{ "article": { "LEGIARTI000006303546": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "220 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-12-30", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303546", "URL": "article/LEGI/ARTI/00/00/06/30/35/LEGIARTI000006303546.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0220ABXXXXXCA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 199 ter C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 244 quater C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275152", "@num": "69", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 69 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000032362699", "@num": "49 septies Q", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303546", "@fin": "1990-12-30", "@num": "220 C", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006303547", "@fin": "2007-01-01", "@num": "220 C", "@etat": "PERIME", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949984", "@fin": "2018-12-31", "@num": "220 C", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037992463", "@fin": "2999-01-01", "@num": "220 C", "@etat": "VIGUEUR", "@debut": "2018-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le crédit d'impôt pour dépenses de formation défini à l'article 244 quater C est imputé sur l'impôt sur les sociétés dû par l'entreprise dans les conditions prévues à l'article 199 ter C.
\n
" } }, "LEGIARTI000006275152": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "69", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006275152", "URL": "article/LEGI/ARTI/00/00/06/27/51/LEGIARTI000006275152.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDXXXXXXX069AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter C, 235 ter E, 235 ter H, 231, 223 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000317543", "#text": "Loi 87-1060 1987-12-30 Finances pour 1988 JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006303164", "@num": "199 ter C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303546", "@num": "220 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303677", "@num": "223 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309006", "@num": "235 ter H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309221", "@num": "244 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651580", "@num": "L961-8", "#text": "Code du travail - art. L961-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000317543", "@nor": "ECOX8700122L", "@num": "87-1060", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°87-1060 du 30 décembre 1987 de finances pour 1988", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000317543", "@c_titre_court": "Loi n°87-1060 du 30 décembre 1987" }, { "@fin": "2999-01-01", "#text": "Loi n° 87-1060 du 30 décembre 1987 de finances pour 1988 (1)", "@debut": "1987-12-31", "@id_txt": "LEGITEXT000006068983", "@c_titre_court": "Loi n° 87-1060 du 30 décembre 1987" } ], "@date_publi": "1987-12-31", "@date_signature": "1987-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006275152", "@fin": "2007-09-01", "@num": "69", "@etat": "PERIME", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002280440", "@fin": "2999-01-01", "@num": "69", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les entreprises imposées d'après leur bénéfice réel peuvent bénéficier d'un crédit d'impôt au titre de leurs dépenses de formation professionnelle qui ont pour objet exclusif l'acquisition, le maintien ou le perfectionnement de la formation professionnelle de leurs salariés pour l'exercice de leur emploi ou l'accès à un autre emploi. Pour les entreprises soumises aux obligations prévues aux articles 235 ter C et E du code général des impôts les dépenses retenues sont celles exposées en sus de ces obligations.
\n
Ce crédit d'impôt est égal à 25 p. 100 de l'excédent des dépenses de formation définies ci-dessus, exposées au cours de l'année par rapport aux dépenses de même nature exposées au cours de l'année précédente revalorisées en fonction de l'évolution des rémunérations, au sens du 1 de l'article 231 du code général des impôts, versées par l'entreprise.
\n
Le crédit d'impôt accordé aux entreprises nouvelles au titre de l'année de leur création ou aux entreprises qui exposent pour la première fois des dépenses de formation définies au premier alinéa ci-dessus est égal à 25 p. 100 de ces dépenses exposées au cours de l'année en cause.
\n
Le crédit d'impôt est plafonné, pour chaque entreprise, à 1 million de francs.
\n
II. - Les dépenses ouvrant droit au crédit d'impôt sont :
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a) Les dépenses de personnel afférentes aux formateurs directement chargés d'opérations de formation professionnelle définies au paragraphe I.
\n
b) Les autres dépenses de fonctionnement exposées pour les mêmes opérations ; ces dépenses sont fixées forfaitairement à 30 p. 100 des dépenses de personnel mentionnées au a.
\n
c) Les dépenses résultant de contrats par lesquels l'entreprise confie la réalisation d'opérations de formation définies au paragraphe I soit à un organisme qui les effectue directement, soit à un fonds d'assurance formation visé à l'article L. 961-8 du code du travail.
\n
d) Les dépenses de personnel afférentes aux salariés en formation pendant la durée de celle-ci.
\n
III. Les subventions publique s reçues par les entreprises à raison des opérations ouvrant droit au crédit d'impôt sont déduites des bases de ce crédit.
\n
En cas de transfert de personnels ou de contrats de formation entre entreprises ayant des liens de dépendance directe ou indirecte, ou résultant de fusions, scissions, apports ou opérations assimilées, il est fait abstraction pour le calcul de la variation des dépenses de formation de la part de cette variation provenant exclusivement du transfert.
