{ "article": { "LEGIARTI000006304059": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 bis M", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1979-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006304059", "URL": "article/LEGI/ARTI/00/00/06/30/40/LEGIARTI000006304059.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0238DNXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006273260", "@num": "6", "#text": "Loi n°79-1102 du 21 décembre 1979 - art. 6 (V) JORF 22 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006307755", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307033", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302211", "@num": "8 quinquies", "#text": "Code général des impôts, CGI. - art. 8 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315029", "@num": "L52 A", "#text": "Livre des procédures fiscales - art. L52 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815142", "@num": "L57 A", "#text": "Livre des procédures fiscales - art. L57 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179608", "@fin": "2999-01-01", "#text": "I sexies : Obligation des sociétés en participation", "@debut": "1979-12-22" } ] }, "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": "LEGIARTI000006304059", "@fin": "2999-01-01", "@num": "238 bis M", "@etat": "VIGUEUR", "@debut": "1979-12-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sociétés en participation doivent, pour l'application des articles 8 et 60, inscrire à leur actif les biens dont les associés ont convenu de mettre la propriété en commun.
\n
" } }, "LEGIARTI000006273260": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1979-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006273260", "URL": "article/LEGI/ARTI/00/00/06/27/32/LEGIARTI000006273260.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBEXXXXXX006AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 8, 60, 8 ter, 38, 69 quater, 93", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006307887", "@num": "151 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304056", "@num": "238 bis L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304059", "@num": "238 bis M", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307165", "@num": "93", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000516622", "@num": "79-1102", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°79-1102 du 21 décembre 1979 DE FINANCES RECTIFICATIVE POUR 1979", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000516622", "@c_titre_court": "Loi n°79-1102 du 21 décembre 1979" }, { "@fin": "2999-01-01", "#text": "Loi n° 79-1102 du 21 décembre 1979 DE FINANCES RECTIFICATIVE POUR 1979 (1)", "@debut": "1979-12-22", "@id_txt": "LEGITEXT000006068649", "@c_titre_court": "Loi n° 79-1102 du 21 décembre 1979" } ], "@date_publi": "1979-12-22", "@date_signature": "1979-12-21" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006273260", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "1979-12-22", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001689517", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Les bénéfices réalisés par les sociétés créées de fait sont imposés selon les règles prévues au code général des impôts pour les sociétés en participation.
\n
Ces deux catégories de sociétés doivent, pour l'application des articles 8 et 60 du code général des impôts, inscrire à leur actif les biens dont les associés ont convenu de mettre la propriété en commun.
\n
II - Lorsqu'un contribuable exerce son activité professionnelle dans le cadre d'une société dont les bénéfices sont, en application des articles 8 et 8 ter du code général des impôts, soumis en son nom à l'impôt sur le revenu dans la catégorie des bénéfices agricoles rééls, des bénéfices industriels ou commerciaux ou des bénéfices non commerciaux, ses droits ou parts dans la société sont considérés, notamment pour l'application des articles 38, 69 quater et 93 dudit code, comme des éléments d'actif affectés à l'exercice de la profession.
\n
" } }, "LEGIARTI000006302211": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8 quinquies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006302211", "URL": "article/LEGI/ARTI/00/00/06/30/22/LEGIARTI000006302211.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0008AEXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319830", "@num": "26", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 26 () JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303431", "@num": "208 quinquies", "#text": "Code général des impôts, CGI. - art. 208 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304059", "@num": "238 bis M", "#text": "Code général des impôts, CGI. - art. 238 bis M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355753", "@num": "39 C", "#text": "Code général des impôts, CGI. - art. 39 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302327", "@num": "39 F", "#text": "Code général des impôts, CGI. - art. 39 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2002-10-28 5G-12-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2003-07-29 4A-10-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006302210", "@fin": "1997-04-11", "@num": "8 quinquies", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006302211", "@fin": "2999-01-01", "@num": "8 quinquies", "@etat": "VIGUEUR", "@debut": "1997-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Chaque membre des copropriétés de cheval de course ou d'étalon qui respectent les conditions mentionnées à l'article 238 bis M est personnellement soumis à l'impôt sur le revenu à raison de la part correspondant à ses droits dans les résultats déclarés par la copropriété.
\n
Pour l'application de ces dispositions, les statuts et les modalités de fonctionnement des copropriétés d'étalon doivent être conformes à des statuts types approuvés par décret.
" } }, "LEGIARTI000006307033": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1980-12-31", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307033", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307033.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0008AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019268564", "@num": "2", "#text": "Arrêté du 29 juillet 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019266927", "@nortexte": "JUSC0816756A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-29" }, { "@id": "LEGIARTI000019873456", "#text": "Arrêté du 4 décembre 2008 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872341", "@nortexte": "ECET0827171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-04" }, { "@id": "LEGIARTI000049383928", "@num": "Annexe", "#text": "Arrêté du 4 mai 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740732", "@nortexte": "DEVU0907625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "@id": "LEGIARTI000022740076", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "#text": "CGI 34, 35, 206 1, 6, 239 bis A, 239 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@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": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@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": "LEGIARTI000017629693", "@num": "49 septies ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies ZX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014592", "@num": "151 octies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020034310", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020011799", "@num": "208 C ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 C ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288260", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613405", "@num": "103", "#text": "Code général des impôts, CGI. - art. 103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988296", "@num": "150 UA", "#text": "Code général des impôts, CGI. - art. 150 UA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815743", "@num": "150 UB", "#text": "Code général des impôts, CGI. - art. 150 UB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302789", "@num": "150 VF", "#text": "Code général des impôts, CGI. - art. 150 VF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516026", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046673777", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988773", "@num": "154", "#text": "Code général des impôts, CGI. - art. 154 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308033", "@num": "162", "#text": "Code général des impôts, CGI. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110127", "@num": "1663 bis", "#text": "Code général des impôts, CGI. - art. 1663 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061684", "@num": "200 B", "#text": "Code général des impôts, CGI. - art. 200 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303397", "@num": "202 ter", "#text": "Code général des impôts, CGI. - art. 202 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303431", "@num": "208 quinquies", "#text": "Code général des impôts, CGI. - art. 208 quinquies (V)", "@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": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (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": "LEGIARTI000022171914", "@num": "234 terdecies", "#text": "Code général des impôts, CGI. - art. 234 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304059", "@num": "238 bis M", "#text": "Code général des impôts, CGI. - art. 238 bis M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304093", "@num": "238 octies B", "#text": "Code général des impôts, CGI. - art. 238 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194865", "@num": "238 quater J", "#text": "Code général des impôts, CGI. - art. 238 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194844", "@num": "238 quater M", "#text": "Code général des impôts, CGI. - art. 238 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309269", "@num": "239 bis AA", "#text": "Code général des impôts, CGI. - art. 239 bis AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@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": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381821", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (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": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@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": "LEGIARTI000024188625", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@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 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@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": "LEGIARTI000006307757", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302509", "@num": "73 D", "#text": "Code général des impôts, CGI. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466069", "@num": "730 bis", "#text": "Code général des impôts, CGI. - art. 730 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988603", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623071", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842105", "@num": "885 O", "#text": "Code général des impôts, CGI. - art. 885 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "Code général des impôts, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293882", "@num": "75", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297912", "@num": "41 novovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356812", "@num": "41 septdecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297859", "@num": "41 septdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297867", "@num": "41 septdecies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies W (Ab)", "@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": "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": "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": "LEGIARTI000025625093", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020850273", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759960", "@num": "170 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810404", "@num": "L214-80", "#text": "Code monétaire et financier - art. L214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597210", "@num": "D731-25", "#text": "Code rural - art. D731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 55-594 1955-05-20 ART. 3 IV", "@sens": "source", "@typelien": "CITATION" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162770", "@fin": "1988-12-31", "#text": "DISPOSITIONS GENERALES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048098323", "@fin": "1979-07-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307033", "@fin": "1980-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307034", "@fin": "1982-09-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307035", "@fin": "1986-01-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307036", "@fin": "1988-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307037", "@fin": "1990-06-15", "@num": "8", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307038", "@fin": "1995-10-27", "@num": "8", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307039", "@fin": "1996-05-12", "@num": "8", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307040", "@fin": "1999-03-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307041", "@fin": "2006-01-06", "@num": "8", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307042", "@fin": "2008-08-06", "@num": "8", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288267", "@fin": "2011-12-30", "@num": "8", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091848", "@fin": "2012-05-07", "@num": "8", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025842591", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 6, les associés des sociétés en nom collectif et les commandités des sociétés en commandite simple sont, lorsque ces sociétés n'ont pas opté pour le régime fiscal des sociétés de capitaux, personnellement soumis à l'impôt sur le revenu pour la part de bénéfices sociaux correspondant à leurs droits dans la société.
\n
Il en est de même, sous les mêmes conditions :
\n
1° Des membres des sociétés civiles qui ne revêtent pas, en droit ou en fait, l'une des formes de sociétés visées à l'article 206-1 et qui, sous réserve des exceptions prévues à l'article 239 ter, ne se livrent pas à une exploitation ou à des opérations visées aux articles 34 et 35;
\n
2° Des membres des sociétés en participation y compris les syndicats financiers qui sont indéfiniment responsables et dont les noms et adresses ont été indiqués à l'administration;
\n
3° Des membres des sociétés à responsabilité limitée qui ont opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié;
\n
4° Des membres des sociétés par actions ou à responsabilité limitée qui sont admises au régime fiscal des sociétés de personnes en application de l'article 239 bis A.
" } }, "LEGIARTI000006307034": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-09-01", "DATE_DEBUT": "1980-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307034", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307034.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0008AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019268564", "@num": "2", "#text": "Arrêté du 29 juillet 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019266927", "@nortexte": "JUSC0816756A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-29" }, { "@id": "LEGIARTI000019873456", "#text": "Arrêté du 4 décembre 2008 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872341", "@nortexte": "ECET0827171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-04" }, { "@id": "LEGIARTI000049383928", "@num": "Annexe", "#text": "Arrêté du 4 mai 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740732", "@nortexte": "DEVU0907625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "#text": "CGI 206 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 239", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 239 bis A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 239 bis AA", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 239 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 34", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 35", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 6", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273374", "@num": "52", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 52 (P) JORF 31 DECEMBRE 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000022740076", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@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": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@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": "LEGIARTI000017629693", "@num": "49 septies ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies ZX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014592", "@num": "151 octies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020034310", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020011799", "@num": "208 C ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 C ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288260", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613405", "@num": "103", "#text": "Code général des impôts, CGI. - art. 103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988296", "@num": "150 UA", "#text": "Code général des impôts, CGI. - art. 150 UA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815743", "@num": "150 UB", "#text": "Code général des impôts, CGI. - art. 150 UB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302789", "@num": "150 VF", "#text": "Code général des impôts, CGI. - art. 150 VF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516026", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046673777", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988773", "@num": "154", "#text": "Code général des impôts, CGI. - art. 154 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308033", "@num": "162", "#text": "Code général des impôts, CGI. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110127", "@num": "1663 bis", "#text": "Code général des impôts, CGI. - art. 1663 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061684", "@num": "200 B", "#text": "Code général des impôts, CGI. - art. 200 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303397", "@num": "202 ter", "#text": "Code général des impôts, CGI. - art. 202 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303431", "@num": "208 quinquies", "#text": "Code général des impôts, CGI. - art. 208 quinquies (V)", "@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": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (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": "LEGIARTI000022171914", "@num": "234 terdecies", "#text": "Code général des impôts, CGI. - art. 234 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304059", "@num": "238 bis M", "#text": "Code général des impôts, CGI. - art. 238 bis M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304093", "@num": "238 octies B", "#text": "Code général des impôts, CGI. - art. 238 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194865", "@num": "238 quater J", "#text": "Code général des impôts, CGI. - art. 238 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194844", "@num": "238 quater M", "#text": "Code général des impôts, CGI. - art. 238 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309269", "@num": "239 bis AA", "#text": "Code général des impôts, CGI. - art. 239 bis AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@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": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381821", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (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": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@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": "LEGIARTI000024188625", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@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 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@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": "LEGIARTI000006307757", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302509", "@num": "73 D", "#text": "Code général des impôts, CGI. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466069", "@num": "730 bis", "#text": "Code général des impôts, CGI. - art. 730 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988603", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623071", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842105", "@num": "885 O", "#text": "Code général des impôts, CGI. - art. 885 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "Code général des impôts, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293882", "@num": "75", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297912", "@num": "41 novovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356812", "@num": "41 septdecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297859", "@num": "41 septdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297867", "@num": "41 septdecies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies W (Ab)", "@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": "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": "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": "LEGIARTI000025625093", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020850273", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759960", "@num": "170 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810404", "@num": "L214-80", "#text": "Code monétaire et financier - art. L214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597210", "@num": "D731-25", "#text": "Code rural - art. D731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 55-594 1955-05-20 ART. 3 IV", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162770", "@fin": "1988-12-31", "#text": "DISPOSITIONS GENERALES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048098323", "@fin": "1979-07-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307033", "@fin": "1980-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307034", "@fin": "1982-09-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307035", "@fin": "1986-01-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307036", "@fin": "1988-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307037", "@fin": "1990-06-15", "@num": "8", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307038", "@fin": "1995-10-27", "@num": "8", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307039", "@fin": "1996-05-12", "@num": "8", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307040", "@fin": "1999-03-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307041", "@fin": "2006-01-06", "@num": "8", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307042", "@fin": "2008-08-06", "@num": "8", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288267", "@fin": "2011-12-30", "@num": "8", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091848", "@fin": "2012-05-07", "@num": "8", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025842591", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 6, les associés des sociétés en nom collectif et les commandités des sociétés en commandite simple sont, lorsque ces sociétés n'ont pas opté pour le régime fiscal des sociétés de capitaux, personnellement soumis à l'impôt sur le revenu pour la part de bénéfices sociaux correspondant à leurs droits dans la société.
\n
Il en est de même, sous les mêmes conditions :
\n
1° Des membres des sociétés civiles qui ne revêtent pas, en droit ou en fait, l'une des formes de sociétés visées à l'article 206-1 et qui, sous réserve des exceptions prévues à l'article 239 ter, ne se livrent pas à une exploitation ou à des opérations visées aux articles 34 et 35 ;
\n
2° Des membres des sociétés en participation - y compris les syndicats financiers - qui sont indéfiniment responsables et dont les noms et adresses ont été indiqués à l'administration ;
\n
3° Des membres des sociétés à responsabilité limitée qui ont opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié ou dans celles prévues par l'article 239 bis AA ;
\n
4° Des membres des sociétés par actions ou à responsabilité limitée qui sont admises au régime fiscal des sociétés de personnes en application de l'article 239 bis A.
