{ "article": { "LEGIARTI000006303698": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 Q", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303698", "URL": "article/LEGI/ARTI/00/00/06/30/36/LEGIARTI000006303698.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223AWXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 223", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275151", "@num": "68", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 68 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000044988292", "@num": "1763", "#text": "Code général des impôts, CGI. - art. 1763 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642443", "@num": "46 quater-0 ZL", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quater-0 ZL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191638", "@fin": "2999-01-01", "#text": "4° : Obligations déclaratives", "@debut": "1987-12-31" } ] }, "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": "LEGIARTI000006303698", "@fin": "2010-01-01", "@num": "223 Q", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021682367", "@fin": "2016-01-01", "@num": "223 Q", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816107", "@fin": "2019-01-01", "@num": "223 Q", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037987441", "@fin": "2999-01-01", "@num": "223 Q", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La société mère souscrit la déclaration du résultat d'ensemble de chaque exercice dans les conditions prévues à l'article 223.
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Les déclarations que doivent souscrire les sociétés du groupe pour chaque exercice sont celles prévues à l'article 223 pour le régime du bénéfice réel normal.
" } }, "LEGIARTI000006275151": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "68", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006275151", "URL": "article/LEGI/ARTI/00/00/06/27/51/LEGIARTI000006275151.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDXXXXXXX068AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1668, 1730, 223 A, 221", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000521956", "#text": "Ordonnance 86-1134 1986-10-21 art. 7 à art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "JORFTEXT000000317543", "#text": "LOI 87-1060 1987-12-30 Finances pour 1988 JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000183805", "#text": "Loi 94-640 1994-07-25 art. 33 IV", "@sens": "source", "@cidtexte": "JORFTEXT000000183805", "@nortexte": "TEFX9400004L", "@numtexte": "94-640", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1994-07-25" }, { "@id": "LEGIARTI000006312768", "@num": "1668 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1668 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308592", "@num": "209 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308748", "@num": "223 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303621", "@num": "223 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303631", "@num": "223 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303641", "@num": "223 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303624", "@num": "223 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303629", "@num": "223 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308760", "@num": "223 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303643", "@num": "223 I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303653", "@num": "223 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303656", "@num": "223 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303657", "@num": "223 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303671", "@num": "223 M", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303674", "@num": "223 N", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303696", "@num": "223 P", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303698", "@num": "223 Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303699", "@num": "223 R", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303706", "@num": "223 S", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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L51 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000317543", "@nor": "ECOX8700122L", "@num": "87-1060", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°87-1060 du 30 décembre 1987 de finances pour 1988", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000317543", "@c_titre_court": "Loi n°87-1060 du 30 décembre 1987" }, { "@fin": "2999-01-01", "#text": "Loi n° 87-1060 du 30 décembre 1987 de finances pour 1988 (1)", "@debut": "1987-12-31", "@id_txt": "LEGITEXT000006068983", "@c_titre_court": "Loi n° 87-1060 du 30 décembre 1987" } ], "@date_publi": "1987-12-31", "@date_signature": "1987-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006275151", "@fin": "2007-09-01", "@num": "68", "@etat": "PERIME", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001686566", "@fin": "2999-01-01", "@num": "68", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A. Paragraphe modificateur
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B. - 1. La société mère acquitte immédiatement l'impôt correspondant au redressement du résultat d'une société du groupe dans les conditions prévues au 2 de l'article 1668 du code général des impôts.
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2. Alinéa modificateur
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C. - Pour l'application du paragraphe I de l'article 1730 du code général des impôts, en cas de redressements apportés aux résultats de sociétés appartenant à des groupes au sens de l'article 223 A de ce code, l'insuffisance des chiffres déclarés s'apprécie au niveau de chaque société.
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D. - Si le régime prévu à l'article 223 A du code général des impôts cesse de s'appliquer à toutes les sociétés du groupe, la société mère doit comprendre dans son résultat imposable de l'exercice au cours duquel ce régime n'est plus applicable les sommes qui doivent être rapportées au résultat ou à la plus-value ou moins-value nette à long terme d'ensemble en application du paragraphe A du présent article en cas de sortie du groupe d'une société.
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E. - Les dispositions prévues au présent article en cas de sortie du groupe d'une société s'appliquent lorsqu'une société du groupe cesse de remplir les conditions prévues pour l'application du régime défini à cet article ou est affectée par un des événements prévus au 2 de l'article 221 du code général des impôts.
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Il en est de même si la société mère ne renouvelle pas l'option prévue à l'article 223 A du même code ou reste seule membre du groupe ou lorsque le groupe cesse d'exister parce qu'il ne satisfait pas à l'une des conditions prévues au présent article.
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F. - Un décret fixe les obligations déclaratives de la société mère et des filiales du groupe.
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G. - Les dispositions du présent article sont applicables pour l'imposition des résultats des exercices ouverts à compter du 1er janvier 1988.
\n
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"@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298330", "@fin": "2008-07-11", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2007-03-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019149830", "@fin": "2009-07-03", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2008-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020813323", "@fin": "2012-11-16", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2009-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026637686", "@fin": "2014-05-30", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2012-11-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029043541", "@fin": "2015-10-29", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031391527", "@fin": 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"@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La déclaration du résultat d'ensemble visée à l'article 223 Q du code général des impôts comprend les éléments nécessaires à la détermination et au contrôle de ce résultat. La société mère doit joindre à cette déclaration :

\n
\n

1. Un état des subventions directes ou indirectes et des abandons de créances consentis ou reçus pour chacune des sociétés membres du groupe, à compter du 1er janvier 1992, indiquant la dénomination des sociétés concernées ainsi que la nature et le montant de ces subventions ou abandons.

\n
\n

2. Pour chacune des sociétés membres du groupe, l'état des rectifications mentionné au a de l'article 46 quater-0 ZK ;

\n
\n

3. Un tableau de synthèse de ces rectifications ;

\n
\n

4. Un tableau de détermination du résultat d'ensemble du groupe ;

\n
\n

5. Des états faisant apparaître les déficits d'ensemble, les plus-values nettes ou moins-values nettes à long terme d'ensemble et les crédits d'impôt susceptibles d'être utilisés par la société mère.

\n
\n

6. Dans les situations visées aux c, d, e, f ou g du 6 de l'article 223 L du code général des impôts, des états faisant apparaître :

\n
\n

b) L'imputation de ce déficit sur le bénéfice de la société qui en est titulaire et sur les bénéfices des sociétés mentionnées ci-dessus ;

\n
\n

c) Le montant du déficit qui ne peut plus être imputé du fait de la sortie du groupe de l'une des sociétés mentionnées ci-dessus, en application des dispositions du troisième alinéa de l'article 223 R du code général des impôts.

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\n

7. (Périmé)

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\n

8. Un document indiquant les sociétés du groupe relevant des dispositions des articles 44 octies, 44 octies A et 44 decies du code général des impôts, comportant les éléments nécessaires au calcul de la fraction du bénéfice et de la plus-value nette à long terme d'ensemble exonérés en application du III de l'article 44 octies, du III de l'article 44 octies A et du neuvième alinéa du I de l'article 44 decies du code général des impôts.

\n
\n

9. Un état faisant apparaître les intérêts mentionnés au quinzième alinéa de l'article 223 B du code général des impôts déductibles du résultat d'ensemble au titre de l'exercice et le suivi des intérêts mentionnés au dix-neuvième alinéa du même article.

\n
\n

Ces renseignements sont présentés sur des documents conformes aux modèles établis par l'administration.

\n
" } }, "LEGIARTI000020813323": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 ZL", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-11-16", "DATE_DEBUT": "2009-07-03" } }, "META_COMMUN": { "ID": "LEGIARTI000020813323", "URL": "article/LEGI/ARTI/00/00/20/81/33/LEGIARTI000020813323.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020812552", "@num": "1", "#text": "Décret n°2009-811\n du 30 juin 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020812090", "@nortexte": "ECEL0913060D", "@numtexte": "2009-811", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-30" }, { "@id": "LEGIARTI000006298313", "@num": "46 quater-0 ZK", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZK (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308748", "@num": "223 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"#text": "Code général des impôts, CGI. - art. 223 Q (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303699", "@num": "223 R", "#text": "Code général des impôts, CGI. - art. 223 R (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302427", "@num": "44 decies", "#text": "Code général des impôts, CGI. - art. 44 decies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302412", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302423", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162188", "@fin": "2999-01-01", "#text": "Section VIII : Régime des groupes de sociétés", "@debut": "1988-04-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146815", "@fin": "2999-01-01", "#text": "Chapitre I bis : Impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298320", "@fin": "1990-07-05", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "1988-04-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298321", "@fin": "1992-07-04", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "1990-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298322", "@fin": "1995-10-27", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": 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{ "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029043541", "@fin": "2015-10-29", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031391527", "@fin": "2016-06-13", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2015-10-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032702657", "@fin": "2019-06-17", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038650597", "@fin": "2021-03-19", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2019-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043264335", "@fin": "2022-05-07", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2021-03-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045766184", "@fin": "2024-06-02", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049642443", "@fin": "2999-01-01", "@num": "46 quater-0 ZL", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

2. Pour chacune des sociétés membres du groupe, l'état des rectifications mentionné au a de l'article 46 quater-0 ZK ;

3. Un tableau de synthèse de ces rectifications ;

4. Un tableau de détermination du résultat d'ensemble du groupe ;

6. Dans les situations visées aux c, d, e, f ou g du 6 de l'article 223 L du code général des impôts, des états faisant apparaître :

b) L'imputation de ce déficit sur le bénéfice de la société qui en est titulaire et sur les bénéfices des sociétés mentionnées ci-dessus ;

6 bis. Dans les situations mentionnées au h du 6 de l'article 223 L du code général des impôts, des états faisant apparaître, par société sortie du groupe, la quotité du déficit et de la moins-value nette à long terme d'ensemble mentionnée au deuxième alinéa de l'article 223 E du code général des impôts revenant à chacune d'elles.

7. (Périmé)

Ces renseignements sont présentés sur des documents conformes aux modèles établis par l'administration.

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I. – Entraîne l'application d'une amende égale à 5 % des sommes omises le défaut de production ou le caractère inexact ou incomplet des documents suivants :

a. Tableau des provisions prévu en application des dispositions de l'article 53 A ;

b. Relevé détaillé de certaines catégories de dépenses prévu à l'article 54 quater ; \n

c. Etat prévu au premier alinéa de l'article 223 Q (1) ;

d. Registre mentionné au II de l'article 54 septies ;

e. Etat prévu au IV de l'article 41, au I de l'article 54 septies, au II de l'article 151 octies ou au 2 du II et au VI de l'article 151 nonies au titre de l'exercice au cours duquel est réalisée l'opération visée par ces dispositions ou au titre des exercices ultérieurs ;

f. Etat mentionné au onzième alinéa du a ter du I de l'article 219 ;

g. Etat de suivi mentionné au dernier alinéa du a septies du I de l'article 219.

Pour les documents mentionnés aux a, b et c, l'amende s'applique au seul exercice au titre duquel l'infraction est mise en évidence et le taux est ramené à 1 % lorsque les sommes correspondantes sont réellement déductibles.

II. – Entraîne l'application d'une amende égale à 5 % des résultats de la société scindée non imposés en application des dispositions prévues aux articles 210 A et 210 B, le défaut de production ou le caractère inexact ou incomplet de l'état prévu au III de l'article 54 septies.

III. – Entraîne l'application d'une amende égale à 5 % du prix de revient du bien donné en location ou mis à disposition sous toute autre forme le défaut de production de la déclaration prévue à l'article 54 octies.

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1 bis. Un état des plus-values ou moins-values de cession d'actifs immobilisés non retenues pour le calcul du résultat ou de la plus ou moins-value nette à long terme d'ensemble en application de l'article 223 F du code général des impôts, indiquant, pour chaque immobilisation concernée :

a) La nature du bien ;

b) L'identité de son propriétaire (dénomination, adresse, le cas échéant numéro d'identité tel que défini au premier alinéa de l'article R. 123-221 du code de commerce) à la clôture de l'exercice ;

c) Le cas échéant, l'identité de ses propriétaires successifs au cours de l'exercice ;

d) La valeur d'origine du bien à l'actif de la société du groupe qui a réalisé la première cession ;

e) Le montant des amortissements cumulés effectivement déduits pour l'assiette de l'impôt pendant la période d'utilisation du bien par les sociétés du groupe ;

f) Le montant des suppléments d'amortissements calculés selon les modalités du 1 du II de l'article 46 quater 0-ZH ;

g) Le montant cumulé des plus-values ou moins-values qui n'ont pas été retenues pour le calcul du résultat ou de la plus-value ou moins-value nette à long terme d'ensemble en application de l'article 223 F précité.

