{ "article": { "LEGIARTI000006303558": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "220 J", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303558", "URL": "article/LEGI/ARTI/00/00/06/30/35/LEGIARTI000006303558.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0220ABXXXXXJA" } }, "NOTA": { "CONTENU": "
Un décret fixe les conditions d'application de ces dispositions, notamment les obligations déclaratives incombant aux entreprises concernées et les conditions d'octroi et de retrait de l'agrément.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 244 quater I, 199 ter H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006322101", "@num": "22", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 22 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000022169561", "@num": "1", "#text": "Décret n°2010-421 du 27 avril 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022166146", "@nortexte": "ECEL1006799D", "@numtexte": "2010-421", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000029041880", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006303558", "@fin": "2010-05-01", "@num": "220 J", "@etat": "PERIME", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les crédits d'impôt définis aux II et III de l'article 244 quater I sont imputés sur l'impôt sur les sociétés dû par l'entreprise dans les conditions prévues aux I et II de l'article 199 ter H.
\n
" } }, "LEGIARTI000006322101": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "22", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2004-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006322101", "URL": "article/LEGI/ARTI/00/00/06/32/21/LEGIARTI000006322101.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEKTXXXXXX022AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000789373", "#text": "Loi 2004-1484 2004-12-30 Finances pour 2005 JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000789373", "#text": "Loi 2004-1484 2004-12-30 art. 223", "@sens": "source", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006303152", "@num": "199 ter H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303558", "@num": "220 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303686", "@num": "223 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304193", "@num": "244 quater I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147633", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales.", "@debut": "2004-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134224", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET REVENUS AUTORISÉS", "@debut": "2004-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114814", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2004-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084652", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2004-12-31" } ] }, "@cid": "JORFTEXT000000789373", "@nor": "ECOX0400222L", "@num": "2004-1484", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2004-1484 du 30 décembre 2004 de finances pour 2005 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000789373", "@c_titre_court": "Loi n° 2004-1484 du 30 décembre 2004" }, { "@fin": "2999-01-01", "#text": "Loi n° 2004-1484 du 30 décembre 2004 de finances pour 2005 (1).", "@debut": "2004-12-31", "@id_txt": "LEGITEXT000005991863", "@c_titre_court": "Loi n° 2004-1484 du 30 décembre 2004" } ], "@date_publi": "2004-12-31", "@date_signature": "2004-12-30", "@num_parution_jo": "0304" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006322101", "@fin": "2999-01-01", "@num": "22", "@etat": "VIGUEUR", "@debut": "2004-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Paragraphe modificateur
\n
II. - Un décret fixe les conditions d'application du I, notamment les obligations déclaratives incombant aux entreprises concernées et les conditions d'octroi et de retrait de l'agrément.
" } }, "LEGIARTI000017889835": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 O", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-29", "DATE_DEBUT": "2007-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000017889835", "URL": "article/LEGI/ARTI/00/00/17/88/98/LEGIARTI000017889835.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