" } }, "LEGIARTI000006307035": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-01-01", "DATE_DEBUT": "1982-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307035", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307035.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0008AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019268564", "@num": "2", "#text": "Arrêté du 29 juillet 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019266927", "@nortexte": "JUSC0816756A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-29" }, { "@id": "LEGIARTI000019873456", "#text": "Arrêté du 4 décembre 2008 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872341", "@nortexte": "ECET0827171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-04" }, { "@id": "LEGIARTI000049383928", "@num": "Annexe", "#text": "Arrêté du 4 mai 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740732", "@nortexte": "DEVU0907625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "#text": "CGI 206 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 239 bis AA", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 239 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 34", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 35", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 6", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 55-594 1955-05-20 ART. 3 IV", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000022740076", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@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": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@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": "LEGIARTI000017629693", "@num": "49 septies ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies ZX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014592", "@num": "151 octies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020034310", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020011799", "@num": "208 C ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 C ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288260", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613405", "@num": "103", "#text": "Code général des impôts, CGI. - art. 103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988296", "@num": "150 UA", "#text": "Code général des impôts, CGI. - art. 150 UA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815743", "@num": "150 UB", "#text": "Code général des impôts, CGI. - art. 150 UB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302789", "@num": "150 VF", "#text": "Code général des impôts, CGI. - art. 150 VF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516026", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046673777", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988773", "@num": "154", "#text": "Code général des impôts, CGI. - art. 154 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308033", "@num": "162", "#text": "Code général des impôts, CGI. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110127", "@num": "1663 bis", "#text": "Code général des impôts, CGI. - art. 1663 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061684", "@num": "200 B", "#text": "Code général des impôts, CGI. - art. 200 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303397", "@num": "202 ter", "#text": "Code général des impôts, CGI. - art. 202 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303431", "@num": "208 quinquies", "#text": "Code général des impôts, CGI. - art. 208 quinquies (V)", "@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": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (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": "LEGIARTI000022171914", "@num": "234 terdecies", "#text": "Code général des impôts, CGI. - art. 234 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304059", "@num": "238 bis M", "#text": "Code général des impôts, CGI. - art. 238 bis M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304093", "@num": "238 octies B", "#text": "Code général des impôts, CGI. - art. 238 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194865", "@num": "238 quater J", "#text": "Code général des impôts, CGI. - art. 238 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194844", "@num": "238 quater M", "#text": "Code général des impôts, CGI. - art. 238 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309269", "@num": "239 bis AA", "#text": "Code général des impôts, CGI. - art. 239 bis AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@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": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381821", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (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": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@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": "LEGIARTI000024188625", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@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 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@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": "LEGIARTI000006307757", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302509", "@num": "73 D", "#text": "Code général des impôts, CGI. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466069", "@num": "730 bis", "#text": "Code général des impôts, CGI. - art. 730 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988603", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623071", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842105", "@num": "885 O", "#text": "Code général des impôts, CGI. - art. 885 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "Code général des impôts, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293882", "@num": "75", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297912", "@num": "41 novovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356812", "@num": "41 septdecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297859", "@num": "41 septdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297867", "@num": "41 septdecies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies W (Ab)", "@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": "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": "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": "LEGIARTI000025625093", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020850273", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759960", "@num": "170 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810404", "@num": "L214-80", "#text": "Code monétaire et financier - art. L214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597210", "@num": "D731-25", "#text": "Code rural - art. D731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Décret 82-881 1982-10-15 ART. 1 JORF 17 OCTOBRE 1982 date d'entrée en vigueur 1 SEPTEMBRE 1982", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162770", "@fin": "1988-12-31", "#text": "DISPOSITIONS GENERALES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048098323", "@fin": "1979-07-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307033", "@fin": "1980-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307034", "@fin": "1982-09-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307035", "@fin": "1986-01-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307036", "@fin": "1988-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307037", "@fin": "1990-06-15", "@num": "8", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307038", "@fin": "1995-10-27", "@num": "8", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307039", "@fin": "1996-05-12", "@num": "8", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307040", "@fin": "1999-03-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307041", "@fin": "2006-01-06", "@num": "8", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307042", "@fin": "2008-08-06", "@num": "8", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288267", "@fin": "2011-12-30", "@num": "8", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091848", "@fin": "2012-05-07", "@num": "8", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025842591", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 6, les associés des sociétés en nom collectif et les commandités des sociétés en commandite simple sont, lorsque ces sociétés n'ont pas opté pour le régime fiscal des sociétés de capitaux, personnellement soumis à l'impôt sur le revenu pour la part de bénéfices sociaux correspondant à leurs droits dans la société.
\n
Il en est de même, sous les mêmes conditions :
\n
1° Des membres des sociétés civiles qui ne revêtent pas, en droit ou en fait, l'une des formes de sociétés visées à l'article 206-1 et qui, sous réserve des exceptions prévues à l'article 239 ter, ne se livrent pas à une exploitation ou à des opérations visées aux articles 34 et 35 ;
\n
2° Des membres des sociétés en participation - y compris les syndicats financiers - qui sont indéfiniment responsables et dont les noms et adresses ont été indiqués à l'administration ;
\n
3° Des membres des sociétés à responsabilité limitée qui ont opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié ou dans celles prévues par l'article 239 bis AA.
\n
4° (Périmé).
" } }, "LEGIARTI000006307036": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-12-31", "DATE_DEBUT": "1986-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307036", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307036.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0008AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274450", "@num": "5", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 5 (P) JORF 31 décembre 1985 en vigueur le 1er janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000019268564", "@num": "2", "#text": "Arrêté du 29 juillet 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019266927", "@nortexte": "JUSC0816756A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-29" }, { "@id": "LEGIARTI000019873456", "#text": "Arrêté du 4 décembre 2008 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872341", "@nortexte": "ECET0827171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-04" }, { "@id": "LEGIARTI000049383928", "@num": "Annexe", "#text": "Arrêté du 4 mai 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740732", "@nortexte": "DEVU0907625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "@id": "LEGIARTI000022740076", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "#text": "CGI 206 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 239 bis AA", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 239 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 34", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 35", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 6", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@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": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@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": "LEGIARTI000017629693", "@num": "49 septies ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies ZX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014592", "@num": "151 octies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020034310", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020011799", "@num": "208 C ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 C ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288260", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613405", "@num": "103", "#text": "Code général des impôts, CGI. - art. 103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988296", "@num": "150 UA", "#text": "Code général des impôts, CGI. - art. 150 UA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815743", "@num": "150 UB", "#text": "Code général des impôts, CGI. - art. 150 UB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302789", "@num": "150 VF", "#text": "Code général des impôts, CGI. - art. 150 VF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516026", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046673777", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988773", "@num": "154", "#text": "Code général des impôts, CGI. - art. 154 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308033", "@num": "162", "#text": "Code général des impôts, CGI. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110127", "@num": "1663 bis", "#text": "Code général des impôts, CGI. - art. 1663 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061684", "@num": "200 B", "#text": "Code général des impôts, CGI. - art. 200 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303397", "@num": "202 ter", "#text": "Code général des impôts, CGI. - art. 202 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303431", "@num": "208 quinquies", "#text": "Code général des impôts, CGI. - art. 208 quinquies (V)", "@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": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (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": "LEGIARTI000022171914", "@num": "234 terdecies", "#text": "Code général des impôts, CGI. - art. 234 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304059", "@num": "238 bis M", "#text": "Code général des impôts, CGI. - art. 238 bis M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304093", "@num": "238 octies B", "#text": "Code général des impôts, CGI. - art. 238 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194865", "@num": "238 quater J", "#text": "Code général des impôts, CGI. - art. 238 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194844", "@num": "238 quater M", "#text": "Code général des impôts, CGI. - art. 238 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309269", "@num": "239 bis AA", "#text": "Code général des impôts, CGI. - art. 239 bis AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@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": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381821", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (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": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@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": "LEGIARTI000024188625", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@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 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@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": "LEGIARTI000006307757", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302509", "@num": "73 D", "#text": "Code général des impôts, CGI. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466069", "@num": "730 bis", "#text": "Code général des impôts, CGI. - art. 730 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988603", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623071", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842105", "@num": "885 O", "#text": "Code général des impôts, CGI. - art. 885 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "Code général des impôts, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293882", "@num": "75", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297912", "@num": "41 novovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356812", "@num": "41 septdecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297859", "@num": "41 septdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297867", "@num": "41 septdecies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies W (Ab)", "@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": "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": "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": "LEGIARTI000025625093", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020850273", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759960", "@num": "170 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810404", "@num": "L214-80", "#text": "Code monétaire et financier - art. L214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597210", "@num": "D731-25", "#text": "Code rural - art. D731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 55-594 1955-05-20 ART. 3 IV", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162770", "@fin": "1988-12-31", "#text": "DISPOSITIONS GENERALES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048098323", "@fin": "1979-07-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307033", "@fin": "1980-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307034", "@fin": "1982-09-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307035", "@fin": "1986-01-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307036", "@fin": "1988-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307037", "@fin": "1990-06-15", "@num": "8", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307038", "@fin": "1995-10-27", "@num": "8", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307039", "@fin": "1996-05-12", "@num": "8", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307040", "@fin": "1999-03-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307041", "@fin": "2006-01-06", "@num": "8", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307042", "@fin": "2008-08-06", "@num": "8", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288267", "@fin": "2011-12-30", "@num": "8", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091848", "@fin": "2012-05-07", "@num": "8", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025842591", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 6, les associés des sociétés en nom collectif et les commandités des sociétés en commandite simple sont, lorsque ces sociétés n'ont pas opté pour le régime fiscal des sociétés de capitaux, personnellement soumis à l'impôt sur le revenu pour la part de bénéfices sociaux correspondant à leurs droits dans la société.
\n
Il en est de même, sous les mêmes conditions :
\n
1° Des membres des sociétés civiles qui ne revêtent pas, en droit ou en fait, l'une des formes de sociétés visées à l'article 206-1 et qui, sous réserve des exceptions prévues à l'article 239 ter, ne se livrent pas à une exploitation ou à des opérations visées aux articles 34 et 35 ;
\n
2° Des membres des sociétés en participation - y compris les syndicats financiers - qui sont indéfiniment responsables et dont les noms et adresses ont été indiqués à l'administration ;
\n
3° Des membres des sociétés à responsabilité limitée qui ont opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié ou dans celles prévues par l'article 239 bis AA.
\n
4° De l'associé unique d'une société à responsabilité limitée lorsque cet associé est une personne physique ;
\n
5° De l'associé unique d'une exploitation agricole à responsabilité limitée et des associés d'une exploitation agricole à responsabilité limitée formée uniquement entre personnes parentes en ligne directe ou entre frères et soeurs ainsi qu'entre les conjoints de ces personnes.
" } }, "LEGIARTI000006307037": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1988-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307037", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307037.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0008AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019268564", "@num": "2", "#text": "Arrêté du 29 juillet 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019266927", "@nortexte": "JUSC0816756A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-29" }, { "@id": "LEGIARTI000019873456", "#text": "Arrêté du 4 décembre 2008 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872341", "@nortexte": "ECET0827171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-04" }, { "@id": "LEGIARTI000049383928", "@num": "Annexe", "#text": "Arrêté du 4 mai 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740732", "@nortexte": "DEVU0907625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "#text": "CGI 206 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 239 bis AA", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 239 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 34", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 35", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 6", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006601697", "@num": "9", "#text": "Décret n°88-176 du 23 février 1988 - art. 9 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000871845", "@nortexte": "AGRS8800310D", "@numtexte": "88-176", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-23" }, { "@id": "LEGIARTI000006275535", "@num": "9", "#text": "Loi n°88-1202 du 30 décembre 1988 - art. 9 () JORF 31 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000875191", "@nortexte": "AGRX8800119L", "@numtexte": "88-1202", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000022740076", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@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": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@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": "LEGIARTI000017629693", "@num": "49 septies ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies ZX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014592", "@num": "151 octies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020034310", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020011799", "@num": "208 C ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 C ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288260", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613405", "@num": "103", "#text": "Code général des impôts, CGI. - art. 103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988296", "@num": "150 UA", "#text": "Code général des impôts, CGI. - art. 150 UA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815743", "@num": "150 UB", "#text": "Code général des impôts, CGI. - art. 150 UB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302789", "@num": "150 VF", "#text": "Code général des impôts, CGI. - art. 150 VF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516026", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046673777", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988773", "@num": "154", "#text": "Code général des impôts, CGI. - art. 154 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308033", "@num": "162", "#text": "Code général des impôts, CGI. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110127", "@num": "1663 bis", "#text": "Code général des impôts, CGI. - art. 1663 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061684", "@num": "200 B", "#text": "Code général des impôts, CGI. - art. 200 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303397", "@num": "202 ter", "#text": "Code général des impôts, CGI. - art. 202 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303431", "@num": "208 quinquies", "#text": "Code général des impôts, CGI. - art. 208 quinquies (V)", "@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": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (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": "LEGIARTI000022171914", "@num": "234 terdecies", "#text": "Code général des impôts, CGI. - art. 234 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304059", "@num": "238 bis M", "#text": "Code général des impôts, CGI. - art. 238 bis M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304093", "@num": "238 octies B", "#text": "Code général des impôts, CGI. - art. 238 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194865", "@num": "238 quater J", "#text": "Code général des impôts, CGI. - art. 238 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194844", "@num": "238 quater M", "#text": "Code général des impôts, CGI. - art. 238 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309269", "@num": "239 bis AA", "#text": "Code général des impôts, CGI. - art. 239 bis AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@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": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381821", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (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": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@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": "LEGIARTI000024188625", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@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 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@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": "LEGIARTI000006307757", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302509", "@num": "73 D", "#text": "Code général des impôts, CGI. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466069", "@num": "730 bis", "#text": "Code général des impôts, CGI. - art. 730 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988603", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623071", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842105", "@num": "885 O", "#text": "Code général des impôts, CGI. - art. 885 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "Code général des impôts, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293882", "@num": "75", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297912", "@num": "41 novovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356812", "@num": "41 septdecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297859", "@num": "41 septdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297867", "@num": "41 septdecies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies W (Ab)", "@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": "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": "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": "LEGIARTI000025625093", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020850273", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759960", "@num": "170 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810404", "@num": "L214-80", "#text": "Code monétaire et financier - art. L214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597210", "@num": "D731-25", "#text": "Code rural - art. D731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 55-594 1955-05-20 ART. 3 IV", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000048098323", "@fin": "1979-07-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307033", "@fin": "1980-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307034", "@fin": "1982-09-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307035", "@fin": "1986-01-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307036", "@fin": "1988-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307037", "@fin": "1990-06-15", "@num": "8", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307038", "@fin": "1995-10-27", "@num": "8", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307039", "@fin": "1996-05-12", "@num": "8", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307040", "@fin": "1999-03-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307041", "@fin": "2006-01-06", "@num": "8", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307042", "@fin": "2008-08-06", "@num": "8", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288267", "@fin": "2011-12-30", "@num": "8", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091848", "@fin": "2012-05-07", "@num": "8", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025842591", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Sous réserve des dispositions de l'article 6, les associés des sociétés en nom collectif et les commandités des sociétés en commandite simple sont, lorsque ces sociétés n'ont pas opté pour le régime fiscal des sociétés de capitaux, personnellement soumis à l'impôt sur le revenu pour la part de bénéfices sociaux correspondant à leurs droits dans la société. Il en est de même, sous les mêmes conditions :
\n 1° Des membres des sociétés civiles qui ne revêtent pas, en droit ou en fait, l'une des formes de sociétés visées à l'article 206-1 et qui, sous réserve des exceptions prévues à l'article 239 ter, ne se livrent pas à une exploitation ou à des opérations visées aux articles 34 et 35 ; 2° Des membres des sociétés en participation - y compris les syndicats financiers - qui sont indéfiniment responsables et dont les noms et adresses ont été indiqués à l'administration ; 3° Des membres des sociétés à responsabilité limitée qui ont opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié ou dans celles prévues par l'article 239 bis AA. 4° De l'associé unique d'une société à responsabilité limitée lorsque cet associé est une personne physique ; 5° a) De l'associé unique d'une exploitation agricole à responsabilité limitée ;
\n
b) Des associés d'une exploitation agricole à responsabilité limitée formée uniquement entre personnes parentes en ligne directe ou entre frères et soeurs et, le cas échéant, les conjoints de ces personnes ;
\n
c) Des associés d'une exploitation agricole à responsabilité limitée créée à compter du 1er janvier 1989 à l'occasion de l'apport de tout ou partie d'une exploitation individuelle et constituée uniquement entre l'apporteur et un exploitant qui s'installe ainsi que, le cas échéant, entre les membres de leurs familles qui leur sont apparentés dans les conditions fixées au b ci-dessus sous réserve que l'exploitation agricole à responsabilité limitée réponde aux conditions fixées au 1° de l'article 9 du décret n° 88-176 du 23 février 1988 relatif aux aides à l'installation des jeunes agriculteurs.
