169567", "@num": "3", "#text": "Décret n°2010-421 du 27 avril 2010 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000022166146", "@nortexte": "ECEL1006799D", "@numtexte": "2010-421", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162224", "@fin": "2010-05-01", "#text": "Section V septies : Crédit d'impôt pour relocalisation d'activité en France.", "@debut": "2005-04-29" } ] }, "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": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006298554", "@fin": "2010-05-01", "@num": "49 septies YE", "@etat": "PERIME", "@debut": "2005-04-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas de clôture d'exercice en cours d'année, le crédit d'impôt prévu à l'article 244 quater I du code général des impôts est imputé sur l'impôt sur les sociétés dû au titre de l'exercice au cours duquel chaque période de douze mois s'achève.
\n
" } }, "LEGIARTI000006240578": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006240578", "URL": "article/LEGI/ARTI/00/00/06/24/05/LEGIARTI000006240578.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FCHEUXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006298553", "@num": "49 septies YD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies YD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298554", "@num": "49 septies YE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies YE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298555", "@num": "49 septies YF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies YF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298556", "@num": "49 septies YG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies YG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298557", "@num": "49 septies YH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies YH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298558", "@num": "49 septies YI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies YI (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000630414", "@nor": "BUDF0500015D", "@num": "2005-394", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2005-394 du 26 avril 2005 pris en application des articles 199 ter H, 220 J, 223 O et 244 quater I du code général des impôts relatif au crédit d'impôt en faveur des entreprises qui relocalisent leur activité en France et modifiant l'annexe III à ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000630414", "@c_titre_court": "Décret n°2005-394 du 26 avril 2005" }, { "@fin": "2999-01-01", "#text": "Décret n°2005-394 du 26 avril 2005 pris en application des articles 199 ter H, 220 J, 223 O et 244 quater I du code général des impôts relatif au crédit d'impôt en faveur des entreprises qui relocalisent leur activité en France et modifiant l'annexe III à ce code.", "@debut": "2005-04-29", "@id_txt": "LEGITEXT000006051587", "@c_titre_court": "Décret n°2005-394 du 26 avril 2005" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE BUDGET ET REFORME BUDGETAIRE", "@date_publi": "2005-04-29", "@date_signature": "2005-04-26" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006240578", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001676753", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000022169567": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022169567", "URL": "article/LEGI/ARTI/00/00/22/16/95/LEGIARTI000022169567.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000006114444", "#text": "Code général des impôts, annexe 3, CGIAN3. - Chapitre III bis : Restitution de la prime pour... (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000022179751", "#text": "Code général des impôts, annexe 3, CGIAN3. - D-0 bis : Provisions pour investissements en fa... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162224", "#text": "Code général des impôts, annexe 3, CGIAN3. - Section V septies : Crédit d'impôt pour relocal... (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179749", "@num": "10 G-0 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 G-0 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179803", "@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": "LEGIARTI000022179753", "@num": "2 octodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 octodecies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179758", "@num": "2 septdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 septdecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179799", "@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": "LEGIARTI000022179795", "@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": "LEGIARTI000022179785", "@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": "LEGIARTI000022179774", "@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": "LEGIARTI000022179589", "@num": "313-0 BR ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313-0 BR ter (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179572", "@num": "315 nonies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 315 nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179575", "@num": "315 septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 315 septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179584", "@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": "LEGIARTI000022179580", "@num": "331 M bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 M bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179578", "@num": "333 H quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 333 H quinquies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179858", "@num": "344 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179847", "@num": "344 I-0 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 I-0 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179841", "@num": "344 M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179838", "@num": "347", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 347 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179835", "@num": "348", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 348 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179745", "@num": "38 septdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 septdecies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179828", "@num": "381 X", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 X (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179743", "@num": "39 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 D (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179731", "@num": "41 