dispositions applicables aux crédits d'impôt calculés au titre des dépenses de recherche exposées à compter du 1er janvier 2008 .
\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017856383", "@num": "69", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 69", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@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" }, { "@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" }, { "@id": "LEGIARTI000006307345", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308365", "@num": "199 ter B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303169", "@num": "199 ter D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303149", "@num": "199 ter E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303150", "@num": "199 ter F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303154", "@num": "199 ter J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303156", "@num": "199 ter L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter L (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303500", "@num": "216", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 216 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303552", "@num": "220 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303558", "@num": "220 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303559", "@num": "220 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 K (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303561", "@num": "220 M", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303564", "@num": "220 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 O (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303565", "@num": "220 P", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 P (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303566", "@num": "220 Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 Q (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303567", "@num": "220 R", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 R (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303569", "@num": "220 T", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 T (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303570", "@num": "220 U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 U (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303571", "@num": "220 V", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 V (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303591", "@num": "220 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 decies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303590", "@num": "220 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303586", "@num": "220 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303577", "@num": "220 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309076", "@num": "238 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309198", "@num": "244 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304181", "@num": "244 quater F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304184", "@num": "244 quater G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304193", "@num": "244 quater I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304195", "@num": "244 quater J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304201", "@num": "244 quater K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater K (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304203", "@num": "244 quater L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater L (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303937", "@num": "244 quater M", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303939", "@num": "244 quater N", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater N (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303941", "@num": "244 quater O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater O (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303943", "@num": "244 quater P", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater P (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303945", "@num": "244 quater Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater Q (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303946", "@num": "244 quater R", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater R (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303947", "@num": "244 quater S", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater S (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303557", "@num": "220 I", "#text": "Code général des impôts, CGI. - art. 220 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303679", "@fin": "1997-04-11", "@num": "223 O", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303680", "@fin": "2000-03-31", "@num": "223 O", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303681", "@fin": "1999-12-31", "@num": "223 O", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303682", "@fin": "2002-01-23", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303683", "@fin": "2003-08-02", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303684", "@fin": "2003-12-31", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303685", "@fin": "2004-12-31", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303686", "@fin": "2005-01-19", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303687", "@fin": "2005-08-03", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303688", "@fin": "2005-12-31", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303689", "@fin": "2006-01-06", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303690", "@fin": "2006-08-03", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303691", "@fin": "2006-12-27", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2006-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303692", "@fin": "2006-12-31", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006303693", "@fin": "2006-12-31", "@num": "223 O", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303694", "@fin": "2007-03-08", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303695", "@fin": "2007-12-28", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2007-03-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017889835", "@fin": "2007-12-29", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018032870", "@fin": "2008-12-05", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019874400", "@fin": "2009-12-02", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2008-12-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038787", "@fin": "2010-05-01", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2009-12-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201083", "@fin": "2011-01-01", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380497", "@fin": "2011-06-12", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189217", "@fin": "2013-01-01", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949991", "@fin": "2014-05-30", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029041880", "@fin": "2014-07-01", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418210", "@fin": "2016-01-01", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2014-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781985", "@fin": "2018-01-01", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036494245", "@fin": "2019-01-01", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036431778", "@fin": "2018-09-07", "@num": "223 O", "@etat": "MODIFIE_MORT_NE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037992407", "@fin": "2019-06-08", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687214", "@fin": "2020-12-31", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043012286", "@fin": "2021-01-01", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042908792", "@fin": "2021-06-17", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042194928", "@fin": "2022-01-01", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2021-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044988700", "@fin": "2022-12-31", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045036664", "@fin": "2023-01-01", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2022-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047076796", "@fin": "2023-12-31", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048845034", "@fin": "2024-03-14", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048831302", "@fin": "2025-02-16", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2024-03-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202801", "@fin": "2999-01-01", "@num": "223 O", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@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 :

a. Des 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 ;

b. Des crédits d'impôt pour dépenses de recherche dégagés par chaque société du groupe en application de l'article 244 quater B ; l'article 199 ter B s'applique à la somme de ces crédits d'impôt ;

c. périmé

d. Des crédits d'impôt pour investissement dégagés par chaque société du groupe en application de l'article 244 quater E ; les dispositions de l'article 199 ter D s'appliquent à la somme de ces crédits d'impôts.

e. Des réductions d'impôt dégagées par chaque société du groupe en application de l'article 238 bis.

f. Des crédits d'impôt dégagés par chaque société du groupe en application de l'article 244 quater F ; les dispositions de l'article 199 ter E s'appliquent à la somme de ces crédits d'impôt ;

g. Des crédits d'impôt dégagés par chaque société du groupe en application de l'article 220 sexies ; les dispositions de l'article 220 F s'appliquent à la somme de ces crédits d'impôt.

h. Des crédits d'impôt dégagés par chaque société du groupe en application de l'article 244 quater G ; les dispositions de l'article 199 ter F s'appliquent à la somme de ces crédits d'impôt.

i. Des crédits d'impôt dégagés par chaque société du groupe en application de l'article 244 quater H ; les dispositions de l'article 220 I s'appliquent à la somme de ces crédits d'impôt.

j. Des crédits d'impôt dégagés par chaque société du groupe en application de l'article 244 quater I ; les dispositions de l'article 220 I s'appliquent à la somme de ces crédits d'impôt.

k. Des crédits d'impôt dégagés par chaque société du groupe en application de l'article 244 quater J ; les dispositions de l'article 220 K s'appliquent à la somme de ces crédits d'impôt.

l. Des crédits d'impôt dégagés par chaque société du groupe en application de l'article 244 quater K ; les dispositions de l'article 199 ter J s'appliquent à la somme de ces crédits d'impôt.

m. Des crédits d'impôt dégagés par chaque société du groupe en application de l'article 244 quater M ; les dispositions de l'article 199 ter L s'appliquent à la somme de ces crédits d'impôt ;

n. Des crédits d'impôt dégagés par chaque société du groupe en application de l'article 244 quater L ; les dispositions de l'article 220 M s'appliquent à la somme de ces crédits.