" } }, "LEGIARTI000006307038": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006307038", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307038.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0008AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006601697", "@num": "9", "#text": "Décret n°88-176 du 23 février 1988 - art. 9 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000871845", "@nortexte": "AGRS8800310D", "@numtexte": "88-176", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-23" }, { "@id": "LEGIARTI000006317745", "@num": "116", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 116 (V) JORF 30 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000717059", "#text": "Décret 90-798 1990-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000019268564", "@num": "2", "#text": "Arrêté du 29 juillet 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019266927", "@nortexte": "JUSC0816756A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-29" }, { "@id": "LEGIARTI000019873456", "#text": "Arrêté du 4 décembre 2008 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872341", "@nortexte": "ECET0827171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-04" }, { "#text": "CGI 6, 206 1, 239 ter, 34, 35, 239 bis AA", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000049383928", "@num": "Annexe", "#text": "Arrêté du 4 mai 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740732", "@nortexte": "DEVU0907625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "@id": "LEGIARTI000022740076", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@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": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@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": "LEGIARTI000017629693", "@num": "49 septies ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies ZX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014592", "@num": "151 octies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020034310", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020011799", "@num": "208 C ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 C ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288260", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613405", "@num": "103", "#text": "Code général des impôts, CGI. - art. 103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988296", "@num": "150 UA", "#text": "Code général des impôts, CGI. - art. 150 UA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815743", "@num": "150 UB", "#text": "Code général des impôts, CGI. - art. 150 UB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302789", "@num": "150 VF", "#text": "Code général des impôts, CGI. - art. 150 VF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516026", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046673777", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988773", "@num": "154", "#text": "Code général des impôts, CGI. - art. 154 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308033", "@num": "162", "#text": "Code général des impôts, CGI. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110127", "@num": "1663 bis", "#text": "Code général des impôts, CGI. - art. 1663 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061684", "@num": "200 B", "#text": "Code général des impôts, CGI. - art. 200 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303397", "@num": "202 ter", "#text": "Code général des impôts, CGI. - art. 202 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303431", "@num": "208 quinquies", "#text": "Code général des impôts, CGI. - art. 208 quinquies (V)", "@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": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (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": "LEGIARTI000022171914", "@num": "234 terdecies", "#text": "Code général des impôts, CGI. - art. 234 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304059", "@num": "238 bis M", "#text": "Code général des impôts, CGI. - art. 238 bis M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304093", "@num": "238 octies B", "#text": "Code général des impôts, CGI. - art. 238 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194865", "@num": "238 quater J", "#text": "Code général des impôts, CGI. - art. 238 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194844", "@num": "238 quater M", "#text": "Code général des impôts, CGI. - art. 238 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309269", "@num": "239 bis AA", "#text": "Code général des impôts, CGI. - art. 239 bis AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@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": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381821", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (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": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@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": "LEGIARTI000024188625", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@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 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@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": "LEGIARTI000006307757", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302509", "@num": "73 D", "#text": "Code général des impôts, CGI. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466069", "@num": "730 bis", "#text": "Code général des impôts, CGI. - art. 730 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988603", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623071", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842105", "@num": "885 O", "#text": "Code général des impôts, CGI. - art. 885 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "Code général des impôts, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293882", "@num": "75", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297912", "@num": "41 novovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356812", "@num": "41 septdecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297859", "@num": "41 septdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297867", "@num": "41 septdecies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies W (Ab)", "@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": "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": "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": "LEGIARTI000025625093", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020850273", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759960", "@num": "170 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810404", "@num": "L214-80", "#text": "Code monétaire et financier - art. L214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597210", "@num": "D731-25", "#text": "Code rural - art. D731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 55-594 1955-05-20 art. 3", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000048098323", "@fin": "1979-07-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307033", "@fin": "1980-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307034", "@fin": "1982-09-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307035", "@fin": "1986-01-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307036", "@fin": "1988-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307037", "@fin": "1990-06-15", "@num": "8", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307038", "@fin": "1995-10-27", "@num": "8", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307039", "@fin": "1996-05-12", "@num": "8", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307040", "@fin": "1999-03-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307041", "@fin": "2006-01-06", "@num": "8", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307042", "@fin": "2008-08-06", "@num": "8", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288267", "@fin": "2011-12-30", "@num": "8", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091848", "@fin": "2012-05-07", "@num": "8", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025842591", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 6, les associés des sociétés en nom collectif et les commandités des sociétés en commandite simple sont, lorsque ces sociétés n'ont pas opté pour le régime fiscal des sociétés de capitaux, personnellement soumis à l'impôt sur le revenu pour la part de bénéfices sociaux correspondant à leurs droits dans la société.
\n
Il en est de même, sous les mêmes conditions :
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1° Des membres des sociétés civiles qui ne revêtent pas, en droit ou en fait, l'une des formes de sociétés visées à l'article 206-1 et qui, sous réserve des exceptions prévues à l'article 239 ter, ne se livrent pas à une exploitation ou à des opérations visées aux articles 34 et 35 ;
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2° Des membres des sociétés en participation - y compris les syndicats financiers - qui sont indéfiniment responsables et dont les noms et adresses ont été indiqués à l'administration ;
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3° Des membres des sociétés à responsabilité limitée qui ont opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié ou dans celles prévues par l'article 239 bis AA.
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4° De l'associé unique d'une société à responsabilité limitée lorsque cet associé est une personne physique ;
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5° a) De l'associé unique d'une exploitation agricole à responsabilité limitée ;
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b) Des associés d'une exploitation agricole à responsabilité limitée formée uniquement entre personnes parentes en ligne directe ou entre frères et soeurs et, le cas échéant, les conjoints de ces personnes ;
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En cas de décès d'un de ces associés, ce régime n'est pas remis en cause si ses enfants entrent dans la société (1) ;
\n
c) Des associés d'une exploitation agricole à responsabilité limitée créée à compter du 1er janvier 1989 à l'occasion de l'apport de tout ou partie d'une exploitation individuelle et constituée uniquement entre l'apporteur et un exploitant qui s'installe ainsi que, le cas échéant, entre les membres de leurs familles qui leur sont apparentés dans les conditions fixées au b ci-dessus sous réserve que l'exploitation agricole à responsabilité limitée réponde aux conditions fixées au 1° de l'article 9 du décret n° 88-176 du 23 février 1988 relatif aux aides à l'installation des jeunes agriculteurs.
\n
(1) Cette disposition est applicable à compter des impositions dues au titre de l'exercice 1990.
\n
" } }, "LEGIARTI000006307039": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006307039", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307039.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0008AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006601697", "@num": "9", "#text": "Décret n°88-176 du 23 février 1988 - art. 9 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000871845", "@nortexte": "AGRS8800310D", "@numtexte": "88-176", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-23" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000006329835", "@num": "1", "#text": "Décret n°95-1281 du 11 décembre 1995 - art. 1 () JORF 13 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000019268564", "@num": "2", "#text": "Arrêté du 29 juillet 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019266927", "@nortexte": "JUSC0816756A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-29" }, { "@id": "LEGIARTI000019873456", "#text": "Arrêté du 4 décembre 2008 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872341", "@nortexte": "ECET0827171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-04" }, { "@id": "LEGIARTI000049383928", "@num": "Annexe", "#text": "Arrêté du 4 mai 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740732", "@nortexte": "DEVU0907625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "@id": "LEGIARTI000022740076", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "#text": "CGI 6, 206 1, 239 ter, 34, 35, 239 bis AA", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@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": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@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": "LEGIARTI000017629693", "@num": "49 septies ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies ZX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014592", "@num": "151 octies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020034310", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020011799", "@num": "208 C ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 C ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288260", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613405", "@num": "103", "#text": "Code général des impôts, CGI. - art. 103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988296", "@num": "150 UA", "#text": "Code général des impôts, CGI. - art. 150 UA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815743", "@num": "150 UB", "#text": "Code général des impôts, CGI. - art. 150 UB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302789", "@num": "150 VF", "#text": "Code général des impôts, CGI. - art. 150 VF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516026", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046673777", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988773", "@num": "154", "#text": "Code général des impôts, CGI. - art. 154 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308033", "@num": "162", "#text": "Code général des impôts, CGI. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110127", "@num": "1663 bis", "#text": "Code général des impôts, CGI. - art. 1663 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061684", "@num": "200 B", "#text": "Code général des impôts, CGI. - art. 200 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303397", "@num": "202 ter", "#text": "Code général des impôts, CGI. - art. 202 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303431", "@num": "208 quinquies", "#text": "Code général des impôts, CGI. - art. 208 quinquies (V)", "@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": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (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": "LEGIARTI000022171914", "@num": "234 terdecies", "#text": "Code général des impôts, CGI. - art. 234 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304059", "@num": "238 bis M", "#text": "Code général des impôts, CGI. - art. 238 bis M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304093", "@num": "238 octies B", "#text": "Code général des impôts, CGI. - art. 238 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194865", "@num": "238 quater J", "#text": "Code général des impôts, CGI. - art. 238 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194844", "@num": "238 quater M", "#text": "Code général des impôts, CGI. - art. 238 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309269", "@num": "239 bis AA", "#text": "Code général des impôts, CGI. - art. 239 bis AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@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": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381821", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (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": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@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": "LEGIARTI000024188625", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@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 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@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": "LEGIARTI000006307757", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302509", "@num": "73 D", "#text": "Code général des impôts, CGI. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466069", "@num": "730 bis", "#text": "Code général des impôts, CGI. - art. 730 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988603", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623071", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842105", "@num": "885 O", "#text": "Code général des impôts, CGI. - art. 885 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "Code général des impôts, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293882", "@num": "75", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297912", "@num": "41 novovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356812", "@num": "41 septdecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297859", "@num": "41 septdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297867", "@num": "41 septdecies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies W (Ab)", "@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": "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": "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": "LEGIARTI000025625093", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020850273", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759960", "@num": "170 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810404", "@num": "L214-80", "#text": "Code monétaire et financier - art. L214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597210", "@num": "D731-25", "#text": "Code rural - art. D731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 55-594 1955-05-20 art. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000048098323", "@fin": "1979-07-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307033", "@fin": "1980-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307034", "@fin": "1982-09-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307035", "@fin": "1986-01-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307036", "@fin": "1988-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307037", "@fin": "1990-06-15", "@num": "8", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307038", "@fin": "1995-10-27", "@num": "8", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307039", "@fin": "1996-05-12", "@num": "8", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307040", "@fin": "1999-03-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307041", "@fin": "2006-01-06", "@num": "8", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307042", "@fin": "2008-08-06", "@num": "8", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288267", "@fin": "2011-12-30", "@num": "8", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091848", "@fin": "2012-05-07", "@num": "8", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025842591", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 6, les associés des sociétés en nom collectif et les commandités des sociétés en commandite simple sont, lorsque ces sociétés n'ont pas opté pour le régime fiscal des sociétés de capitaux, personnellement soumis à l'impôt sur le revenu pour la part de bénéfices sociaux correspondant à leurs droits dans la société.
\n
Il en est de même, sous les mêmes conditions :
\n
1° Des membres des sociétés civiles qui ne revêtent pas, en droit ou en fait, l'une des formes de sociétés visées à l'article 206-1 et qui, sous réserve des exceptions prévues à l'article 239 ter, ne se livrent pas à une exploitation ou à des opérations visées aux articles 34 et 35 ;
\n
2° Des membres des sociétés en participation - y compris les syndicats financiers - qui sont indéfiniment responsables et dont les noms et adresses ont été indiqués à l'administration ;
\n
3° Des membres des sociétés à responsabilité limitée qui ont opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié ou dans celles prévues par l'article 239 bis AA.
\n
4° De l'associé unique d'une société à responsabilité limitée lorsque cet associé est une personne physique ;
\n
5° a) De l'associé unique d'une exploitation agricole à responsabilité limitée ;
\n
b) Des associés d'une exploitation agricole à responsabilité limitée formée uniquement entre personnes parentes en ligne directe ou entre frères et soeurs et, le cas échéant, les conjoints de ces personnes ;
\n
En cas de décès d'un de ces associés, ce régime n'est pas remis en cause si ses enfants entrent dans la société (1) ;
\n
c) Des associés d'une exploitation agricole à responsabilité limitée créée à compter du 1er janvier 1989 à l'occasion de l'apport de tout ou partie d'une exploitation individuelle et constituée uniquement entre l'apporteur et un exploitant qui s'installe ainsi que, le cas échéant, entre les membres de leurs familles qui leur sont apparentés dans les conditions fixées au b ci-dessus sous réserve que l'exploitation agricole à responsabilité limitée réponde aux conditions fixées au 1° de l'article 9 du (( décret n° 88-176 du 23 février 1988 modifié )) (M) relatif aux aides à l'installation des jeunes agriculteurs.
\n
(1) Cette disposition est applicable à compter des impositions dues au titre de l'exercice 1990.
\n
(M) Modification.
" } }, "LEGIARTI000006307040": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006307040", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307040.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0008AAXXXXXAH" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006605011", "@num": "1", "#text": "Décret n°96-205 du 15 mars 1996 - art. 1 (V) JORF 17 mars 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000558907", "@nortexte": "AGRD9502507D", "@numtexte": "96-205", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-15" }, { "@id": "LEGIARTI000006605012", "@num": "2", "#text": "Décret n°96-205 du 15 mars 1996 - art. 2 (V) JORF 17 mars 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000558907", "@nortexte": "AGRD9502507D", "@numtexte": "96-205", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-15" }, { "@id": "LEGIARTI000006605013", "@num": "3", "#text": "Décret n°96-205 du 15 mars 1996 - art. 3 (V) JORF 17 mars 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000558907", "@nortexte": "AGRD9502507D", "@numtexte": "96-205", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-15" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "LEGIARTI000019268564", "@num": "2", "#text": "Arrêté du 29 juillet 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019266927", "@nortexte": "JUSC0816756A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-29" }, { "@id": "LEGIARTI000019873456", "#text": "Arrêté du 4 décembre 2008 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872341", "@nortexte": "ECET0827171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-04" }, { "@id": "LEGIARTI000049383928", "@num": "Annexe", "#text": "Arrêté du 4 mai 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740732", "@nortexte": "DEVU0907625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "@id": "LEGIARTI000022740076", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "#text": "CGI 6, 206, 239 ter, 34, 35, 239 bis AA", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@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": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@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": "LEGIARTI000017629693", "@num": "49 septies ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies ZX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014592", "@num": "151 octies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020034310", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020011799", "@num": "208 C ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 C ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288260", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613405", "@num": "103", "#text": "Code général des impôts, CGI. - art. 103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988296", "@num": "150 UA", "#text": "Code général des impôts, CGI. - art. 150 UA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815743", "@num": "150 UB", "#text": "Code général des impôts, CGI. - art. 150 UB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302789", "@num": "150 VF", "#text": "Code général des impôts, CGI. - art. 150 VF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516026", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046673777", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988773", "@num": "154", "#text": "Code général des impôts, CGI. - art. 154 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308033", "@num": "162", "#text": "Code général des impôts, CGI. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110127", "@num": "1663 bis", "#text": "Code général des impôts, CGI. - art. 1663 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061684", "@num": "200 B", "#text": "Code général des impôts, CGI. - art. 200 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303397", "@num": "202 ter", "#text": "Code général des impôts, CGI. - art. 202 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303431", "@num": "208 quinquies", "#text": "Code général des impôts, CGI. - art. 208 quinquies (V)", "@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": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (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": "LEGIARTI000022171914", "@num": "234 terdecies", "#text": "Code général des impôts, CGI. - art. 234 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304059", "@num": "238 bis M", "#text": "Code général des impôts, CGI. - art. 238 bis M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304093", "@num": "238 octies B", "#text": "Code général des impôts, CGI. - art. 238 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194865", "@num": "238 quater J", "#text": "Code général des impôts, CGI. - art. 238 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194844", "@num": "238 quater M", "#text": "Code général des impôts, CGI. - art. 238 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309269", "@num": "239 bis AA", "#text": "Code général des impôts, CGI. - art. 239 bis AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@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": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381821", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (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": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@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": "LEGIARTI000024188625", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@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 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@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": "LEGIARTI000006307757", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302509", "@num": "73 D", "#text": "Code général des impôts, CGI. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466069", "@num": "730 bis", "#text": "Code général des impôts, CGI. - art. 730 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988603", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623071", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842105", "@num": "885 O", "#text": "Code général des impôts, CGI. - art. 885 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "Code général des impôts, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293882", "@num": "75", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297912", "@num": "41 novovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356812", "@num": "41 septdecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297859", "@num": "41 septdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297867", "@num": "41 septdecies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies W (Ab)", "@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": "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": "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": "LEGIARTI000025625093", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020850273", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759960", "@num": "170 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810404", "@num": "L214-80", "#text": "Code monétaire et financier - art. 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Sous réserve des dispositions de l'article 6, les associés des sociétés en nom collectif et les commandités des sociétés en commandite simple sont, lorsque ces sociétés n'ont pas opté pour le régime fiscal des sociétés de capitaux, personnellement soumis à l'impôt sur le revenu pour la part de bénéfices sociaux correspondant à leurs droits dans la société.
\n
Il en est de même, sous les mêmes conditions :
\n
1° Des membres des sociétés civiles qui ne revêtent pas, en droit ou en fait, l'une des formes de sociétés visées à l'article 206 1 et qui, sous réserve des exceptions prévues à l'article 239 ter, ne se livrent pas à une exploitation ou à des opérations visées aux articles 34 et 35 ;
\n
2° Des membres des sociétés en participation - y compris les syndicats financiers - qui sont indéfiniment responsables et dont les noms et adresses ont été indiqués à l'administration ;
\n
3° Des membres des sociétés à responsabilité limitée qui ont opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié ou dans celles prévues par l'article 239 bis AA.
\n
4° De l'associé unique d'une société à responsabilité limitée lorsque cet associé est une personne physique ;
\n
5° a) De l'associé unique d'une exploitation agricole à responsabilité limitée ;
\n
b) Des associés d'une exploitation agricole à responsabilité limitée formée uniquement entre personnes parentes en ligne directe ou entre frères et soeurs et, le cas échéant, les conjoints de ces personnes ;
\n
En cas de décès d'un de ces associés, ce régime n'est pas remis en cause si ses enfants entrent dans la société (1) ;
\n
c) Des associés d'une exploitation agricole à responsabilité limitée créée à compter du 1er janvier 1989 à l'occasion de l'apport de tout ou partie d'une exploitation individuelle et constituée uniquement entre l'apporteur et un exploitant qui s'installe ainsi que, le cas échéant, entre les membres de leurs familles qui leur sont apparentés dans les conditions fixées au b ci-dessus sous réserve que l'exploitation agricole à responsabilité limitée réponde aux conditions fixées ((au 1° de l'article R343-10 du code rural)) (M relatif aux aides à l'installation des jeunes agriculteurs.
\n
(1) Cette disposition est applicable à compter des impositions dues au titre de l'exercice 1990.
\n
(M) Modification.
