{ "article": { "LEGIARTI000006304036": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 bis HZ bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304036", "URL": "article/LEGI/ARTI/00/00/06/30/40/LEGIARTI000006304036.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0238DFXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006322639", "@num": "43", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 43 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006304028", "@num": "238 bis HV", "#text": "Code général des impôts, CGI. - art. 238 bis HV (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": "LEGISCTA000006191647", "@fin": "2999-01-01", "#text": "4° : Financement en capital des sociétés d'approvisionnement à long terme d'électricité", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179602", "@fin": "2999-01-01", "#text": "I : Bénéfices et revenus imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006304036", "@fin": "2999-01-01", "@num": "238 bis HZ bis", "@etat": "VIGUEUR", "@debut": "2005-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un décret fixe les modalités d'application des articles 238 bis HV à 238 bis HZ et, notamment, les obligations déclaratives.
\n
" } }, "LEGIARTI000006304028": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 bis HV", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-31", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304028", "URL": "article/LEGI/ARTI/00/00/06/30/40/LEGIARTI000006304028.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0238DAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 217 quindecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000024008089", "@num": "4-1", "#text": "Loi n°2000-108 du 10 février 2000 - art. 4-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000750321", "@nortexte": "ECOX9800166L", "@numtexte": "2000-108", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-02-10" }, { "@id": "LEGIARTI000006322639", "@num": "43", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 43 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000023347173", "@num": "127", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 127", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000024045722", "#text": "Décret n°2011-554\n du 20 mai 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043254", "@nortexte": "EFIR1111651D", "@numtexte": "2011-554", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-20" }, { "@id": "LEGIARTI000024740744", "@num": "1", "#text": "Décret n°2011-554\n du 20 mai 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043254", "@nortexte": "EFIR1111651D", "@numtexte": "2011-554", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-20" }, { "@id": "LEGIARTI000024740738", "@num": "2", "#text": "Décret n°2011-554\n du 20 mai 2011 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043254", "@nortexte": "EFIR1111651D", "@numtexte": "2011-554", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-20" }, { "@id": "LEGITEXT000024726247", "#text": "Décret n°2011-1403\n du 28 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024725607", "@nortexte": "INDR1129119D", "@numtexte": "2011-1403", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-28" }, { "@id": "LEGIARTI000033372879", "@num": "2", "#text": "Arrêté du 8 novembre 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033369615", "@nortexte": "DEVR1630376A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-08" }, { "@id": "LEGIARTI000045345514", "@num": "10", "#text": "Décret n°2022-342 du 11 mars 2022 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045339201", "@nortexte": "TRER2203991D", "@numtexte": "2022-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-11" }, { "@id": "LEGITEXT000049482280", "#text": "Décret n°2024-386 du 25 avril 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049477765", "@nortexte": "ECOE2405361D", "@numtexte": "2024-386", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-04-25" }, { "@id": "LEGIARTI000031748965", "@num": "D336-40", "#text": "Code de l'énergie - art. D336-40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748967", "@num": "D336-41", "#text": "Code de l'énergie - art. D336-41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748969", "@num": "D336-42", "#text": "Code de l'énergie - art. D336-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051365157", "@num": "L335-5", "#text": "Code de l'énergie - art. L335-5", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047303848", "@num": "L336-4", "#text": "Code de l'énergie - art. L336-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023924", "@num": "212 bis", "#text": "Code général des impôts, CGI. - art. 212 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875615", "@num": "238 bis HW", "#text": "Code général des impôts, CGI. - art. 238 bis HW (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304036", "@num": "238 bis HZ bis", "#text": "Code général des impôts, CGI. - art. 238 bis HZ bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298428", "@num": "46 quindecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191647", "@fin": "2999-01-01", "#text": "4° : Financement en capital des sociétés d'approvisionnement à long terme d'électricité", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179602", "@fin": "2999-01-01", "#text": "I : Bénéfices et revenus imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006304028", "@fin": "2006-12-31", "@num": "238 bis HV", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304029", "@fin": "2007-12-29", "@num": "238 bis HV", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026914", "@fin": "2009-01-01", "@num": "238 bis HV", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058658", "@fin": "2011-01-01", "@num": "238 bis HV", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381760", "@fin": "2023-03-12", "@num": "238 bis HV", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047303750", "@fin": "2999-01-01", "@num": "238 bis HV", "@etat": "VIGUEUR", "@debut": "2023-03-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'établissement de l'impôt sur les sociétés, les souscriptions en numéraire, effectuées avant le 1er janvier 2007, au capital de sociétés de capitaux agréées, soumises à l'impôt sur les sociétés dans les conditions de droit commun et qui ont pour activité l'acquisition de contrats d'approvisionnement à long terme d'électricité sont admises en déduction dans les conditions définies à l'article 217 quindecies et dans la limite du montant du capital agréé.
