{ "article": { "LEGIARTI000006303673": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 M", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303673", "URL": "article/LEGI/ARTI/00/00/06/30/36/LEGIARTI000006303673.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223ASXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006322428", "@num": "21", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 21 (V) JORF 31 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000023378149", "@num": "14", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000023347115", "@num": "20", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 20", "@sens": "source", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025073631", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (VT)", "@sens": "cible", "@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": "LEGIARTI000006303671", "@fin": "1991-12-31", "@num": "223 M", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303672", "@fin": "2006-01-01", "@num": "223 M", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006303673", "@fin": "2014-01-01", "@num": "223 M", "@etat": "ABROGE", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Chaque société du groupe acquitte l'imposition forfaitaire annuelle dont elle est redevable au titre de l'année au cours de laquelle elle est entrée dans le groupe.
\n
" } }, "LEGIARTI000006322428": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "21", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006322428", "URL": "article/LEGI/ARTI/00/00/06/32/24/LEGIARTI000006322428.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEKYXXXXXX021AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000634802", "#text": "Loi 2005-1719 2005-12-30 Finances pour 2006 JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006294057", "@num": "123", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 123 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298306", "@num": "46 quater-0 ZI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZI (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298339", "@num": "46 quater-0 ZR", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303544", "@num": "220 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303673", "@num": "223 M", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308806", "@num": "223 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147649", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales.", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134236", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114822", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084661", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'EQUILIBRE FINANCIER", "@debut": "2005-12-31" } ] }, "@cid": "JORFTEXT000000634802", "@nor": "ECOX0500239L", "@num": "2005-1719", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2005-1719 du 30 décembre 2005 de finances pour 2006 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000634802", "@c_titre_court": "Loi n°2005-1719 du 30 décembre 2005" }, { "@fin": "2999-01-01", "#text": "Loi n° 2005-1719 du 30 décembre 2005 de finances pour 2006 (1).", "@debut": "2005-12-31", "@id_txt": "LEGITEXT000006053032", "@c_titre_court": "Loi n° 2005-1719 du 30 décembre 2005" } ], "@date_publi": "2005-12-31", "@date_signature": "2005-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006322428", "@fin": "2999-01-01", "@num": "21", "@etat": "VIGUEUR", "@debut": "2005-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. à III. - Paragraphes modificateurs.
\n
IV. - Les dispositions des I à III s'appliquent aux impositions forfaitaires annuelles dues à compter de l'année 2006.
" } }, "LEGIARTI000020000022": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "14", "ETAT": "MODIFIE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2008-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000020000022", "URL": "article/LEGI/ARTI/00/00/20/00/00/LEGIARTI000020000022.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020051240", "@num": "223 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058972", "@num": "223 undecies", "#text": "Code général des impôts, CGI. - art. 223 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312771", "@num": "1668 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1668 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020013521", "@num": "1681 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 septies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020013571", "@num": "1920", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1920 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020013542", "@num": "223 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 L (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303673", "@num": "223 M", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 M (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303749", "@num": "223 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 decies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018035714", "@num": "223 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 nonies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018035710", "@num": "223 nonies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 nonies A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619665", "@num": "223 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 octies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020013575", "@num": "223 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018035698", "@num": "223 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 undecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020013533", "@num": "234 duodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 234 duodecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020013528", "@num": "235 ter ZC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter ZC (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020013524", "@num": "239 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 octies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020075958", "@fin": "2999-01-01", "#text": "B. ― Mesures fiscales", "@debut": "2008-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020076032", "@fin": "2999-01-01", "#text": "I. - IMPOTS ET RESSOURCES AUTORISES", "@debut": "2008-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020000010", "@fin": "2999-01-01", "#text": "TITRE IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2008-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020000016", "@fin": "2999-01-01", "#text": "PREMIERE PARTIE : CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER", "@debut": "2008-12-29" } ] }, "@cid": "JORFTEXT000019995721", "@nor": "BCFX0821595L", "@num": "2008-1425", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2008-1425 du 27 décembre 2008 de finances pour 2009 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000019995721", "@c_titre_court": "LOI n°2008-1425 du 27 décembre 2008" }, { "@fin": "2999-01-01", "#text": "LOI n° 2008-1425 du 27 décembre 2008 de finances pour 2009 (1)", "@debut": "2008-12-29", "@id_txt": "LEGITEXT000020000009", "@c_titre_court": "LOI n° 2008-1425 du 27 décembre 2008" } ], "@date_publi": "2008-12-28", "@date_signature": "2008-12-27" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020000022", "@fin": "2011-01-01", "@num": "14", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023378149", "@fin": "2999-01-01", "@num": "14", "@etat": "VIGUEUR", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019995777", "@fin": "2999-01-01", "@num": "14", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I- A modifié les dispositions suivantes :