" } }, "LEGIARTI000006307041": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-06", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307041", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307041.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0008AAXXXXXAI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019268564", "@num": "2", "#text": "Arrêté du 29 juillet 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019266927", "@nortexte": "JUSC0816756A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-29" }, { "@id": "LEGIARTI000019873456", "#text": "Arrêté du 4 décembre 2008 - art. 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art. 103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988296", "@num": "150 UA", "#text": "Code général des impôts, CGI. - art. 150 UA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815743", "@num": "150 UB", "#text": "Code général des impôts, CGI. - art. 150 UB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302789", "@num": "150 VF", "#text": "Code général des impôts, CGI. - art. 150 VF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516026", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046673777", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988773", "@num": "154", "#text": "Code général des impôts, CGI. - art. 154 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308033", "@num": "162", "#text": "Code général des impôts, CGI. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110127", "@num": "1663 bis", "#text": "Code général des impôts, CGI. - art. 1663 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061684", "@num": "200 B", "#text": "Code général des impôts, CGI. - art. 200 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303397", "@num": "202 ter", "#text": "Code général des impôts, CGI. - art. 202 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303431", "@num": "208 quinquies", "#text": "Code général des impôts, CGI. - art. 208 quinquies (V)", "@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": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (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": "LEGIARTI000022171914", "@num": "234 terdecies", "#text": "Code général des impôts, CGI. - art. 234 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304059", "@num": "238 bis M", "#text": "Code général des impôts, CGI. - art. 238 bis M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304093", "@num": "238 octies B", "#text": "Code général des impôts, CGI. - art. 238 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194865", "@num": "238 quater J", "#text": "Code général des impôts, CGI. - art. 238 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194844", "@num": "238 quater M", "#text": "Code général des impôts, CGI. - art. 238 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309269", "@num": "239 bis AA", "#text": "Code général des impôts, CGI. - art. 239 bis AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@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": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381821", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (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": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@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": "LEGIARTI000024188625", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@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 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@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": "LEGIARTI000006307757", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302509", "@num": "73 D", "#text": "Code général des impôts, CGI. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466069", "@num": "730 bis", "#text": "Code général des impôts, CGI. - art. 730 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988603", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623071", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842105", "@num": "885 O", "#text": "Code général des impôts, CGI. - art. 885 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "Code général des impôts, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293882", "@num": "75", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297912", "@num": "41 novovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356812", "@num": "41 septdecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297859", "@num": "41 septdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297867", "@num": "41 septdecies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies W (Ab)", "@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": "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": "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": "LEGIARTI000025625093", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020850273", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759960", "@num": "170 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810404", "@num": "L214-80", "#text": "Code monétaire et financier - art. L214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597210", "@num": "D731-25", "#text": "Code rural - art. D731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural R343-10", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 55-594 1955-05-20 art. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000048098323", "@fin": "1979-07-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307033", "@fin": "1980-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307034", "@fin": "1982-09-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307035", "@fin": "1986-01-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307036", "@fin": "1988-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307037", "@fin": "1990-06-15", "@num": "8", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307038", "@fin": "1995-10-27", "@num": "8", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307039", "@fin": "1996-05-12", "@num": "8", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307040", "@fin": "1999-03-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307041", "@fin": "2006-01-06", "@num": "8", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307042", "@fin": "2008-08-06", "@num": "8", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288267", "@fin": "2011-12-30", "@num": "8", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091848", "@fin": "2012-05-07", "@num": "8", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025842591", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 6, les associés des sociétés en nom collectif et les commandités des sociétés en commandite simple sont, lorsque ces sociétés n'ont pas opté pour le régime fiscal des sociétés de capitaux, personnellement soumis à l'impôt sur le revenu pour la part de bénéfices sociaux correspondant à leurs droits dans la société. En cas de démembrement de la propriété de tout ou partie des parts sociales, l'usufruitier est soumis à l'impôt sur le revenu pour la quote-part correspondant aux droits dans les bénéfices que lui confère sa qualité d'usufruitier. Le nu-propriétaire n'est pas soumis à l'impôt sur le revenu à raison du résultat imposé au nom de l'usufruitier.
\n
Il en est de même, sous les mêmes conditions :
\n
1° Des membres des sociétés civiles qui ne revêtent pas, en droit ou en fait, l'une des formes de sociétés visées à l'article 206 1 et qui, sous réserve des exceptions prévues à l'article 239 ter, ne se livrent pas à une exploitation ou à des opérations visées aux articles 34 et 35 ;
\n
2° Des membres des sociétés en participation - y compris les syndicats financiers - qui sont indéfiniment responsables et dont les noms et adresses ont été indiqués à l'administration ;
\n
3° Des membres des sociétés à responsabilité limitée qui ont opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié ou dans celles prévues par l'article 239 bis AA.
\n
4° De l'associé unique d'une société à responsabilité limitée lorsque cet associé est une personne physique ;
\n
5° a) De l'associé unique d'une exploitation agricole à responsabilité limitée ;
\n
b) Des associés d'une exploitation agricole à responsabilité limitée formée uniquement entre personnes parentes en ligne directe ou entre frères et soeurs et, le cas échéant, les conjoints de ces personnes ;
\n
En cas de décès d'un de ces associés, ce régime n'est pas remis en cause si ses enfants entrent dans la société ;
\n
c) Des associés d'une exploitation agricole à responsabilité limitée créée à compter du 1er janvier 1989 à l'occasion de l'apport de tout ou partie d'une exploitation individuelle et constituée uniquement entre l'apporteur et un exploitant qui s'installe ainsi que, le cas échéant, entre les membres de leurs familles qui leur sont apparentés dans les conditions fixées au b ci-dessus sous réserve que l'exploitation agricole à responsabilité limitée réponde aux conditions fixées au 1° de l'article R343-10 du code rural relatif aux aides à l'installation des jeunes agriculteurs.
" } }, "LEGIARTI000006307042": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-08-06", "DATE_DEBUT": "2006-01-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006307042", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307042.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0008AAXXXXXAJ" } }, "NOTA": { "CONTENU": "
Loi 2006-11 2006-01-05 art. 9 II JORF 6 janvier 2006 :
\n
\" Les dispositions du I sont applicables aux impositions dues au au titre des exercices clos à compter de la date de publication de la présente loi. \"
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006601223", "@num": "9", "#text": "Loi n°2006-11 du 5 janvier 2006 - art. 9 (V) JORF 6 janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGIARTI000019268564", "@num": "2", "#text": "Arrêté du 29 juillet 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019266927", "@nortexte": "JUSC0816756A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-29" }, { "@id": "LEGIARTI000019873456", "#text": "Arrêté du 4 décembre 2008 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872341", "@nortexte": "ECET0827171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-04" }, { "@id": "LEGIARTI000049383928", "@num": "Annexe", "#text": "Arrêté du 4 mai 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740732", "@nortexte": "DEVU0907625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "@id": "LEGIARTI000022740076", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@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": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@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": "LEGIARTI000017629693", "@num": "49 septies ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies ZX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014592", "@num": "151 octies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020034310", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020011799", "@num": "208 C ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 C ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288260", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613405", "@num": "103", "#text": "Code général des impôts, CGI. - art. 103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988296", "@num": "150 UA", "#text": "Code général des impôts, CGI. - art. 150 UA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815743", "@num": "150 UB", "#text": "Code général des impôts, CGI. - art. 150 UB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302789", "@num": "150 VF", "#text": "Code général des impôts, CGI. - art. 150 VF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516026", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046673777", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988773", "@num": "154", "#text": "Code général des impôts, CGI. - art. 154 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308033", "@num": "162", "#text": "Code général des impôts, CGI. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110127", "@num": "1663 bis", "#text": "Code général des impôts, CGI. - art. 1663 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061684", "@num": "200 B", "#text": "Code général des impôts, CGI. - art. 200 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303397", "@num": "202 ter", "#text": "Code général des impôts, CGI. - art. 202 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303431", "@num": "208 quinquies", "#text": "Code général des impôts, CGI. - art. 208 quinquies (V)", "@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": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (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": "LEGIARTI000022171914", "@num": "234 terdecies", "#text": "Code général des impôts, CGI. - art. 234 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304059", "@num": "238 bis M", "#text": "Code général des impôts, CGI. - art. 238 bis M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304093", "@num": "238 octies B", "#text": "Code général des impôts, CGI. - art. 238 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194865", "@num": "238 quater J", "#text": "Code général des impôts, CGI. - art. 238 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194844", "@num": "238 quater M", "#text": "Code général des impôts, CGI. - art. 238 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309269", "@num": "239 bis AA", "#text": "Code général des impôts, CGI. - art. 239 bis AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@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": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381821", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (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": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@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": "LEGIARTI000024188625", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@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 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@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": "LEGIARTI000006307757", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302509", "@num": "73 D", "#text": "Code général des impôts, CGI. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466069", "@num": "730 bis", "#text": "Code général des impôts, CGI. - art. 730 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988603", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623071", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842105", "@num": "885 O", "#text": "Code général des impôts, CGI. - art. 885 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "Code général des impôts, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293882", "@num": "75", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297912", "@num": "41 novovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356812", "@num": "41 septdecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297859", "@num": "41 septdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297867", "@num": "41 septdecies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies W (Ab)", "@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": "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": "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": "LEGIARTI000025625093", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020850273", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759960", "@num": "170 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810404", "@num": "L214-80", "#text": "Code monétaire et financier - art. L214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597210", "@num": "D731-25", "#text": "Code rural - art. D731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@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": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000048098323", "@fin": "1979-07-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307033", "@fin": "1980-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307034", "@fin": "1982-09-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307035", "@fin": "1986-01-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307036", "@fin": "1988-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307037", "@fin": "1990-06-15", "@num": "8", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307038", "@fin": "1995-10-27", "@num": "8", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307039", "@fin": "1996-05-12", "@num": "8", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307040", "@fin": "1999-03-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307041", "@fin": "2006-01-06", "@num": "8", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307042", "@fin": "2008-08-06", "@num": "8", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288267", "@fin": "2011-12-30", "@num": "8", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091848", "@fin": "2012-05-07", "@num": "8", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025842591", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 6, les associés des sociétés en nom collectif et les commandités des sociétés en commandite simple sont, lorsque ces sociétés n'ont pas opté pour le régime fiscal des sociétés de capitaux, personnellement soumis à l'impôt sur le revenu pour la part de bénéfices sociaux correspondant à leurs droits dans la société. En cas de démembrement de la propriété de tout ou partie des parts sociales, l'usufruitier est soumis à l'impôt sur le revenu pour la quote-part correspondant aux droits dans les bénéfices que lui confère sa qualité d'usufruitier. Le nu-propriétaire n'est pas soumis à l'impôt sur le revenu à raison du résultat imposé au nom de l'usufruitier.
\n
Il en est de même, sous les mêmes conditions :
\n
1° Des membres des sociétés civiles qui ne revêtent pas, en droit ou en fait, l'une des formes de sociétés visées à l'article 206 1 et qui, sous réserve des exceptions prévues à l'article 239 ter, ne se livrent pas à une exploitation ou à des opérations visées aux articles 34 et 35 ;
\n
2° Des membres des sociétés en participation - y compris les syndicats financiers - qui sont indéfiniment responsables et dont les noms et adresses ont été indiqués à l'administration ;
\n
3° Des membres des sociétés à responsabilité limitée qui ont opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié ou dans celles prévues par l'article 239 bis AA.
\n
4° De l'associé unique d'une société à responsabilité limitée lorsque cet associé est une personne physique ;
\n
5° De l'associé unique ou des associés d'une exploitation agricole à responsabilité limitée.
" } }, "LEGIARTI000006307755": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "60", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307755", "URL": "article/LEGI/ARTI/00/00/06/30/77/LEGIARTI000006307755.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0060AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000037615804", "#text": "Arrêté du 9 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037615201", "@nortexte": "CPAE1830717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-09" }, { "@id": "LEGITEXT000039661215", "#text": "Arrêté du 18 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039656489", "@nortexte": "CPAE1936648A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-18" }, { "@id": "LEGIARTI000039661220", "@num": "1", "#text": "Arrêté du 18 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039656489", "@nortexte": "CPAE1936648A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-18" }, { "#text": "CGI 8", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 38 sexdecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000033613405", "@num": "103", "#text": "Code général des impôts, CGI. - art. 103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307007", "@num": "1655 ter", "#text": "Code général des impôts, CGI. - art. 1655 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304059", "@num": "238 bis M", "#text": "Code général des impôts, CGI. - art. 238 bis M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Livre des procédures fiscales L53 (2è al. du CGI 60)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179864", "@fin": "2007-09-01", "#text": "DETERMINATION DES BENEFICES NETS INDUSTRIELS ET COMMERCIAUX.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048116811", "@fin": "1979-07-01", "@num": "60", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307755", "@fin": "1982-01-01", "@num": "60", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307756", "@fin": "1999-03-31", "@num": "60", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006307757", "@fin": "2999-01-01", "@num": "60", "@etat": "VIGUEUR", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le bénéfice des sociétés visées à l'article 8 est déterminé, dans tous les cas, dans les conditions prévues pour les exploitants individuels et, en outre, suivant des modalités particulières fixées par décret pour celles de ces sociétés qui sont admises au régime du forfait (1).
\n
Ces sociétés sont tenues aux obligations qui incombent normalement aux exploitants individuels et la procédure de vérification des déclarations est suivie directement entre l'administration et lesdites sociétés.
\n
1) Annexe III, art. 38 sexdexies.
\n
" } }, "LEGIARTI000006307756": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "60", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307756", "URL": "article/LEGI/ARTI/00/00/06/30/77/LEGIARTI000006307756.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0060AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGITEXT000037615804", "#text": "Arrêté du 9 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037615201", "@nortexte": "CPAE1830717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-09" }, { "@id": "LEGITEXT000039661215", "#text": "Arrêté du 18 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039656489", "@nortexte": "CPAE1936648A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-18" }, { "@id": "LEGIARTI000039661220", "@num": "1", "#text": "Arrêté du 18 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039656489", "@nortexte": "CPAE1936648A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-18" }, { "#text": "CGI 8", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000033613405", "@num": "103", "#text": "Code général des impôts, CGI. - art. 103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307007", "@num": "1655 ter", "#text": "Code général des impôts, CGI. - art. 1655 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304059", "@num": "238 bis M", "#text": "Code général des impôts, CGI. - art. 238 bis M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315030", "@num": "L53", "#text": "Livre des procédures fiscales - art. L53 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L53 (2è al. du CGI 60)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Réponse ministérielle 1997-08-22 5G-13-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199128", "@fin": "2999-01-01", "#text": "B : Associés en nom des sociétés de personnes et membres des sociétés en participation", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197189", "@fin": "2999-01-01", "#text": "4 : Fixation du bénéfice imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000048116811", "@fin": "1979-07-01", "@num": "60", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307755", "@fin": "1982-01-01", "@num": "60", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307756", "@fin": "1999-03-31", "@num": "60", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006307757", "@fin": "2999-01-01", "@num": "60", "@etat": "VIGUEUR", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le bénéfice des sociétés visées à l'article 8 est déterminé, dans tous les cas, dans les conditions prévues pour les exploitants individuels et, en outre, suivant des modalités particulières fixées par décret pour celles de ces sociétés qui sont admises au régime du forfait (1).
\n
Ces sociétés sont tenues aux obligations qui incombent normalement aux exploitants individuels (2).
\n
(1) Voir Annexe III, art. 38 sexdecies.
\n
(2) Voir également livre des procédures fiscales, art. L 53.
" } }, "LEGIARTI000006307757": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "60", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307757", "URL": "article/LEGI/ARTI/00/00/06/30/77/LEGIARTI000006307757.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0060AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006320268", "@num": "7", "#text": "Loi - art. 7 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209044", "#text": "Loi 98-1266 1998-12-30 art. 7 IV Finances pour 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGITEXT000037615804", "#text": "Arrêté du 9 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037615201", "@nortexte": "CPAE1830717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-09" }, { "@id": "LEGITEXT000039661215", "#text": "Arrêté du 18 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039656489", "@nortexte": "CPAE1936648A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-18" }, { "@id": "LEGIARTI000039661220", "@num": "1", "#text": "Arrêté du 18 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039656489", "@nortexte": "CPAE1936648A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-18" }, { "@id": "LEGIARTI000033613405", "@num": "103", "#text": "Code général des impôts, CGI. - art. 103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307007", "@num": "1655 ter", "#text": "Code général des impôts, CGI. - art. 1655 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304059", "@num": "238 bis M", "#text": "Code général des impôts, CGI. - art. 238 bis M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307033", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L53 (2è al. du CGI 60)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199128", "@fin": "2999-01-01", "#text": "B : Associés en nom des sociétés de personnes et membres des sociétés en participation", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197189", "@fin": "2999-01-01", "#text": "4 : Fixation du bénéfice imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000048116811", "@fin": "1979-07-01", "@num": "60", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307755", "@fin": "1982-01-01", "@num": "60", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307756", "@fin": "1999-03-31", "@num": "60", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006307757", "@fin": "2999-01-01", "@num": "60", "@etat": "VIGUEUR", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le bénéfice des sociétés visées à l'article 8 est déterminé, dans tous les cas, dans les conditions prévues pour les exploitants individuels.
\n
Ces sociétés sont tenues aux obligations qui incombent normalement aux exploitants individuels.
" } }, "LEGIARTI000006315029": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L52 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315029", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315029.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL052ABXXXXXAB" } }, "NOTA": { "CONTENU": "
(1) Ces dispositions s'appliquent aux contrôles pour lesquels la première intervention sur place a lieu à compter du 1er janvier 2000.
\n
" }, "LIENS": { "LIEN": [ { "#text": "Instruction 2000-02-03 13L-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000762233", "#text": "Loi 99-1172 1999-12-30 art. 90 II", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716519", "@num": "6", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 6 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006304059", "@num": "238 bis M", "#text": "Code général des impôts, CGI. - art. 238 bis M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315953", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180032", "@fin": "2999-01-01", "#text": "1° : Garanties accordées au contribuable en matière de vérification", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163090", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315028", "@fin": "2002-01-01", "@num": "L52 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315029", "@fin": "2999-01-01", "@num": "L52 A", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions de l'article L. 52 ne s'appliquent pas aux personnes morales ni aux sociétés visées à l'article 238 bis M du code général des impôts à l'actif desquelles sont inscrits des titres de placement ou de participation pour un montant total d'au moins 7 600 000 € (1).