\n
IV. - Les dispositions du présent article s'appliquent aux dépenses de formation exposées au cours des années 1988 à 1990, sur option de l'entreprise irrévocable jusqu'au terme de cette période. L'option doit être exercée au titre de 1988 ou au titre de l'année de création de l'entreprise ou de la première année au cours de laquelle elle expose des dépenses définies au paragraphe I.
\n
Cette option peut être reconduite pour l'application des mêmes dispositions aux dépenses des années 1991 à 1993.
\n
V. - Le crédit d'impôt pour dépenses de formation est imputé sur l'impôt sur le revenu ou sur l'impôt sur les sociétés dû au titre de l'année au cours de laquelle l'entreprise a accru ses dépenses de formation. S'il excède l'impôt dû, l'excédent est restitué.
\n
Lorsque les dépenses de formation exposées au cours d'une année sont inférieures à celles exposées au cours de l'année précédente revalorisées comme indiqué au paragraphe I, il est pratiqué une imputation égale à 25 p. 100 du montant de la différence sur le ou les crédits d'impôt suivants.
\n
VI. - Les dépenses ouvrant droit au crédit d'impôt ne peuvent donner lieu au report prévu à l'article 235 ter H du code général des impôts.
\n
Pour le calcul des acomptes dus en 1988 il ne pourra pas être tenu compte du crédit d'impôt prévu au présent article.
\n
VII. - En cas d'option pour le régime défini à l'article 223 A du code général des impôts, la société mère est substituée aux sociétés du groupe pour l'imputation sur l'impôt sur les sociétés dont elle est redevable au titre de chaque exercice, des crédits d'impôt dont bénéficient les sociétés du groupe en application du présent article.
\n
Les dispositions du premier alinéa du paragraphe V ci-dessus s'appliquent à la somme de ces crédits d'impôt.
\n
VIII. - Un décret fixe les conditions d'application du présent article.
" } }, "LEGIARTI000028421042": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49 septies Q", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-04-03", "DATE_DEBUT": "2013-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000028421042", "URL": "article/LEGI/ARTI/00/00/28/42/10/LEGIARTI000028421042.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028415359", "@num": "1", "#text": "Décret n°2013-1236 du 23 décembre 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000028396333", "@nortexte": "EFIE1321643D", "@numtexte": "2013-1236", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000006299812", "@num": "360", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 360 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308357", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303546", "@num": "220 C", "#text": "Code général des impôts, CGI. - art. 220 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309221", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302449", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162218", "@fin": "1994-09-02", "#text": "Section V bis : Crédit d'impôt pour dépenses de formation professionnelle.", "@debut": "1988-04-26" }, { "@id": "LEGISCTA000028421050", "@fin": "2999-01-01", "#text": "Section V bis : Crédit d'impôt pour la compétitivité et l'emploi", "@debut": "2013-12-29" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006298506", "@fin": "1991-05-16", "@num": "49 septies Q", "@etat": "ABROGE", "@debut": "1988-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028421042", "@fin": "2016-04-03", "@num": "49 septies Q", "@etat": "MODIFIE", "@debut": "2013-12-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032362699", "@fin": "2999-01-01", "@num": "49 septies Q", "@etat": "VIGUEUR", "@debut": "2016-04-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Pour l'application des dispositions des articles 199 ter C, 220 C et 244 quater C du code général des impôts, les entreprises souscrivent une déclaration spéciale conforme au modèle établi par l'administration, qu'elles déposent auprès du service des impôts dont elles dépendent.

Les personnes morales passibles de l'impôt sur les sociétés déposent cette déclaration spéciale dans les mêmes délais que 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 précité, la société mère dépose les déclarations spéciales pour le compte des sociétés du groupe, y compris celle la concernant, dans les mêmes délais que le relevé de solde relatif au résultat d'ensemble du groupe.

Les autres entreprises déposent la déclaration spéciale dans les mêmes délais que la déclaration annuelle de résultat qu'elles sont tenues de souscrire en application de l'article 53 A du code précité.

L'associé d'une société de personnes ou d'un groupement mentionnés au IV de l'article 244 quater C précité dépose une déclaration spéciale indiquant la quote-part des crédits d'impôt provenant de chacune des sociétés de personnes ou groupements assimilés dont il est associé. L'associé personne physique qui ne bénéficie que d'un crédit d'impôt correspondant à sa participation dans ces sociétés de personnes ou groupements est dispensé de déposer la déclaration spéciale correspondante.