- CODE GENERAL DES IMPOTS, CGI.
\nArt. 223 septies, Art. 1920, Art. 223 A, Art. 223 L, Art. 234 duodecies, Art. 235 ter ZC, Art. 239 octies, Art. 1681 septies\n
\n

A abrogé les dispositions suivantes :

- CODE GENERAL DES IMPOTS, CGI.
\nArt. 223 M, Art. 223 octies, Art. 223 nonies A, Art. 223 decies, Art. 223 nonies, Art. 223 undecies, Art. 1668 A\n
\n

II - Les 1°, 2° et 3° du I s'appliquent, respectivement, à compter des 1er janvier 2009, 1er janvier 2010 et 1er janvier 2011." } }, "LEGIARTI000023347115": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "20", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023347115", "URL": "article/LEGI/ARTI/00/00/23/34/71/LEGIARTI000023347115.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023378149", "@num": "14", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 14 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000022178442", "@num": "1668 A", "#text": "Code général des impôts, CGI. - art. 1668 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021781788", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020013542", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303673", "@num": "223 M", "#text": "Code général des impôts, CGI. - art. 223 M (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303749", "@num": "223 decies", "#text": "Code général des impôts, CGI. - art. 223 decies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018035714", "@num": "223 nonies", "#text": "Code général des impôts, CGI. - art. 223 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658283", "@num": "223 nonies A", "#text": "Code général des impôts, CGI. - art. 223 nonies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619665", "@num": "223 octies", "#text": "Code général des impôts, CGI. - art. 223 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051240", "@num": "223 septies", "#text": "Code général des impôts, CGI. - art. 223 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058972", "@num": "223 undecies", "#text": "Code général des impôts, CGI. - art. 223 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020013533", "@num": "234 duodecies", "#text": "Code général des impôts, CGI. - art. 234 duodecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020013528", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020013524", "@num": "239 octies", "#text": "Code général des impôts, CGI. - art. 239 octies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028510128", "@fin": "2999-01-01", "#text": "B. ― Mesures fiscales", "@debut": "2010-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000028510126", "@fin": "2999-01-01", "#text": "I. ― IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2010-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023347051", "@fin": "2999-01-01", "#text": "TITRE IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2010-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023347057", "@fin": "2999-01-01", "#text": "PREMIERE PARTIE : CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER", "@debut": "2010-12-31" } ] }, "@cid": "JORFTEXT000023314376", "@nor": "BCRX1023155L", "@num": "2010-1657", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2010-1657 du 29 décembre 2010 de finances pour 2011 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000023314376", "@c_titre_court": "LOI n° 2010-1657 du 29 décembre 2010" }, { "@fin": "2999-01-01", "#text": "LOI n° 2010-1657 du 29 décembre 2010 de finances pour 2011 (1)", "@debut": "2010-12-31", "@id_txt": "LEGITEXT000023347050", "@c_titre_court": "LOI n° 2010-1657 du 29 décembre 2010" } ], "@date_publi": "2010-12-30", "@date_signature": "2010-12-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000023347115", "@fin": "2999-01-01", "@num": "20", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000023314467", "@fin": "2999-01-01", "@num": "20", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- LOI n°2008-1425 du 27 décembre 2008
\n Art. 14\n
\n

