{ "article": { "LEGIARTI000006303560": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "220 L", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303560", "URL": "article/LEGI/ARTI/00/00/06/30/35/LEGIARTI000006303560.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0220ABXXXXXLA" } }, "NOTA": { "CONTENU": "
Loi 2004-1485 2004-12-30 art. 46 II : Ces dispositions s'appliquent aux dépenses exposées entrent le 1er janvier 2005 et le 31 décembre 2007.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 244 quater K, 199 ter J", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006322301", "@num": "46", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 46 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@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" } ] }, "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": "LEGIARTI000006303560", "@fin": "2010-05-01", "@num": "220 L", "@etat": "PERIME", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le crédit d'impôt défini à l'article 244 quater K est imputé sur l'impôt sur les sociétés dû par l'entreprise dans les conditions prévues à l'article 199 ter J.
\n
" } }, "LEGIARTI000006322301": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2004-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006322301", "URL": "article/LEGI/ARTI/00/00/06/32/23/LEGIARTI000006322301.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEKUXXXXXX046AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000240757", "#text": "Loi 2004-1485 2004-12-30 finances rectificative pour 2004 JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006303154", "@num": "199 ter J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303560", "@num": "220 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 L (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": "LEGIARTI000006304201", "@num": "244 quater K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134234", "@fin": "2999-01-01", "#text": "I. - MESURES CONCERNANT LA FISCALITÉ.", "@debut": "2004-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114819", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2004-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084657", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : MOYENS DES SERVICES ET DISPOSITIONS SPÉCIALES", "@debut": "2004-12-31" } ] }, "@cid": "JORFTEXT000000240757", "@nor": "ECOX0400254L", "@num": "2004-1485", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2004-1485 du 30 décembre 2004 de finances rectificative pour 2004 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000240757", "@c_titre_court": "Loi n°2004-1485 du 30 décembre 2004" }, { "@fin": "2999-01-01", "#text": "Loi n° 2004-1485 du 30 décembre 2004 de finances rectificative pour 2004 (1)", "@debut": "2004-12-31", "@id_txt": "LEGITEXT000005992336", "@c_titre_court": "Loi n° 2004-1485 du 30 décembre 2004" } ], "@date_publi": "2004-12-31", "@date_signature": "2004-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006322301", "@fin": "2999-01-01", "@num": "46", "@etat": "VIGUEUR", "@debut": "2004-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. (paragraphe modificateur).
\n
II. - Les dispositions du I s'appliquent aux dépenses exposées entre le 1er janvier 2005 et le 31 décembre 2007.
" } }, "LEGIARTI000022169561": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022169561", "URL": "article/LEGI/ARTI/00/00/22/16/95/LEGIARTI000022169561.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021641237", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664539", "@num": "1648 AA", "#text": "Code général des impôts, CGI. - art. 1648 AA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658072", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028245070", "@num": "1649 quater-0 B bis", "#text": "Code général des impôts, CGI. - art. 1649 quater-0 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020013521", "@num": "1681 septies", "#text": "Code général des impôts, CGI. - art. 1681 septies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658058", "@num": "289 C", "#text": "Code général des impôts, CGI. - art. 289 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021960637", "@num": "81", "#text": "Code général des impôts, CGI. - art. 81 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000022201922", "#text": "Code général des impôts, CGI. - Chapitre 000I ter : Dispositifs spécifiques dep... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000022201370", "#text": "Code général des impôts, CGI. - Chapitre XX : Contribution annuelle destinée à ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200994", "@num": "102 ter", "#text": "Code général des impôts, CGI. - art. 102 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201814", "@num": "1048 ter", "#text": "Code général des impôts, CGI. - art. 1048 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201811", "@num": "1085", "#text": "Code général des impôts, CGI. - art. 1085 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200986", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200984", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201807", "@num": "1378 octies", "#text": "Code général des impôts, CGI. - art. 1378 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201800", "@num": "1379-0 bis", "#text": "Code général des impôts, CGI. - art. 1379-0 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201793", "@num": "1382", "#text": "Code général des impôts, CGI. - art. 1382 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201786", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des impôts, CGI. - art. 1383 F (V)", "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000022201764", "@num": "1384 