\n
\n
" } }, "LEGIARTI000019288267": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-12-30", "DATE_DEBUT": "2008-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000019288267", "URL": "article/LEGI/ARTI/00/00/19/28/82/LEGIARTI000019288267.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019268564", "@num": "2", "#text": "Arrêté du 29 juillet 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019266927", "@nortexte": "JUSC0816756A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-29" }, { "@id": "LEGIARTI000019284997", "@num": "30", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000019873456", "#text": "Arrêté du 4 décembre 2008 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872341", "@nortexte": "ECET0827171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-04" }, { "@id": "LEGIARTI000049383928", "@num": "Annexe", "#text": "Arrêté du 4 mai 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740732", "@nortexte": "DEVU0907625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "@id": "LEGIARTI000022740076", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@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": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@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": "LEGIARTI000017629693", "@num": "49 septies ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies ZX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014592", "@num": "151 octies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020034310", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020011799", "@num": "208 C ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 C ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288260", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613405", "@num": "103", "#text": "Code général des impôts, CGI. - art. 103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988296", "@num": "150 UA", "#text": "Code général des impôts, CGI. - art. 150 UA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815743", "@num": "150 UB", "#text": "Code général des impôts, CGI. - art. 150 UB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302789", "@num": "150 VF", "#text": "Code général des impôts, CGI. - art. 150 VF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516026", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046673777", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988773", "@num": "154", "#text": "Code général des impôts, CGI. - art. 154 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308033", "@num": "162", "#text": "Code général des impôts, CGI. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110127", "@num": "1663 bis", "#text": "Code général des impôts, CGI. - art. 1663 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061684", "@num": "200 B", "#text": "Code général des impôts, CGI. - art. 200 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303397", "@num": "202 ter", "#text": "Code général des impôts, CGI. - art. 202 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303431", "@num": "208 quinquies", "#text": "Code général des impôts, CGI. - art. 208 quinquies (V)", "@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": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (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": "LEGIARTI000022171914", "@num": "234 terdecies", "#text": "Code général des impôts, CGI. - art. 234 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304059", "@num": "238 bis M", "#text": "Code général des impôts, CGI. - art. 238 bis M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304093", "@num": "238 octies B", "#text": "Code général des impôts, CGI. - art. 238 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194865", "@num": "238 quater J", "#text": "Code général des impôts, CGI. - art. 238 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194844", "@num": "238 quater M", "#text": "Code général des impôts, CGI. - art. 238 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309269", "@num": "239 bis AA", "#text": "Code général des impôts, CGI. - art. 239 bis AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304107", "@num": "239 ter", "#text": "Code général des impôts, CGI. - art. 239 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@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": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381821", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (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": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@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": "LEGIARTI000024188625", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@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 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@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": "LEGIARTI000006307023", "@num": "6", "#text": "Code général des impôts, CGI. - art. 6", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307757", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302509", "@num": "73 D", "#text": "Code général des impôts, CGI. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466069", "@num": "730 bis", "#text": "Code général des impôts, CGI. - art. 730 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988603", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623071", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842105", "@num": "885 O", "#text": "Code général des impôts, CGI. - art. 885 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "Code général des impôts, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293882", "@num": "75", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297912", "@num": "41 novovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356812", "@num": "41 septdecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297859", "@num": "41 septdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297867", "@num": "41 septdecies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies W (Ab)", "@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": "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": "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": "LEGIARTI000025625093", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020850273", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759960", "@num": "170 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810404", "@num": "L214-80", "#text": "Code monétaire et financier - art. L214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597210", "@num": "D731-25", "#text": "Code rural - art. D731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000048098323", "@fin": "1979-07-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307033", "@fin": "1980-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307034", "@fin": "1982-09-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307035", "@fin": "1986-01-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307036", "@fin": "1988-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307037", "@fin": "1990-06-15", "@num": "8", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307038", "@fin": "1995-10-27", "@num": "8", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307039", "@fin": "1996-05-12", "@num": "8", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307040", "@fin": "1999-03-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307041", "@fin": "2006-01-06", "@num": "8", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307042", "@fin": "2008-08-06", "@num": "8", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288267", "@fin": "2011-12-30", "@num": "8", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091848", "@fin": "2012-05-07", "@num": "8", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025842591", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sous réserve des dispositions de l'article 6, les associés des sociétés en nom collectif et les commandités des sociétés en commandite simple sont, lorsque ces sociétés n'ont pas opté pour le régime fiscal des sociétés de capitaux, personnellement soumis à l'impôt sur le revenu pour la part de bénéfices sociaux correspondant à leurs droits dans la société. En cas de démembrement de la propriété de tout ou partie des parts sociales, l'usufruitier est soumis à l'impôt sur le revenu pour la quote-part correspondant aux droits dans les bénéfices que lui confère sa qualité d'usufruitier. Le nu-propriétaire n'est pas soumis à l'impôt sur le revenu à raison du résultat imposé au nom de l'usufruitier.