\n
" } }, "LEGIARTI000023378149": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "14", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023378149", "URL": "article/LEGI/ARTI/00/00/23/37/81/LEGIARTI000023378149.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023347115", "@num": "20", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000022178442", "@num": "1668 A", "#text": "Code général des impôts, CGI. - art. 1668 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025193222", "@num": "1681 septies", "#text": "Code général des impôts, CGI. - art. 1681 septies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020013571", "@num": "1920", "#text": "Code général des impôts, CGI. - art. 1920 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021781788", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020013542", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303673", "@num": "223 M", "#text": "Code général des impôts, CGI. - art. 223 M (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303749", "@num": "223 decies", "#text": "Code général des impôts, CGI. - art. 223 decies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018035714", "@num": "223 nonies", "#text": "Code général des impôts, CGI. - art. 223 nonies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658283", "@num": "223 nonies A", "#text": "Code général des impôts, CGI. - art. 223 nonies A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619665", "@num": "223 octies", "#text": "Code général des impôts, CGI. - art. 223 octies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051240", "@num": "223 septies", "#text": "Code général des impôts, CGI. - art. 223 septies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058972", "@num": "223 undecies", "#text": "Code général des impôts, CGI. - art. 223 undecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020013533", "@num": "234 duodecies", "#text": "Code général des impôts, CGI. - art. 234 duodecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020013528", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020013524", "@num": "239 octies", "#text": "Code général des impôts, CGI. - art. 239 octies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020075958", "@fin": "2999-01-01", "#text": "B. ― Mesures fiscales", "@debut": "2008-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020076032", "@fin": "2999-01-01", "#text": "I. - IMPOTS ET RESSOURCES AUTORISES", "@debut": "2008-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020000010", "@fin": "2999-01-01", "#text": "TITRE IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2008-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020000016", "@fin": "2999-01-01", "#text": "PREMIERE PARTIE : CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER", "@debut": "2008-12-29" } ] }, "@cid": "JORFTEXT000019995721", "@nor": "BCFX0821595L", "@num": "2008-1425", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2008-1425 du 27 décembre 2008 de finances pour 2009 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000019995721", "@c_titre_court": "LOI n°2008-1425 du 27 décembre 2008" }, { "@fin": "2999-01-01", "#text": "LOI n° 2008-1425 du 27 décembre 2008 de finances pour 2009 (1)", "@debut": "2008-12-29", "@id_txt": "LEGITEXT000020000009", "@c_titre_court": "LOI n° 2008-1425 du 27 décembre 2008" } ], "@date_publi": "2008-12-28", "@date_signature": "2008-12-27" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020000022", "@fin": "2011-01-01", "@num": "14", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023378149", "@fin": "2999-01-01", "@num": "14", "@etat": "VIGUEUR", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019995777", "@fin": "2999-01-01", "@num": "14", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I-A modifié les dispositions suivantes :

-CODE GENERAL DES IMPOTS, CGI.
\nArt. 223 septies, Art. 1920, Art. 223 A, Art. 223 L, Art. 234 duodecies, Art. 235 ter ZC, Art. 239 octies, Art. 1681 septies\n
\n

abrogé les dispositions suivantes :

-CODE GENERAL DES IMPOTS, CGI.
\nArt. 223 M, Art. 223 octies, Art. 223 nonies A, Art. 223 decies, Art. 223 nonies, Art. 223 undecies, Art. 1668 AII\n
\n

-Les 1°, 2° et 3° du I s'appliquent, respectivement, à compter des 1er janvier 2009, 1er janvier 2010 et 1er janvier 2014." } } }, "article_lien": [ { "article_id": "LEGIARTI000023347115", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303673", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000023378149", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303673", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000020000022", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303673", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000006322428", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303673", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006303673", "liens_entrants": true }

Article 223 M AUTONOME ABROGE, en vigueur du 01/01/2006 au 01/01/2014 (Code général des impôts)