" } }, "LEGIARTI000032362699": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49 septies Q", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000032362699", "URL": "article/LEGI/ARTI/00/00/32/36/26/LEGIARTI000032362699.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032347438", "@num": "1", "#text": "Décret n°2016-395 du 31 mars 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032345466", "@nortexte": "FCPE1505470D", "@numtexte": "2016-395", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-31" }, { "@id": "LEGIARTI000006308357", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303546", "@num": "220 C", "#text": "Code général des impôts, CGI. - art. 220 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308740", "@num": "223", "#text": "Code général des impôts, CGI. - art. 223 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309221", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302449", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162218", "@fin": "1994-09-02", "#text": "Section V bis : Crédit d'impôt pour dépenses de formation professionnelle.", "@debut": "1988-04-26" }, { "@id": "LEGISCTA000028421050", "@fin": "2999-01-01", "#text": "Section V bis : Crédit d'impôt pour la compétitivité et l'emploi", "@debut": "2013-12-29" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006298506", "@fin": "1991-05-16", "@num": "49 septies Q", "@etat": "ABROGE", "@debut": "1988-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028421042", "@fin": "2016-04-03", "@num": "49 septies Q", "@etat": "MODIFIE", "@debut": "2013-12-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032362699", "@fin": "2999-01-01", "@num": "49 septies Q", "@etat": "VIGUEUR", "@debut": "2016-04-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application des dispositions des articles 199 ter C, 220 C et 244 quater C du code général des impôts, les entreprises déclarent les réductions et crédits d'impôt selon le format établi par l'administration, dans les mêmes délais que la déclaration annuelle de résultat qu'elles sont tenues de souscrire en application des articles 53 A et 223 du code précité.

La société mère d'un groupe au sens de l'article 223 A du code précité déclare les réductions et crédits d'impôt pour le compte des sociétés du groupe, y compris ceux la concernant, lors du dépôt de la déclaration relative au résultat d'ensemble du groupe.

" } }, "LEGIARTI000006303164": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 ter C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-12-30", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303164", "URL": "article/LEGI/ARTI/00/00/06/30/31/LEGIARTI000006303164.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199ACXXXXXRA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 244 quater C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275152", "@num": "69", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 69 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000037992463", "@num": "220 C", "#text": "Code général des impôts, CGI. - art. 220 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728922", "@num": "49 septies T", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191596", "@fin": "1997-04-11", "#text": "Imputation des retenues à la source et crédits d'impôt.", "@debut": "1985-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303164", "@fin": "1990-12-30", "@num": "199 ter C", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303165", "@fin": "1993-01-01", "@num": "199 ter C", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303166", "@fin": "1996-05-12", "@num": "199 ter C", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303167", "@fin": "2006-01-01", "@num": "199 ter C", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006303168", "@fin": "2007-01-01", "@num": "199 ter C", "@etat": "PERIME", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949977", "@fin": "2015-08-08", "@num": "199 ter C", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031011855", "@fin": "2016-01-01", "@num": "199 ter C", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817115", "@fin": "2018-12-31", "@num": "199 ter C", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037992468", "@fin": "2019-06-08", "@num": "199 ter C", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038687456", "@fin": "2999-01-01", "@num": "199 ter C", "@etat": "VIGUEUR", "@debut": "2019-06-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le crédit d'impôt pour dépenses de formation défini à l'article 244 quater C est imputé sur l'impôt sur le revenu dû au titre de l'année au cours de laquelle l'entreprise a accru ses dépenses de formation. S'il excède l'impôt dû, l'excédent est restitué.
\n
Lorsque les dépenses de formation exposées au cours d'une année sont inférieures à celles exposées au cours de l'année précédente revalorisées comme indiqué au I de l'article 244 quater C, il est pratiqué une imputation égale à 25 p. 100 du montant de la différence sur le ou les crédits d'impôt suivants.