\n
" } }, "LEGIARTI000006304029": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 bis HV", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-29", "DATE_DEBUT": "2006-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304029", "URL": "article/LEGI/ARTI/00/00/06/30/40/LEGIARTI000006304029.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0238DAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 217 quindecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000024008089", "@num": "4-1", "#text": "Loi n°2000-108 du 10 février 2000 - art. 4-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000750321", "@nortexte": "ECOX9800166L", "@numtexte": "2000-108", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-02-10" }, { "@id": "LEGIARTI000006322998", "@num": "90", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 90 () JORF 31 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000023347173", "@num": "127", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 127", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000024045722", "#text": "Décret n°2011-554\n du 20 mai 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043254", "@nortexte": "EFIR1111651D", "@numtexte": "2011-554", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-20" }, { "@id": "LEGIARTI000024740744", "@num": "1", "#text": "Décret n°2011-554\n du 20 mai 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043254", "@nortexte": "EFIR1111651D", "@numtexte": "2011-554", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-20" }, { "@id": "LEGIARTI000024740738", "@num": "2", "#text": "Décret n°2011-554\n du 20 mai 2011 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043254", "@nortexte": "EFIR1111651D", "@numtexte": "2011-554", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-20" }, { "@id": "LEGITEXT000024726247", "#text": "Décret n°2011-1403\n du 28 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024725607", "@nortexte": "INDR1129119D", "@numtexte": "2011-1403", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-28" }, { "@id": "LEGIARTI000033372879", "@num": "2", "#text": "Arrêté du 8 novembre 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033369615", "@nortexte": "DEVR1630376A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-08" }, { "@id": "LEGIARTI000045345514", "@num": "10", "#text": "Décret n°2022-342 du 11 mars 2022 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045339201", "@nortexte": "TRER2203991D", "@numtexte": "2022-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-11" }, { "@id": "LEGITEXT000049482280", "#text": "Décret n°2024-386 du 25 avril 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049477765", "@nortexte": "ECOE2405361D", "@numtexte": "2024-386", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-04-25" }, { "@id": "LEGIARTI000031748965", "@num": "D336-40", "#text": "Code de l'énergie - art. D336-40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748967", "@num": "D336-41", "#text": "Code de l'énergie - art. D336-41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748969", "@num": "D336-42", "#text": "Code de l'énergie - art. D336-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051365157", "@num": "L335-5", "#text": "Code de l'énergie - art. L335-5", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047303848", "@num": "L336-4", "#text": "Code de l'énergie - art. L336-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023924", "@num": "212 bis", "#text": "Code général des impôts, CGI. - art. 212 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875615", "@num": "238 bis HW", "#text": "Code général des impôts, CGI. - art. 238 bis HW (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304036", "@num": "238 bis HZ bis", "#text": "Code général des impôts, CGI. - art. 238 bis HZ bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298428", "@num": "46 quindecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191647", "@fin": "2999-01-01", "#text": "4° : Financement en capital des sociétés d'approvisionnement à long terme d'électricité", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179602", "@fin": "2999-01-01", "#text": "I : Bénéfices et revenus imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006304028", "@fin": "2006-12-31", "@num": "238 bis HV", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304029", "@fin": "2007-12-29", "@num": "238 bis HV", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026914", "@fin": "2009-01-01", "@num": "238 bis HV", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058658", "@fin": "2011-01-01", "@num": "238 bis HV", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381760", "@fin": "2023-03-12", "@num": "238 bis HV", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047303750", "@fin": "2999-01-01", "@num": "238 bis HV", "@etat": "VIGUEUR", "@debut": "2023-03-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'établissement de l'impôt sur les sociétés, les souscriptions en numéraire, effectuées avant le 1er janvier 2008, au capital de sociétés de capitaux agréées, soumises à l'impôt sur les sociétés dans les conditions de droit commun et qui ont pour activité l'acquisition de contrats d'approvisionnement à long terme d'électricité sont admises en déduction dans les conditions définies à l'article 217 quindecies et dans la limite du montant du capital agréé.
