{ "article": { "LEGIARTI000006299620": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "366 N", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2004-11-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006299620", "URL": "article/LEGI/ARTI/00/00/06/29/96/LEGIARTI000006299620.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0366AOXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 366 AA", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006331191", "@num": "1", "#text": "Décret n°2000-498 du 6 juin 2000 - art. 1 () JORF 8 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000765341", "@nortexte": "ECOF0010029D", "@numtexte": "2000-498", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-06" }, { "@id": "LEGIARTI000006235551", "@num": "1", "#text": "Décret n°2004-1152 du 29 octobre 2004 - art. 1 () JORF 30 octobre 2004 en vigueur le 1er novembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000261147", "@nortexte": "ECOF0400055D", "@numtexte": "2004-1152", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-29" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162331", "@fin": "2999-01-01", "#text": "3 quater : Contribution sociale sur l'impôt sur les sociétés", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146877", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133765", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006299620", "@fin": "2004-11-01", "@num": "366 N", "@etat": "ABROGE", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le complément de contribution sociale sur les bénéfices afférents, le cas échéant, au complément d'impôt mentionné à l'article 366 AA est recouvré dans les conditions définies à cet article.
\n
" } }, "LEGIARTI000006235551": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006235551", "URL": "article/LEGI/ARTI/00/00/06/23/55/LEGIARTI000006235551.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FCHDPXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006296237", "@num": "396 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299583", "@num": "358", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 358 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299810", "@num": "359", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 359 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299823", "@num": "360", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 360 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299585", "@num": "360 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 360 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299826", "@num": "361", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 361 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299588", "@num": "362", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 362 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299830", "@num": "363", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 363 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299833", "@num": "364", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 364 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299840", "@num": "365", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 365 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299590", "@num": "366", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299595", "@num": "366 A bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299593", "@num": "366 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 AA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299597", "@num": "366 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299601", "@num": "366 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299603", "@num": "366 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299604", "@num": "366 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299606", "@num": "366 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299607", "@num": "366 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299608", "@num": "366 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299611", "@num": "366 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 I (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299617", "@num": "366 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299619", "@num": "366 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299620", "@num": "366 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300115", "@num": "375", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 375 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300119", "@num": "376", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 376 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300121", "@num": "377", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 377 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300123", "@num": "378", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 378 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300125", "@num": "379", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300127", "@num": "380", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 380 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300129", "@num": "381", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299632", "@num": "381 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299654", "@num": "381 decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 decies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299652", "@num": "381 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 nonies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299650", "@num": "381 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299640", "@num": "381 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299642", "@num": "381 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299648", "@num": "381 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299644", "@num": "381 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299637", "@num": "381 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298224", "@num": "46 quater-0 RG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 RG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296774", "@num": "46 quater-0 W", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 W (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298247", "@num": "46 quater-0 YK", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YK (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298264", "@num": "46 quater-0 YP", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YP (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298305", "@num": "46 quater-0 ZI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZI (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298308", "@num": "46 quater-0 ZJ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298318", "@num": "46 quater-0 ZK", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZK (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298328", "@num": "46 quater-0 ZL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZL (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298517", "@num": "49 septies U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies U (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298533", "@num": "49 septies WB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies WB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298536", "@num": "49 septies WD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies WD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298543", "@num": "49 septies X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies X (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298545", "@num": "49 septies XA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298551", "@num": "49 septies YC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies YC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000261147", "@nor": "ECOF0400055D", "@num": "2004-1152", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2004-1152 du 29 octobre 2004 relatif au transfert à la direction générale des impôts du recouvrement de l'impôt sur les sociétés, de l'imposition forfaitaire annuelle, des contributions sur l'impôt sur les sociétés et de la contribution sur les revenus locatifs due par les personnes morales et modifiant l'annexe III au code général des impôts et la deuxième partie du livre des procédures fiscales", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000261147", "@c_titre_court": "Décret n°2004-1152 du 29 octobre 2004" }, { "@fin": "2999-01-01", "#text": "Décret n°2004-1152 du 29 octobre 2004 relatif au transfert à la direction générale des impôts du recouvrement de l'impôt sur les sociétés, de l'imposition forfaitaire annuelle, des contributions sur l'impôt sur les sociétés et de la contribution sur les revenus locatifs due par les personnes morales et modifiant l'annexe III au code général des impôts et la deuxième partie du livre des procédures fiscales.", "@debut": "2004-10-30", "@id_txt": "LEGITEXT000005866414", "@c_titre_court": "Décret n°2004-1152 du 29 octobre 2004" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "2004-10-30", "@date_signature": "2004-10-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006235551", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001869015", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006331191": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006331191", "URL": "article/LEGI/ARTI/00/00/06/33/11/LEGIARTI000006331191.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHUQXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter Z, 1668 D", "@sens": "source", "@typelien": "TXT_SOURCE" }, { "@id": "LEGIARTI000006299614", "@num": "366 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299618", "@num": "366 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299620", "@num": "366 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000765341", "@nor": "ECOF0010029D", "@num": "2000-498", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2000-498 du 6 juin 2000 pris pour l'application des articles 235 ter ZC et 1668 D du code général des impôts et relatif à la contribution sociale sur l'impôt sur les sociétés", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000765341", "@c_titre_court": "Décret n°2000-498 du 6 juin 2000" }, { "@fin": "2999-01-01", "#text": "Décret n°2000-498 du 6 juin 2000 pris pour l'application des articles 235 ter ZC et 1668 D du code général des impôts et relatif à la contribution sociale sur l'impôt sur les sociétés", "@debut": "2000-06-08", "@id_txt": "LEGITEXT000005629486", "@c_titre_court": "Décret n°2000-498 du 6 juin 2000" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "2000-06-08", "@date_signature": "2000-06-06" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006331191", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006299585": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "360 bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006299585", "URL": "article/LEGI/ARTI/00/00/06/29/95/LEGIARTI000006299585.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0360ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006235551", "@num": "1", "#text": "Décret n°2004-1152 du 29 octobre 2004 - art. 1 () JORF 30 octobre 2004 en vigueur le 1er novembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000261147", "@nortexte": "ECOF0400055D", "@numtexte": "2004-1152", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-29" }, { "@id": "LEGIARTI000006300119", "@num": "376", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 376 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162327", "@fin": "2999-01-01", "#text": "3 : Impôt sur les sociétés", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146877", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133765", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006299584", "@fin": "1993-01-01", "@num": "360 bis", "@etat": "ABROGE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006299585", "@fin": "2999-01-01", "@num": "360 bis", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les versements d'acomptes effectués au titre d'un exercice le sont au plus tard aux dates fixées ci-après en fonction des dates de clôture de l'exercice précédent :