" } }, "LEGIARTI000006303677": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 O", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303677", "URL": "article/LEGI/ARTI/00/00/06/30/36/LEGIARTI000006303677.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223AUXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000317543", "#text": "Loi 87-1060 1987-12-30 art. 5 II Finances pour 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275152", "@num": "69", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 69 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275113", "@num": "7", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 7 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000017885124", "@num": "45", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGITEXT000020460888", "#text": "Décret n°2009-347\n du 30 mars 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020459700", "@nortexte": "ECEL0905769D", "@numtexte": "2009-347", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-03-30" }, { "@id": "LEGIARTI000022006561", "@num": "Annexe", "#text": "Arrêté du 4 mai 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740773", "@nortexte": "DEVU0907637A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "@id": "LEGIARTI000049384009", "@num": "Annexe", "#text": "Arrêté du 4 mai 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740686", "@nortexte": "DEVU0907623A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "@id": "LEGIARTI000023587730", "#text": "Arrêté du 7 février 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023587082", "@nortexte": "MCCK1101197A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-02-07" }, { "@id": "LEGITEXT000050175323", "#text": "Arrêté du 3 septembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050174795", "@nortexte": "TREL2421064A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-03" }, { "#text": "CGI 145", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 199 ter B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 199 ter C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 216", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 244 quater B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 244 quater C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000050175148", "#text": "Décret n°2024-887 du 3 septembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050174666", "@nortexte": "TREL2417594D", "@numtexte": "2024-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-09-03" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191843", "@fin": "2999-01-01", "#text": "2° : Paiement de l'impôt", "@debut": "1991-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179592", "@fin": "2999-01-01", "#text": "3e Sous-section : Dispositions diverses", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162535", "@fin": "2999-01-01", "#text": "Section VIII : Groupes de sociétés", "@debut": "1987-12-31" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303677", "@fin": "1990-06-15", "@num": "223 O", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303678", "@fin": "1993-08-18", "@num": "223 O", "@etat": "MODIFIE", "@debut": 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"@etat": "VIGUEUR", "@debut": "2024-03-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. La société mère est substituée aux sociétés du groupe pour l'imputation sur le montant de l'impôt sur les sociétés dont elle est redevable au titre de chaque exercice :
\n
a) Des avoirs fiscaux et crédits d'impôt attachés aux produits reçus par une société du groupe et qui n'ont pas ouvert droit à l'application du régime des sociétés mères visé aux articles 145 et 216 ;
\n
b) Des crédits d'impôt pour dépenses de recherche dégagés par chaque société du groupe en application de l'article 244 quater B. Les dispositions du premier alinéa de l'article 199 ter B s'appliquent à la somme de ces crédits d'impôt.
\n
La restitution à laquelle est tenue une société du groupe en application du III de l'article 199 ter B est acquittée par la société mère.
\n
c) Des crédits d'imp^ot pour dépenses de formation dégagés par chaque société du groupe en application de l'article 244 quater C. Les dispositions du premier alinéa de l'article 199 ter C s'appliquent à la somme de ces crédits d'impôt.
\n
2. La société mère est substituée aux sociétés du groupe pour l'imputation, sur le montant du précompte dont elle est redevable, le cas échéant, en cas de distribution, de la fraction des avoirs fiscaux et crédits d'impôt attachés aux produits de participation qui ont ouvert droit à l'application du régime des sociétés mères visé aux articles 145 et 216.
\n
" } }, "LEGIARTI000006309221": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "244 quater C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-12-28", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006309221", "URL": "article/LEGI/ARTI/00/00/06/30/92/LEGIARTI000006309221.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0244AGXXXXXDA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 231 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 235 ter E", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000317543", "#text": "Loi 87-1060 1987-12-30 art. 69 I à IV, VIII Finances pour 1988 JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275152", "@num": "69", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 69 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000035337388", "@num": "5", "#text": "Arrêté du 6 juillet 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787132", "@nortexte": "ECOL0400080A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-07-06" }, { "@id": "LEGITEXT000028415349", "#text": "Décret n°2013-1236 du 23 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028396333", "@nortexte": "EFIE1321643D", "@numtexte": "2013-1236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000028906503", "@num": "2", "#text": "Arrêté du 16 avril 2014 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028905490", "@nortexte": "FCPE1408313A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-04-16" }, { "@id": "LEGITEXT000031350348", "#text": "DÉCRET n°2015-1315 du 20 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031349110", "@nortexte": "FCPE1513739D", "@numtexte": "2015-1315", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-20" }, { "@id": "LEGIARTI000035609810", "@num": "L2312-25", "#text": "Code du travail - art. 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"@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029041790", "@fin": "2015-01-01", "@num": "244 quater C", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023529", "@fin": "2017-01-01", "@num": "244 quater C", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033812934", "@fin": "2017-12-30", "@num": "244 quater C", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036363445", "@fin": "2019-01-01", "@num": "244 quater C", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037992483", "@fin": "2022-01-01", "@num": "244 quater C", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044989528", "@fin": "2999-01-01", "@num": "244 quater C", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les entreprises imposées d'après leur bénéfice réel peuvent bénéficier d'un crédit d'impôt au titre de leurs dépenses de formation professionnelle qui ont pour objet exclusif l'acquisition, le maintien ou le perfectionnement de la formation professionnelle de leurs salariés pour l'exercice de leur emploi ou l'accès à un autre emploi. Pour les entreprises soumises aux obligations prévues aux articles 235 ter C et 235 ter E, les dépenses retenues sont celles exposées en sus de ces obligations.