2. Pour chacune des sociétés membres du groupe, l'état des rectifications mentionné au a de l'article 46 quater-0 ZK ;

3. Un tableau de synthèse de ces rectifications ;

4. Un tableau de détermination du résultat d'ensemble du groupe ;

6. Dans les situations visées aux c, d, e, f, g ou i du 6 de l'article 223 L du code général des impôts, des états faisant apparaître :

b) L'imputation de ce déficit sur le bénéfice de la société qui en est titulaire et sur les bénéfices des sociétés mentionnées ci-dessus ;

7. (Périmé)

8. Un document indiquant les sociétés du groupe relevant des dispositions des articles 44 octies, 44 octies A, 44 decies, 44 duodecies et 44 terdecies du code général des impôts, comportant les éléments nécessaires au calcul de la fraction du bénéfice et de la plus-value nette à long terme d'ensemble exonérés en application du III de l'article 44 octies, du III de l'article 44 octies A, du huitième alinéa du I de l'article 44 decies, du III de l'article 44 duodecies et du III de l'article 44 terdecies du code général des impôts.

10. Un état des rectifications prévues aux deuxième, troisième, quatrième, septième et dix-huitième alinéas de l'article 223 B et à l'article 223 D du code général des impôts qui sont afférentes à des sociétés du groupe détenues par l'intermédiaire d'une société intermédiaire.

Ces renseignements sont présentés sur des documents conformes aux modèles établis par l'administration.

" } }, "LEGIARTI000026949377": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1763", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-12-08", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949377", "URL": "article/LEGI/ARTI/00/00/26/94/93/LEGIARTI000026949377.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 art. 30 II : les dispositions du présent article s'appliquent aux transferts réalisés à compter du 14 novembre 2012.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026888045", "@num": "30", "#text": "LOI n°2012-1510\n du 29 décembre 2012 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000006308599", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303469", "@num": "210 B", "#text": "Code général des impôts, CGI. - art. 210 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308669", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303698", "@num": "223 Q", "#text": "Code général des impôts, CGI. - art. 223 Q", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025064590", "@num": "238 octies C", "#text": "Code général des impôts, CGI. - art. 238 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302449", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302462", "@num": "54 octies", "#text": "Code général des impôts, CGI. - art. 54 octies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307745", "@num": "54 quater", "#text": "Code général des impôts, CGI. - art. 54 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302455", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000049244419", "@fin": "1979-07-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313063", "@fin": "1983-12-30", "@num": "1763", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313064", "@fin": "1999-03-31", "@num": "1763", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313065", "@fin": "2002-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313066", "@fin": "2004-03-27", "@num": "1763", "@etat": "ABROGE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006313067", "@fin": "2005-12-31", "@num": "1763", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313068", "@fin": "2006-12-31", "@num": "1763", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313069", "@fin": "2010-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021682388", "@fin": "2012-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091904", "@fin": "2013-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949377", "@fin": "2013-12-08", "@num": "1763", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312317", "@fin": "2018-08-12", "@num": "1763", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312499", "@fin": "2018-12-31", "@num": "1763", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987699", "@fin": "2022-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044988292", "@fin": "2999-01-01", "@num": "1763", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Entraîne l'application d'une amende égale à 5 % des sommes omises le défaut de production ou le caractère inexact ou incomplet des documents suivants :

\n
\n
\n

a. Tableau des provisions prévu en application des dispositions de l'article 53 A ;

\n
\n
\n

b. Relevé détaillé de certaines catégories de dépenses prévu à l'article 54 quater ; \n

\n
\n
\n

c. Etat prévu au premier alinéa de l'article 223 Q (1) ;

\n
\n
\n

d. Registre mentionné au II de l'article 54 septies ;

\n
\n
\n

f. Etat mentionné au onzième alinéa du a ter du I de l'article 219 ;

\n
\n
\n

g. Etat de suivi mentionné au dernier alinéa du a septies du I de l'article 219 ;

\n
\n

h. L'état mentionné au dernier alinéa du 2 de l'article 221.

\n
\n
\n

II. - Entraîne l'application d'une amende égale à 5 % des résultats de la société scindée non imposés en application des dispositions prévues aux articles 210 A et 210 B, le défaut de production ou le caractère inexact ou incomplet de l'état prévu au III de l'article 54 septies.

\n
\n
\n

III. - Entraîne l'application d'une amende égale à 5 % du prix de revient du bien donné en location ou mis à disposition sous toute autre forme le défaut de production de la déclaration prévue à l'article 54 octies.

" } }, "LEGIARTI000028312317": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1763", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-08-12", "DATE_DEBUT": "2013-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000028312317", "URL": "article/LEGI/ARTI/00/00/28/31/23/LEGIARTI000028312317.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2013-1117 du 6 décembre 2013 article 61 II, les dispositions du IV du présent article s'appliquent aux déclarations dont l'obligation de dépôt arrive à échéance à compter du 8 décembre 2013.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028280639", "@num": "61", "#text": "LOI n°2013-1117\n du 6 décembre 2013 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028278976", "@nortexte": "JUSX1310649L", "@numtexte": "2013-1117", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-06" }, { "@id": "LEGIARTI000006307887", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307874", "@num": "151 octies", "#text": "Code général des impôts, CGI. - art. 151 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308231", "@num": "172", "#text": "Code général des impôts, CGI. - art. 172 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308235", "@num": "172 bis", "#text": "Code général des impôts, CGI. - art. 172 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308599", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303469", "@num": "210 B", "#text": "Code général des impôts, CGI. - art. 210 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308669", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308732", "@num": "221", "#text": "Code général des impôts, CGI. - art. 221 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308740", "@num": "223", "#text": "Code général des impôts, CGI. - art. 223 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303698", "@num": "223 Q", "#text": "Code général des impôts, CGI. - art. 223 Q", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025064590", "@num": "238 octies C", "#text": "Code général des impôts, CGI. - art. 238 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307720", "@num": "41", "#text": "Code général des impôts, CGI. - art. 41 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302449", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302462", "@num": "54 octies", "#text": "Code général des impôts, CGI. - art. 54 octies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307745", "@num": "54 quater", "#text": "Code général des impôts, CGI. - art. 54 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302455", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000049244419", "@fin": "1979-07-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313063", "@fin": "1983-12-30", "@num": "1763", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313064", "@fin": "1999-03-31", "@num": "1763", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313065", "@fin": "2002-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313066", "@fin": "2004-03-27", "@num": "1763", "@etat": "ABROGE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006313067", "@fin": "2005-12-31", "@num": "1763", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313068", "@fin": "2006-12-31", "@num": "1763", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313069", "@fin": "2010-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021682388", "@fin": "2012-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091904", "@fin": "2013-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949377", "@fin": "2013-12-08", "@num": "1763", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312317", "@fin": "2018-08-12", "@num": "1763", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312499", "@fin": "2018-12-31", "@num": "1763", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987699", "@fin": "2022-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044988292", "@fin": "2999-01-01", "@num": "1763", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Entraîne l'application d'une amende égale à 5 % des sommes omises le défaut de production ou le caractère inexact ou incomplet des documents suivants :

a. Tableau des provisions prévu en application des dispositions de l'article 53 A ;

b. Relevé détaillé de certaines catégories de dépenses prévu à l'article 54 quater ; \n

c. Etat prévu au premier alinéa de l'article 223 Q ;

d. Registre mentionné au II de l'article 54 septies ;

f. Etat mentionné au onzième alinéa du a ter du I de l'article 219 ;

g. Etat de suivi mentionné au dernier alinéa du a septies du I de l'article 219 ;

h. L'état mentionné au dernier alinéa du 2 de l'article 221.

IV. – Entraîne l'application d'une amende de 1 500 €, ou 10 % des droits rappelés si ce dernier montant est plus élevé, pour chaque manquement constaté par personne ou groupement de personnes au titre d'un exercice, le défaut de réponse ou la réponse partielle à une mise en demeure de produire les listes des personnes ou groupements de personnes de droit ou de fait prévues en application des articles 53 A, 172,\n172 bis et 223. La majoration de 10 % est calculée sur le montant des droits rappelés, à raison des éléments retenus pour l'assiette ou la liquidation de l'impôt relatifs à ces personnes ou groupements de personnes.

" } }, "LEGIARTI000029043541": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 ZL", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-10-29", "DATE_DEBUT": "2014-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000029043541", "URL": "article/LEGI/ARTI/00/00/29/04/35/LEGIARTI000029043541.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029010370", "@num": "3", "#text": "Décret n°2014-549 du 26 mai 2014 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000029001181", "@nortexte": "FCPE1407468D", "@numtexte": "2014-549", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@id": "LEGIARTI000006258753", "@num": "R123-221", "#text": "Code de commerce - art. 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a) La nature du bien ;

c) Le cas échéant, l'identité de ses propriétaires successifs au cours de l'exercice ;

d) La valeur d'origine du bien à l'actif de la société du groupe qui a réalisé la première cession ;

e) Le montant des amortissements cumulés effectivement déduits pour l'assiette de l'impôt pendant la période d'utilisation du bien par les sociétés du groupe ;

f) Le montant des suppléments d'amortissements calculés selon les modalités du 1 du II de l'article 46 quater 0-ZH ;

2. Pour chacune des sociétés membres du groupe, l'état des rectifications mentionné au a de l'article 46 quater-0 ZK ;

3. Un tableau de synthèse de ces rectifications ;

4. Un tableau de détermination du résultat d'ensemble du groupe ;

6. Dans les situations visées aux c, d, e, f, g ou i du 6 de l'article 223 L du code général des impôts, des états faisant apparaître :

b) L'imputation de ce déficit sur le bénéfice de la société qui en est titulaire et sur les bénéfices des sociétés mentionnées ci-dessus ;

7. (Périmé)

8. Un document indiquant les sociétés du groupe relevant des dispositions des articles 44 octies, 44 octies A, 44 duodecies et 44 terdecies du code général des impôts, comportant les éléments nécessaires au calcul de la fraction du bénéfice et de la plus-value nette à long terme d'ensemble exonérés en application du III de l'article 44 octies, du III de l'article 44 octies A, du III de l'article 44 duodecies et du III de l'article 44 terdecies du code général des impôts.

Ces renseignements sont présentés sur des documents conformes aux modèles établis par l'administration.

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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298322", "@fin": "1995-10-27", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298323", "@fin": "1997-04-11", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298324", "@fin": "1998-04-22", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298325", "@fin": "2000-03-31", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298326", "@fin": "2002-03-31", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"MODIFIE", "@debut": "2009-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026637686", "@fin": "2014-05-30", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2012-11-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029043541", "@fin": "2015-10-29", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031391527", "@fin": "2016-06-13", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2015-10-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032702657", "@fin": "2019-06-17", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038650597", "@fin": "2021-03-19", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2019-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043264335", "@fin": "2022-05-07", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2021-03-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045766184", "@fin": "2024-06-02", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049642443", "@fin": "2999-01-01", "@num": "46 quater-0 ZL", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

a) La nature du bien ;

c) Le cas échéant, l'identité de ses propriétaires successifs au cours de l'exercice ;

d) La valeur d'origine du bien à l'actif de la société du groupe qui a réalisé la première cession ;

e) Le montant des amortissements cumulés effectivement déduits pour l'assiette de l'impôt pendant la période d'utilisation du bien par les sociétés du groupe ;

f) Le montant des suppléments d'amortissements calculés selon les modalités du 1 du II de l'article 46 quater 0-ZH ;

2. Pour chacune des sociétés membres du groupe, l'état des rectifications mentionné au a de l'article 46 quater-0 ZK ;

3. Un tableau de synthèse de ces rectifications ;

4. Un tableau de détermination du résultat d'ensemble du groupe ;

6. Dans les situations visées aux c, d, e, f, g, i ou j du 6 de l'article 223 L du code général des impôts, des états faisant apparaître :

b) L'imputation de ce déficit sur le bénéfice de la société qui en est titulaire et sur les bénéfices des sociétés mentionnées ci-dessus ;

7. (Périmé)

10. Un état des rectifications prévues aux deuxième, troisième, quatrième, septième et dix-huitième alinéas de l'article 223 B et à l'article 223 D du code général des impôts qui sont afférentes aux opérations réalisées entre des sociétés du groupe et des sociétés intermédiaires, des sociétés étrangères ou l'entité mère non résidente.