\n
\n

Il en est de même, sous les mêmes conditions :

\n
\n

1° Des membres des sociétés civiles qui ne revêtent pas, en droit ou en fait, l'une des formes de sociétés visées à l'article 206 1 et qui, sous réserve des exceptions prévues à l'article 239 ter, ne se livrent pas à une exploitation ou à des opérations visées aux articles 34 et 35 ;

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\n

2° Des membres des sociétés en participation-y compris les syndicats financiers-qui sont indéfiniment responsables et dont les noms et adresses ont été indiqués à l'administration ;

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\n

3° Des membres des sociétés à responsabilité limitée qui ont opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié ou dans celles prévues par l'article 239 bis AA.

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\n

4° De l'associé unique d'une société à responsabilité limitée lorsque cet associé est une personne physique ;

\n
\n

5° De l'associé unique ou des associés d'une exploitation agricole à responsabilité limitée ;

6° Des membres des sociétés anonymes, des sociétés par actions simplifiées et des sociétés à responsabilité limitée qui ont opté pour le régime fiscal des sociétés de personnes dans les conditions prévues par l'article 239 bis AB.

\n
" } }, "LEGIARTI000025091848": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-05-07", "DATE_DEBUT": "2011-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000025091848", "URL": "article/LEGI/ARTI/00/00/25/09/18/LEGIARTI000025091848.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019268564", "@num": "2", "#text": "Arrêté du 29 juillet 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019266927", "@nortexte": "JUSC0816756A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-29" }, { "@id": "LEGIARTI000019873456", "#text": "Arrêté du 4 décembre 2008 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872341", "@nortexte": "ECET0827171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-04" }, { "@id": "LEGIARTI000049383928", "@num": "Annexe", "#text": "Arrêté du 4 mai 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740732", "@nortexte": "DEVU0907625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "@id": "LEGIARTI000022740076", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000025062791", "@num": "36", "#text": "LOI n°2011-1978 du 28 décembre 2011 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@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": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@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": "LEGIARTI000017629693", "@num": "49 septies ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies ZX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014592", "@num": "151 octies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020034310", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020011799", "@num": "208 C ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 C ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288260", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613405", "@num": "103", "#text": "Code général des impôts, CGI. - art. 103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988296", "@num": "150 UA", "#text": "Code général des impôts, CGI. - art. 150 UA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815743", "@num": "150 UB", "#text": "Code général des impôts, CGI. - art. 150 UB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302789", "@num": "150 VF", "#text": "Code général des impôts, CGI. - art. 150 VF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516026", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046673777", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988773", "@num": "154", "#text": "Code général des impôts, CGI. - art. 154 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308033", "@num": "162", "#text": "Code général des impôts, CGI. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110127", "@num": "1663 bis", "#text": "Code général des impôts, CGI. - art. 1663 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061684", "@num": "200 B", "#text": "Code général des impôts, CGI. - art. 200 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303397", "@num": "202 ter", "#text": "Code général des impôts, CGI. - art. 202 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303431", "@num": "208 quinquies", "#text": "Code général des impôts, CGI. - art. 208 quinquies (V)", "@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": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (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": "LEGIARTI000022171914", "@num": "234 terdecies", "#text": "Code général des impôts, CGI. - art. 234 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304059", "@num": "238 bis M", "#text": "Code général des impôts, CGI. - art. 238 bis M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304093", "@num": "238 octies B", "#text": "Code général des impôts, CGI. - art. 238 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194865", "@num": "238 quater J", "#text": "Code général des impôts, CGI. - art. 238 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194844", "@num": "238 quater M", "#text": "Code général des impôts, CGI. - art. 238 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309269", "@num": "239 bis AA", "#text": "Code général des impôts, CGI. - art. 239 bis AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304107", "@num": "239 ter", "#text": "Code général des impôts, CGI. - art. 239 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@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": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381821", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (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": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@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": "LEGIARTI000024188625", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@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 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@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": "LEGIARTI000006307023", "@num": "6", "#text": "Code général des impôts, CGI. - art. 6", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307757", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302509", "@num": "73 D", "#text": "Code général des impôts, CGI. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466069", "@num": "730 bis", "#text": "Code général des impôts, CGI. - art. 730 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988603", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623071", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842105", "@num": "885 O", "#text": "Code général des impôts, CGI. - art. 885 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "Code général des impôts, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293882", "@num": "75", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297912", "@num": "41 novovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356812", "@num": "41 septdecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297859", "@num": "41 septdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297867", "@num": "41 septdecies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies W (Ab)", "@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": "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": "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": "LEGIARTI000025625093", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020850273", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759960", "@num": "170 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810404", "@num": "L214-80", "#text": "Code monétaire et financier - art. L214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597210", "@num": "D731-25", "#text": "Code rural - art. D731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024460240", "@num": "L4041-1", "#text": "Code de la santé publique - art. L4041-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000048098323", "@fin": "1979-07-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307033", "@fin": "1980-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307034", "@fin": "1982-09-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307035", "@fin": "1986-01-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307036", "@fin": "1988-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307037", "@fin": "1990-06-15", "@num": "8", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307038", "@fin": "1995-10-27", "@num": "8", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307039", "@fin": "1996-05-12", "@num": "8", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307040", "@fin": "1999-03-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307041", "@fin": "2006-01-06", "@num": "8", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307042", "@fin": "2008-08-06", "@num": "8", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288267", "@fin": "2011-12-30", "@num": "8", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091848", "@fin": "2012-05-07", "@num": "8", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025842591", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il en est de même, sous les mêmes conditions :

2° Des membres des sociétés en participation-y compris les syndicats financiers-qui sont indéfiniment responsables et dont les noms et adresses ont été indiqués à l'administration ;

4° De l'associé unique d'une société à responsabilité limitée lorsque cet associé est une personne physique ;

5° De l'associé unique ou des associés d'une exploitation agricole à responsabilité limitée ;

7° Nonobstant les dispositions du 1°, des membres des sociétés interprofessionnelles de soins ambulatoires mentionnées à l'article L. 4041-1 du code de la santé publique.

\n
" } }, "LEGIARTI000025842591": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2012-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000025842591", "URL": "article/LEGI/ARTI/00/00/25/84/25/LEGIARTI000025842591.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019268564", "@num": "2", "#text": "Arrêté du 29 juillet 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019266927", "@nortexte": "JUSC0816756A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-29" }, { "@id": "LEGIARTI000019873456", "#text": "Arrêté du 4 décembre 2008 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872341", "@nortexte": "ECET0827171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-04" }, { "@id": "LEGIARTI000049383928", "@num": "Annexe", "#text": "Arrêté du 4 mai 2009 - art. 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art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@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": "LEGIARTI000017629693", "@num": "49 septies ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies ZX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014592", "@num": "151 octies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020034310", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020011799", "@num": "208 C ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 C ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288260", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613405", "@num": "103", "#text": "Code général des impôts, CGI. - art. 103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988296", "@num": "150 UA", "#text": "Code général des impôts, CGI. - art. 150 UA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815743", "@num": "150 UB", "#text": "Code général des impôts, CGI. - art. 150 UB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302789", "@num": "150 VF", "#text": "Code général des impôts, CGI. - art. 150 VF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516026", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046673777", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988773", "@num": "154", "#text": "Code général des impôts, CGI. - art. 154 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308033", "@num": "162", "#text": "Code général des impôts, CGI. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110127", "@num": "1663 bis", "#text": "Code général des impôts, CGI. - art. 1663 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061684", "@num": "200 B", "#text": "Code général des impôts, CGI. - art. 200 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303397", "@num": "202 ter", "#text": "Code général des impôts, CGI. - art. 202 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303431", "@num": "208 quinquies", "#text": "Code général des impôts, CGI. - art. 208 quinquies (V)", "@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": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (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": "LEGIARTI000022171914", "@num": "234 terdecies", "#text": "Code général des impôts, CGI. - art. 234 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304059", "@num": "238 bis M", "#text": "Code général des impôts, CGI. - art. 238 bis M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304093", "@num": "238 octies B", "#text": "Code général des impôts, CGI. - art. 238 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194865", "@num": "238 quater J", "#text": "Code général des impôts, CGI. - art. 238 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194844", "@num": "238 quater M", "#text": "Code général des impôts, CGI. - art. 238 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309269", "@num": "239 bis AA", "#text": "Code général des impôts, CGI. - art. 239 bis AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304107", "@num": "239 ter", "#text": "Code général des impôts, CGI. - art. 239 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@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": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381821", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (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": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@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": "LEGIARTI000024188625", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@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 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@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": "LEGIARTI000006307023", "@num": "6", "#text": "Code général des impôts, CGI. - art. 6", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307757", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302509", "@num": "73 D", "#text": "Code général des impôts, CGI. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466069", "@num": "730 bis", "#text": "Code général des impôts, CGI. - art. 730 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988603", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623071", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842105", "@num": "885 O", "#text": "Code général des impôts, CGI. - art. 885 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "Code général des impôts, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293882", "@num": "75", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297912", "@num": "41 novovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356812", "@num": "41 septdecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297859", "@num": "41 septdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297867", "@num": "41 septdecies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies W (Ab)", "@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": "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": "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": "LEGIARTI000025625093", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020850273", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759960", "@num": "170 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810404", "@num": "L214-80", "#text": "Code monétaire et financier - art. L214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597210", "@num": "D731-25", "#text": "Code rural - art. D731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024460240", "@num": "L4041-1", "#text": "Code de la santé publique - art. L4041-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000048098323", "@fin": "1979-07-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307033", "@fin": "1980-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307034", "@fin": "1982-09-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307035", "@fin": "1986-01-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307036", "@fin": "1988-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307037", "@fin": "1990-06-15", "@num": "8", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307038", "@fin": "1995-10-27", "@num": "8", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307039", "@fin": "1996-05-12", "@num": "8", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307040", "@fin": "1999-03-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307041", "@fin": "2006-01-06", "@num": "8", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307042", "@fin": "2008-08-06", "@num": "8", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288267", "@fin": "2011-12-30", "@num": "8", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091848", "@fin": "2012-05-07", "@num": "8", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025842591", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il en est de même, sous les mêmes conditions :

1° Des membres des sociétés civiles qui ne revêtent pas, en droit ou en fait, l'une des formes de sociétés visées au 1 de l'article 206 et qui, sous réserve des exceptions prévues à l'article 239 ter, ne se livrent pas à une exploitation ou à des opérations visées aux articles 34 et 35 ;

2° Des membres des sociétés en participation-y compris les syndicats financiers-qui sont indéfiniment responsables et dont les noms et adresses ont été indiqués à l'administration ;

3° Des membres des sociétés à responsabilité limitée qui ont opté pour le régime fiscal des sociétés de personnes dans les conditions prévues au IV de l'article 3 du décret n° 55-594 du 20 mai 1955 modifié ou dans celles prévues par l'article 239 bis AA ;

4° De l'associé unique d'une société à responsabilité limitée lorsque cet associé est une personne physique ;

5° De l'associé unique ou des associés d'une exploitation agricole à responsabilité limitée ;

7° Nonobstant les dispositions du 1°, des membres des sociétés interprofessionnelles de soins ambulatoires mentionnées à l'article L. 4041-1 du code de la santé publique.

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" } }, "LEGIARTI000028312252": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L57 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2013-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000028312252", "URL": "article/LEGI/ARTI/00/00/28/31/22/LEGIARTI000028312252.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2013-1117 du 6 décembre 2013 article 51 II : Les présentes dispositions s'appliquent aux contrôles pour lesquels un avis de vérification a été adressé à compter du 8 décembre 2013.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028280623", "@num": "51", "#text": "LOI n°2013-1117\n du 6 décembre 2013 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028278976", "@nortexte": "JUSX1310649L", "@numtexte": "2013-1117", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-06" }, { "@id": "LEGIARTI000006304059", "@num": "238 bis M", "#text": "Code général des impôts, CGI. - art. 238 bis M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315035", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180034", "@fin": "2999-01-01", "#text": "I : Procédure de redressement contradictoire", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163091", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014039", "@fin": "2013-12-08", "@num": "L57 A", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312252", "@fin": "2017-01-01", "@num": "L57 A", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033815142", "@fin": "2999-01-01", "@num": "L57 A", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-En cas de vérification de comptabilité d'une entreprise ou d'un contribuable exerçant une activité industrielle ou commerciale dont le chiffre d'affaires est inférieur à 1 526 000 € s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place ou de fournir le logement, ou à 460 000 € s'il s'agit d'autres entreprises ou d'un contribuable se livrant à une activité non commerciale dont le chiffre d'affaires ou le montant annuel des recettes brutes est inférieur à 460 000 €, l'administration répond dans un délai de soixante jours à compter de la réception des observations du contribuable faisant suite à la proposition de rectification mentionnée au premier alinéa de l'article L. 57. Le défaut de notification d'une réponse dans ce délai équivaut à une acceptation des observations du contribuable.

II.-Le délai de réponse mentionné au I ne s'applique pas :

1° Aux personnes morales ni aux sociétés mentionnées à l'article 238 bis M du code général des impôts à l'actif desquelles sont inscrits des titres de placement ou de participation pour un montant total égal ou supérieur à 7 600 000 € ;

2° En cas de graves irrégularités privant de valeur probante la comptabilité.

\n
" } }, "LEGIARTI000033815142": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L57 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033815142", "URL": "article/LEGI/ARTI/00/00/33/81/51/LEGIARTI000033815142.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033782225", "@num": "14", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000006304059", "@num": "238 bis M", "#text": "Code général des impôts, CGI. - art. 238 bis M", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315035", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180034", "@fin": "2999-01-01", "#text": "I : Procédure de redressement contradictoire", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163091", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014039", "@fin": "2013-12-08", "@num": "L57 A", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312252", "@fin": "2017-01-01", "@num": "L57 A", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033815142", "@fin": "2999-01-01", "@num": "L57 A", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – En cas de vérification de comptabilité ou d'examen de comptabilité d'une entreprise ou d'un contribuable exerçant une activité industrielle ou commerciale dont le chiffre d'affaires est inférieur à 1 526 000 € s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place ou de fournir le logement, ou à 460 000 € s'il s'agit d'autres entreprises ou d'un contribuable se livrant à une activité non commerciale dont le chiffre d'affaires ou le montant annuel des recettes brutes est inférieur à 460 000 €, l'administration répond dans un délai de soixante jours à compter de la réception des observations du contribuable faisant suite à la proposition de rectification mentionnée au premier alinéa de l'article L. 57. Le défaut de notification d'une réponse dans ce délai équivaut à une acceptation des observations du contribuable.

II. – Le délai de réponse mentionné au I ne s'applique pas :

2° En cas de graves irrégularités privant de valeur probante la comptabilité.

" } }, "LEGIARTI000048098323": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048098323", "URL": "article/LEGI/ARTI/00/00/48/09/83/LEGIARTI000048098323.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Créé par le décret n° 50-478 du 6 avril 1950, publié au JORF du 30 avril 1950.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000019268564", "@num": "2", "#text": "Arrêté du 29 juillet 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019266927", "@nortexte": "JUSC0816756A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-29" }, { "@id": "LEGIARTI000019873456", "#text": "Arrêté du 4 décembre 2008 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872341", "@nortexte": "ECET0827171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-04" }, { "@id": "LEGIARTI000049383928", "@num": "Annexe", "#text": "Arrêté du 4 mai 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740732", "@nortexte": "DEVU0907625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "@id": "LEGIARTI000022740076", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "#text": "CGI 34, 35, 206 1, 6, 239 bis A, 239 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@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": "LEGIARTI000043891855", "@num": "1", "#text": "Décret n°2021-1021 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884664", "@nortexte": "ECOP2035339D", "@numtexte": "2021-1021", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@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": "LEGIARTI000017629693", "@num": "49 septies ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies ZX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014592", "@num": "151 octies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020034310", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020011799", "@num": "208 C ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 C ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288260", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613405", "@num": "103", "#text": "Code général des impôts, CGI. - art. 103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988296", "@num": "150 UA", "#text": "Code général des impôts, CGI. - art. 150 UA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815743", "@num": "150 UB", "#text": "Code général des impôts, CGI. - art. 150 UB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302789", "@num": "150 VF", "#text": "Code général des impôts, CGI. - art. 150 VF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516026", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046673777", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988773", "@num": "154", "#text": "Code général des impôts, CGI. - art. 154 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308033", "@num": "162", "#text": "Code général des impôts, CGI. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110127", "@num": "1663 bis", "#text": "Code général des impôts, CGI. - art. 1663 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061684", "@num": "200 B", "#text": "Code général des impôts, CGI. - art. 200 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303397", "@num": "202 ter", "#text": "Code général des impôts, CGI. - art. 202 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303431", "@num": "208 quinquies", "#text": "Code général des impôts, CGI. - art. 208 quinquies (V)", "@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": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (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": "LEGIARTI000022171914", "@num": "234 terdecies", "#text": "Code général des impôts, CGI. - art. 234 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304059", "@num": "238 bis M", "#text": "Code général des impôts, CGI. - art. 238 bis M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304093", "@num": "238 octies B", "#text": "Code général des impôts, CGI. - art. 238 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194865", "@num": "238 quater J", "#text": "Code général des impôts, CGI. - art. 238 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194844", "@num": "238 quater M", "#text": "Code général des impôts, CGI. - art. 238 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309269", "@num": "239 bis AA", "#text": "Code général des impôts, CGI. - art. 239 bis AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@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": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381821", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (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": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@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": "LEGIARTI000024188625", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@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 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@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": "LEGIARTI000006307757", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817535", "@num": "69 D", "#text": "Code général des impôts, CGI. - art. 69 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302509", "@num": "73 D", "#text": "Code général des impôts, CGI. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466069", "@num": "730 bis", "#text": "Code général des impôts, CGI. - art. 730 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988603", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623071", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842105", "@num": "885 O", "#text": "Code général des impôts, CGI. - art. 885 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "Code général des impôts, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293882", "@num": "75", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297912", "@num": "41 novovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356812", "@num": "41 septdecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297859", "@num": "41 septdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297867", "@num": "41 septdecies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies W (Ab)", "@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": "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": "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": "LEGIARTI000025625093", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020850273", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759960", "@num": "170 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810404", "@num": "L214-80", "#text": "Code monétaire et financier - art. L214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597210", "@num": "D731-25", "#text": "Code rural - art. D731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 55-594 1955-05-20 ART. 3 IV", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162770", "@fin": "1988-12-31", "#text": "DISPOSITIONS GENERALES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048098323", "@fin": "1979-07-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307033", "@fin": "1980-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307034", "@fin": "1982-09-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307035", "@fin": "1986-01-01", "@num": "8", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307036", "@fin": "1988-12-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307037", "@fin": "1990-06-15", "@num": "8", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307038", "@fin": "1995-10-27", "@num": "8", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307039", "@fin": "1996-05-12", "@num": "8", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307040", "@fin": "1999-03-31", "@num": "8", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307041", "@fin": "2006-01-06", "@num": "8", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307042", "@fin": "2008-08-06", "@num": "8", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288267", "@fin": "2011-12-30", "@num": "8", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091848", "@fin": "2012-05-07", "@num": "8", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025842591", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sous réserve des dispositions de l’article 6, les associés des sociétés en nom collectif et les commandités des sociétés en commandite simple sont, lorsque ces sociétés n’ont pas opté pour le régime fiscal des sociétés de capitaux, personnellement soumis à l’impôt sur le revenu des personnes physiques (taxe proportionnelle et surtaxe progressive) pour la part de bénéfices sociaux correspondant à leurs droits dans la société.
\nIl en est de même, sous les mêmes conditions :
\n1° Des membres des sociétés civiles qui ne revêtent pas, en droit ou en fait, l’une des formes de sociétés visées au paragraphe 1 de l’article 206 du présent code et qui ne se livrent pas à une exploitation ou à des opérations visées aux articles 34 et 35 ci-après ;
\n2° Des membres des associations en participation — y compris les syndicats financiers — ou des sociétés de copropriétaires de navires qui sont indéfiniment responsables et dont les noms et adresses ont été indiqués à l’administration.