\n
Ce crédit d'imp^ ot est égal à 25 p. 100 de l'excédent des dépenses de formation définies ci-dessus, exposées au cours de l'année par rapport aux dépenses de même nature exposées au cours de l'année précédente revalorisées en fonction de l'évolution des rémunérations, au sens du 1 de l'article 231, versées par l'entreprise.
\n
Le crédit d'impôt accordé aux entreprises nouvelles au titre de l'année de leur création ou aux entreprises qui exposent pour la première fois des dépenses de formation définies au premier alinéa est égal à 25 p. 100 de ces dépenses exposées au cours de l'année en cause.
\n
Le crédit d'impôt est plafonné, pour chaque entreprise, à 1 million de francs.
\n
II. Les dépenses ouvrant droit au crédit d'impôt sont :
\n
a) Les dépenses de personnel afférentes aux formateurs directement chargés d'opérations de formation professionnelle définies au I ;
\n
b) Les autres dépenses de fonctionnement exposées pour les mêmes opérations ; ces dépenses sont fixées forfaitairement à 30 p. 100 des dépenses de personnel mentionnées au a ;
\n
c) Les dépenses résultant de contrats par lesquels l'entreprise confie la réalisation d'opérations de formation définies au I soit à un organisme qui les effectue directement, soit à un fonds d'assurance formation visé à l'article L. 961-8 du code du travail ;
\n
d) Les dépenses de personnel afférentes aux salariés en formation pendant la durée de celle-ci.
\n
III. Les subventions publiques reçues par les entreprises à raison des opérations ouvrant droit au crédit d'impôt sont déduites des bases de ce crédit.
\n
En cas de transfert de personnels ou de contrats de formation entre entreprises ayant des liens de dépendance directe ou indirecte, ou résultant de fusions, scissions, apports ou opérations assimilées, il est fait abstraction pour le calcul de la variation des dépenses de formation de la part de cette variation provenant exclusivement du transfert.
\n
IV. Les dispositions du présent article s'appliquent aux dépenses de formation exposées au cours des années 1988 à 1990, sur option de l'entreprise irrévocable jusqu'au terme de cette période. L'option doit être exercée au titre de 1988 ou au titre de l'année de création de l'entreprise ou de la première année au cours de laquelle elle expose des dépenses définies au I.
\n
Cette option peut être reconduite pour l'application des mêmes dispositions aux dépenses des années 1991 à 1993.
\n
V. Un décret fixe les conditions d'application du présent article.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000028421042", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303546", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006275152", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303546", "typelien": "CREATION" }, { "article_id": "LEGIARTI000032362699", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303546", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000509838": { "SM": { "CONTENU": "Modifie et complète à compter du 15-07-1988, le CGI et ses annexes I, II, III.‎\nApplication de l'article 11 de la loi n° 51-247 du 1er mars 1951.‎" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000335995", "#text": "Loi n° 51-247 du 1er mars 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFARTI000002284993", "@num": "11", "#text": "Loi n° 51-247 du 1er mars 1951 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFTEXT000000509287", "#text": "Loi n° 63-1316 du 27 décembre 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000321626", "#text": "Loi n°70-601 du 9 juillet 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000321626", "@numtexte": "70-601", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-07-09" }, { "@id": "JORFTEXT000000875196", "#text": "Loi n° 72-3 du 3 janvier 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000875196", "@numtexte": "72-3", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": 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"@numtexte": "87-1161", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-24" }, { "@id": "JORFTEXT000000684065", "#text": "Loi n°88-15 du 5 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000684065", "@nortexte": "COMX8700028L", "@numtexte": "88-15", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-01-05" }, { "@id": "JORFTEXT000000684449", "#text": "Décret n°88-24 du 7 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000684449", "@nortexte": "ASED8703901D", "@numtexte": "88-24", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-01-07" }, { "@id": "JORFTEXT000000509145", "#text": "Décret n°88-30 du 8 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509145", "@nortexte": "BUDF8720085D", "@numtexte": "88-30", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-01-08" }, { "@id": "JORFTEXT000000684072", "#text": "Loi n°88-70 du 22 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000684072", "@nortexte": "ECOX8700048L", "@numtexte": "88-70", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-01-22" }, { "@id": "JORFTEXT000000512553", "#text": "Décret n°88-196 du 26 février 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000512553", "@nortexte": "BUDF8720095D", "@numtexte": "88-196", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-26" }, { "@id": "JORFTEXT000000684439", "#text": "Décret n°88-199 du 29 février 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000684439", "@nortexte": "INTX8800011D", "@numtexte": "88-199", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-29" }, { "@id": "JORFTEXT000000684682", "#text": "Décret n°88-260 du 18 mars 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000684682", "@nortexte": "ECOA8700040D", "@numtexte": "88-260", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-18" }, { "@id": "JORFTEXT000000872333", "#text": "Décret n°88-316 du 28 mars 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000872333", "@nortexte": "BUDF8810047D", "@numtexte": "88-316", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "JORFTEXT000000509379", "#text": "Décret n°88-318 du 28 mars 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "JORFTEXT000000872576", "#text": "Décret n°88-378 du 15 avril 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000872576", "@nortexte": "BUDF8810039D", "@numtexte": "88-378", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-15" }, { "@id": "JORFTEXT000000509620", "#text": "Décret n°88-389 du 21 avril 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509620", "@nortexte": "BUDF8810054D", "@numtexte": "88-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-21" }, { "@id": "JORFTEXT000000691665", "#text": "Décret n°88-427 du 25 avril 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000691665", "@nortexte": "BUDF8810048D", "@numtexte": "88-427", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "JORFTEXT000000691668", "#text": "Décret n°88-438 du 25 avril 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000691668", "@nortexte": "BUDF8810049D", "@numtexte": "88-438", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "JORFTEXT000000312164", "#text": "Décret n°88-501 du 3 mai 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000312164", "@nortexte": "MENL8800432D", "@numtexte": "88-501", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-03" }, { "@id": "JORFTEXT000000870168", "#text": "Décret n°88-517 du 4 mai 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000870168", "@nortexte": "MENL8800433D", "@numtexte": "88-517", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-04" }, { "@id": "JORFTEXT000000870169", "#text": "Décret n°88-518 du 4 mai 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000870169", "@nortexte": "MENL8800434D", "@numtexte": "88-518", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-04" }, { "@id": "JORFTEXT000000692626", "#text": "Décret n°88-576 du 6 mai 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000692626", "@nortexte": "AGRG8800855D", "@numtexte": "88-576", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "JORFTEXT000000866453", "#text": "Décret n°88-536 du 4 mai 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000866453", "@nortexte": "BUDF8820163D", "@numtexte": "88-536", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-04" }, { "@id": "JORFTEXT000000504822", "#text": "Décret n°88-592 du 6 mai 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000504822", "@nortexte": "BUDF8810060D", "@numtexte": "88-592", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "JORFTEXT000000866468", "#text": "Décret n°88-593 du 6 mai 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000866468", "@nortexte": "ECOX8810341D", "@numtexte": "88-593", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "JORFTEXT000000321861", "#text": "Loi n°88-810 du 12 juillet 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000321861", "@nortexte": "SPSX8800078L", "@numtexte": "88-810", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-07-12" }, { "@id": "LEGIARTI000006293978", "@num": "102 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295254", "@num": "102 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295303", "@num": "102 Z", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 Z (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295287", "@num": "140", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295314", "@num": "140 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295317", "@num": "140 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295323", "@num": "140 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295327", "@num": "140 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295332", "@num": "140 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295337", "@num": "140 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295346", "@num": "140 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295545", "@num": "242-0 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295547", "@num": "242-0 