Ces renseignements sont présentés sur des documents conformes aux modèles établis par l'administration.

" } }, "LEGIARTI000032702657": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 ZL", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-06-17", "DATE_DEBUT": "2016-06-13" } }, "META_COMMUN": { "ID": "LEGIARTI000032702657", "URL": "article/LEGI/ARTI/00/00/32/70/26/LEGIARTI000032702657.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 40-I C 1° et II de la loi n° 2015-1786 du 29 décembre 2015.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032679373", "@num": "4", "#text": "Décret n°2016-775 du 10 juin 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032677037", "@nortexte": "FCPE1607428D", "@numtexte": "2016-775", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-10" }, { "@id": "LEGIARTI000006258753", "@num": "R123-221", "#text": "Code de commerce - art. R123-221", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298299", "@num": "46 quater-0 ZH", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quater-0 ZH", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298313", "@num": "46 quater-0 ZK", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quater-0 ZK", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308748", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303631", "@num": "223 D", "#text": "Code général des impôts, CGI. - art. 223 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303641", "@num": "223 E", "#text": "Code général des impôts, CGI. - art. 223 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303624", "@num": "223 F", "#text": "Code général des impôts, CGI. - art. 223 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303643", "@num": "223 I", "#text": "Code général des impôts, CGI. - art. 223 I", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303657", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303698", "@num": "223 Q", "#text": "Code général des impôts, CGI. - art. 223 Q", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303699", "@num": "223 R", "#text": "Code général des impôts, CGI. - art. 223 R", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302434", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302412", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302423", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020045663", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162188", "@fin": "2999-01-01", "#text": "Section VIII : Régime des groupes de sociétés", "@debut": "1988-04-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146815", "@fin": 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298326", "@fin": "2002-03-31", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298327", "@fin": "2005-01-01", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298328", "@fin": "2006-12-31", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298329", "@fin": "2007-03-03", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298330", "@fin": "2008-07-11", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2007-03-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019149830", "@fin": "2009-07-03", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2008-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020813323", "@fin": "2012-11-16", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2009-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026637686", "@fin": "2014-05-30", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2012-11-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029043541", "@fin": "2015-10-29", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031391527", "@fin": "2016-06-13", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2015-10-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032702657", "@fin": "2019-06-17", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038650597", "@fin": "2021-03-19", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2019-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043264335", "@fin": "2022-05-07", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2021-03-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045766184", "@fin": "2024-06-02", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049642443", "@fin": "2999-01-01", "@num": "46 quater-0 ZL", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

a) La nature du bien ;

c) Le cas échéant, l'identité de ses propriétaires successifs au cours de l'exercice ;

d) La valeur d'origine du bien à l'actif de la société du groupe qui a réalisé la première cession ;

e) Le montant des amortissements cumulés effectivement déduits pour l'assiette de l'impôt pendant la période d'utilisation du bien par les sociétés du groupe ;

f) Le montant des suppléments d'amortissements calculés selon les modalités du 1 du II de l'article 46 quater 0-ZH ;

2. Pour chacune des sociétés membres du groupe, l'état des rectifications mentionné au a de l'article 46 quater-0 ZK ;

3. Un tableau de synthèse de ces rectifications ;

4. Un tableau de détermination du résultat d'ensemble du groupe ;

6. Dans les situations visées aux c, d, e, f, g, i ou j du 6 de l'article 223 L du code général des impôts, des états faisant apparaître :

b) L'imputation de ce déficit sur le bénéfice de la société qui en est titulaire et sur les bénéfices des sociétés mentionnées ci-dessus ;

7. (Périmé)

9. Un état faisant apparaître les intérêts mentionnés au quatorzième alinéa de l'article 223 B du code général des impôts déductibles du résultat d'ensemble au titre de l'exercice et le suivi des intérêts mentionnés au dix-huitième alinéa du même article.

10. Un état des rectifications prévues aux deuxième, troisième, sixième et dix-septième alinéas de l'article 223 B et à l'article 223 D du code général des impôts qui sont afférentes aux opérations réalisées entre des sociétés du groupe et des sociétés intermédiaires, des sociétés étrangères ou l'entité mère non résidente.

Ces renseignements sont présentés sur des documents conformes aux modèles établis par l'administration.

" } }, "LEGIARTI000037312499": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1763", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-12-31", "DATE_DEBUT": "2018-08-12" } }, "META_COMMUN": { "ID": "LEGIARTI000037312499", "URL": "article/LEGI/ARTI/00/00/37/31/24/LEGIARTI000037312499.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article article 8 II de la loi n° 2018-727 du 10 août 2018, ces dispositions s'appliquent aux déclarations déposées à compter de la publication de ladite loi.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037309071", "@num": "8", "#text": "LOI n°2018-727 du 10 août 2018 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037307624", "@nortexte": "CPAX1730519L", "@numtexte": "2018-727", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-08-10" }, { "@id": "LEGIARTI000006307887", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307874", "@num": "151 octies", "#text": "Code général des impôts, CGI. - art. 151 octies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308231", "@num": "172", "#text": "Code général des impôts, CGI. - art. 172", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308235", "@num": "172 bis", "#text": "Code général des impôts, CGI. - art. 172 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308599", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303469", "@num": "210 B", "#text": "Code général des impôts, CGI. - art. 210 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308669", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308732", "@num": "221", "#text": "Code général des impôts, CGI. - art. 221", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308740", "@num": "223", "#text": "Code général des impôts, CGI. - art. 223", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303698", "@num": "223 Q", "#text": "Code général des impôts, CGI. - art. 223 Q", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025064590", "@num": "238 octies C", "#text": "Code général des impôts, CGI. - art. 238 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307720", "@num": "41", "#text": "Code général des impôts, CGI. - art. 41", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302449", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302462", "@num": "54 octies", "#text": "Code général des impôts, CGI. - art. 54 octies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307745", "@num": "54 quater", "#text": "Code général des impôts, CGI. - art. 54 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302455", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000049244419", "@fin": "1979-07-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313063", "@fin": "1983-12-30", "@num": "1763", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313064", "@fin": "1999-03-31", "@num": "1763", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313065", "@fin": "2002-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313066", "@fin": "2004-03-27", "@num": "1763", "@etat": "ABROGE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006313067", "@fin": "2005-12-31", "@num": "1763", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313068", "@fin": "2006-12-31", "@num": "1763", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313069", "@fin": "2010-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021682388", "@fin": "2012-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091904", "@fin": "2013-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949377", "@fin": "2013-12-08", "@num": "1763", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312317", "@fin": "2018-08-12", "@num": "1763", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312499", "@fin": "2018-12-31", "@num": "1763", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987699", "@fin": "2022-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044988292", "@fin": "2999-01-01", "@num": "1763", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Entraîne l'application d'une amende égale à 5 % des sommes omises le défaut de production ou le caractère inexact ou incomplet des documents suivants :

a. Tableau des provisions prévu en application des dispositions de l'article 53 A ;

b. Relevé détaillé de certaines catégories de dépenses prévu à l'article 54 quater ; \n

c. Etat prévu au premier alinéa de l'article 223 Q ;

d. Registre mentionné au II de l'article 54 septies ;

f. Etat mentionné au onzième alinéa du a ter du I de l'article 219 ;

g. Etat de suivi mentionné au dernier alinéa du a septies du I de l'article 219 ;

h. L'état mentionné au dernier alinéa du 2 de l'article 221.

L'amende n'est pas applicable, en cas de première infraction commise au cours de l'année civile en cours et des trois années précédentes, lorsque les intéressés ont réparé leur omission soit spontanément, soit à la première demande de l'administration avant la fin de l'année qui suit celle au cours de laquelle le document devait être présenté. (1)

" } }, "LEGIARTI000037987699": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1763", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2018-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000037987699", "URL": "article/LEGI/ARTI/00/00/37/98/76/LEGIARTI000037987699.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037935476", "@num": "35", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 35", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000006307887", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307874", "@num": "151 octies", "#text": "Code général des impôts, CGI. - art. 151 octies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308231", "@num": "172", "#text": "Code général des impôts, CGI. - art. 172", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308235", "@num": "172 bis", "#text": "Code général des impôts, CGI. - art. 172 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308669", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308732", "@num": "221", "#text": "Code général des impôts, CGI. - art. 221", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308740", "@num": "223", "#text": "Code général des impôts, CGI. - art. 223", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303698", "@num": "223 Q", "#text": "Code général des impôts, CGI. - art. 223 Q", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025064590", "@num": "238 octies C", "#text": "Code général des impôts, CGI. - art. 238 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307720", "@num": "41", "#text": "Code général des impôts, CGI. - art. 41", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302449", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302462", "@num": "54 octies", "#text": "Code général des impôts, CGI. - art. 54 octies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307745", "@num": "54 quater", "#text": "Code général des impôts, CGI. - art. 54 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987730", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000049244419", "@fin": "1979-07-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313063", "@fin": "1983-12-30", "@num": "1763", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313064", "@fin": "1999-03-31", "@num": "1763", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313065", "@fin": "2002-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313066", "@fin": "2004-03-27", "@num": "1763", "@etat": "ABROGE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006313067", "@fin": "2005-12-31", "@num": "1763", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313068", "@fin": "2006-12-31", "@num": "1763", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313069", "@fin": "2010-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021682388", "@fin": "2012-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091904", "@fin": "2013-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949377", "@fin": "2013-12-08", "@num": "1763", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312317", "@fin": "2018-08-12", "@num": "1763", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312499", "@fin": "2018-12-31", "@num": "1763", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987699", "@fin": "2022-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044988292", "@fin": "2999-01-01", "@num": "1763", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Entraîne l'application d'une amende égale à 5 % des sommes omises le défaut de production ou le caractère inexact ou incomplet des documents suivants :

a. Tableau des provisions prévu en application des dispositions de l'article 53 A ;

b. Relevé détaillé de certaines catégories de dépenses prévu à l'article 54 quater ; \n

c. Etat prévu au premier alinéa de l'article 223 Q ;

d. Registre mentionné au II de l'article 54 septies ;

f. Etat mentionné au onzième alinéa du a ter du I de l'article 219 ;

g. Etat de suivi mentionné au dernier alinéa du a septies du I de l'article 219 ;

h. L'état mentionné au dernier alinéa du 2 de l'article 221.

II. – (Abrogé).

" } }, "LEGIARTI000038650597": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 ZL", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-03-19", "DATE_DEBUT": "2019-06-17" } }, "META_COMMUN": { "ID": "LEGIARTI000038650597", "URL": "article/LEGI/ARTI/00/00/38/65/05/LEGIARTI000038650597.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 40-I C 1° et II de la loi n° 2015-1786 du 29 décembre 2015.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038634003", "@num": "1", "#text": "Décret n°2019-594 du 14 juin 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038625911", "@nortexte": "ECOE1903676D", "@numtexte": "2019-594", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-14" }, { "@id": "LEGIARTI000006258753", "@num": "R123-221", "#text": "Code de commerce - art. R123-221", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038650642", "@num": "46 quater-0 ZH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZH (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298313", "@num": "46 quater-0 ZK", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quater-0 ZK", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308748", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303631", "@num": 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1. Un état des subventions directes ou indirectes et des abandons de créances consentis ou reçus pour chacune des sociétés membres du groupe, au cours d'exercices ouverts avant le 1er janvier 2019, indiquant la dénomination des sociétés concernées ainsi que la nature et le montant de ces subventions ou abandons.

a) La nature du bien ;

c) Le cas échéant, l'identité de ses propriétaires successifs au cours de l'exercice ;

d) La valeur d'origine du bien à l'actif de la société du groupe qui a réalisé la première cession ;

e) Le montant des amortissements cumulés effectivement déduits pour l'assiette de l'impôt pendant la période d'utilisation du bien par les sociétés du groupe ;

f) Le montant des suppléments d'amortissements calculés selon les modalités du 1 du II de l'article 46 quater 0-ZH ;

1 ter. un état des plus-values ou moins-values de cession de titres de participation non retenues dans la plus-value ou moins-value nette à long terme d'ensemble au titre des exercices ouverts avant le 1er janvier 2019 et à raison desquelles la quote-part de frais et charges mentionnée au troisième alinéa de l'article 223 F du code général des impôts n'a pas encore été appliquée. Cet état mentionne les indications prévues aux a à d et au g du 1 bis ;

2. Pour chacune des sociétés membres du groupe, l'état des rectifications mentionné au a de l'article 46 quater-0 ZK ;

3. Un tableau de synthèse de ces rectifications ;

4. Un tableau de détermination du résultat d'ensemble du groupe ;

6. Dans les situations visées aux c, d, e, f, g, i ou j du 6 de l'article 223 L du code général des impôts, des états faisant apparaître :

b) L'imputation de ce déficit sur le bénéfice de la société qui en est titulaire et sur les bénéfices des sociétés mentionnées ci-dessus ;

7. (Périmé)

9. Un état faisant apparaître les charges financières nettes non admises en déduction du résultat d'ensemble de l'exercice en application des I, VI et VII de l'article 223 B bis du code général des impôts, ainsi que le suivi des charges financières nettes non admises en déduction au titre des exercices précédents et des capacités de déduction inemployées au titre des cinq exercices précédents, en application du VIII de l'article 223 B bis précité.