o. Des crédits d'impôt dégagés par chaque société du groupe en application de l'article 244 quater N ; les dispositions de l'article 220 O s'appliquent à la somme de ces crédits d'impôt ;

p. Des crédits d'impôt dégagés par chaque société du groupe en application de l'article 244 quater O ; les dispositions de l'article 220 P s'appliquent à la somme de ces crédits d'impôt ;

q. Des crédits d'impôt dégagés par chaque société du groupe en application de l'article 220 octies ; les dispositions de l'article 220 Q s'appliquent à la somme de ces crédits d'impôt ;

r. Des crédits d'impôt dégagés par chaque société du groupe en application de l'article 220 nonies, les dispositions de l'article 220 R s'appliquent à la somme de ces crédits d'impôt ;

s. De la réduction d'impôt calculée en application de l'article 220 decies ;

t) Des crédits d'impôt dégagés par chaque société du groupe en application de l'article 244 quater P ; les dispositions de l'article 220 T s'appliquent à la somme de ces crédits d'impôt ;

u) Des crédits d'impôt dégagés par chaque société du groupe en application de l'article 244 quater Q ; l'article 220 U s'applique à la somme de ces crédits d'impôt ;

v) Des crédits d'impôt dégagés par chaque société du groupe en application de l'article 244 quater R ; l'article 220 V s'applique à la somme de ces crédits d'impôt ;

w) Des crédits d'impôt dégagés par chaque société du groupe en application de l'article 244 quater S.

2. (abrogé).

" } }, "LEGIARTI000018032870": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 O", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-05", "DATE_DEBUT": "2007-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000018032870", "URL": "article/LEGI/ARTI/00/00/18/03/28/LEGIARTI000018032870.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "Loi n° 2007-1824 du 25 décembre 2007 art. 91 IV : Le présent article est applicable aux dépenses exposées au cours des exercices ouverts à compter du 1er janvier 2008." }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000017885236", "@num": "91", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 91", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "MODIFIE", "@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" }, { "@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" }, { "@id": "LEGIARTI000006307345", "@num": "145", "#text": "Code général des impôts, CGI. - art. 145", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308365", "@num": "199 ter B", "#text": "Code général des impôts, CGI. - art. 199 ter B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303169", "@num": "199 ter D", "#text": "Code général des impôts, CGI. - art. 199 ter D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303500", "@num": "216", "#text": "Code général des impôts, CGI. - art. 216", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303557", "@num": "220 I", "#text": "Code général des impôts, CGI. - art. 220 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303558", "@num": "220 J", "#text": "Code général des impôts, CGI. - art. 220 J", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303577", "@num": "220 sexies", "#text": "Code général des impôts, CGI. - art. 220 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017891462", "@num": "220 terdecies", "#text": "Code général des impôts, CGI. - art. 220 terdecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309076", "@num": "238 bis", "#text": "Code général des impôts, CGI. - art. 238 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309198", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304173", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303679", "@fin": "1997-04-11", "@num": "223 O", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303680", "@fin": "2000-03-31", "@num": "223 O", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303681", "@fin": "1999-12-31", "@num": "223 O", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303682", "@fin": "2002-01-23", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303683", "@fin": "2003-08-02", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303684", "@fin": "2003-12-31", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303685", "@fin": "2004-12-31", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303686", "@fin": "2005-01-19", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303687", "@fin": "2005-08-03", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303688", "@fin": "2005-12-31", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303689", "@fin": "2006-01-06", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303690", "@fin": "2006-08-03", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303691", "@fin": "2006-12-27", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2006-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303692", "@fin": "2006-12-31", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006303693", "@fin": "2006-12-31", "@num": "223 O", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303694", "@fin": "2007-03-08", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303695", "@fin": "2007-12-28", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2007-03-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017889835", "@fin": "2007-12-29", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018032870", "@fin": "2008-12-05", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019874400", "@fin": "2009-12-02", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2008-12-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038787", "@fin": "2010-05-01", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2009-12-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201083", "@fin": "2011-01-01", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380497", "@fin": "2011-06-12", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189217", "@fin": "2013-01-01", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949991", "@fin": "2014-05-30", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029041880", "@fin": "2014-07-01", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418210", "@fin": "2016-01-01", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2014-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781985", "@fin": "2018-01-01", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036494245", "@fin": "2019-01-01", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036431778", "@fin": "2018-09-07", "@num": "223 O", "@etat": "MODIFIE_MORT_NE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037992407", "@fin": "2019-06-08", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687214", "@fin": "2020-12-31", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043012286", "@fin": "2021-01-01", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042908792", "@fin": "2021-06-17", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042194928", "@fin": "2022-01-01", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2021-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044988700", "@fin": "2022-12-31", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045036664", "@fin": "2023-01-01", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2022-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047076796", "@fin": "2023-12-31", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048845034", "@fin": "2024-03-14", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048831302", "@fin": "2025-02-16", "@num": "223 O", "@etat": "MODIFIE", "@debut": "2024-03-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202801", "@fin": "2999-01-01", "@num": "223 O", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Article 220 J AUTONOME PERIME, en vigueur du 01/01/2005 au 01/05/2010 (Code général des impôts)