DG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DG bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179734", "@num": "41 DGA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DGA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300106", "@num": "446 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 446 ter (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299800", "@num": "446 ter A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 446 ter A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299801", "@num": "446 ter B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 446 ter B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019330695", "@num": "446 ter C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 446 ter C (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179727", "@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": "LEGIARTI000022179721", "@num": "46 AG quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AG quaterdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179713", "@num": "46 AI ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AI ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179709", "@num": "46 AZA septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AZA septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179693", "@num": "46 quater-0 RF", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 RF (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179689", "@num": "46 quater-0 YP", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YP (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179683", "@num": "46 quater-0 YZH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZH (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179680", "@num": "46 quater-0 ZH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZH (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179671", "@num": "46 quater-0 ZJ bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZJ bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179667", "@num": "46 quater-0 ZZ ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZZ ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179663", "@num": "46 quindecies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179704", "@num": "46 ter A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 ter A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179701", "@num": "46 ter B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 ter B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179696", "@num": "46 ter D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 ter D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298553", "@num": "49 septies YD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YD (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298554", "@num": "49 septies YE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YE (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298555", "@num": "49 septies YF", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YF (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298556", "@num": "49 septies YG", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YG (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298557", "@num": "49 septies YH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YH (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298558", "@num": "49 septies YI", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YI (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179625", "@num": "49 septies YJ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YJ (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298579", "@num": "49 septies YW", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YW (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298580", "@num": "49 septies YX", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YX (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298581", "@num": "49 septies YY", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YY (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298583", "@num": "49 septies YZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YZ (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179604", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298629", "@num": "58-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 58-0 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179592", "@num": "70 quinquies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000022166146", "@nor": "ECEL1006799D", "@num": "2010-421", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2010-421 du 27 avril 2010 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000022166146", "@c_titre_court": "Décret n°2010-421 du 27 avril 2010" }, { "@fin": "2999-01-01", "#text": "Décret n° 2010-421 du 27 avril 2010 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2010-05-01", "@id_txt": "LEGITEXT000022169556", "@c_titre_court": "Décret n°2010-421 du 27 avril 2010" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2010-04-30", "@date_signature": "2010-04-27", "@num_parution_jo": "0101" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000022169567", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000022166681", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
\n
\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. 2 septdecies, Art. 2 octodecies A, Sct. D-0 bis : Provisions pour investissements en faveur des entreprises de presse, Art. 10 G-0 bis, Art. 38 septdecies, Art. 39 D, Art. 41 DA, Art. 41 DGA, Art. 41 DG bis, Art. 46 AG duodecies, Art. 46 AG quaterdecies, Art. 46 AI ter, Art. 46 AZA septies, Art. 46 ter A, Art. 46 ter B, Art. 46 ter D, Art. 46 quater-0 RF, Art. 46 quater-0 YP, Art. 46 quater-0 YZH, Art. 46 quater-0 ZH, Art. 46 quater-0 ZJ bis, Art. 46 quater-0 ZZ ter, Art. 46 quindecies F, Art. 49 septies YD, Art. 49 septies YE, Art. 49 septies YF, Art. 49 septies YG, Art. 49 septies YH, Art. 49 septies YI, Sct. Section V septies : Crédit d'impôt pour relocalisation d'activité en France., Art. 49 septies YJ, Art. 49 septies YW, Art. 49 septies YX, Art. 49 septies YY, Art. 49 septies YZ, Art. 53 bis, Art. 58-0 A, Art. 70 quinquies B, Art. 313-0 BR ter, Art. 321 H, Art. 331 M bis, Art. 333 H quinquies, Art. 315 septies, Art. 315 nonies\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 344 C, Art. 344 I-0 bis, Art. 344 M, Art. 347, Art. 348, Art. 381 X, Art. 446 ter, Art. 446 ter A, Art. 446 ter B, Art. 446 ter C, Sct. Chapitre III bis : Restitution de la prime pour l'emploi\n
\n