10. Un état des rectifications prévues aux deuxième, troisième et sixième alinéas de l'article 223 B et à l'article 223 D du code général des impôts qui sont afférentes aux opérations réalisées entre des sociétés du groupe et des sociétés intermédiaires, des sociétés étrangères ou l'entité mère non résidente.

Ces renseignements sont présentés sur des documents conformes aux modèles établis par l'administration.

" } }, "LEGIARTI000043264335": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 ZL", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-05-07", "DATE_DEBUT": "2021-03-19" } }, "META_COMMUN": { "ID": "LEGIARTI000043264335", "URL": "article/LEGI/ARTI/00/00/43/26/43/LEGIARTI000043264335.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 40-I C 1° et II de la loi n° 2015-1786 du 29 décembre 2015.

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"2022-05-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049642443", "@fin": "2999-01-01", "@num": "46 quater-0 ZL", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

a) La nature du bien ;

c) Le cas échéant, l'identité de ses propriétaires successifs au cours de l'exercice ;

d) La valeur d'origine du bien à l'actif de la société du groupe qui a réalisé la première cession ;

e) Le montant des amortissements cumulés effectivement déduits pour l'assiette de l'impôt pendant la période d'utilisation du bien par les sociétés du groupe ;

f) Le montant des suppléments d'amortissements calculés selon les modalités du 1 du II de l'article 46 quater 0-ZH ;

2. Pour chacune des sociétés membres du groupe, l'état des rectifications mentionné au a de l'article 46 quater-0 ZK ;

3. Un tableau de synthèse de ces rectifications ;

4. Un tableau de détermination du résultat d'ensemble du groupe ;

6. Dans les situations visées aux c, d, e, f, g, i ou j du 6 de l'article 223 L du code général des impôts, des états faisant apparaître :

a) La quotité du déficit qui peut s'imputer sur les résultats des sociétés membres du groupe ayant cessé ou des sociétés apportées et qui font partie du nouveau groupe, mentionnée au 5 de l'article 223 I du même code, et la quote-part de ce déficit qui provient de chacune des sociétés pour lesquelles le bénéfice de cette imputation a été demandé et de chacune des sociétés membres du groupe ayant cessé absorbées par les sociétés précitées ou scindées à leur profit dans les conditions mentionnées au 5 de l'article 223 I du code général des impôts ;

b) L'imputation de ce déficit sur le bénéfice de la société qui en est titulaire et sur les bénéfices des sociétés membres du groupe ayant cessé ou des sociétés apportées et qui font partie du nouveau groupe ;

c) Le montant du déficit qui ne peut plus être imputé du fait de la sortie du groupe de l'une des sociétés membres du groupe ayant cessé ou des sociétés apportées et qui font partie du nouveau groupe, en application des dispositions du troisième alinéa de l'article 223 R du code général des impôts.

7. (Périmé)

Ces renseignements sont présentés sur des documents conformes aux modèles établis par l'administration.

\n
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I. – Entraîne l'application d'une amende égale à 5 % des sommes omises le défaut de production ou le caractère inexact ou incomplet des documents suivants :

a. Tableau des provisions prévu en application des dispositions de l'article 53 A ;

b. Relevé détaillé de certaines catégories de dépenses prévu à l'article 54 quater ; \n

c. Etat prévu au premier alinéa de l'article 223 Q ;

d. Registre mentionné au II de l'article 54 septies ;

e. Etat prévu au 7 quinquies de l'article 38, au IV de l'article 41, au I de l'article 54 septies, au II de l'article 151 octies ou au 2 du II et au VI de l'article 151 nonies au titre de l'exercice au cours duquel est réalisée l'opération visée par ces dispositions ou au titre des exercices ultérieurs ;

f. Etat mentionné au onzième alinéa du a ter du I de l'article 219 ;

g. Etat de suivi mentionné au dernier alinéa du a septies du I de l'article 219 ;

h. L'état mentionné au dernier alinéa du 2 de l'article 221.

II. – (Abrogé).

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En conséquence du décret n° 2022-782 du 4 mai 2022, art. 3, cet article devient sans objet.

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"@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298320", "@fin": "1990-07-05", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "1988-04-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298321", "@fin": "1992-07-04", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "1990-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298322", "@fin": "1995-10-27", "@num": "46 quater-0 ZL", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298323", "@fin": "1997-04-11", 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"2022-05-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049642443", "@fin": "2999-01-01", "@num": "46 quater-0 ZL", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

a) La nature du bien ;

c) Le cas échéant, l'identité de ses propriétaires successifs au cours de l'exercice ;

d) La valeur d'origine du bien à l'actif de la société du groupe qui a réalisé la première cession ;

e) Le montant des amortissements cumulés effectivement déduits pour l'assiette de l'impôt pendant la période d'utilisation du bien par les sociétés du groupe ;

f) Le montant des suppléments d'amortissements calculés selon les modalités du 1 du II de l'article 46 quater 0-ZH ;

2. Pour chacune des sociétés membres du groupe, l'état des rectifications mentionné au a de l'article 46 quater-0 ZK ;

3. Un tableau de synthèse de ces rectifications ;

4. Un tableau de détermination du résultat d'ensemble du groupe ;

6. Dans les situations visées aux c, d, e, f, g, i ou j du 6 de l'article 223 L du code général des impôts, des états faisant apparaître :

7. (Périmé)

8. Un document indiquant les sociétés du groupe relevant des dispositions des articles 44 octies, 44 octies A, 44 duodecies et 44 terdecies du code général des impôts, comportant les éléments nécessaires au calcul de la fraction du bénéfice et de la plus-value nette à long terme d'ensemble exonérés en application du III de l'article 44 octies A, du III de l'article 44 duodecies et du III de l'article 44 terdecies du code général des impôts .

Ces renseignements sont présentés sur des documents conformes aux modèles établis par l'administration.