" } }, "LEGIARTI000048116811": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "60", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048116811", "URL": "article/LEGI/ARTI/00/00/48/11/68/LEGIARTI000048116811.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000037615804", "#text": "Arrêté du 9 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037615201", "@nortexte": "CPAE1830717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-09" }, { "@id": "LEGITEXT000039661215", "#text": "Arrêté du 18 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039656489", "@nortexte": "CPAE1936648A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-18" }, { "@id": "LEGIARTI000039661220", "@num": "1", "#text": "Arrêté du 18 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039656489", "@nortexte": "CPAE1936648A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-18" }, { "@id": "LEGIARTI000033613405", "@num": "103", "#text": "Code général des impôts, CGI. - art. 103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307007", "@num": "1655 ter", "#text": "Code général des impôts, CGI. - art. 1655 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304059", "@num": "238 bis M", "#text": "Code général des impôts, CGI. - art. 238 bis M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L53 (2è al. du CGI 60)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179864", "@fin": "2007-09-01", "#text": "DETERMINATION DES BENEFICES NETS INDUSTRIELS ET COMMERCIAUX.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048116811", "@fin": "1979-07-01", "@num": "60", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307755", "@fin": "1982-01-01", "@num": "60", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307756", "@fin": "1999-03-31", "@num": "60", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006307757", "@fin": "2999-01-01", "@num": "60", "@etat": "VIGUEUR", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le bénéfice des sociétés et associations visées à l’article 8 ci-dessus est déterminé, dans tous les cas, dans les conditions prévues pour les exploitants individuels imposables d’après le montant de leur bénéfice réel.

Ces sociétés et associations sont tenues aux obligations qui incombent normalement aux exploitants individuels et la procédure de vérification des déclarations est suivie directement entre l’inspecteur et lesdites sociétés ou associations.