A", "#text": "Code général des impôts, CGI. - art. 1384 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202271", "@num": "1384 B", "#text": "Code général des impôts, CGI. - art. 1384 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202264", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202262", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202258", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202241", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202237", "@num": "1452", "#text": "Code général des impôts, CGI. - art. 1452 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202234", "@num": "1464 B", "#text": "Code général des impôts, CGI. - art. 1464 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202226", "@num": "1464 C", "#text": "Code général des impôts, CGI. - art. 1464 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202221", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202215", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202209", "@num": "1465 A", "#text": "Code général des impôts, CGI. - art. 1465 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202194", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202170", "@num": "1466 E", "#text": "Code général des impôts, CGI. - art. 1466 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202165", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202159", "@num": "1478", "#text": "Code général des impôts, CGI. - art. 1478 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200948", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200940", "@num": "150 VB", "#text": "Code général des impôts, CGI. - art. 150 VB (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200936", "@num": "150 VC", "#text": "Code général des impôts, CGI. - art. 150 VC (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200972", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200965", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200961", "@num": "150-0 F", "#text": "Code général des impôts, CGI. - art. 150-0 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200926", "@num": "151 octies B", "#text": "Code général des impôts, CGI. - art. 151 octies B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202156", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202154", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202150", "@num": "1519 E", "#text": "Code général des impôts, CGI. - art. 1519 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202146", "@num": "1519 F", "#text": "Code général des impôts, CGI. - art. 1519 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202143", "@num": "1519 G", "#text": "Code général des impôts, CGI. - art. 1519 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202140", "@num": "1519 H", "#text": "Code général des impôts, CGI. - art. 1519 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202138", "@num": "1519 I", "#text": "Code général des impôts, CGI. - art. 1519 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200912", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200906", "@num": "156 bis", "#text": "Code général des impôts, CGI. - art. 156 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200898", "@num": "157 bis", "#text": "Code général des impôts, CGI. - art. 157 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200848", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202128", "@num": "1585 C", "#text": "Code général des impôts, CGI. - art. 1585 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202116", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202118", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202124", "@num": "1586 quater", "#text": "Code général des impôts, CGI. - art. 1586 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202122", "@num": "1586 quinquies", "#text": "Code général des impôts, CGI. - art. 1586 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202120", "@num": "1586 sexies", "#text": "Code général des impôts, CGI. - art. 1586 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202126", "@num": "1586 ter", "#text": "Code général des impôts, CGI. - art. 1586 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202109", "@num": "1594 J bis", "#text": "Code général des impôts, CGI. - art. 1594 J bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202113", "@num": "1594-0 G", "#text": "Code général des impôts, CGI. - art. 1594-0 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202094", "@num": "1600", "#text": "Code général des impôts, CGI. - art. 1600 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202106", "@num": "1600-0 H", "#text": "Code général des impôts, CGI. - art. 1600-0 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202103", "@num": "1600-0 I", "#text": "Code général des impôts, CGI. - art. 1600-0 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202099", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202089", "@num": "1605", "#text": "Code général des impôts, CGI. - art. 1605 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202078", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202066", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202060", "@num": "1607 A", "#text": "Code général des impôts, CGI. - art. 1607 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202053", "@num": "1609 C", "#text": "Code général des impôts, CGI. - art. 1609 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202048", "@num": "1609 D", "#text": "Code général des impôts, CGI. - art. 1609 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202039", "@num": "1609 