" } }, "LEGIARTI000006303609": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303609", "URL": "article/LEGI/ARTI/00/00/06/30/36/LEGIARTI000006303609.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223AGXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 217 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L13", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L47", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L57", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 208-7", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFARTI000001492585", "@num": "2", "#text": "Loi n°87-502 du 8 juillet 1987 - art. 2, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "LEGIARTI000043757714", "@num": "19-8", "#text": "Loi n° 87-571 du 23 juillet 1987 - art. 19-8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000006275151", "@num": "68", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 68 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006330506", "@num": "18", "#text": "Décret n°97-663 du 29 mai 1997 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330493", "@num": "8", "#text": "Décret n°97-663 du 29 mai 1997 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000019148638", "@num": "1", "#text": "Décret n°2008-683\n du 8 juillet 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000019147480", "@nortexte": "ECEL0812787D", "@numtexte": "2008-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-07-08" }, { "@id": "LEGIARTI000021580021", "@num": "33", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000024430100", "@num": "131", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 131 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023377602", "@num": "1", "#text": "Décret n°2010-1728\n du 30 décembre 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000023333871", "@nortexte": "EFIE1033033D", "@numtexte": "2010-1728", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-30" }, { "@id": "LEGITEXT000026631625", "#text": "Décret n°2012-1254\n du 13 novembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026630795", "@nortexte": "EFIE1209030D", "@numtexte": "2012-1254", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-13" }, { "@id": "LEGIARTI000027975706", "@num": "11", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000038583007", "@num": "26", "#text": "LOI n°2014-891 du 8 août 2014 - art. 26 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGITEXT000030969668", "#text": "DÉCRET n°2015-964 du 31 juillet 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030967273", "@nortexte": "FCPE1427277D", "@numtexte": "2015-964", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGITEXT000031389477", "#text": "DÉCRET n°2015-1356 du 26 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031388748", "@nortexte": "FCPE1427307D", "@numtexte": "2015-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-26" }, { "@id": "LEGITEXT000038633990", "#text": "Décret n°2019-594 du 14 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038625911", "@nortexte": "ECOE1903676D", "@numtexte": "2019-594", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-14" }, { "@id": "LEGIARTI000043291234", "@num": "1", "#text": "Décret n°2020-987 du 6 août 2020 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042215887", "@nortexte": "ECOE2014057D", "@numtexte": "2020-987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-06" }, { "@id": "LEGIARTI000042778417", "@num": "20", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000046868963", "@num": "27", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGITEXT000043263313", "#text": "Décret n°2021-290 du 16 mars 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043261244", "@nortexte": "ECOE2105294D", "@numtexte": "2021-290", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-16" }, { "@id": "LEGIARTI000043418331", "@num": "1", "#text": "Décret n°2021-499 du 23 avril 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043416497", "@nortexte": "ECOE2109160D", "@numtexte": "2021-499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-23" }, { "@id": "LEGIARTI000049803828", "@num": "D173-8", "#text": "Code des impositions sur les biens et services - art. D173-8", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626561", "@num": "L455-38", "#text": "Code des impositions sur les biens et services - art. L455-38", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045758094", "@num": "1", "#text": "Décret n°2022-781 du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757121", "@nortexte": "ECOE2200428D", "@numtexte": "2022-781", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-04" }, { "@id": "LEGIARTI000046050950", "@num": "1", "#text": "Décret n°2022-1006 du 15 juillet 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000046552068", "@num": "10", "#text": "Décret n°2022-1424 du 10 novembre 2022 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000046548532", "@nortexte": "MICB2226527D", "@numtexte": "2022-1424", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-10" }, { "@id": "LEGIARTI000047517813", "@num": "5", "#text": "Décret n°2023-329 du 2 mai 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047516714", "@nortexte": "ECOT2233340D", "@numtexte": "2023-329", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-02" }, { "@id": "LEGIARTI000049910590", "@num": "2", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000050175148", "#text": "Décret n°2024-887 du 3 septembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050174666", "@nortexte": "TREL2417594D", "@numtexte": "2024-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-09-03" }, { "@id": "LEGIARTI000050175179", "@num": "2", "#text": "Décret n°2024-887 du 3 septembre 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000050174666", "@nortexte": "TREL2417594D", "@numtexte": "2024-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-09-03" }, { "@id": "LEGIARTI000050735809", "@num": "1", "#text": "Décret n°2024-1126 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730762", "@nortexte": "ECOE2419221D", "@numtexte": "2024-1126", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050740376", "@num": "D133-21", "#text": "Code de la sécurité sociale. - art. D133-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038723964", "@num": "L2333-55-3", "#text": "Code général des collectivités territoriales - art. L2333-55-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084296", "@num": "1019", "#text": "Code général des impôts, CGI. - art. 1019 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355623", "@num": "1518 B", "#text": "Code général des impôts, CGI. - art. 1518 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033816165", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426633", "@num": "1586 quater", "#text": "Code général des impôts, CGI. - art. 1586 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662871", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817193", "@num": "1651 G", "#text": "Code général des impôts, CGI. - art. 1651 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355614", "@num": "1651 L", "#text": "Code général des impôts, CGI. - art. 1651 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686414", "@num": "1668", "#text": "Code général des impôts, CGI. - art. 1668 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355581", "@num": "1668 B", "#text": "Code général des impôts, CGI. - art. 1668 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061787", "@num": "1693 ter", "#text": "Code général des impôts, CGI. - art. 1693 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044992184", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988199", "@num": "1731 A", "#text": "Code général des impôts, CGI. - art. 1731 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355548", "@num": "1731 A bis", "#text": "Code général des impôts, CGI. - art. 1731 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641751", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092537", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355796", "@num": "209 B", "#text": "Code général des impôts, CGI. - art. 209 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795430", "@num": "209 C", "#text": "Code général des impôts, CGI. - art. 209 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987619", "@num": "209-0 B", "#text": "Code général des impôts, CGI. - art. 209-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467953", "@num": "210-0 A", "#text": "Code général des impôts, CGI. - art. 210-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431742", "@num": "212", "#text": "Code général des impôts, CGI. - art. 212 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641637", "@num": "212 bis", "#text": "Code général des impôts, CGI. - art. 212 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024687", "@num": "214", "#text": "Code général des impôts, CGI. - art. 214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831340", "@num": "216", "#text": "Code général des impôts, CGI. - art. 216 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795415", "@num": "217 sexdecies", "#text": "Code général des impôts, CGI. - art. 217 sexdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037990426", "@num": "220 nonies", "#text": "Code général des impôts, CGI. - art. 220 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701123", "@num": "223 A bis", "#text": "Code général des impôts, CGI. - art. 223 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831317", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061881", "@num": "223 E", "#text": "Code général des impôts, CGI. - art. 223 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987136", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987404", "@num": "223 S", "#text": "Code général des impôts, CGI. - art. 223 S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062242", "@num": "223 T", "#text": "Code général des impôts, CGI. - art. 223 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303717", "@num": "223 U", "#text": "Code général des impôts, CGI. - art. 223 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613616", "@num": "223 quinquies B", "#text": "Code général des impôts, CGI. - art. 223 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355234", "@num": "235 ter ZAA", "#text": "Code général des impôts, CGI. - art. 235 ter ZAA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011715", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035997087", "@num": "235 ter ZCA", "#text": "Code général des impôts, CGI. - art. 235 ter ZCA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989952", "@num": "235 ter ZD", "#text": "Code général des impôts, CGI. - art. 235 ter ZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815081", "@num": "235 ter ZF", "#text": "Code général des impôts, CGI. - art. 235 ter ZF (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720129", "@num": "237 bis A", "#text": "Code général des impôts, CGI. - art. 237 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355663", "@num": "238 bis-0 A", "#text": "Code général des impôts, CGI. - art. 238 bis-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622843", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986258", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675405", "@num": "244 quater K", "#text": "Code général des impôts, CGI. - art. 244 quater K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641580", "@num": "244 quater T", "#text": "Code général des impôts, CGI. - art. 244 quater T (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355753", "@num": "39 C", "#text": "Code général des impôts, CGI. - art. 39 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355540", "@num": "39 octies D", "#text": "Code général des impôts, CGI. - art. 39 octies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011864", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845731", "@num": "726", "#text": "Code général des impôts, CGI. - art. 726 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294246", "@num": "171 P ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 P ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046567025", "@num": "344-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300119", "@num": "376", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 376 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362751", "@num": "46 quater-0 YP", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YP (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042905090", "@num": "46 quater-0 YT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YT (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046552223", "@num": "46 quater-0 YW ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YW ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362739", "@num": "46 quater-0 YZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043420705", "@num": "46 quater-0 YZD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032098209", "@num": "46 quater-0 YZF", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179683", "@num": "46 quater-0 YZH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038650663", "@num": "46 quater-0 ZD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031391609", "@num": "46 quater-0 ZE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031391602", "@num": "46 quater-0 ZF", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625155", "@num": "46 quater-0 ZI", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZI (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766216", "@num": "46 quater-0 ZK", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031391519", "@num": "46 quater-0 ZM", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362726", "@num": "46 quater-0 ZY septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZY septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033104732", "@num": "46 quater-0 ZY undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZY undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046055244", "@num": "49 septies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362699", "@num": "49 septies Q", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051361", "@num": "49 septies VE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624736", "@num": "49 septies WB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies WB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038561759", "@num": "49 septies X", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies X (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625179", "@num": "49 septies YC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362668", "@num": "49 septies YO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YO (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029729013", "@num": "49 septies YS", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625160", "@num": "49 septies YV", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YV (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625115", "@num": "49 septies ZB bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362648", "@num": "49 septies ZH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625102", "@num": "49 septies ZO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362621", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625078", "@num": "49 septies ZX", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZX (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362590", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728940", "@num": "49 septies ZZJ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107106", "@num": "49 septies ZZR", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038491971", "@num": "170 sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642321", "@num": "344-0 C", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826480", "@num": "384 D", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 384 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735890", "@num": "46 quater-0 ZZD", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quater-0 ZZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356884", "@num": "49 septies ZZD", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 49 septies ZZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838902", "@num": "L13 AA", "#text": "Livre des procédures fiscales - art. L13 AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831289", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635601", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838887", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030974810", "@num": "R*256-1", "#text": "Livre des procédures fiscales - art. R*256-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179588", "@fin": "1990-12-30", "#text": "1ere Sous-section : Dispositions générales.", "@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": "LEGIARTI000006303609", "@fin": "1989-12-30", "@num": "223 A", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303610", "@fin": "1991-12-31", "@num": "223 A", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303611", "@fin": "1993-01-01", "@num": "223 A", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303612", "@fin": "1994-09-02", "@num": "223 A", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303613", "@fin": "1995-10-27", "@num": "223 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303614", "@fin": "1996-05-12", "@num": "223 A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303615", "@fin": "2000-03-31", "@num": "223 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303616", "@fin": "2001-03-31", "@num": "223 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303617", "@fin": "2001-12-29", "@num": "223 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303618", "@fin": "2003-12-31", "@num": "223 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303619", "@fin": "2006-12-31", "@num": "223 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303620", "@fin": "2008-05-01", "@num": "223 A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619715", "@fin": "2009-01-01", "@num": "223 A", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020013558", "@fin": "2010-01-01", "@num": "223 A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021682318", "@fin": "2010-01-23", "@num": "223 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021760645", "@fin": "2011-12-30", "@num": "223 A", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073697", "@fin": "2013-07-28", "@num": "223 A", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027899238", "@fin": "2014-01-01", "@num": "223 A", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021781788", "@fin": "2014-12-30", "@num": "223 A", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061911", "@fin": "2015-08-08", "@num": "223 A", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031011058", "@fin": "2021-01-01", "@num": "223 A", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042340402", "@fin": "2023-12-31", "@num": "223 A", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048834056", "@fin": "2999-01-01", "@num": "223 A", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Une société, dont le capital n'est pas détenu à 95 p. 100 au moins directement ou indirectement, par une autre personne morale passible de l'impôt sur les sociétés, peut se constituer seule redevable de l'impôt sur les sociétés dû sur l'ensemble des résultats du groupe formé par elle-même et les sociétés dont elle détient 95 p. 100 au moins du capital, de manière continue au cours de l'exercice, directement ou indirectement par l'intermédiaire de sociétés du groupe. Dans ce cas, elle est également redevable du précompte et de l'imposition forfaitaire annuelle dus par les sociétés du groupe.
\n Si l'exercice d'options de souscription d'actions dans les conditions prévues à l'article 208-7 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales a pour effet, au cours d'un exercice, de réduire à moins de 95 p. 100 la participation dans le capital d'une société filiale, ce capital est réputé avoir été détenu selon les modalités fixées au premier alinéa si le pourcentage de 95 p. 100 est à nouveau atteint à la clôture de l'exercice.