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295553", "@num": "242-0 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295572", "@num": "242-0 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295615", "@num": "267 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 267 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295629", "@num": "275 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295709", "@num": "305", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295677", "@num": "305 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295683", "@num": "305 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295712", "@num": "306", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 306 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295685", "@num": "306 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 306 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295686", "@num": "306 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 306 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295687", "@num": "306 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 306 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295688", "@num": "306 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 306 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295689", "@num": "306 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 306 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295769", "@num": "310 HC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295774", "@num": "317", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295761", "@num": "317 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295788", "@num": "318", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 318 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295791", "@num": "318 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 318 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294905", "@num": "318 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 318 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294905", "@num": "318 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 318 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295798", "@num": "320", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 320 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295987", "@num": "339", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 339 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295987", "@num": "339", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 339 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296001", "@num": "341", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 341 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296001", "@num": "341", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 341 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295904", "@num": "358", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 358 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295911", "@num": "359", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 359 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295926", "@num": "361", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 361 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295964", "@num": "363 AC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296078", "@num": "363 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296088", "@num": "363 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295967", "@num": "363 AH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AH (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295975", "@num": "363 AI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AI (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296041", "@num": "363 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295939", "@num": "363 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296051", "@num": "363 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295945", "@num": "363 FA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 FA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295962", "@num": "363 Y", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 Y (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296109", "@num": "368", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 368 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296111", "@num": "368 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 368 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296113", "@num": "368 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 368 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296116", "@num": "368 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 368 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296118", "@num": "368 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 368 D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296120", "@num": "368 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 368 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296167", "@num": "368 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 368 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296168", "@num": "368 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 368 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296123", "@num": "369", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 369 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296169", "@num": "369 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 369 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296170", "@num": "369 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 369 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296127", "@num": "370", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 370 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296171", "@num": "370 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 370 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295027", "@num": "370 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 370 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296154", "@num": "371 AD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AD (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295085", "@num": "371 AD bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AD bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296156", "@num": "371 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AE (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296158", "@num": "371 AF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AF (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296160", "@num": "371 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AG (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296163", "@num": "371 AH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AH (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296272", "@num": "383", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296325", "@num": "384 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295152", "@num": "39 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 39 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295180", "@num": "75-0 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 75-0 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295231", "@num": "93", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 93 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295236", "@num": "95 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 95 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295249", "@num": "96", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 96 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297610", "@num": "10 GA bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 GA bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297616", "@num": "10 GA quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 GA quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297613", "@num": "10 GA ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 GA ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296976", "@num": "111 quater G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299563", "@num": "143 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 143 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297065", "@num": "169 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 169 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297070", "@num": "169 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 169 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297071", "@num": "177", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 177 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296496", "@num": "2 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296499", "@num": "2 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297567", "@num": "2 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297148", "@num": "261", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 261 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297158", "@num": "266", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 266 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299247", "@num": "281 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 281 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297291", "@num": "313 AD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297256", "@num": "313 BK", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BK (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297257", "@num": "313 BL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BL (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297258", "@num": "313 BM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BM (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297259", "@num": "313 BN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BN (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297260", "@num": "313 BO", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BO (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297261", "@num": "313 BP", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BP (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297262", "@num": "313 BQ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BQ (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297310", "@num": "321", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 321 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297321", "@num": "328 D quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 328 D quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297345", "@num": "332 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 332 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297387", "@num": "344 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297407", "@num": "347", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 347 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297412", "@num": "348", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 348 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297422", "@num": "350 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296679", "@num": "38 septdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297736", "@num": "38 septdecies F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296673", "@num": "38 sexdecies S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296682", "@num": "39", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296690", "@num": "39 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296701", "@num": "40 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 40 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296728", "@num": "41 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296731", "@num": "41 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297988", "@num": "41 Z", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 Z (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297989", "@num": "41 ZA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297990", "@num": "41 ZB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297991", "@num": "41 ZC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZC (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297992", "@num": "41 ZD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZD (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297993", "@num": "41 ZE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZE (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297994", "@num": "41 ZF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZF (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297995", "@num": "41 ZG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297996", "@num": "41 ZH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZH (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297997", "@num": "41 ZI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZI (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297998", "@num": "41 ZJ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZJ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297999", "@num": "41 ZK", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZK (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298000", "@num": "41 ZL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZL (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298001", "@num": "41 ZM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZM (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298002", "@num": "41 ZN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZN (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298003", "@num": "41 ZO", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZO (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298004", "@num": "41 ZP", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZP (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299962", "@num": "434", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 434 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299966", "@num": "435", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 435 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299971", "@num": "438", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 438 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299975", "@num": "440", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 440 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299986", "@num": "443", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 443 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298110", "@num": "46 AH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AH (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296754", "@num": "46 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296757", "@num": "46 quater-0 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298216", "@num": "46 quater-0 RA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 RA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298217", "@num": "46 quater-0 RB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 RB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298218", "@num": "46 quater-0 RC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 RC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298219", "@num": "46 quater-0 RD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 RD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298221", "@num": "46 quater-0 RE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 RE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298222", "@num": "46 quater-0 RF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 RF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298223", "@num": "46 quater-0 RG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 RG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298288", "@num": "46 quater-0 ZD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298291", "@num": "46 quater-0 ZE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298295", "@num": "46 quater-0 ZF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298296", "@num": "46 quater-0 ZG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298299", "@num": "46 quater-0 ZH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZH (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298303", "@num": "46 quater-0 ZI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZI (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298307", "@num": "46 quater-0 ZJ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZJ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298313", "@num": "46 quater-0 ZK", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZK (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298320", "@num": "46 quater-0 ZL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZL (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298331", "@num": "46 quater-0 ZM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZM (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298332", "@num": "46 quater-0 ZN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZN (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298333", "@num": "46 quater-0 ZO", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZO (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298336", "@num": "46 quater-0 ZP", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZP (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298337", "@num": "46 quater-0 ZQ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZQ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298338", "@num": "46 quater-0 ZR", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZR (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298340", "@num": "46 quater-0 ZS", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZS (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296871", "@num": "49 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298610", "@num": "49 octies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298611", "@num": "49 octies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298613", "@num": "49 octies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298614", "@num": "49 octies D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 octies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298504", "@num": "49 septies O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298510", "@num": "49 septies T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298512", "@num": "49 septies U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296891", "@num": "53 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 53 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296898", "@num": "65", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 65 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296919", "@num": "70 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 70 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296949", "@num": "74", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 74 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296961", "@num": "88", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 88 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296966", "@num": "89", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 89 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311401", "@num": "1025", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1025 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311473", "@num": "1067", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1067 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311486", "@num": "1087", "#text": "CODE GENERAL DES IMPOTS, 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"CODE GENERAL