\n
" } }, "LEGIARTI000006322639": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "43", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006322639", "URL": "article/LEGI/ARTI/00/00/06/32/26/LEGIARTI000006322639.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEKZXXXXXX043AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000813882", "#text": "Loi 2005-1720 2005-12-30 Finances rectificative pour 2005 JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006303533", "@num": "217 quindecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 217 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304028", "@num": "238 bis HV", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HV (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304030", "@num": "238 bis HW", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HW (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304032", "@num": "238 bis HX", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304033", "@num": "238 bis HY", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HY (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304035", "@num": "238 bis HZ", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HZ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304036", "@num": "238 bis HZ bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HZ bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134244", "@fin": "2999-01-01", "#text": "A. - Mesures concernant la fiscalité.", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114831", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084666", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : MOYENS DES SERVICES ET DISPOSITIONS SPÉCIALES", "@debut": "2005-12-31" } ] }, "@cid": "JORFTEXT000000813882", "@nor": "ECOX0500273L", "@num": "2005-1720", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2005-1720 du 30 décembre 2005 de finances rectificative pour 2005 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000813882", "@c_titre_court": "Loi n°2005-1720 du 30 décembre 2005" }, { "@fin": "2999-01-01", "#text": "Loi n° 2005-1720 du 30 décembre 2005 de finances rectificative pour 2005 (1).", "@debut": "2005-12-31", "@id_txt": "LEGITEXT000006053033", "@c_titre_court": "Loi n° 2005-1720 du 30 décembre 2005" } ], "@date_publi": "2005-12-31", "@date_signature": "2005-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006322639", "@fin": "2999-01-01", "@num": "43", "@etat": "VIGUEUR", "@debut": "2005-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. Paragraphe modificateur
\n
III. - Les dispositions des I et II s'appliquent à compter du 1er janvier 2006.
" } }, "LEGIARTI000018026914": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 bis HV", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2007-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000018026914", "URL": "article/LEGI/ARTI/00/00/18/02/69/LEGIARTI000018026914.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024008089", "@num": "4-1", "#text": "Loi n°2000-108 du 10 février 2000 - art. 4-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000750321", "@nortexte": "ECOX9800166L", "@numtexte": "2000-108", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-02-10" }, { "@id": "LEGIARTI000017885214", "@num": "54", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 54", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000023347173", "@num": "127", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 127", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000024045722", "#text": "Décret n°2011-554\n du 20 mai 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043254", "@nortexte": "EFIR1111651D", "@numtexte": "2011-554", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-20" }, { "@id": "LEGIARTI000024740744", "@num": "1", "#text": "Décret n°2011-554\n du 20 mai 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043254", "@nortexte": "EFIR1111651D", "@numtexte": "2011-554", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-20" }, { "@id": "LEGIARTI000024740738", "@num": "2", "#text": "Décret n°2011-554\n du 20 mai 2011 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043254", "@nortexte": "EFIR1111651D", "@numtexte": "2011-554", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-20" }, { "@id": "LEGITEXT000024726247", "#text": "Décret n°2011-1403\n du 28 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024725607", "@nortexte": "INDR1129119D", "@numtexte": "2011-1403", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-28" }, { "@id": "LEGIARTI000033372879", "@num": "2", "#text": "Arrêté du 8 novembre 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033369615", "@nortexte": "DEVR1630376A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-08" }, { "@id": "LEGIARTI000045345514", "@num": "10", "#text": "Décret n°2022-342 du 11 mars 2022 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045339201", "@nortexte": "TRER2203991D", "@numtexte": "2022-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-11" }, { "@id": "LEGITEXT000049482280", "#text": "Décret n°2024-386 du 25 avril 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049477765", "@nortexte": "ECOE2405361D", "@numtexte": "2024-386", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-04-25" }, { "@id": "LEGIARTI000031748965", "@num": "D336-40", "#text": "Code de l'énergie - art. D336-40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748967", "@num": "D336-41", "#text": "Code de l'énergie - art. D336-41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748969", "@num": "D336-42", "#text": "Code de l'énergie - art. D336-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051365157", "@num": "L335-5", "#text": "Code de l'énergie - art. L335-5", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047303848", "@num": "L336-4", "#text": "Code de l'énergie - art. L336-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023924", "@num": "212 bis", "#text": "Code général des impôts, CGI. - art. 212 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303533", "@num": "217 quindecies", "#text": "Code général des impôts, CGI. - art. 217 quindecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875615", "@num": "238 bis HW", "#text": "Code général des impôts, CGI. - art. 238 bis HW (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304036", "@num": "238 bis HZ bis", "#text": "Code général des impôts, CGI. - art. 238 bis HZ bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298428", "@num": "46 quindecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies R (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": "LEGISCTA000006191647", "@fin": "2999-01-01", "#text": "4° : Financement en capital des sociétés d'approvisionnement à long terme d'électricité", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179602", "@fin": "2999-01-01", "#text": "I : Bénéfices et revenus imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006304028", "@fin": "2006-12-31", "@num": "238 bis HV", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304029", "@fin": "2007-12-29", "@num": "238 bis HV", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026914", "@fin": "2009-01-01", "@num": "238 bis HV", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058658", "@fin": "2011-01-01", "@num": "238 bis HV", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381760", "@fin": "2023-03-12", "@num": "238 bis HV", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047303750", "@fin": "2999-01-01", "@num": "238 bis HV", "@etat": "VIGUEUR", "@debut": "2023-03-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'établissement de l'impôt sur les sociétés, les souscriptions en numéraire, effectuées avant le 1er janvier 2009, au capital de sociétés de capitaux agréées, soumises à l'impôt sur les sociétés dans les conditions de droit commun et qui ont pour activité l'acquisition de contrats d'approvisionnement à long terme d'électricité sont admises en déduction dans les conditions définies à l'article 217 quindecies et dans la limite du montant du capital agréé.