\n Les sociétés du groupe restent soumises à l'obligation de déclarer leurs résultats qui peuvent être vérifiés dans les conditions prévues par les articles L. 13, L. 47 et L. 57 du livre des procédures fiscales. La société mère supporte, au regard des droits et des pénalités visées à l'article 2 de la loi n° 87-502 du 8 juillet 1987 modifiant les procédures fiscales et douanières, les conséquences des infractions commises par les sociétés du groupe.
\n Seules peuvent être membres du groupe les sociétés qui ont donné leur accord et dont les résultats sont soumis à l'impôt sur les sociétés dans les conditions de droit commun ou selon les modalités prévues à l'article 217 bis.
\n Les sociétés du groupe doivent ouvrir et clore leurs exercices aux mêmes dates ; les exercices ont une durée de douze mois. L'option mentionnée au premier alinéa est notifiée avant la date d'ouverture de l'exercice au titre duquel le régime défini au présent article s'applique. Toutefois, l'option produit immédiatement effet, pour les exercices ouverts au cours des six premiers mois de l'année 1988, si elle est formulée avant le 1er juillet 1988. L'option est valable cinq ans.
\n Chaque société du groupe est tenue solidairement au paiement de l'impôt sur les sociétés, de l'imposition forfaitaire annuelle et du précompte et, le cas échéant, des intérêts de retard, majorations et amendes fiscales correspondantes, dont la société mère est redevable, à hauteur de l'impôt et des pénalités qui seraient dus par la société si celle-ci n'était pas membre du groupe.
" } }, "LEGIARTI000006303621": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-12-30", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303621", "URL": "article/LEGI/ARTI/00/00/06/30/36/LEGIARTI000006303621.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223AIXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 219 I", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275151", "@num": "68", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 68 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000038491971", "@num": "170 sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831289", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191838", "@fin": "2999-01-01", "#text": "1° : Résultat d'ensemble", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179589", "@fin": "2999-01-01", "#text": "1re Sous-section : Dispositions générales", "@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": "LEGIARTI000006303621", "@fin": "1990-12-30", "@num": "223 C", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303622", "@fin": "2003-12-31", "@num": "223 C", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303623", "@fin": "2019-01-01", "@num": "223 C", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987792", "@fin": "2019-12-31", "@num": "223 C", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041468280", "@fin": "2999-01-01", "@num": "223 C", "@etat": "VIGUEUR", "@debut": "2019-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Le bénéfice d'ensemble est imposé selon les modalités prévues au deuxième alinéa du paragraphe I de l'article 219.
\n Le déficit d'ensemble est reporté dans les conditions prévues aux troisième et quatrième alinéas du paragraphe I de l'article 209. Pour l'application de cette dernière disposition, la faculté de report sans limitation de délai du déficit d'ensemble d'un exercice s'applique à la partie de ce déficit qui correspond aux amortissements régulièrement comptabilisés mais réputés différés en période déficitaire par les sociétés du groupe au titre de ce même exercice.
" } }, "LEGIARTI000006303624": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 F", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303624", "URL": "article/LEGI/ARTI/00/00/06/30/36/LEGIARTI000006303624.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223ALXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39 4", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275151", "@num": "68", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 68 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000038583007", "@num": "26", "#text": "LOI n°2014-891 du 8 août 2014 - art. 26 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000038634003", "@num": "1", "#text": "Décret n°2019-594 du 14 juin 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038625911", "@nortexte": "ECOE1903676D", "@numtexte": "2019-594", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-14" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831317", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987493", "@num": "223 D", "#text": "Code général des impôts, CGI. - art. 223 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909624", "@num": "223 I", "#text": "Code général des impôts, CGI. - art. 223 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364148", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987441", "@num": "223 Q", "#text": "Code général des impôts, CGI. - art. 223 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909608", "@num": "223 R", "#text": "Code général des impôts, CGI. - art. 223 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062242", "@num": "223 T", "#text": "Code général des impôts, CGI. - art. 223 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947364", "@num": "238 sexdecies", "#text": "Code général des impôts, CGI. - art. 238 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038650642", "@num": "46 quater-0 ZH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642443", "@num": "46 quater-0 ZL", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quater-0 ZL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191900", "@fin": "2999-01-01", "#text": "4° : Cessions d'immobilisations entre sociétés du groupe", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179589", "@fin": "2999-01-01", "#text": "1re Sous-section : Dispositions générales", "@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": "LEGIARTI000006303624", "@fin": "1989-12-30", "@num": "223 F", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303625", "@fin": "1996-05-12", "@num": "223 F", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303626", "@fin": "1997-04-11", "@num": "223 F", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303627", "@fin": "2006-12-31", "@num": "223 F", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303628", "@fin": "2010-01-01", "@num": "223 F", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021682343", "@fin": "2013-01-01", "@num": "223 F", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947253", "@fin": "2014-12-30", "@num": "223 F", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061873", "@fin": "2019-01-01", "@num": "223 F", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037987482", "@fin": "2999-01-01", "@num": "223 F", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "La plus-value ou la moins-value afférente à la cession entre sociétés du groupe d'un élément d'actif immobilisé n'est pas retenue pour le calcul du résultat ou de la plus-value ou de la moins-value nette à long terme d'ensemble au titre de l'exercice de cette cession. Une somme égale au montant des suppléments d'amortissements pratiqués par la société cessionnaire d'un bien amortissable est réintégrée au résultat d'ensemble au titre de chaque exercice ; il en est de même de l'amortissement différé en contravention aux dispositions de l'article 39 B, lors de la cession du bien.
\n Lors de la cession hors du groupe de l'immobilisation ou de la sortie du groupe d'une société qui l'a cédée ou de celle qui en est propriétaire, la société mère doit comprendre dans le résultat ou plus-value ou moins-value nette à long terme d'ensemble la plus-value ou la moins-value qui n'a pas été retenue lors de sa réalisation.
\n Les dispositions de cet article ne sont pas applicables aux biens mentionnés au 4 de l'article 39.
" } }, "LEGIARTI000006303629": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 G", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303629", "URL": "article/LEGI/ARTI/00/00/06/30/36/LEGIARTI000006303629.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223AMXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 220 quinquies I", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275151", "@num": "68", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 68 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000030061881", "@num": "223 E", "#text": "Code général des impôts, CGI. - art. 223 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043264317", "@num": "46 quater-0 ZJ bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZJ bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038491971", "@num": "170 sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191629", "@fin": "1990-06-15", "#text": "Report en arrière des déficits.", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179588", "@fin": "1990-12-30", "#text": "1ere Sous-section : Dispositions générales.", "@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": "LEGIARTI000006303629", "@fin": "1990-06-15", "@num": "223 G", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303630", "@fin": "2011-12-30", "@num": "223 G", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025091794", "@fin": "2999-01-01", "@num": "223 G", "@etat": "VIGUEUR", "@debut": "2011-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "1. Lorsque la société mère opte pour le régime prévu au paragraphe I de l'article 220 quinquies :
\n a) Le déficit d'ensemble déclaré au titre d'un exercice est imputé sur le bénéfice d'ensemble ou, le cas échéant, sur le bénéfice que la société mère a déclaré au titre des exercices précédant l'application du régime défini à la présente section, dans les conditions prévues à l'article 220 quinquies ;
\n b) L'investissement net et le total des amortissements pratiqués visés au sixième alinéa du paragraphe I de l'article 220 quinquies, s'entendent respectivement du montant total des investissements nets en biens amortissables et de celui des amortissements pratiqués par les sociétés du groupe, à l'exclusion de ceux afférents aux immobilisations transférées entre des sociétés du groupe.
\n 2. Une société filiale du groupe ne peut pas exercer l'option prévue au paragraphe I de l'article 220 quinquies.
\n 3. Par exception aux dispositions de l'article 220 quinquies, les créances constatées par une société filiale du groupe au titre d'exercices précédant celui à compter duquel son résultat a été pris en compte pour la détermination du résultat d'ensemble peuvent être cédées à la société mère à leur valeur nominale. Dans ce cas, la société mère peut utiliser ces créances pour le paiement de l'impôt sur les sociétés dû à raison du résultat d'ensemble à hauteur du montant de l'impôt sur les sociétés auquel aurait été soumise la société filiale si elle avait été imposée distinctement.
" } }, "LEGIARTI000006303631": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303631", "URL": "article/LEGI/ARTI/00/00/06/30/36/LEGIARTI000006303631.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223AJXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 209 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 217 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 219", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 duodecies à CGI 39 quindecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275151", "@num": "68", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 68 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000031816107", "@num": "223 Q", "#text": "Code général des impôts, CGI. - art. 223 Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062242", "@num": "223 T", "#text": "Code général des impôts, CGI. - art. 223 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355234", "@num": "235 ter ZAA", "#text": "Code général des impôts, CGI. - art. 235 ter ZAA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011715", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642443", "@num": "46 quater-0 ZL", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quater-0 ZL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831289", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191923", "@fin": "2999-01-01", "#text": "2° : Plus-values ou moins-values d'ensemble", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179589", "@fin": "2999-01-01", "#text": "1re Sous-section : Dispositions générales", "@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": "LEGIARTI000006303631", "@fin": "1991-12-31", "@num": "223 D", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303632", "@fin": "1992-07-04", "@num": "223 D", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303633", "@fin": "1995-10-27", "@num": "223 D", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303634", "@fin": "1996-05-12", "@num": "223 D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303635", "@fin": "1998-04-22", "@num": "223 D", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303636", "@fin": "2000-03-31", "@num": "223 D", "@etat": "MODIFIE", "@debut": "1998-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303637", "@fin": "2002-03-31", "@num": "223 D", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303638", "@fin": "2004-12-31", "@num": "223 D", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303639", "@fin": "2006-12-31", "@num": "223 D", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303640", "@fin": "2007-12-29", "@num": "223 D", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026899", "@fin": "2010-01-01", "@num": "223 D", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021682331", "@fin": "2011-12-30", "@num": "223 D", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073668", "@fin": "2014-01-01", "@num": "223 D", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434357", "@fin": "2014-12-30", "@num": "223 D", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061888", "@fin": "2019-01-01", "@num": "223 D", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037987493", "@fin": "2999-01-01", "@num": "223 D", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "La plus-value nette ou la moins-value nette à long terme d'ensemble est déterminée par la société mère en faisant la somme algébrique des plus-values ou des moins-values nettes à long terme de chacune des sociétés du groupe, déterminées et imposables selon les modalités prévues aux articles 39 duodecies à 39 quindecies et 217 bis.
\n Les dispositions de l'article 39 quindecies sont applicables à la plus-value et à la moins-value nette à long terme d'ensemble.
\n La plus-value nette à long terme d'ensemble fait l'objet d'une imposition séparée dans les conditions prévues au premier ou au quatrième alinéa du a du paragraphe I de l'article 219.
\n Le montant net d'impôt de la plus-value nette à long terme d'ensemble doit être porté, au bilan de la société mère, à la réserve spéciale prévue à l'article 209 quater.
\n Le montant des dotations complémentaires aux provisions constituées par une société après son entrée dans le groupe à raison des participations détenues dans d'autres sociétés du groupe est ajouté à la plus-value nette à long terme d'ensemble ou déduit de la moins-value nette à long terme d'ensemble.
" } }, "LEGIARTI000006303641": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303641", "URL": "article/LEGI/ARTI/00/00/06/30/36/LEGIARTI000006303641.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223AKXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006275151", "@num": "68", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 68 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000037987136", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043264317", "@num": "46 quater-0 ZJ bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZJ bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642443", "@num": "46 quater-0 ZL", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quater-0 ZL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191631", "@fin": "2999-01-01", "#text": "3° : Non-imputation des déficits et des moins-values par les sociétés du groupe", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179589", "@fin": "2999-01-01", "#text": "1re Sous-section : Dispositions générales", "@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": "LEGIARTI000006303641", "@fin": "2009-01-01", "@num": "223 E", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058353", "@fin": "2010-01-01", "@num": "223 E", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021682340", "@fin": "2014-12-30", "@num": "223 E", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030061881", "@fin": "2999-01-01", "@num": "223 E", "@etat": "VIGUEUR", "@debut": "2014-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les déficits retenus pour la détermination du résultat d'ensemble ne sont pas déductibles des résultats de la société qui les a subis. Il en est de même des moins-values nettes à long terme retenues pour le calcul de la plus-value ou de la moins-value nette à long terme d'ensemble.
\n
" } }, "LEGIARTI000006303643": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 I", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303643", "URL": "article/LEGI/ARTI/00/00/06/30/36/LEGIARTI000006303643.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223AOXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 223 F", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 quindecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275151", "@num": "68", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 68 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGITEXT000043263313", "#text": "Décret n°2021-290 du 16 mars 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043261244", "@nortexte": "ECOE2105294D", "@numtexte": "2021-290", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-16" }, { "@id": "LEGIARTI000043263321", "@num": "1", "#text": "Décret n°2021-290 du 16 mars 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043261244", "@nortexte": "ECOE2105294D", "@numtexte": "2021-290", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-16" }, { "@id": "LEGIARTI000030061846", "@num": "223 I", "#text": "Code général des impôts, CGI. - art. 223 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021682373", "@num": "223 R", "#text": "Code général des impôts, CGI. - art. 223 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986206", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043264317", "@num": "46 quater-0 ZJ bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZJ bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642443", "@num": "46 quater-0 ZL", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quater-0 ZL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191924", "@fin": "2999-01-01", "#text": "1° : Régime des déficits subis avant l'entrée dans le groupe", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179591", "@fin": "2999-01-01", "#text": "2e Sous-section : Sort des déficits et moins-values subis par la société avant son entrée ou après sa sortie du groupe", "@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": "LEGIARTI000006303643", "@fin": "1989-12-30", "@num": "223 I", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303644", "@fin": "1994-09-02", "@num": "223 I", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303645", "@fin": "1996-05-12", "@num": "223 I", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303646", "@fin": "2000-03-31", "@num": "223 I", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303647", "@fin": "2002-03-31", "@num": "223 I", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303648", "@fin": "2003-12-31", "@num": "223 I", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303649", "@fin": "2004-12-31", "@num": "223 I", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303650", "@fin": "2007-01-01", "@num": "223 I", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006303651", "@fin": "2006-12-31", "@num": "223 I", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303652", "@fin": "2007-12-29", "@num": "223 I", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026876", "@fin": "2008-04-03", "@num": "223 I", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619703", "@fin": "2010-01-01", "@num": "223 I", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021682349", "@fin": "2011-09-21", "@num": "223 I", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024576978", "@fin": "2011-12-30", "@num": "223 I", "@etat": "MODIFIE", "@debut": "2011-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091805", "@fin": "2012-08-18", "@num": "223 I", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294425", "@fin": "2013-01-01", "@num": "223 I", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947337", "@fin": "2014-12-30", "@num": "223 I", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061846", "@fin": "2016-01-01", "@num": "223 I", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816118", "@fin": "2019-01-01", "@num": "223 I", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987454", "@fin": "2020-01-01", "@num": "223 I", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468341", "@fin": "2020-12-31", "@num": "223 I", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042909624", "@fin": "2999-01-01", "@num": "223 I", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "1. a) Les déficits subis par une société du groupe au titre d'exercices antérieurs à son entrée dans le groupe y compris la fraction de ces déficits correspondant aux amortissements régulièrement comptabilisés mais réputés différés en période déficitaire, ne sont imputables que sur son bénéfice ;