quatervicies", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202045", "@num": "1609 quinquies BA", "#text": "Code général des impôts, CGI. - art. 1609 quinquies BA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202043", "@num": "1609 sexdecies B", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202032", "@num": "1635 bis M", "#text": "Code général des impôts, CGI. - art. 1635 bis M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306813", "@num": "1635 septies", "#text": "Code général des impôts, CGI. - art. 1635 septies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202029", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202009", "@num": "1636 B octies", "#text": "Code général des impôts, CGI. - art. 1636 B octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202006", "@num": "1636 B undecies", "#text": "Code général des impôts, CGI. - art. 1636 B undecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202004", "@num": "1636 C", "#text": "Code général des impôts, CGI. - art. 1636 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201997", "@num": "1638 quater", "#text": "Code général des impôts, CGI. - art. 1638 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202001", "@num": "1638-0 bis", "#text": "Code général des impôts, CGI. - art. 1638-0 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201986", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201975", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201973", "@num": "1640 B", "#text": "Code général des impôts, CGI. - art. 1640 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201970", "@num": "1640 C", "#text": "Code général des impôts, CGI. - art. 1640 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201959", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201952", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201950", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201928", "@num": "1648 A", "#text": "Code général des impôts, CGI. - art. 1648 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312566", "@num": "1649 quater B", "#text": "Code général des impôts, CGI. - art. 1649 quater B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201916", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201913", "@num": "1649 quater E", "#text": "Code général des impôts, CGI. - art. 1649 quater E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201908", "@num": "1649 quater H", "#text": "Code général des impôts, CGI. - art. 1649 quater H (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201902", "@num": "1649 quater L", "#text": "Code général des impôts, CGI. - art. 1649 quater L (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201827", "@num": "1649 quater-0 B ter", "#text": "Code général des impôts, CGI. - art. 1649 quater-0 B ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201900", "@num": "1664", "#text": "Code général des impôts, CGI. - art. 1664 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201898", "@num": "1668", "#text": "Code général des impôts, CGI. - art. 1668 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201895", "@num": "1679 A", "#text": "Code général des impôts, CGI. - art. 1679 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201893", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200831", "@num": "168", "#text": "Code général des impôts, CGI. - art. 168 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201890", "@num": "1693 bis", "#text": "Code général des impôts, CGI. - art. 1693 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201885", "@num": "1693 sexies", "#text": "Code général des impôts, CGI. - art. 1693 sexies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201877", "@num": "1722 quater", "#text": "Code général des impôts, CGI. - art. 1722 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201868", "@num": "1723 ter-0 B", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201862", "@num": "1730", "#text": "Code général des impôts, CGI. - art. 1730 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201860", "@num": "1735 ter", "#text": "Code général des impôts, CGI. - art. 1735 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675648", "@num": "1740 bis", "#text": "Code général des impôts, CGI. - art. 1740 bis (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202280", "@num": "1740-00 A", "#text": "Code général des impôts, CGI. - art. 1740-00 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314618", "@num": "1749", "#text": "Code général des impôts, CGI. - art. 1749 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201843", "@num": "1763 C", "#text": "Code général des impôts, CGI. - art. 1763 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201839", "@num": "1813", "#text": "Code général des impôts, CGI. - art. 1813 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200826", "@num": "182 B", "#text": "Code général des impôts, CGI. - art. 182 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201835", "@num": "1840 J", "#text": "Code général des impôts, CGI. - art. 1840 J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201829", "@num": "1961 bis", "#text": "Code général des impôts, CGI. - art. 1961 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201278", "@num": "199 octovicies", "#text": "Code général des impôts, CGI. - art. 199 octovicies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201280", "@num": "199 septvicies", "#text": "Code général des impôts, CGI. - art. 199 septvicies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200815", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303152", "@num": "199 ter H", "#text": "Code général des impôts, CGI. - art. 199 ter H (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303154", "@num": "199 ter J", "#text": "Code général des impôts, CGI. - art. 199 ter J (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201305", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201296", "@num": "199 tervicies", "#text": "Code général des impôts, CGI. - art. 199 tervicies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201061", "@num": "199 undecies A", "#text": "Code général des impôts, CGI. - art. 199 undecies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201045", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201040", "@num": "199 undecies C", "#text": "Code général des impôts, CGI. - art. 199 undecies C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201267", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201243", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201232", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201200", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201194", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201181", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201168", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201163", "@num": "220 F", "#text": "Code général des impôts, CGI. - art. 220 F (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303558", "@num": "220 J", "#text": "Code général des impôts, CGI. - art. 220 J (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303560", "@num": "220 L", "#text": "Code général des impôts, CGI. - art. 220 L (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201131", "@num": "220 octies", "#text": "Code général des impôts, CGI. - art. 220 octies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201144", "@num": "220 quater A", "#text": "Code général des impôts, CGI. - art. 220 quater A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201135", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201114", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201097", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201083", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201070", "@num": "230 H", "#text": "Code général des impôts, CGI. - art. 230 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201066", "@num": "231", "#text": "Code général des impôts, CGI. - art. 231 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201585", "@num": "237 ter A", "#text": "Code général des impôts, CGI. - art. 237 ter A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201580", "@num": "238 bis", "#text": "Code général des impôts, CGI. - art. 238 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201573", "@num": "238 bis HF", "#text": "Code général des impôts, CGI. - art. 238 bis HF (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201563", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201548", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201534", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304194", "@num": "244 quater I", "#text": "Code général des impôts, CGI. - art. 244 quater I (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675405", "@num": "244 quater K", "#text": "Code général des impôts, CGI. - art. 244 quater K (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201501", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201489", "@num": "271", "#text": "Code général des impôts, CGI. - art. 271 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201481", "@num": "289 C", "#text": "Code général des impôts, CGI. - art. 289 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201472", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201457", "@num": "295", "#text": "Code général des impôts, CGI. - art. 295 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201320", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201638", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201621", "@num": "302 U bis", "#text": "Code général des impôts, CGI. - art. 302 U bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201444", "@num": "302 bis MB", "#text": "Code général des impôts, CGI. - art. 302 bis MB (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201435", "@num": "302 bis R", "#text": "Code général des impôts, CGI. - art. 302 bis R (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201424", "@num": "302 bis W", "#text": "Code général des impôts, CGI. - art. 302 bis W (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201411", "@num": "302 bis WA", "#text": "Code général des impôts, CGI. - art. 302 bis WA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201403", "@num": "302 bis WB", "#text": "Code général des impôts, CGI. - art. 302 bis WB (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201391", "@num": "302 bis WC", "#text": "Code général des impôts, CGI. - art. 302 bis WC (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201380", "@num": "302 bis WD", "#text": "Code général des impôts, CGI. - art. 302 bis WD (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201362", "@num": "302 bis ZG", "#text": "Code général des impôts, CGI. - art. 302 bis ZG (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201357", "@num": "302 septies A", "#text": "Code général des impôts, CGI. - art. 302 septies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201348", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200605", "@num": "31", "#text": "Code général des impôts, CGI. - art. 31 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200622", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200624", "@num": "38 bis", "#text": "Code général des impôts, CGI. - art. 38 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200629", "@num": "38 