\n
\n
" } }, "LEGIARTI000006298553": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49 septies YD", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2005-04-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006298553", "URL": "article/LEGI/ARTI/00/00/06/29/85/LEGIARTI000006298553.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0049CAXXXXXAA" } }, "NOTA": { "CONTENU": "

Article devenu sans objet en conséquence de la péremption de l'article 244 quater I du code général des impôts.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 199 ter H, 220 J, 244 quater I, 53 A, 360, 223 A, 223", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006240578", "@num": "1", "#text": "Décret n°2005-394 du 26 avril 2005 - art. 1 () JORF 29 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000630414", "@nortexte": "BUDF0500015D", "@numtexte": "2005-394", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-26" }, { "@id": "LEGIARTI000022169567", "@num": "3", "#text": "Décret n°2010-421 du 27 avril 2010 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000022166146", "@nortexte": "ECEL1006799D", "@numtexte": "2010-421", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162224", "@fin": "2010-05-01", "#text": "Section V septies : Crédit d'impôt pour relocalisation d'activité en France.", "@debut": "2005-04-29" } ] }, "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": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006298555", "@fin": "2010-05-01", "@num": "49 septies YF", "@etat": "PERIME", "@debut": "2005-04-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application des dispositions des articles 199 ter H, 220 J et 244 quater I du code général des impôts, les entreprises doivent annexer une déclaration spéciale à la déclaration annuelle de résultat qu'elles sont tenues de déposer en vertu de l'article 53 A du code général des impôts.
\n
Toutefois, les personnes morales passibles de l'impôt sur les sociétés doivent déposer cette déclaration spéciale auprès du comptable de la direction générale des impôts avec le relevé de solde mentionné à l'article 360. 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 au relevé de solde relatif au résultat d'ensemble du groupe. Les sociétés du groupe sont dispensées d'annexer la déclaration spéciale les concernant à la déclaration qu'elles sont tenues de déposer en vertu du 1 de l'article 223 du code précité.
\n
L'associé personne morale de société de personnes ou de groupement assimilé ayant engagé des dépenses ouvrant droit au crédit d'impôt prévu à l'article 244 quater I du code général des impôts doit déposer une déclaration spéciale récapitulant le crédit d'impôt prévu à l'article précité dont bénéficie chacune des sociétés de personnes ou groupement assimilé dont il est associé ou membre.
" } }, "LEGIARTI000006298556": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49 septies YG", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2005-04-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006298556", "URL": "article/LEGI/ARTI/00/00/06/29/85/LEGIARTI000006298556.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0049CDXXXXXAA" } }, "NOTA": { "CONTENU": "

Article devenu sans objet en conséquence de la péremption de l'article 244 quater I du code général des impôts.

" }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 49 septies YF", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006240578", "@num": "1", "#text": "Décret n°2005-394 du 26 avril 2005 - art. 1 () JORF 29 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000630414", "@nortexte": "BUDF0500015D", "@numtexte": "2005-394", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-26" }, { "@id": "LEGIARTI000022169567", "@num": "3", "#text": "Décret n°2010-421 du 27 avril 2010 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000022166146", "@nortexte": "ECEL1006799D", "@numtexte": "2010-421", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162224", "@fin": "2010-05-01", "#text": "Section V septies : Crédit d'impôt pour relocalisation d'activité en France.", "@debut": "2005-04-29" } ] }, "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": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006298557", "@fin": "2010-05-01", "@num": "49 septies YH", "@etat": "PERIME", "@debut": "2005-04-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises adressent chaque année à l'autorité qui a délivré l'agrément un exemplaire de la déclaration spéciale prévue à l'article 49 septies YF. Elles communiquent également annuellement à cette même autorité tous renseignements permettant de vérifier le respect de la condition de financement d'au moins 25 % des investissements par l'entreprise bénéficiaire du crédit d'impôt prévue au d du XI de l'article 244 quater I du code général des impôts et de la condition de maintien des emplois créés ou des investissements réalisés prévue au e du même XI.
\n
" } }, "LEGIARTI000006298558": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49 septies YI", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2005-04-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006298558", "URL": "article/LEGI/ARTI/00/00/06/29/85/LEGIARTI000006298558.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0049CFXXXXXAA" } }, "NOTA": { "CONTENU": "

Article devenu sans objet en conséquence de la péremption de l'article 244 quater I du code général des impôts.

Article 49 septies YE AUTONOME PERIME, en vigueur du 29/04/2005 au 01/05/2010 (Code général des impôts, annexe III)