\n b) La quote-part de déficits qui correspond aux suppléments d'amortissements résultant de la réévaluation de ses immobilisations par une société du groupe, est rapportée au résultat d'ensemble, si cette réévaluation est réalisée dans les écritures d'un exercice clos entre le 31 décembre 1986 et la date d'ouverture d'un exercice au cours duquel la société est devenue membre du groupe.
\n 2. Les moins-values nettes à long terme constatées par une société du groupe au titre d'exercices antérieurs à son entrée dans le groupe ne peuvent être imputées que sur ses plus-values nettes à long terme, dans les conditions prévues à l'article 39 quindecies.
\n 3. Si une société du groupe cède ou apporte un bien réévalué au cours de la période définie au b du 1, le déficit ou la moins-value nette à long terme subis par cette société au titre de l'exercice de cession sont rapportés au résultat ou à la plus-value ou moins-value nette à long terme d'ensemble de cet exercice à hauteur du montant de la plus-value de réévaluation afférente à ce bien, diminué des sommes réintégrées selon les modalités prévues au même b du 1.
\n Si le bien mentionné à l'alinéa précédent est cédé ou apporté à une autre société du groupe, le montant de la plus-value de réévaluation défini au même alinéa est réintégré au résultat d'ensemble de l'exercice de cession ou d'apport.
\n 4. Pour l'application du présent article, le bénéfice ou la plus-value nette à long terme de la société est diminué, le cas échéant, du montant des profits ou des plus-values à long terme qui résultent des abandons de créances consentis par une autre société du groupe, des cessions visées à l'article 223 F ainsi que d'une réévaluation libre des éléments d'actif de cette société. De même, le déficit ou la moins-value nette à long terme de la société, mentionné au b du 1 et au 3, est augmenté de ces profits ou plus-values.
" } }, "LEGIARTI000006303653": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 J", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303653", "URL": "article/LEGI/ARTI/00/00/06/30/36/LEGIARTI000006303653.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223APXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 209", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 223 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 quindecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275151", "@num": "68", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 68 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191901", "@fin": "1996-05-12", "#text": "2° : Conséquences de la sortie d'une société du groupe moins de cinq ans après son entrée.", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179591", "@fin": "2999-01-01", "#text": "2e Sous-section : Sort des déficits et moins-values subis par la société avant son entrée ou après sa sortie du groupe", "@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": "LEGIARTI000006303653", "@fin": "1991-12-31", "@num": "223 J", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303654", "@fin": "1995-10-27", "@num": "223 J", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006303655", "@fin": "1996-05-12", "@num": "223 J", "@etat": "PERIME", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "En cas de sortie du groupe d'une société, si la somme algébrique de ses résultats et des sommes qui leur ont été ajoutées ou retranchées pour la détermination du résultat d'ensemble est négative, une somme égale à une fois et demie le montant de l'excédent de déficit est rapportée au résultat d'ensemble de l'exercice au cours duquel la société ne fait plus partie du groupe. La société peut alors reporter cet excédent de déficit selon les modalités prévues au paragraphe I de l'article 209 ; pour l'application de ce texte, le déficit ainsi reportable est réputé provenir du ou des exercices déficitaires les plus récents de la période durant laquelle la société a été membre du groupe, à hauteur du déficit subi par celle-ci au titre de chacun de ces exercices, y compris la fraction qui correspond à des amortissements régulièrement comptabilisés mais réputés différés en période déficitaire. Si, depuis son entrée dans le groupe, la société a procédé à une réévaluation libre de ses éléments d'actif, il y a lieu également de rapporter au résultat d'ensemble de l'exercice de sortie de cette société une somme égale à la moitié du profit de réévaluation, dans la limite de 50 p. 100 du montant de l'excédent de déficit mentionné ci-dessus qui aurait existé si le profit de réévaluation n'avait pas été pris en compte.
\n
\n De même, en cas de sortie du groupe d'une société, si la somme algébrique de ses plus-values et moins-values nettes à long terme et des sommes qui leur ont été ajoutées ou retranchées pour la détermination des plus-values ou moins-values d'ensemble est négative, une somme égale à une fois et demie le montant de l'excédent de moins-value nette à long terme est rapportée à la plus-value ou à la moins-value nette à long terme d'ensemble de l'exercice au cours duquel la société ne fait plus partie du groupe. La société peut alors imputer cet excédent selon les modalités prévues à l'article 39 quindecies ; pour l'application de ce texte, la moins-value nette à long terme ainsi imputable est réputée provenir du ou des exercices les plus récents de la période mentionnée à l'alinéa précédent, au titre desquels cette société a constaté une moins-value nette à long terme, à hauteur du montant de cette moins-value subie au titre de chacun de ces exercices.
\n
\n Les sommes déduites pour la détermination du résultat d'ensemble en application des deuxième et cinquième alinéas de l'article 223 B sont rapportées par la société mère au résultat d'ensemble de l'exercice de sortie du groupe de l'une des sociétés mentionnées à ces deux alinéas.
\n Les dispositions des trois alinéas précédents ne s'appliquent pas si la société était membre du groupe depuis cinq ans au moins.
" } }, "LEGIARTI000006303656": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 K", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303656", "URL": "article/LEGI/ARTI/00/00/06/30/36/LEGIARTI000006303656.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223AQXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006275151", "@num": "68", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 68 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006308720", "@num": "220 quinquies", "#text": "Code général des impôts, CGI. - art. 220 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191634", "@fin": "2999-01-01", "#text": "3° : Régime des déficits subis après la sortie du groupe", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179591", "@fin": "2999-01-01", "#text": "2e Sous-section : Sort des déficits et moins-values subis par la société avant son entrée ou après sa sortie du groupe", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006303656", "@fin": "2999-01-01", "@num": "223 K", "@etat": "VIGUEUR", "@debut": "1987-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Si une société filiale sort du groupe, le déficit déclaré par elle au titre d'un exercice postérieur à sa sortie du groupe ne constitue pas, pour l'application des dispositions de l'article 220 quinquies, une charge déductible du bénéfice antérieur pris en compte pour la détermination du résultat d'ensemble.
\n
" } }, "LEGIARTI000006303657": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 L", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303657", "URL": "article/LEGI/ARTI/00/00/06/30/36/LEGIARTI000006303657.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223ARXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 209 II", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 214 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 217 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 220 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 220 quater A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 221 2, 5", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 223 J", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 238 bis HA", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 quinquies A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000521956", "#text": "Ordonnance 86-1134 1986-10-21 art. 7 à art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006275151", "@num": "68", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 68 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000021580021", "@num": "33", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000038634003", "@num": "1", "#text": "Décret n°2019-594 du 14 juin 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038625911", "@nortexte": "ECOE1903676D", "@numtexte": "2019-594", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-14" }, { "@id": "LEGIARTI000048831317", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987493", "@num": "223 D", "#text": "Code général des impôts, CGI. - art. 223 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909624", "@num": "223 I", "#text": "Code général des impôts, CGI. - art. 223 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038650663", "@num": "46 quater-0 ZD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043264317", "@num": "46 quater-0 ZJ bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZJ bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642443", "@num": "46 quater-0 ZL", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quater-0 ZL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191953", "@fin": "2999-01-01", "#text": "1° : Régimes particuliers", "@debut": "1995-10-27" } ] }, "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": "LEGIARTI000006303657", "@fin": "1990-06-15", "@num": "223 L", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303658", "@fin": "1990-12-30", "@num": "223 L", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303659", "@fin": "1991-06-24", "@num": "223 L", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303660", "@fin": "1991-12-31", "@num": "223 L", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303661", "@fin": "1993-08-18", "@num": "223 L", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303662", "@fin": "1994-09-02", "@num": "223 L", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303663", "@fin": "1995-10-27", "@num": "223 L", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303664", "@fin": "1996-05-12", "@num": "223 L", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303665", "@fin": "1998-04-22", "@num": "223 L", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303666", "@fin": "2000-03-31", "@num": "223 L", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303667", "@fin": "2003-12-31", "@num": "223 L", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303668", "@fin": "2006-01-01", "@num": "223 L", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303669", "@fin": "2006-12-31", "@num": "223 L", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303670", "@fin": "2007-12-29", "@num": "223 L", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026888", "@fin": "2008-04-03", "@num": "223 L", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619687", "@fin": "2009-04-10", "@num": "223 L", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549122", "@fin": "2010-01-01", "@num": "223 L", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021682404", "@fin": "2010-05-01", "@num": "223 L", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201097", "@fin": "2011-12-30", "@num": "223 L", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073631", "@fin": "2014-01-01", "@num": "223 L", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020013542", "@fin": "2014-12-30", "@num": "223 L", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061830", "@fin": "2018-01-01", "@num": "223 L", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364148", "@fin": "2018-12-31", "@num": "223 L", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037987136", "@fin": "2999-01-01", "@num": "223 L", "@etat": "VIGUEUR", "@debut": "2018-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "1. Les dispositions de l'article 214 A ne sont pas applicables aux sommes allouées à titre de dividendes par des sociétés du groupe à d'autres sociétés du même groupe.
\n
\n 2. Les sociétés du groupe ne peuvent pas bénéficier du crédit d'impôt mentionné aux articles 220 quater et 220 quater A.
\n
\n 3. Les déductions effectuées par des sociétés du groupe au titre des dispositions du 2 de l'article 39 quinquies A et du paragraphe II de l'article 238 bis HA à raison des sommes versées pour la souscription au capital d'autres sociétés du même groupe sont réintégrées au résultat d'ensemble.
\n
\n 4. Si les résultats d'une société du groupe sont imposables selon les modalités prévues à l'article 217 bis, les sommes qui leur sont ajoutées ou retranchées pour la détermination du résultat ou de la plus-value ou de la moins-value nette à long terme d'ensemble, ne sont retenues que pour les deux tiers de leur montant.
\n
\n 5. Pour le calcul de la participation et de la réserve spéciale de participation prévues par les articles 7 à 21 de l'ordonnance n° 86-1134 du 21 octobre 1986 relative à l'intéressement et à la participation des salariés aux résultats de l'entreprise et à l'actionnariat des salariés, chaque société du groupe retient le bénéfice imposable de l'exercice et l'impôt sur les sociétés déterminés comme si elle était imposée séparément.
\n
\n 6. a) Les déficits dont le report a été autorisé en application du paragraphe II de l'article 209 à la suite d'une fusion ou opération assimilée effectuée à compter du 16 septembre 1987 et qui n'ont pas été déduits par la société bénéficiaire des apports avant son entrée dans le groupe sont reportables sur les bénéfices ultérieurs de cette société, sur agrément du ministre chargé du budget et dans la limite définie par cet agrément.
\n Lorsqu'une société du groupe reçoit des apports d'une autre société, les déficits de la société apporteuse ou de la société bénéficiaire de l'apport qui n'ont pas été déduits avant la fusion ou opération assimilée, ou sa date d'effet, peuvent être reportés sur les bénéfices ultérieurs de la société du groupe, sur agrément du ministre chargé du budget et dans la limite définie par cet agrément.
\n b) Si une société du groupe absorbe une autre société membre du groupe depuis moins de cinq ans, la société mère doit, par exception aux dispositions du premier alinéa de l'article 223 J, rapporter au résultat d'ensemble de l'exercice au cours duquel l'opération est réalisée une somme égale au montant de l'excédent de déficit mentionné à cet alinéa. Les dispositions de la deuxième phrase du même alinéa ne sont pas applicables.
\n Les dispositions de l'alinéa précédent s'appliquent également si une société du groupe est affectée dans les cinq ans qui suivent son entrée dans le groupe par l'un des événements mentionnés au 2 ou au 5 de l'article 221.
" } }, "LEGIARTI000006303671": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 M", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303671", "URL": "article/LEGI/ARTI/00/00/06/30/36/LEGIARTI000006303671.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223ASXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 220 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275151", "@num": "68", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 68 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@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": "L'imposition forfaitaire annuelle des sociétés du groupe qui est acquittée par la société mère est déductible de l'impôt sur les sociétés afférent au résultat d'ensemble à hauteur de l'imputation qu'aurait permis le résultat fiscal de chaque société du groupe dans le délai prévu à l'article 220 A.
\n 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.
" } }, "LEGIARTI000006303674": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 N", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303674", "URL": "article/LEGI/ARTI/00/00/06/30/36/LEGIARTI000006303674.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223ATXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1668 2", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275151", "@num": "68", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 68 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000037987136", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625152", "@num": "46 quater-0 ZJ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "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": "LEGIARTI000006303674", "@fin": "1989-12-30", "@num": "223 N", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303675", "@fin": "1995-10-27", "@num": "223 N", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303676", "@fin": "2010-01-01", "@num": "223 N", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000021682361", "@fin": "2999-01-01", "@num": "223 N", "@etat": "VIGUEUR", "@debut": "2010-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "1. Chaque société du groupe est tenue de verser les acomptes prévus à l'article 1668 pour la période de douze mois ouverte à compter du début de l'exercice au titre duquel cette société entre dans le groupe. Si la liquidation de l'impôt dû à raison du résultat imposable de cette période par la société mère fait apparaître que les acomptes versés sont supérieurs à l'impôt dû, l'excédent est restitué à la société mère dans le délai prévu au 2 de l'article 1668.
\n 2. Lorsqu'une société cesse d'être membre du groupe, les acomptes dus par celle-ci pour la période de douze mois ouverte à compter du début de l'exercice au titre duquel la société ne fait plus partie du groupe sont versés pour le compte de cette société par
" } }, "LEGIARTI000006303696": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 P", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303696", "URL": "article/LEGI/ARTI/00/00/06/30/36/LEGIARTI000006303696.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223AVXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 209 sexies, 223 A, 209 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275151", "@num": "68", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 68 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191637", "@fin": "2013-06-07", "#text": "3° : Régimes antérieurs", "@debut": "1987-12-31" } ] }, "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": "LEGIARTI000006303696", "@fin": "1996-05-12", "@num": "223 P", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006303697", "@fin": "2013-06-07", "@num": "223 P", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. L'article 209 sexies est abrogé ; toutefois, les agréments délivrés en application de cet article demeurent valables jusqu'à leur terme. Un décret fixe les modalités et limites dans lesquelles les dispositions de la présente section sont applicables aux sociétés agréées visées à l'article 209 sexies, qui exercent l'option prévue à l'article 223 A.