bis-0 A", "#text": "Code général des impôts, CGI. - art. 38 bis-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200632", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200666", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201618", "@num": "402 bis", "#text": "Code général des impôts, CGI. - art. 402 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201611", "@num": "403", "#text": "Code général des impôts, CGI. - art. 403 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201603", "@num": "438", "#text": "Code général des impôts, CGI. - art. 438 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022206931", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200675", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200677", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200680", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202277", "@num": "5", "#text": "Code général des impôts, CGI. - art. 5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200692", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201683", "@num": "520 A", "#text": "Code général des impôts, CGI. - art. 520 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201679", "@num": "565", "#text": "Code général des impôts, CGI. - art. 565 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201675", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201658", "@num": "572 bis", "#text": "Code général des impôts, CGI. - art. 572 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201654", "@num": "573", "#text": "Code général des impôts, CGI. - art. 573 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201648", "@num": "575 H", "#text": "Code général des impôts, CGI. - art. 575 H (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200686", "@num": "71", "#text": "Code général des impôts, CGI. - art. 71 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200706", "@num": "72", "#text": "Code général des impôts, CGI. - art. 72 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200704", "@num": "73 E", "#text": "Code général des impôts, CGI. - art. 73 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200700", "@num": "74", "#text": "Code général des impôts, CGI. - art. 74 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200710", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201691", "@num": "754 B", "#text": "Code général des impôts, CGI. - art. 754 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201688", "@num": "777", "#text": "Code général des impôts, CGI. - art. 777 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201685", "@num": "779", "#text": "Code général des impôts, CGI. - art. 779 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201724", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201722", "@num": "790 B", "#text": "Code général des impôts, CGI. - art. 790 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201720", "@num": "790 D", "#text": "Code général des impôts, CGI. - art. 790 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201718", "@num": "790 E", "#text": "Code général des impôts, CGI. - art. 790 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201716", "@num": "790 F", "#text": "Code général des impôts, CGI. - art. 790 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201709", "@num": "790 G", "#text": "Code général des impôts, CGI. - art. 790 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201697", "@num": "793", "#text": "Code général des impôts, CGI. - art. 793 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200718", "@num": "80 quindecies", "#text": "Code général des impôts, CGI. - art. 80 quindecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200714", "@num": "80 undecies", "#text": "Code général des impôts, CGI. - art. 80 undecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200723", "@num": "81", "#text": "Code général des impôts, CGI. - art. 81 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201005", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201756", "@num": "845", "#text": "Code général des impôts, CGI. - art. 845 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201740", "@num": "885 H", "#text": "Code général des impôts, CGI. - art. 885 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201738", "@num": "885 U", "#text": "Code général des impôts, CGI. - art. 885 U (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201728", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201002", "@num": "96", "#text": "Code général des impôts, CGI. - art. 96 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000022166146", "@nor": "ECEL1006799D", "@num": "2010-421", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2010-421 du 27 avril 2010 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000022166146", "@c_titre_court": "Décret n°2010-421 du 27 avril 2010" }, { "@fin": "2999-01-01", "#text": "Décret n° 2010-421 du 27 avril 2010 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2010-05-01", "@id_txt": "LEGITEXT000022169556", "@c_titre_court": "Décret n°2010-421 du 27 avril 2010" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2010-04-30", "@date_signature": "2010-04-27", "@num_parution_jo": "0101" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000022169561", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000022166149", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1740 bis, Art. 1740-00 A
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 80 quindecies \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 31 \n
\n

A modifié les dispositions suivantes : f

-Code général des impôts, CGI.