" } }, "LEGIARTI000020058658": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 bis HV", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020058658", "URL": "article/LEGI/ARTI/00/00/20/05/86/LEGIARTI000020058658.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008 art. 89 III : Le présent article s'applique aux agréments délivrés à compter du 1er janvier 2009.

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D336-40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748967", "@num": "D336-41", "#text": "Code de l'énergie - art. D336-41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748969", "@num": "D336-42", "#text": "Code de l'énergie - art. D336-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051365157", "@num": "L335-5", "#text": "Code de l'énergie - art. L335-5", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047303848", "@num": "L336-4", "#text": "Code de l'énergie - art. L336-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023924", "@num": "212 bis", "#text": "Code général des impôts, CGI. - art. 212 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303533", "@num": "217 quindecies", "#text": "Code général des impôts, CGI. - art. 217 quindecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875615", "@num": "238 bis HW", "#text": "Code général des impôts, CGI. - art. 238 bis HW (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304036", "@num": "238 bis HZ bis", "#text": "Code général des impôts, CGI. - art. 238 bis HZ bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298428", "@num": "46 quindecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies R (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": "LEGISCTA000006191647", "@fin": "2999-01-01", "#text": "4° : Financement en capital des sociétés d'approvisionnement à long terme d'électricité", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179602", "@fin": "2999-01-01", "#text": "I : Bénéfices et revenus imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006304028", "@fin": "2006-12-31", "@num": "238 bis HV", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304029", "@fin": "2007-12-29", "@num": "238 bis HV", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026914", "@fin": "2009-01-01", "@num": "238 bis HV", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058658", "@fin": "2011-01-01", "@num": "238 bis HV", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381760", "@fin": "2023-03-12", "@num": "238 bis HV", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047303750", "@fin": "2999-01-01", "@num": "238 bis HV", "@etat": "VIGUEUR", "@debut": "2023-03-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'établissement de l'impôt sur les sociétés, les souscriptions en numéraire, effectuées avant le 1er janvier 2010, au capital de sociétés de capitaux agréées, soumises à l'impôt sur les sociétés dans les conditions de droit commun et qui ont pour activité l'acquisition de contrats d'approvisionnement à long terme d'électricité sont admises en déduction dans les conditions définies à l'article 217 quindecies et dans la limite du montant du capital agréé.