\n
2. Le régime défini à la présente section est applicable aux sociétés dont les résultats sont pris en compte selon les modalités prévues à l'article 209 quinquies dans la mesure où l'agrément mentionné à cet article le prévoit.
" } }, "LEGIARTI000006303699": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 R", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303699", "URL": "article/LEGI/ARTI/00/00/06/30/36/LEGIARTI000006303699.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223AXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 223 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275151", "@num": "68", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 68 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGITEXT000043263313", "#text": "Décret n°2021-290 du 16 mars 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043261244", "@nortexte": "ECOE2105294D", "@numtexte": "2021-290", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-16" }, { "@id": "LEGIARTI000036364148", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038650653", "@num": "46 quater-0 ZG", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043264317", "@num": "46 quater-0 ZJ bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZJ bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642443", "@num": "46 quater-0 ZL", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quater-0 ZL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191937", "@fin": "2999-01-01", "#text": "5° : Conséquences de la sortie du groupe d'une société ou de la cessation du régime de groupe", "@debut": "1996-05-12" } ] }, "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": "LEGIARTI000006303699", "@fin": "1991-12-31", "@num": "223 R", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303700", "@fin": "1994-09-02", "@num": "223 R", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303701", "@fin": "1995-10-27", "@num": "223 R", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303702", "@fin": "1996-05-12", "@num": "223 R", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303703", "@fin": "2005-12-31", "@num": "223 R", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303704", "@fin": "2006-12-31", "@num": "223 R", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303705", "@fin": "2010-01-01", "@num": "223 R", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021682373", "@fin": "2014-12-30", "@num": "223 R", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061817", "@fin": "2016-01-01", "@num": "223 R", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816094", "@fin": "2018-12-31", "@num": "223 R", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987423", "@fin": "2020-12-31", "@num": "223 R", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042909608", "@fin": "2999-01-01", "@num": "223 R", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Si le régime prévu à l'article 223 A cesse de s'appliquer à toutes les sociétés du groupe, la société mère doit comprendre dans son résultat imposable de l'exercice au cours duquel ce régime n'est plus applicable les sommes qui doivent ^etre rapportées au résultat ou à la plus-value ou moins-value nette à long terme d'ensemble en application des dispositions de la présente section en cas de sortie du groupe d'une société.
\n
" } }, "LEGIARTI000006303706": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 S", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303706", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303706.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223AYXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 221 2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 223", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275151", "@num": "68", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 68 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000038583007", "@num": "26", "#text": "LOI n°2014-891 du 8 août 2014 - art. 26 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000042909624", "@num": "223 I", "#text": "Code général des impôts, CGI. - art. 223 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364148", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831289", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191937", "@fin": "2999-01-01", "#text": "5° : Conséquences de la sortie du groupe d'une société ou de la cessation du régime de groupe", "@debut": "1996-05-12" } ] }, "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": "LEGIARTI000006303706", "@fin": "1989-12-30", "@num": "223 S", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303707", "@fin": "1991-12-31", "@num": "223 S", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303708", "@fin": "1994-09-02", "@num": "223 S", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303709", "@fin": "1996-05-12", "@num": "223 S", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303710", "@fin": "2003-12-31", "@num": "223 S", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303711", "@fin": "2007-01-01", "@num": "223 S", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006303712", "@fin": "2006-12-31", "@num": "223 S", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303713", "@fin": "2010-01-01", "@num": "223 S", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021682383", "@fin": "2014-08-10", "@num": "223 S", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355416", "@fin": "2014-12-31", "@num": "223 S", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061812", "@fin": "2015-12-31", "@num": "223 S", "@etat": "MODIFIE", "@debut": "2014-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816085", "@fin": "2019-01-01", "@num": "223 S", "@etat": "MODIFIE", "@debut": "2015-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037987404", "@fin": "2999-01-01", "@num": "223 S", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les dispositions prévues à la présente section en cas de sortie du groupe d'une société s'appliquent lorsqu'une société du groupe cesse de remplir les conditions prévues pour l'application du régime défini à cette section ou est affectée par un des événements prévus au 2 de l'article 221.
\n Il en est de m^eme si la société mère ne renouvelle pas l'option prévue à l'article 223 A ou reste seule membre du groupe ou lorsque le groupe cesse d'exister parce qu'il ne satisfait pas à l'une des conditions prévues à la présente section.
" } }, "LEGIARTI000006303715": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 T", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303715", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303715.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223AZXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 223 A à CGI 223 S", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275151", "@num": "68", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 68 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "#text": "Edition du 15 juillet 1988", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191640", "@fin": "2014-12-30", "#text": "6° : Entrée en vigueur", "@debut": "1987-12-31" }, { "@id": "LEGISCTA000037159988", "@fin": "2999-01-01", "#text": "6°............", "@debut": "2014-12-30" } ] }, "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": "LEGIARTI000006303715", "@fin": "1996-05-12", "@num": "223 T", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006303716", "@fin": "2000-03-31", "@num": "223 T", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030062242", "@fin": "2999-01-01", "@num": "223 T", "@etat": "VIGUEUR", "@debut": "2014-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions des articles 223 A à 223 S sont applicables pour l'imposition des résultats des exercices ouverts à compter du 1er janvier 1988.
\n
" } }, "LEGIARTI000006303717": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 U", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303717", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303717.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223BAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006275151", "@num": "68", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 68 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191640", "@fin": "2014-12-30", "#text": "6° : Entrée en vigueur", "@debut": "1987-12-31" }, { "@id": "LEGISCTA000037159988", "@fin": "2999-01-01", "#text": "6°............", "@debut": "2014-12-30" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006303717", "@fin": "2999-01-01", "@num": "223 U", "@etat": "VIGUEUR", "@debut": "1987-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un décret fixe les obligations déclaratives de la société mère et des filiales du groupe défini aux articles 223 A à 223 S.
\n
" } }, "LEGIARTI000006308748": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-12-30", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308748", "URL": "article/LEGI/ARTI/00/00/06/30/87/LEGIARTI000006308748.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223AHXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 216 I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 217 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275151", "@num": "68", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 68 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000021580021", "@num": "33", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000038633990", "#text": "Décret n°2019-594 du 14 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038625911", "@nortexte": "ECOE1903676D", "@numtexte": "2019-594", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-14" }, { "@id": "LEGIARTI000041468094", "@num": "209", "#text": "Code général des impôts, CGI. - art. 209 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355455", "@num": "212", "#text": "Code général des impôts, CGI. - art. 212 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701123", "@num": "223 A bis", "#text": "Code général des impôts, CGI. - art. 223 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816145", "@num": "223 B bis", "#text": "Code général des impôts, CGI. - art. 223 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987454", "@num": "223 I", "#text": "Code général des impôts, CGI. - art. 223 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987441", "@num": "223 Q", "#text": "Code général des impôts, CGI. - art. 223 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909608", "@num": "223 R", "#text": "Code général des impôts, CGI. - art. 223 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816085", "@num": "223 S", "#text": "Code général des impôts, CGI. - art. 223 S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062242", "@num": "223 T", "#text": "Code général des impôts, CGI. - art. 223 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355234", "@num": "235 ter ZAA", "#text": "Code général des impôts, CGI. - art. 235 ter ZAA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011715", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519327", "@num": "116", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 116 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038650653", "@num": "46 quater-0 ZG", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038650597", "@num": "46 quater-0 ZL", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZL (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191838", "@fin": "2999-01-01", "#text": "1° : Résultat d'ensemble", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179589", "@fin": "2999-01-01", "#text": "1re Sous-section : Dispositions générales", "@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": "LEGIARTI000006308748", "@fin": "1988-12-30", "@num": "223 B", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308749", "@fin": "1991-12-31", "@num": "223 B", "@etat": "MODIFIE", "@debut": "1988-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308750", "@fin": "1993-08-18", "@num": "223 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308751", "@fin": "1995-10-27", "@num": "223 B", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308752", "@fin": "1996-05-12", "@num": "223 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308753", "@fin": "1998-04-22", "@num": "223 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308754", "@fin": "1999-03-31", "@num": "223 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308755", "@fin": "2000-03-31", "@num": "223 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308756", "@fin": "2002-03-31", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308757", "@fin": "2005-12-31", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308758", "@fin": "2006-12-31", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308759", "@fin": "2007-12-29", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026802", "@fin": "2010-01-01", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021682394", "@fin": "2010-05-01", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201114", "@fin": "2011-01-01", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378043", "@fin": "2011-12-30", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073681", "@fin": "2012-08-18", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294464", "@fin": "2014-01-01", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434366", "@fin": "2014-12-30", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061899", "@fin": "2016-01-01", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816168", "@fin": "2019-01-01", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987511", "@fin": "2019-05-24", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038613451", "@fin": "2023-12-31", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048831317", "@fin": "2999-01-01", "@num": "223 B", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Le résultat d'ensemble est déterminé par la société mère en faisant la somme algébrique des résultats de chacune des sociétés du groupe, déterminés dans les conditions de droit commun ou selon les modalités prévues à l'article 217 bis.
\n Le résultat d'ensemble est diminué de la quote-part de frais et charges visée au paragraphe I de l'article 216 qui est comprise dans ses résultats par une société du groupe à raison de sa participation dans une autre société du groupe.
\n Il est majoré du montant des dotations complémentaires aux provisions constituées par une société après son entrée dans le groupe, à raison des créances qu'elle détient sur d'autres sociétés du groupe.
\n Le montant des jetons de présence et tantièmes distribués par les sociétés filiales du groupe est ajouté au résultat d'ensemble.
\n L'abandon de créance ou la subvention directe ou indirecte consenti entre des sociétés du groupe n'est pas pris en compte pour la détermination du résultat d'ensemble.
" } }, "LEGIARTI000006308760": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-12-28", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308760", "URL": "article/LEGI/ARTI/00/00/06/30/87/LEGIARTI000006308760.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223ANXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 158 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 223 sexies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275151", "@num": "68", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 68 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000041468280", "@num": "223 C", "#text": "Code général des impôts, CGI. - art. 223 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191936", "@fin": "2003-12-31", "#text": "6° : Distribution de dividendes.", "@debut": "1995-10-27" }, { "@id": "LEGISCTA000037987790", "@fin": "2019-07-10", "#text": "6°", "@debut": "2019-01-01" }, { "@id": "LEGISCTA000042330408", "@fin": "2999-01-01", "#text": "6° : Régime d'imposition des produits de cession ou de concession des brevets et actifs incorporels assimilés", "@debut": "2019-07-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179589", "@fin": "2999-01-01", "#text": "1re Sous-section : Dispositions générales", "@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": "LEGIARTI000006308760", "@fin": "1988-12-28", "@num": "223 H", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308761", "@fin": "1991-12-31", "@num": "223 H", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308762", "@fin": "1994-09-02", "@num": "223 H", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308763", "@fin": "1995-10-27", "@num": "223 H", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308764", "@fin": "1996-05-12", "@num": "223 H", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006308765", "@fin": "2003-12-31", "@num": "223 H", "@etat": "ABROGE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037987785", "@fin": "2999-01-01", "@num": "223 H", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les dividendes distribués dans les conditions prévues au premier alinéa du 1 de l'article 223 sexies par une société du groupe à une autre société du groupe ne donnent pas lieu au précompte prévu à cet article et n'ouvrent pas droit à l'avoir fiscal prévu à l'article 158 bis lorsqu'ils sont prélevés sur des résultats qui ont été compris dans le résultat d'ensemble.
\n Pour la liquidation du précompte dû à raison des distributions réalisées par la société mère, le bénéfice disponible soumis à l'impôt sur les sociétés au taux normal s'entend du bénéfice net d'ensemble.
\n Les bénéfices d'une société filiale compris dans le résultat d'ensemble ne constituent pas des bénéfices soumis à l'impôt sur les sociétés au taux normal pour la liquidation du précompte dû par cette société.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000020813323", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303698", "typelien": "CITATION" }, { "article_id": "LEGIARTI000031391527", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303698", "typelien": "CITATION" }, { "article_id": "LEGIARTI000025091904", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303698", "typelien": "CITATION" }, { "article_id": "LEGIARTI000037312499", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303698", "typelien": "CITATION" }, { "article_id": "LEGIARTI000044988292", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303698", "typelien": "CITATION" }, { "article_id": "LEGIARTI000037987699", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303698", "typelien": "CITATION" }, { "article_id": "LEGIARTI000029043541", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303698", "typelien": "CITATION" }, { "article_id": "LEGIARTI000032702657", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303698", "typelien": "CITATION" }, { "article_id": "LEGIARTI000038650597", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303698", "typelien": "CITATION" }, { "article_id": "LEGIARTI000026949377", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303698", "typelien": "CITATION" }, { "article_id": "LEGIARTI000043264335", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303698", "typelien": "CITATION" }, { "article_id": "LEGIARTI000026637686", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303698", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006275151", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303698", "typelien": "CREATION" }, { "article_id": "LEGIARTI000019149830", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303698", "typelien": "CITATION" }, { "article_id": "LEGIARTI000028312317", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303698", "typelien": "CITATION" }, { "article_id": "LEGIARTI000045766184", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303698", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006303698", "liens_entrants": true }

Article 223 Q AUTONOME MODIFIE, en vigueur du 31/12/1987 au 01/01/2010 (Code général des impôts)