\nArt. 38 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 38 bis \n
\n

\n
A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 38 bis-0 A \n
\n

\n
A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 39
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 39 quaterdecies \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 44 octies \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 44 octies A \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 44 quaterdecies, Art. 44 duodecies\n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 50-0, Art. 71 \n
\n

\n
A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 72, Art. 73 E, Art. 74 \n
\n

\n
A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 75-0 B \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 80 undecies \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 81 \n
\n

\n
A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 83, Art. 96, Art. 102 ter, Art. 125 A, Art. 131 quater, Art. 150-0 A, Art. 150-0 D, Art. 150-0 F, Art. 150 U, Art. 150 VB, Art. 150 VC, Art. 151 octies B, Art. 156, Art. 156 bis, Art. 157 bis, Art. 158, Art. 168, Art. 182 B, Art. 199 ter, Art. 199 ter H, Art. 199 ter J \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 199 undecies A, Art. 199 undecies B, Art. 199 undecies C \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 199 terdecies-0 A, Art. 199 tervicies, Art. 199 sexvicies, Art. 199 septvicies, Art. 199 octovicies, Art. 200, Art. 200-0 A, Art. 206, Art. 207, Art. 208 C, Art. 210 E, Art. 217 undecies, Art. 220 F, Art. 220 J, Art. 220 L, Art. 220 Z bis, Art. 220 quater A, Art. 220 sexies, Art. 220 septies, Art. 220 octies, Art. 220 terdecies, Art. 220 quaterdecies, Art. 223 B, Art. 223 L, Art. 223 O, Art. 230 H, Art. 231 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 237 ter A, Art. 238 bis, Art. 238 bis HF, Art. 242 ter C, Art. 244 bis A, Art. 244 quater B, Art. 244 quater I, Art. 244 quater K, Art. 244 quater M, Art. 271, Art. 289 C, Art. 293 B, Art. 295, Art. 302 bis MB, Art. 302 bis R, Art. 302 bis W, Art. 302 bis WA, Art. 302 bis WB, Art. 302 bis WC, Art. 302 bis WD, Sct. Chapitre XX : Contribution annuelle destinée à financer le fonds de modernisation de la restauration, Art. 302 bis ZG, Art. 302 septies A, Art. 302 septies A bis, Art. 302 D \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 302 G, Art. 302 U bis, Art. 402 bis, Art. 403, Art. 438 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 520 A, Art. 565, Art. 570, Art. 572 bis, Art. 573, Art. 575 H \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 754 B, Art. 777, Art. 779 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 788, Art. 790 B, Art. 790 D, Art. 790 E, Art. 790 F, Art. 790 G, Art. 793 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 793 bis, Art. 845, Art. 885 H, Art. 885 U, Art. 885-0 V bis A \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1048 ter, Art. 1085, Art. 1378 octies, Art. 1379-0 bis, Art. 1382, Art. 1383 E bis, Art. 1383 F, Art. 1384 A \n
\n

\n
A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1384 B, Art. 1384 C, Art. 1407, Art. 1414 A, Art. 1417, Art. 1452, Art. 1464 B, Art. 1464 C, Art. 1464 I, Art. 1465, Art. 1465 A, Art. 1466 A, Art. 1466 C, Art. 1466 E, Art. 1466 F, Art. 1478, Art. 1519 A, Art. 1519 B, Art. 1519 E, Art. 1519 F, Art. 1519 G, Art. 1519 H, Art. 1519 I, Art. 1585 C, Art. 1586 ter, Art. 1586 quater, Art. 1586 quinquies, Art. 1586 sexies, Art. 1586 octies, Art. 1586 nonies, Art. 1594-0 G, Art. 1594 J bis, Art. 1600-0 H, Art. 1600-0 I, Art. 1600-0 J, Art. 1600, Art. 1605, Art. 1605 bis, Art. 1605 ter, Art. 1607 A, Art. 1609 C, Art. 1609 D, Art. 1609 quinquies BA, Art. 1609 sexdecies B, Art. 1609 quatervicies, Art. 1635 bis M, Art. 1635 sexies, Art. 1635 septies, Art. 1636 B octies, Art. 1636 B undecies, Art. 1636 C, Art. 1638-0 bis, Art. 1638 quater, Art. 1639 A bis, Art. 1639 A ter, Art. 1640 B, Art. 1640 C, Art. 1647 B sexies, Art. 1647 C septies, Art. 1647 D, Art. 1648 A, Art. 1649 quater B, Sct. Chapitre 000I ter : Dispositifs spécifiques deprésomption de revenu et de taxation forfaitaire en fonction des éléments de train de vie, Art. 1649 quater-0 B bis, Sct. Chapitre 000I ter : Dispositifs spécifiques de présomption de revenu et de taxation forfaitaire en fonction des éléments de train de vie, Art. 1649 quater-0 B ter, Art. 1649 quater B quater, Art. 1649 quater E, Art. 1649 quater H, Art. 1649 quater L, Art. 1664, Art. 1668, Art. 1679 A, Art. 1679 septies, Art. 1693 bis, Art. 1693 sexies, Art. 1722 quater, Art. 1723 ter-0 B, Art. 1730, Art. 1735 ter, Art. 1749, Art. 1763 C, Art. 1813, Art. 1840 J, Art. 1961 bis \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 5\n
\n

\n
" } }, "LEGIARTI000006303154": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 ter J", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303154", "URL": "article/LEGI/ARTI/00/00/06/30/31/LEGIARTI000006303154.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199ACXXXXXYA" } }, "NOTA": { "CONTENU": "
Loi 2004-1485 2004-12-30 art. 46 II : Ces dispositions s'appliquent aux dépenses exposées entrent le 1er janvier 2005 et le 31 décembre 2007.
\n
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Le crédit d'impôt défini à l'article 244 quater K est imputé sur l'impôt sur le revenu dû par le contribuable au titre de l'année au cours de laquelle l'entreprise a engagé les dépenses. Si le montant du crédit d'impôt excède l'impôt dû au titre de cette année, l'excédent est restitué.
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Nota : Loi 2004-1485 2004-12-30 art. 46 II : Ces dispositions s'appliquent aux dépenses exposées entrent le 1er janvier 2005 et le 31 décembre 2007.