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n DATE DE CLÔTURE COMPRISE ENTRE \n	\n 1er ACOMPTE \n	\n 2e ACOMPTE \n	\n 3e ACOMPTE \n	\n 4e ACOMPTE \n
\n Le 20 novembre et le 19 février inclus \n	\n 15 mars \n	\n 15 juin \n	\n 15 septembre \n	\n 15 décembre \n
\n Le 20 février et le 19 mai inclus \n	\n 15 juin \n	\n 15 septembre \n	\n 15 décembre \n	\n 15 mars \n
\n Le 20 mai et le 19 août inclus \n	\n 15 septembre \n	\n 15 décembre \n	\n 15 mars \n	\n 15 juin \n
\n Le 20 août et le 19 novembre inclus \n	\n 15 décembre \n	\n 15 mars \n	\n 15 juin \n	\n 15 septembre \n

Le dépôt du relevé de solde est effectué au plus tard le 15 du quatrième mois qui suit la clôture de l'exercice ou, si aucun exercice n'est clos en cours d'année, le 15 mai de l'année suivante.

" } }, "LEGIARTI000006299614": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "366 L", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-04-10", "DATE_DEBUT": "2000-06-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006299614", "URL": "article/LEGI/ARTI/00/00/06/29/96/LEGIARTI000006299614.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0366AMXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1668 D, 235 ter ZC, 219, 223", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 360", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006331191", "@num": "1", "#text": "Décret n°2000-498 du 6 juin 2000 - art. 1 () JORF 8 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000765341", "@nortexte": "ECOF0010029D", "@numtexte": "2000-498", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-06" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162330", "@fin": "2001-04-10", "#text": "3 ter : Contribution temporaire sur l'impôt sur les sociétés.", "@debut": "1998-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146877", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133765", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@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": "LEGIARTI000006299614", "@fin": "2001-04-10", "@num": "366 L", "@etat": "MODIFIE", "@debut": "2000-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299615", "@fin": "2003-01-01", "@num": "366 L", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299616", "@fin": "2004-11-01", "@num": "366 L", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006299617", "@fin": "2999-01-01", "@num": "366 L", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les versements anticipés prévus au I de l'article 1668 D du code général des impôts sont calculés et versés dans les conditions fixées au premier alinéa de l'article 360.
\n
Chaque versement anticipé est égal à 0,825 % du montant de l'impôt sur les sociétés calculé sur les résultats imposables aux taux mentionnés au I de l'article 219 du code général des impôts du plus récent exercice clos ou de la dernière période d'imposition arrêtée à la date de son échéance et diminué du montant de l'abattement défini au premier alinéa du I de l'article 235 ter ZC du code précité. Lorsque cet exercice ou cette période d'imposition est supérieur ou inférieur à douze mois, l'impôt de référence ainsi calculé est, en tant que de besoin, rapporté à une période de douze mois.
\n
Le versement anticipé dont l'échéance est comprise entre la date de clôture d'un exercice ou la fin d'une période d'imposition et l'expiration du délai de déclaration fixé au deuxième alinéa du 1 de l'article 223 du code général des impôts est calculé et régularisé, au taux de 0,825 %, dans les conditions fixées au quatrième alinéa de l'article 360.
\n
Sont dispensées des versements anticipés les sociétés pour lesquelles le montant de la contribution sociale calculée sur l'impôt sur les sociétés de référence n'excède pas 1 000 F.
" } }, "LEGIARTI000006299618": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "366 M", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-11-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006299618", "URL": "article/LEGI/ARTI/00/00/06/29/96/LEGIARTI000006299618.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0366ANXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 361, 362, 364, 365, 366", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006331191", "@num": "1", "#text": "Décret n°2000-498 du 6 juin 2000 - art. 1 () JORF 8 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000765341", "@nortexte": "ECOF0010029D", "@numtexte": "2000-498", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-06" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162331", "@fin": "2999-01-01", "#text": "3 quater : Contribution sociale sur l'impôt sur les sociétés", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146877", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133765", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@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": "LEGIARTI000006299618", "@fin": "2004-11-01", "@num": "366 M", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006299619", "@fin": "2999-01-01", "@num": "366 M", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions prévues au deuxième alinéa de l'article 361 et aux articles 362 à 366 s'appliquent à la contribution sociale et aux versements anticipés auxquels elle donne lieu.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006331191", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299620", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006235551", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299620", "typelien": "ABROGATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006299620", "liens_entrants": true }

Article 366 N AUTONOME ABROGE, en vigueur du 31/03/2001 au 01/11/2004 (Code général des impôts, annexe III)