DES IMPOTS, CGI. - art. 1653 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312622", "@num": "1655", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1655 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307009", "@num": "1655 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1655 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312662", "@num": "1658", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1658 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312666", "@num": 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"@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303699", "@num": "223 R", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303706", "@num": "223 S", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303715", "@num": "223 T", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303717", "@num": "223 U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 U (V)", "@sens": "cible", "@cidtexte": 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(M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309006", "@num": "235 ter H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309023", "@num": "235 ter U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304089", "@num": "238 octies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 octies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309129", "@num": "238 terdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309129", "@num": "238 terdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309201", "@num": "244 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309221", "@num": "244 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309387", "@num": "261 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309672", "@num": "278 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 278 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304339", "@num": "278 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 278 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309594", "@num": "298", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309634", "@num": "298 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309753", "@num": "311 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 311 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309760", "@num": "313", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 313 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307512", "@num": "35", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307535", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302268", "@num": "38 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307563", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307665", "@num": "39 octies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 octies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302911", "@num": "39 octies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 octies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302365", "@num": "39 octies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 octies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307764", "@num": "39 quinquies FA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies FA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307603", "@num": "39 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 ter (M)", "@sens": 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"@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310462", "@num": "810", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 810 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310462", "@num": "810", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 810 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310494", "@num": "812", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 812 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310530", "@num": "816", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 816 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310536", "@num": "816 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 816 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310540", "@num": "817", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 817 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310645", "@num": "833", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 833 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311057", "@num": "914", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 914 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307141", "@num": "92", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307163", "@num": "92 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311144", "@num": "947", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 947 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311242", "@num": "979", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 979 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311250", "@num": "980 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 980 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311290", "@num": "990 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293346", "@num": "192", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 192 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306449", "@num": "1599 octies", "#text": "Code général des impôts, CGI. - art. 1599 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"@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701129", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447494", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309883", "@num": "408", "#text": "Code général des impôts, CGI. - art. 408 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032514396", "@num": "368", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 368 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043987196", "@num": "368", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 368 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032514393", "@num": "368 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 368 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032514388", "@num": "368 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 368 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032514383", "@num": "368 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 368 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038631559", "@num": "369", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 369 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042485663", "@num": "369", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 369 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038631553", "@num": "369 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 369 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042485646", "@num": "369 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 369 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038631549", "@num": "369 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 369 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297070", "@num": "169 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 169 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029321030", "@num": "38 septdecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 septdecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695519", "@num": "38 septdecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 septdecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579884", "@num": "435", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 435 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886936", "@num": "435", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 435 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299971", "@num": "438", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 438 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299975", "@num": "440", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 440 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299986", "@num": "443", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 443 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296754", "@num": "46 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026637678", "@num": "46 quater-0 ZF", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZF (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031391602", "@num": "46 quater-0 ZF", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031391519", "@num": "46 quater-0 ZM", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298340", "@num": "46 quater-0 ZS", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZS (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n° 88-1001 du 20 octobre 1988", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "CODE GENERAL DES IMPOTS", "CGI", "INCORPORATION", "CODIFICATION", "REGIME ECONOMIQUE", "ALCOOL", "ANNEXE II", "DENATURATEUR", "STOCK", "ANNEXE I", "AUTORISATION ADMINISTRATIVE", "ANNEXE III", "CODE" ] }, "TITREFULL": "Décret n° 88-1001 du 20 octobre 1988 portant incorporation au code général des impôts de divers ‎textes modifiant et complétant certaines dispositions de ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000509838", "NOR": "BUDF8800011D", "NUM": "88-1001", "DATE_PUBLI": "1988-10-22", "DATE_TEXTE": "1988-10-20", "ORIGINE_PUBLI": "JORF du 22 octobre 1988", "PAGE_DEB_PUBLI": 13308, "PAGE_FIN_PUBLI": 13333 } }, "META_COMMUN": { "ID": "JORFTEXT000000509838", "URL": "texte/version/JORF/TEXT/00/00/00/50/98/JORFTEXT000000509838.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9881001" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000509838", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303546", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006303546", "liens_entrants": true }

Article 220 C AUTONOME MODIFIE, en vigueur du 31/12/1987 au 30/12/1990 (Code général des impôts)