" } }, "LEGIARTI000023381760": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 bis HV", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-03-12", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023381760", "URL": "article/LEGI/ARTI/00/00/23/38/17/LEGIARTI000023381760.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024008089", "@num": "4-1", "#text": "Loi n°2000-108 du 10 février 2000 - art. 4-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000750321", "@nortexte": "ECOX9800166L", "@numtexte": "2000-108", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-02-10" }, { "@id": "LEGIARTI000023347173", "@num": "127", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 127", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023347173", "@num": "127", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 127", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000024045722", "#text": "Décret n°2011-554\n du 20 mai 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043254", "@nortexte": "EFIR1111651D", "@numtexte": "2011-554", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-20" }, { "@id": "LEGIARTI000024740744", "@num": "1", "#text": "Décret n°2011-554\n du 20 mai 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043254", "@nortexte": "EFIR1111651D", "@numtexte": "2011-554", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-20" }, { "@id": "LEGIARTI000024740738", "@num": "2", "#text": "Décret n°2011-554\n du 20 mai 2011 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043254", "@nortexte": "EFIR1111651D", "@numtexte": "2011-554", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-20" }, { "@id": "LEGITEXT000024726247", "#text": "Décret n°2011-1403\n du 28 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024725607", "@nortexte": "INDR1129119D", "@numtexte": "2011-1403", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-28" }, { "@id": "LEGIARTI000033372879", "@num": "2", "#text": "Arrêté du 8 novembre 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033369615", "@nortexte": "DEVR1630376A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-08" }, { "@id": "LEGIARTI000045345514", "@num": "10", "#text": "Décret n°2022-342 du 11 mars 2022 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045339201", "@nortexte": "TRER2203991D", "@numtexte": "2022-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-11" }, { "@id": "LEGITEXT000049482280", "#text": "Décret n°2024-386 du 25 avril 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049477765", "@nortexte": "ECOE2405361D", "@numtexte": "2024-386", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-04-25" }, { "@id": "LEGIARTI000031748965", "@num": "D336-40", "#text": "Code de l'énergie - art. D336-40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748967", "@num": "D336-41", "#text": "Code de l'énergie - art. D336-41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748969", "@num": "D336-42", "#text": "Code de l'énergie - art. D336-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051365157", "@num": "L335-5", "#text": "Code de l'énergie - art. L335-5", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047303848", "@num": "L336-4", "#text": "Code de l'énergie - art. L336-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023924", "@num": "212 bis", "#text": "Code général des impôts, CGI. - art. 212 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303533", "@num": "217 quindecies", "#text": "Code général des impôts, CGI. - art. 217 quindecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875615", "@num": "238 bis HW", "#text": "Code général des impôts, CGI. - art. 238 bis HW (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304036", "@num": "238 bis HZ bis", "#text": "Code général des impôts, CGI. - art. 238 bis HZ bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298428", "@num": "46 quindecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies R (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": "LEGISCTA000006191647", "@fin": "2999-01-01", "#text": "4° : Financement en capital des sociétés d'approvisionnement à long terme d'électricité", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179602", "@fin": "2999-01-01", "#text": "I : Bénéfices et revenus imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006304028", "@fin": "2006-12-31", "@num": "238 bis HV", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304029", "@fin": "2007-12-29", "@num": "238 bis HV", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026914", "@fin": "2009-01-01", "@num": "238 bis HV", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058658", "@fin": "2011-01-01", "@num": "238 bis HV", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381760", "@fin": "2023-03-12", "@num": "238 bis HV", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047303750", "@fin": "2999-01-01", "@num": "238 bis HV", "@etat": "VIGUEUR", "@debut": "2023-03-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'établissement de l'impôt sur les sociétés, les souscriptions en numéraire, effectuées avant le 1er janvier 2012, au capital de sociétés de capitaux agréées, soumises à l'impôt sur les sociétés dans les conditions de droit commun et qui ont pour activité l'acquisition de contrats d'approvisionnement à long terme d'électricité sont admises en déduction dans les conditions définies à l'article 217 quindecies et dans la limite du montant du capital agréé.