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I. - Les petites et moyennes entreprises imposées d'après leur bénéfice réel ou exonérées en application des articles 44 sexies, 44 sexies A, 44 octies, 44 decies et 44 undecies qui exposent des dépenses d'équipement en nouvelles technologies peuvent bénéficier d'un crédit d'impôt égal à 20 % de ces dépenses.
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Les petites et moyennes entreprises mentionnées au premier alinéa sont celles qui ont employé moins de 250 salariés et ont réalisé soit un chiffre d'affaires inférieur à 50 millions d'euros au cours de l'année au titre de laquelle les dépenses mentionnées au II ont été exposées, soit un total de bilan inférieur à 43 millions d'euros. L'effectif de l'entreprise est apprécié par référence au nombre moyen de salariés employés au cours de cette période. Le capital des sociétés doit être entièrement libéré et être détenu de manière continue, pour 75 % au moins, par des personnes physiques ou par une société répondant aux mêmes conditions. Pour la détermination du pourcentage de 75 %, les participations des sociétés de capital-risque, des fonds communs de placement à risques, des sociétés de développement régional et des sociétés financières d'innovation ne sont pas prises en compte à la condition qu'il n'existe pas de lien de dépendance au sens des deuxième à quatrième alinéas du 12 de l'article 39 entre la société en cause et ces dernières sociétés ou ces fonds. Pour les sociétés membres d'un groupe au sens de l'article 223 A, le chiffre d'affaires et l'effectif à prendre en compte s'entendent respectivement de la somme des chiffres d'affaires et de la somme des effectifs de chacune des sociétés membres de ce groupe. La condition tenant à la composition du capital doit être remplie par la société mère du groupe.
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II. - Les dépenses d'équipement en nouvelles technologies ouvrant droit au crédit d'impôt sont, à condition qu'elles soient exposées dans l'intérêt direct de l'exploitation :
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1° Les dépenses d'acquisition à l'état neuf d'immobilisations incorporelles et corporelles relatives à la mise en place d'un réseau intranet ou extranet, à l'exception des ordinateurs sauf lorsqu'ils sont exclusivement utilisés comme serveurs ;
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2° Les dépenses d'acquisition à l'état neuf d'immobilisations corporelles permettant un accès à internet à haut débit, à l'exception des ordinateurs ;
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3° Les dépenses d'acquisition à l'état neuf d'immobilisations corporelles ou incorporelles nécessaires à la protection des réseaux mentionnés au 1° ;
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4° Les dépenses d'aide à la mise en place et à la protection des réseaux mentionnés au 1°.
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III. - Les subventions publiques reçues par les entreprises à raison de dépenses ouvrant droit au crédit d'impôt sont déduites des bases de calcul de ce crédit.
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IV. - Les mêmes dépenses ne peuvent entrer à la fois dans la base de calcul du crédit d'impôt mentionné au I et dans celle d'un autre crédit d'impôt.
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V. - Le crédit d'impôt prévu au I s'applique dans les limites prévues par le règlement (CE) n° 69/2001 de la Commission, du 12 janvier 2001, concernant l'application des articles 87 et 88 du traité CE aux aides de minimis. Ce plafond s'apprécie en prenant en compte la fraction du crédit d'impôt correspondant aux parts des associés de sociétés de personnes mentionnées aux articles 8, 238 bis L, 239 ter et 239 quater A, et aux droits des membres de groupements mentionnés aux articles 238 ter, 239 quater, 239 quater B, 239 quater C et 239 quinquies.
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Lorsque ces sociétés ou groupements ne sont pas soumis à l'impôt sur les sociétés, le crédit d'impôt peut être utilisé par les associés proportionnellement à leurs droits dans ces sociétés ou ces groupements, à condition qu'il s'agisse de redevables de l'impôt sur les sociétés ou de personnes physiques participant à l'exploitation au sens du 1° bis du I de l'article 156.
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VI. - Un décret fixe les conditions d'application du présent article.
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Article 220 L AUTONOME PERIME, en vigueur du 01/01/2005 au 01/05/2010 (Code général des impôts)