" } }, "LEGIARTI000047303750": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 bis HV", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-03-12" } }, "META_COMMUN": { "ID": "LEGIARTI000047303750", "URL": "article/LEGI/ARTI/00/00/47/30/37/LEGIARTI000047303750.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Se reporter aux modalités d’application prévues au VI de l’article 86 de la loi n° 2023-175 du 10 mars 2023.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024008089", "@num": "4-1", "#text": "Loi n°2000-108 du 10 février 2000 - art. 4-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000750321", "@nortexte": "ECOX9800166L", "@numtexte": "2000-108", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-02-10" }, { "@id": "LEGIARTI000023347173", "@num": "127", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 127", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000024045722", "#text": "Décret n°2011-554\n du 20 mai 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043254", "@nortexte": "EFIR1111651D", "@numtexte": "2011-554", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-20" }, { "@id": "LEGIARTI000024740744", "@num": "1", "#text": "Décret n°2011-554\n du 20 mai 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043254", "@nortexte": "EFIR1111651D", "@numtexte": "2011-554", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-20" }, { "@id": "LEGIARTI000024740738", "@num": "2", "#text": "Décret n°2011-554\n du 20 mai 2011 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043254", "@nortexte": "EFIR1111651D", "@numtexte": "2011-554", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-20" }, { "@id": "LEGITEXT000024726247", "#text": "Décret n°2011-1403\n du 28 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024725607", "@nortexte": "INDR1129119D", "@numtexte": "2011-1403", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-28" }, { "@id": "LEGIARTI000033372879", "@num": "2", "#text": "Arrêté du 8 novembre 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033369615", "@nortexte": "DEVR1630376A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-08" }, { "@id": "LEGIARTI000045345514", "@num": "10", "#text": "Décret n°2022-342 du 11 mars 2022 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045339201", "@nortexte": "TRER2203991D", "@numtexte": "2022-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-11" }, { "@id": "LEGIARTI000047296613", "@num": "86", "#text": "LOI n°2023-175 du 10 mars 2023 - art. 86 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047294244", "@nortexte": "ENER2223572L", "@numtexte": "2023-175", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-03-10" }, { "@id": "LEGITEXT000049482280", "#text": "Décret n°2024-386 du 25 avril 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049477765", "@nortexte": "ECOE2405361D", "@numtexte": "2024-386", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-04-25" }, { "@id": "LEGIARTI000031748965", "@num": "D336-40", "#text": "Code de l'énergie - art. D336-40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748967", "@num": "D336-41", "#text": "Code de l'énergie - art. D336-41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748969", "@num": "D336-42", "#text": "Code de l'énergie - art. D336-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051365157", "@num": "L335-5", "#text": "Code de l'énergie - art. L335-5", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047303848", "@num": "L336-4", "#text": "Code de l'énergie - art. L336-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023924", "@num": "212 bis", "#text": "Code général des impôts, CGI. - art. 212 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303533", "@num": "217 quindecies", "#text": "Code général des impôts, CGI. - art. 217 quindecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047303743", "@num": "238 bis HW", "#text": "Code général des impôts, CGI. - art. 238 bis HW (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304036", "@num": "238 bis HZ bis", "#text": "Code général des impôts, CGI. - art. 238 bis HZ bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298428", "@num": "46 quindecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies R (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": "LEGISCTA000006191647", "@fin": "2999-01-01", "#text": "4° : Financement en capital des sociétés d'approvisionnement à long terme d'électricité", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179602", "@fin": "2999-01-01", "#text": "I : Bénéfices et revenus imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006304028", "@fin": "2006-12-31", "@num": "238 bis HV", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304029", "@fin": "2007-12-29", "@num": "238 bis HV", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026914", "@fin": "2009-01-01", "@num": "238 bis HV", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058658", "@fin": "2011-01-01", "@num": "238 bis HV", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381760", "@fin": "2023-03-12", "@num": "238 bis HV", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047303750", "@fin": "2999-01-01", "@num": "238 bis HV", "@etat": "VIGUEUR", "@debut": "2023-03-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'établissement de l'impôt sur les sociétés, les souscriptions en numéraire, effectuées à compter du 1er janvier 2023 et jusqu'au 31 décembre 2028, au capital de sociétés de capitaux agréées, soumises à l'impôt sur les sociétés dans les conditions de droit commun et qui ont pour activité l'acquisition de contrats d'approvisionnement à long terme d'électricité sont admises en déduction dans les conditions définies à l'article 217 quindecies et dans la limite du montant du capital agréé.

" } }, "LEGIARTI000006303533": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "217 quindecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-29", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303533", "URL": "article/LEGI/ARTI/00/00/06/30/35/LEGIARTI000006303533.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0217AOXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 238 bis HV", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000813882", "#text": "Loi 2005-1720 2005-12-30 art. 43 I, III Finances rectificative pour 2005 JORF 31 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322639", "@num": "43", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 43 (V) JORF 31 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000047303750", "@num": "238 bis HV", "#text": "Code général des impôts, CGI. - art. 238 bis HV (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304035", "@num": "238 bis HZ", "#text": "Code général des impôts, CGI. - art. 238 bis HZ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624885", "@num": "46 quindecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies W (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000006303533", "@fin": "2007-12-29", "@num": "217 quindecies", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035731", "@fin": "2014-12-22", "@num": "217 quindecies", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029947202", "@fin": "2025-02-16", "@num": "217 quindecies", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217216", "@fin": "2999-01-01", "@num": "217 quindecies", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'établissement de l'impôt sur les sociétés, les entreprises peuvent pratiquer, dès l'année de réalisation de l'investissement, un amortissement exceptionnel égal à 50 % du montant des sommes effectivement versées pour la souscription au capital des sociétés définies à l'article 238 bis HV.
\n
" } }, "LEGIARTI000006304030": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 bis HW", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-31", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304030", "URL": "article/LEGI/ARTI/00/00/06/30/40/LEGIARTI000006304030.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0238DBXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 238 bis HV, 1647 B sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006628198", "@num": "22", "#text": "Loi n°2000-108 du 10 février 2000 - art. 22 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000750321", "@nortexte": "ECOX9800166L", "@numtexte": "2000-108", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-02-10" }, { "@id": "LEGIARTI000006628143", "@num": "5", "#text": "Loi n°2000-108 du 10 février 2000 - art. 5 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000750321", "@nortexte": "ECOX9800166L", "@numtexte": "2000-108", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-02-10" }, { "@id": "LEGIARTI000006322639", "@num": "43", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 43 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGITEXT000049482280", "#text": "Décret n°2024-386 du 25 avril 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049477765", "@nortexte": "ECOE2405361D", "@numtexte": "2024-386", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-04-25" }, { "@id": "LEGIARTI000018617963", "@num": "46 quindecies S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020382863", "@num": "46 quindecies T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619487", "@num": "238 bis HX", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031068482", "@num": "L523-2", "#text": "Code de l'énergie - art. L523-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304034", "@num": "238 bis HY", "#text": "Code général des impôts, CGI. - art. 238 bis HY (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642429", "@num": "46 quindecies U", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quindecies U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642422", "@num": "46 quindecies V", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quindecies V (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": "LEGISCTA000006191647", "@fin": "2999-01-01", "#text": "4° : Financement en capital des sociétés d'approvisionnement à long terme d'électricité", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179602", "@fin": "2999-01-01", "#text": "I : Bénéfices et revenus imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006304030", "@fin": "2006-12-31", "@num": "238 bis HW", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304031", "@fin": "2007-12-29", "@num": "238 bis HW", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026908", "@fin": "2009-01-01", "@num": "238 bis HW", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058661", "@fin": "2010-01-01", "@num": "238 bis HW", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641249", "@fin": "2011-12-30", "@num": "238 bis HW", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092521", "@fin": "2013-06-07", "@num": "238 bis HW", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517958", "@fin": "2016-01-01", "@num": "238 bis HW", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031814759", "@fin": "2023-03-12", "@num": "238 bis HW", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047303743", "@fin": "2030-01-01", "@num": "238 bis HW", "@etat": "ABROGE_DIFF", "@debut": "2023-03-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046875615", "@fin": "2999-01-01", "@num": "238 bis HW", "@etat": "VIGUEUR_DIFF", "@debut": "2030-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'agrément prévu à l'article 238 bis HV est délivré par le ministre chargé du budget, après avis du ministre de l'industrie, aux sociétés de capitaux qui ont pour objet la conclusion de contrats d'approvisionnement à long terme d'électricité auprès de producteurs d'électricité au profit des seuls sites des associés desdites sociétés vérifiant les conditions ci-dessous énoncées. Ces contrats permettent de réserver des droits à consommation d'électricité qui ne peuvent être exercés pour une période inférieure à quinze ans.
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Les actions de la société agréée ne peuvent être souscrites en vue de l'approvisionnement de leurs sites que par des entreprises exerçant une activité industrielle et éligibles au sens du premier alinéa du I de l'article 22 de la loi n° 2000-108 du 10 février 2000 relative à la modernisation et au développement du service public de l'électricité à la condition que, au titre du dernier exercice clos à la date de souscription, le rapport existant entre la quantité consommée d'électricité et la valeur ajoutée produite définie au II de l'article 1647 B sexies soit supérieur à deux kilowattheures et demi par euro.
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Les droits à consommation sont cédés aux associés des sociétés de capitaux, en application du IV de l'article 22 de la loi n° 2000-108 précitée.
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Les droits à consommation acquis par un associé sont exercés, sur la durée du contrat, sous forme d'une puissance constante et sont limités à la consommation de ses sites qui vérifient individuellement, au titre du dernier exercice clos à la date de souscription, les conditions cumulatives suivantes :
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a. La consommation annuelle d'électricité du site en heures creuses, c'est-à-dire réalisées entre 20 heures et 8 heures en semaine, ainsi que le samedi et le dimanche, représente au moins 55 % de la consommation annuelle totale d'électricité ;
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b. Le rapport entre l'énergie consommée au-dessous de la puissance visée au quatrième alinéa du présent article et cette puissance ne peut être inférieur à 8 000 heures, hors arrêts exceptionnels et périodes d'entretien ;
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c. Les consommations d'électricité de cette entreprise donnent lieu au paiement de la contribution aux charges du service public de l'électricité prévue à l'article 5 de la loi n° 2000-108 du 10 février 2000 précitée.
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En cas de défaillance structurelle d'un associé, les associés non défaillants, les producteurs d'électricité ayant conclu les contrats d'approvisionnement et les établissements bancaires ayant participé au financement des sociétés de capitaux disposent respectivement d'un droit de préemption de premier rang, de second rang et de troisième rang sur les droits à consommation acquis par l'associé défaillant. A défaut d'exercice de ces droits de préemption, l'énergie correspondant à l'exercice de ces droits pourra être exclusivement vendue par la société agréée dans le cadre d'une négociation de gré à gré à des entreprises dont les consommations donnent lieu au paiement de la contribution aux charges du service public de l'électricité.
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Les actions souscrites doivent revêtir la forme nominative. Une même personne ne peut détenir, directement ou indirectement, plus de 25 % du capital de la société. Le montant du capital agréé est limité à 600 000 Euros.
" } }, "LEGIARTI000006304032": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 bis HX", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-04-03", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304032", "URL": "article/LEGI/ARTI/00/00/06/30/40/LEGIARTI000006304032.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0238DCXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006322639", "@num": "43", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 43 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191647", "@fin": "2999-01-01", "#text": "4° : Financement en capital des sociétés d'approvisionnement à long terme d'électricité", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179602", "@fin": "2999-01-01", "#text": "I : Bénéfices et revenus imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006304032", "@fin": "2008-04-03", "@num": "238 bis HX", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000018619487", "@fin": "2999-01-01", "@num": "238 bis HX", "@etat": "VIGUEUR", "@debut": "2008-04-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sociétés définies à l'article 238 bis HW ne peuvent bénéficier du régime prévu en faveur des sociétés de capital-risque par les articles 1er et 1er-1 de la loi n° 85-695 du 11 juillet 1985 portant diverses dispositions d'ordre économique et financier, ni du régime prévu en faveur des sociétés unipersonnelles d'investissement à risque mentionnées à l'article 208 D.
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" } }, "LEGIARTI000006304033": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 bis HY", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-31", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304033", "URL": "article/LEGI/ARTI/00/00/06/30/40/LEGIARTI000006304033.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0238DDXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 238 bis HW, 1756", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006322639", "@num": "43", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 43 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191647", "@fin": "2999-01-01", "#text": "4° : Financement en capital des sociétés d'approvisionnement à long terme d'électricité", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179602", "@fin": "2999-01-01", "#text": "I : Bénéfices et revenus imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006304033", "@fin": "2006-12-31", "@num": "238 bis HY", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006304034", "@fin": "2999-01-01", "@num": "238 bis HY", "@etat": "VIGUEUR", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas de non-respect de leur objet social, les sociétés définies à l'article 238 bis HW doivent verser au Trésor une indemnité égale à 25 % de la fraction du capital qui n'a pas été utilisée de manière conforme à leur objet, sans préjudice de l'application des dispositions de l'article 1756. Le montant de cette indemnité est exclu des charges déductibles pour l'assiette du bénéfice imposable. La constatation, le recouvrement et le contentieux de cette indemnité sont exercés et suivis comme en matière d'impôts directs.
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" } }, "LEGIARTI000006304035": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 bis HZ", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304035", "URL": "article/LEGI/ARTI/00/00/06/30/40/LEGIARTI000006304035.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0238DEXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006322639", "@num": "43", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 43 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006303533", "@num": "217 quindecies", "#text": "Code général des impôts, CGI. - art. 217 quindecies (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": "LEGISCTA000006191647", "@fin": "2999-01-01", "#text": "4° : Financement en capital des sociétés d'approvisionnement à long terme d'électricité", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179602", "@fin": "2999-01-01", "#text": "I : Bénéfices et revenus imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006304035", "@fin": "2999-01-01", "@num": "238 bis HZ", "@etat": "VIGUEUR", "@debut": "2005-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas de dissolution de la société ou de réduction de son capital, le ministre de l'économie, des finances et du budget peut ordonner la réintégration des sommes déduites en application de l'article 217 quindecies au résultat imposable de l'exercice au cours duquel elles ont été déduites.
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Article 238 bis HZ bis AUTONOME VIGUEUR, en vigueur depuis le 31/12/2005 (Code général des impôts)