" } }, "LEGIARTI000006304056": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 bis L", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1979-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006304056", "URL": "article/LEGI/ARTI/00/00/06/30/40/LEGIARTI000006304056.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0238DMXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006273260", "@num": "6", "#text": "Loi n°79-1102 du 21 décembre 1979 - art. 6 (V) JORF 22 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000049383928", "@num": "Annexe", "#text": "Arrêté du 4 mai 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740732", "@nortexte": "DEVU0907625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "@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": "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": "LEGIARTI000017629693", "@num": "49 septies ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies ZX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@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": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381821", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (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": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@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": "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": "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": "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": "LEGIARTI000020850273", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179607", "@fin": "2999-01-01", "#text": "I quinquies : Régime fiscal des sociétés créées de fait", "@debut": "1979-12-22" } ] }, "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": "LEGIARTI000006304056", "@fin": "2999-01-01", "@num": "238 bis L", "@etat": "VIGUEUR", "@debut": "1979-12-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les bénéfices réalisés par les sociétés créées de fait sont imposés selon les règles prévues au présent code pour les sociétés en participation.
\n
" } }, "LEGIARTI000006307887": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "151 nonies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1980-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307887", "URL": "article/LEGI/ARTI/00/00/06/30/78/LEGIARTI000006307887.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0151ALXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 38", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 69 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 8", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 8 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 93", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273260", "@num": "6", "#text": "Loi n°79-1102 du 21 décembre 1979 - art. 6 (V) JORF 22 DECEMBRE 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "LEGIARTI000006273366", "@num": "12", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 12 (P) JORF 31 DECEMBRE 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006273471", "@num": "4", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000020194692", "@num": "238 quater E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 quater E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046673777", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029775566", "@num": "151 sexies", "#text": "Code général des impôts, CGI. - art. 151 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000037988080", "@num": "199 ter B", "#text": "Code général des impôts, CGI. - art. 199 ter 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": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815713", "@num": "70", "#text": "Code général des impôts, CGI. - art. 70 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029626071", "@num": "74-0 E ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 E ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297925", "@num": "41-0 A ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41-0 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179865", "@fin": "1989-07-14", "#text": "DETERMINATION DES BENEFICES OU REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006307887", "@fin": "1983-12-30", "@num": "151 nonies", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307888", "@fin": "1988-12-28", "@num": "151 nonies", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307889", "@fin": "1989-12-30", "@num": "151 nonies", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307890", "@fin": "2003-12-31", "@num": "151 nonies", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307891", "@fin": "2005-12-31", "@num": "151 nonies", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307892", "@fin": "2007-12-29", "@num": "151 nonies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014555", "@fin": "2008-04-03", "@num": "151 nonies", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620136", "@fin": "2008-12-29", "@num": "151 nonies", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020033993", "@fin": "2009-01-01", "@num": "151 nonies", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058444", "@fin": "2009-04-10", "@num": "151 nonies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549378", "@fin": "2018-01-01", "@num": "151 nonies", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036429038", "@fin": "2018-06-23", "@num": "151 nonies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037099936", "@fin": "2999-01-01", "@num": "151 nonies", "@etat": "VIGUEUR", "@debut": "2018-06-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Lorsqu'un contribuable exerce son activité professionnelle dans le cadre d'une société dont les bénéfices sont, en application des articles 8 et 8 ter, soumis en son nom à l'impôt sur le revenu dans la catégorie des bénéfices agricoles réels, des bénéfices industriels ou commerciaux ou des bénéfices non commerciaux, ses droits ou parts dans la société sont considérés notamment pour l'application des articles 38, 69 quater et 93, comme des éléments d'actif affectés à l'exercice de la profession.
\n
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II. En cas de transmission à titre gratuit à une personne physique de droits sociaux considérés, en application du I, comme des éléments d'actif affectés à l'exercice de la profession, la plus-value n'est pas immédiatement imposée si le bénéficiaire de la transmission prend l'engagement de calculer la plus-value réalisée à l'occasion de la cession ou de la transmission ultérieure de ces droits par rapport à leur valeur d'acquisition par le précédent associé.
\n
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n° 51-247 du 1er mars 1951 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFTEXT000000517644", "#text": "Loi n°52-1252 du 24 novembre 1952", "@sens": "source", "@cidtexte": "JORFTEXT000000517644", "@numtexte": "52-1252", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1952-11-24" }, { "@id": "JORFTEXT000000320409", "#text": "Loi n° 65-566 du 12 juillet 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFTEXT000000878012", "#text": "Loi n°67-1172 du 22 décembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000878012", "@numtexte": "67-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-22" }, { "@id": "JORFTEXT000000693424", "#text": "Loi n°70-1199 du 21 décembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFTEXT000000505634", "#text": "Décret n° 72-788 du 28 août 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000505634", "@numtexte": "72-788", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1972-08-28" }, { "@id": "JORFTEXT000000695769", "#text": "Décret n°72-1116 du 8 décembre 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000695769", "@numtexte": "72-1116", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-08" }, { "@id": "JORFTEXT000000509759", "#text": "Loi n°73-1196 du 27 décembre 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000509759", "@numtexte": "73-1196", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1973-12-27" }, { "@id": "JORFTEXT000000684537", "#text": "Loi n°73-1229 du 31 décembre 1973", "@sens": "source", 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1975", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFTEXT000000888309", "#text": "Loi n°76-448 du 24 mai 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000888309", "@numtexte": "76-448", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-05-24" }, { "@id": "JORFTEXT000000879848", "#text": "Loi n°76-660 du 19 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000879848", "@numtexte": "76-660", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "JORFTEXT000000522254", "#text": "Loi n°76-1232 du 29 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000699569", "#text": "Loi n°76-1234 du 29 décembre 1976", "@sens": "source", "@cidtexte": 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"JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "JORFTEXT000000333072", "#text": "Loi n° 77-1468 du 30 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000333072", "@numtexte": "77-1468", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000704549", "#text": "LOI n° 77-1467 du 30 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFARTI000001310727", "@num": "70", "#text": "LOI n° 77-1467 du 30 décembre 1977 - art. 70", "@sens": "source", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000331293", "#text": "Décret n° 77-1519 du 31 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000331293", "@numtexte": "77-1519", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "JORFTEXT000000339242", "#text": "Loi n° 78-763 du 19 juillet 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "JORFTEXT000000335323", "#text": "Décret n°78-884 du 22 août 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000335323", "@numtexte": "78-884", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1978-08-22" }, { "@id": "JORFTEXT000000522721", "#text": "Loi n°78-1240 du 29 décembre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFARTI000002481013", "@num": "23", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 23", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000886458", "#text": "LOI n° 78-1239 du 29 décembre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFARTI000001496337", "@num": "2", "#text": "LOI n° 78-1239 du 29 décembre 1978 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000684775", "#text": "Loi n°79-32 du 16 janvier 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000684775", "@numtexte": "79-32", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-01-16" }, { "@id": "JORFTEXT000000696786", "#text": "Décret n°79-71 du 23 janvier 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000696786", "@numtexte": "79-71", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-01-23" }, { "@id": "JORFTEXT000000337222", "#text": "Décret n°79-200 du 5 mars 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000337222", "@numtexte": "79-200", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-05" }, { "@id": "JORFTEXT000000696395", "#text": "Décret n°79-517 du 30 juin 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000696395", "@numtexte": "79-517", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-06-30" }, { "@id": "JORFTEXT000000319508", "#text": "Loi n°79-525 du 3 juillet 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000319508", "@numtexte": "79-525", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-07-03" }, { "@id": "JORFTEXT000000886676", "#text": "Loi n°79-594 du 13 juillet 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "JORFARTI000001691573", "@num": "27", "#text": "Loi n°79-594 du 13 juillet 1979 - art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "JORFTEXT000000696415", "#text": "Décret n°79-638 du 27 juillet 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000696415", "@numtexte": "79-638", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-07-27" }, { "@id": "JORFTEXT000000877967", "#text": "Décret n°79-866 du 4 octobre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000877967", "@numtexte": "79-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-10-04" }, { "@id": "JORFTEXT000000516622", "#text": "Loi n°79-1102 du 21 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFARTI000002480759", "@num": "4", "#text": "Loi n°79-1102 du 21 décembre 1979 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFARTI000001689517", "@num": "6", "#text": "Loi n°79-1102 du 21 décembre 1979 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFARTI000002480760", "@num": "8", "#text": "Loi n°79-1102 du 21 décembre 1979 - art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFTEXT000000703693", "#text": "Décret n°79-1119 du 21 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000703693", "@numtexte": "79-1119", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-12-21" }, { "@id": "JORFTEXT000000519328", "#text": "Décret n°79-1164 du 29 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000519328", "@numtexte": "79-1164", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-12-29" }, { "@id": "JORFTEXT000000701759", "#text": "Décret n°79-1163 du 29 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000701759", "@numtexte": "79-1163", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-12-29" }, { "@id": "JORFTEXT000000886763", "#text": "LOI n° 80-1 du 4 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886763", "@numtexte": "80-1", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-04" }, { "@id": "JORFTEXT000000886764", "#text": "Loi n° 80-10 du 10 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000002293699", "@num": "1", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001117595", "@num": "10", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000002293700", "@num": "19", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001522105", "@num": "21", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001310464", "@num": "24", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000002293701", "@num": "28", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 28", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001884474", "@num": "31", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001117596", "@num": "32", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 32", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000002293702", "@num": "34", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 34", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001496207", "@num": "4", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001310463", "@num": "6", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFTEXT000000705191", "#text": "Loi n°80-30 du 18 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001115519", "@num": "10", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002292151", "@num": "11", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001883437", "@num": "12", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002080177", "@num": "16", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 16", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002292152", "@num": "17", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002503811", "@num": "19", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001691970", "@num": "22", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 22", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001310692", "@num": "23", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 23", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001691971", "@num": "24", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002292150", "@num": "3", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002478035", "@num": "6", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002478087", "@num": "63", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 63", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001496388", "@num": "67", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 67", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001310696", "@num": "68", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 68", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001696578", "@num": "69", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 69", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001883435", "@num": "7", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001696579", "@num": "75", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 75", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002292157", "@num": "79", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 79", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001116671", "@num": "80", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002078282", "@num": "82", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 82", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001883441", "@num": "83", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 83", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001696664", "@num": "96", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 96", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000878128", "#text": "Décret n°80-131 du 12 février 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000878128", "@numtexte": "80-131", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-02-12" }, { "@id": "JORFTEXT000000328908", "#text": "Décret n°80-329 du 7 mai 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000328908", "@numtexte": "80-329", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-05-07" }, { "@id": "JORFTEXT000000886426", "#text": "Loi n°80-335 du 12 mai 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886426", "@numtexte": "80-335", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-05-12" }, { "@id": "JORFTEXT000000693865", "#text": "Règlement Européen n°80-1224 du 28 mai 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000693865", "@nortexte": "380R1224", "@numtexte": "80-1224", "@typelien": "MODIFIE", "@naturetexte": "REGLEMENTEUROPEEN", "@datesignatexte": "1980-05-28" }, { "@id": "JORFTEXT000000696620", "#text": "Décret n°80-450 du 23 juin 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000696620", "@numtexte": "80-450", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-06-23" }, { "@id": "JORFTEXT000000516991", "#text": "Loi n°80-495 du 2 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000516991", "@numtexte": "80-495", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-02" }, { "@id": "JORFTEXT000000705202", "#text": "Loi n° 80-502 du 4 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705202", "@numtexte": "80-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-04" }, { "@id": "JORFTEXT000000886864", "#text": "Loi n° 80-531 du 15 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "JORFTEXT000000886865", "#text": "Loi n°80-545 du 17 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886865", "@numtexte": "80-545", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "JORFTEXT000000862271", "#text": "Décret n°80-789 du 3 octobre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000862271", "@numtexte": "80-789", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-10-03" }, { "@id": "JORFTEXT000000681111", "#text": "Décret n°80-824 du 17 octobre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000681111", "@numtexte": "80-824", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-10-17" }, { "@id": "JORFTEXT000000339466", "#text": "Loi n°80-834 du 24 octobre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339466", "@numtexte": "80-834", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-10-24" }, { "@id": "JORFTEXT000000503246", "#text": "Décret n° 80-854 du 30 octobre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000503246", "@numtexte": "80-854", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-10-30" }, { "@id": "JORFTEXT000000681355", "#text": "Décret n°80-895 du 13 novembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000681355", "@numtexte": "80-895", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-13" }, { "@id": "JORFTEXT000000308083", "#text": "Décret n°80-922 du 21 novembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000308083", "@numtexte": "80-922", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "JORFTEXT000000681809", "#text": "Décret n°80-921 du 21 novembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000681809", "@numtexte": "80-921", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "JORFTEXT000000878785", "#text": "Décision du 2 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000878785", "@typelien": "MODIFIE", "@naturetexte": "DECISION_CC", "@datesignatexte": "1980-12-02" }, { "@id": "JORFTEXT000000859212", "#text": "Décret n°80-986 du 8 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000859212", "@numtexte": "80-986", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-08" }, { "@id": "JORFTEXT000000861052", "#text": "Décret n°80-1014 du 15 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000861052", "@numtexte": "80-1014", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-15" }, { "@id": "JORFTEXT000000308847", "#text": "Décret n°80-1063 du 23 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000308847", "@numtexte": "80-1063", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-23" }, { "@id": "JORFTEXT000000339458", "#text": "Loi n°80-1055 du 23 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339458", "@numtexte": "80-1055", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-23" }, { "@id": "JORFTEXT000000683785", "#text": "Décret n°80-1079 du 24 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000683785", "@numtexte": "80-1079", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-24" }, { "@id": "JORFTEXT000000304852", "#text": "Décret n°80-1086 du 29 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000304852", "@numtexte": "80-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-29" }, { "@id": "JORFTEXT000000339460", "#text": "Loi n°80-1094 du 30 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000002293752", "@num": "1", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000002292025", "@num": "10", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000002479894", "@num": "11", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001117604", "@num": "12", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001691959", "@num": "13", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001884479", "@num": "16", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 16", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001884480", "@num": "19", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001522106", "@num": "2", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001117602", "@num": "4", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001310472", "@num": "5", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000002081326", "@num": "52", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 52", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000002292032", "@num": "53", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 53", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001310545", "@num": "54", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001310547", "@num": "57", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 57", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001691964", "@num": "59", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 59", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001691958", "@num": "6", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001496255", "@num": "61", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 61", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001117603", "@num": "8", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFTEXT000000502552", "#text": "Décret n°81-17 du 10 janvier 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000502552", "@numtexte": "81-17", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-01-10" }, { "@id": "JORFTEXT000000519504", "#text": "Décret n°81-89 du 29 janvier 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000519504", "@numtexte": "81-89", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-01-29" }, { "@id": "JORFTEXT000000508538", "#text": "Décret n°81-120 du 6 février 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000508538", "@numtexte": "81-120", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-02-06" }, { "@id": "JORFTEXT000000684876", "#text": "Décret n°81-257 du 18 mars 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000684876", "@numtexte": "81-257", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000684877", "#text": "Décret n°81-263 du 18 mars 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000684877", "@numtexte": "81-263", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000311298", "#text": "Décret n°81-276 du 18 mars 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000311298", "@numtexte": "81-276", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000685109", "#text": "Décret n°81-277 du 18 mars 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000685109", "@numtexte": "81-277", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000858029", "#text": "Décret n°81-358 du 15 avril 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000858029", "@numtexte": "81-358", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-04-15" }, { "@id": "JORFTEXT000000703606", "#text": "Décret n°81-479 du 12 mai 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000703606", "@numtexte": "81-479", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "JORFTEXT000000701797", "#text": "Décret n°81-620 du 20 mai 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000701797", "@numtexte": "81-620", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-20" }, { "@id": "JORFARTI000036127756", "@num": "1", "#text": "Décision n°2017-676 QPC du 1er décembre 2017 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036127735", "@nortexte": "CSCX1733944S", "@numtexte": "2017-676 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-12-01" }, { "@id": "JORFARTI000036127736", "#text": "Décision n°2017-676 QPC du 1er décembre 2017 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036127735", "@nortexte": "CSCX1733944S", "@numtexte": "2017-676 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-12-01" }, { "@id": "LEGIARTI000006293983", "@num": "102 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293984", "@num": "102 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295289", "@num": "102 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293985", "@num": "102 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293987", "@num": "102 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293988", "@num": "102 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293989", "@num": "102 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295294", "@num": "102 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295296", "@num": "102 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293990", "@num": "102 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293991", "@num": "102 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295271", "@num": "125", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 125 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295275", "@num": "126", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 126 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295301", "@num": "134 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 134 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294090", "@num": "134 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 134 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295285", "@num": "135", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 135 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295341", "@num": "140 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294095", "@num": "140 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293676", "@num": "16 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 16 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294259", "@num": "171 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294247", "@num": "171 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294248", "@num": "171 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 S (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294249", "@num": "171 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294250", "@num": "171 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295433", "@num": "171 V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 V (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294252", "@num": "171 W", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 W (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294253", "@num": "171 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294254", "@num": "171 Y", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 Y (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294258", "@num": "171 Z", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 Z (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295427", "@num": "171 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295438", "@num": "178 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 178 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295439", "@num": "178 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 178 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295440", "@num": "178 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 178 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294366", "@num": "201 quater A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 201 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294367", "@num": "201 quater B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 201 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294368", "@num": "201 quater C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 201 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295584", "@num": "242 septies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 septies I (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295564", "@num": "242-0 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294446", "@num": "242-0 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295571", "@num": "242-0 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294448", "@num": "242-0 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294453", "@num": "242-0 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294454", "@num": "242-0 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294456", "@num": "242-0 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294457", "@num": "242-0 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295596", "@num": "253", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 253 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295131", "@num": "27", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294757", "@num": "292 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 292 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294759", "@num": "292 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 292 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295665", "@num": "294 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 294 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295669", "@num": "294 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 294 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295671", "@num": "294 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 294 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295692", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295697", "@num": "304", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 304 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295707", "@num": "305", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295716", "@num": "310", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295728", "@num": "310 HA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HA (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295730", "@num": "310 HB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294821", "@num": "310 HB bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294823", "@num": "310 HB quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294828", "@num": "310 HB quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294826", "@num": "310 HB septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294824", "@num": "310 HB sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294822", "@num": "310 HB ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295732", "@num": "310 HE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295738", "@num": "310 HR", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HR (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295740", "@num": "310 HS", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HS (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295749", "@num": "317 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293713", "@num": "32 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 32 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293714", "@num": "32 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 32 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295862", "@num": "327 AB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 AB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295864", "@num": "327 AC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 AC (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295830", "@num": "327 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295832", "@num": "327 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295833", "@num": "327 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295833", "@num": "327 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295838", "@num": "327 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 H (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295853", "@num": "327 VA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 VA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295854", "@num": "327 VB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 VB (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295858", "@num": "327 Z", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 Z (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296004", "@num": "342", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 342 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296007", "@num": "345", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 345 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296022", "@num": "347", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 347 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296049", "@num": "363 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296056", "@num": "363 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296060", "@num": "363 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295950", "@num": "363 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295953", "@num": "363 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296067", "@num": "363 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296072", "@num": "363 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295955", "@num": "363 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295956", "@num": "363 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 U (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295957", "@num": "363 V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 V (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295958", "@num": "363 W", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 W (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295959", "@num": "363 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296094", "@num": "364", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 364 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296099", "@num": "365", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296105", "@num": "366", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 366 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296107", "@num": "367", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 367 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296115", "@num": "368 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 368 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296150", "@num": "371 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295083", "@num": "371 AB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AB (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295084", "@num": "371 AC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AC (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296153", "@num": "371 AD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296155", "@num": "371 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296157", "@num": "371 AF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AF (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296159", "@num": "371 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296161", "@num": "371 AH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AH (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296131", "@num": "371 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295034", "@num": "371 EA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 EA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295056", "@num": "371 LA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 LA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295057", "@num": "371 LB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 LB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295059", "@num": "371 LC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 LC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295060", "@num": "371 LD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 LD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295061", "@num": "371 LE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 LE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296138", "@num": "371 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295067", "@num": "371 QA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 QA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296145", "@num": "371 Y", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 Y (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296165", "@num": "374", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 374 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295134", "@num": "38 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 38 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296324", "@num": "384 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296344", "@num": "388", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 388 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296355", "@num": "396 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296361", "@num": "396 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296370", "@num": "396 quindecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 quindecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296243", "@num": "396 ter A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296264", "@num": "403", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 403 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296268", "@num": "405", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 405 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296269", "@num": "406", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 406 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296252", "@num": "409", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 409 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295156", "@num": "48", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 48 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295165", "@num": "74 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295195", "@num": "81", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295209", "@num": "84", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 84 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295215", "@num": "90", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 90 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296513", "@num": "10 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296515", "@num": "10 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296521", "@num": "10 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296523", "@num": "10 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296526", "@num": "10 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296528", "@num": "10 GA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 GA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296988", "@num": "111 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 duodecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296984", "@num": "111 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296990", "@num": "111 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 terdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297005", "@num": "120", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 120 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297023", "@num": "143 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 143 S (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297025", "@num": "143 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 143 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297033", "@num": "144 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 144 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297048", "@num": "155", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 155 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297069", "@num": "169 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 169 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297080", "@num": "178 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297081", "@num": "178 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 K (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297083", "@num": "181", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 181 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297087", "@num": "182", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 182 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297135", "@num": "219 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297138", "@num": "219 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297145", "@num": "252", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 252 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297163", "@num": "266 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 266 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297170", "@num": "280 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 280 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297268", "@num": "305", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 305 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297270", "@num": "306", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 306 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297272", "@num": "309", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 309 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297273", "@num": "310", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 310 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297274", "@num": "311", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 311 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297275", "@num": "312", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 312 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297276", "@num": "313", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297277", "@num": "313 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297294", "@num": "313 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297278", "@num": "313 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297280", "@num": "313 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297281", "@num": "313 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297282", "@num": "313 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297284", "@num": "313 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297287", "@num": "313 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299404", "@num": "322 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299351", "@num": "322 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299352", "@num": "322 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299353", "@num": "322 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299354", "@num": "322 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299355", "@num": "322 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297327", "@num": "331-0 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331-0 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297347", "@num": "333-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297404", "@num": "344 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 J (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297415", "@num": "348 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 348 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299825", "@num": "361", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 361 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299835", "@num": "365", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 365 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296651", "@num": "38 sexdecies P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296676", "@num": "38 sexdecies T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296696", "@num": "39 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296698", "@num": "39 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299868", "@num": "396", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 396 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299887", "@num": "404 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 404 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299890", "@num": "404 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 404 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299893", "@num": "404 CA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 404 CA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299895", "@num": "405 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 405 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299900", "@num": "405 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 405 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299922", "@num": "406 A 16 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 A 16 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299904", "@num": "406 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297809", "@num": "41 sexdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296721", "@num": "41 sexdecies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297811", "@num": "41 sexdecies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297814", "@num": "41 sexdecies D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297818", "@num": "41 sexdecies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296723", "@num": "41 sexdecies F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299989", "@num": "445", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 445 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296822", "@num": "46 quaterdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298394", "@num": "46 quaterdecies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296826", "@num": "46 quaterdecies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296831", "@num": "46 quaterdecies F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296833", "@num": "46 quaterdecies G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296838", "@num": "46 quaterdecies H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296840", "@num": "46 quaterdecies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296812", "@num": "49 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296957", "@num": "88", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 88 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298737", "@num": "96 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298738", "@num": "96 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298739", "@num": "96 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296970", "@num": "98 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 98 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311346", "@num": "1003", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1003 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311348", "@num": "1007", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1007 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311350", "@num": "1007 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1007 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311358", "@num": "1010", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1010 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", 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"LEGIARTI000006313307", "@num": "1917", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1917 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313310", "@num": "1918", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1918 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313317", "@num": "1924", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1924 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313319", "@num": "1925", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1925 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { 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"2999-01-01" }, { "@id": "LEGIARTI000006308275", "@num": "194", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 194 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308282", "@num": "195", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 195 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313398", "@num": "1962", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1962 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313401", "@num": "1964", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1964 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313403", "@num": "1965 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1965 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313409", "@num": "1965 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1965 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313410", "@num": "1965 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1965 D (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313412", "@num": "1965 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1965 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", 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"@id": "LEGIARTI000006307208", "@num": "96 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 96 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311222", "@num": "967", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 967 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307213", "@num": "98", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 98 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311245", "@num": "980 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 980 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311260", "@num": "982", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 982 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307216", "@num": "99", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 99 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293331", "@num": "161", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 161 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293333", "@num": "171", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 171 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293337", "@num": "174", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 174 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293339", "@num": "177", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 177 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293282", "@num": "23 V 12", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 23 V 12 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293389", "@num": "236", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 236 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293416", "@num": "288", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 288 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293420", "@num": "304", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 304 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293424", "@num": "305 AA", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 305 AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293441", "@num": "310 quinquies", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 310 quinquies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293449", "@num": "310 undecies", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 310 undecies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293291", "@num": "37", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 37 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293295", "@num": "39", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293300", "@num": "50", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 50 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293310", "@num": "67", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 67 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293320", "@num": "79", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 79 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293323", "@num": "83", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293326", "@num": "89", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 89 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949951", "@num": "1003", "#text": "Code général des impôts, CGI. - art. 1003 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364435", "@num": "1507", "#text": "Code général des impôts, CGI. - art. 1507 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464799", "@num": "1507", "#text": "Code général des impôts, CGI. - art. 1507 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311740", "@num": "1508", "#text": "Code général des impôts, CGI. - art. 1508 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654123", "@num": "1515", "#text": "Code général des impôts, CGI. - art. 1515 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817221", "@num": "1515", "#text": "Code général des impôts, CGI. - art. 1515 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812191", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464758", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195992", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993370", "@num": "1790", "#text": "Code général des impôts, CGI. - art. 1790 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873053", "@num": "1825 C", "#text": "Code général des impôts, CGI. - art. 1825 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044051169", "@num": "290", "#text": "Code général des impôts, CGI. - art. 290 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195617", "@num": "290", "#text": "Code général des impôts, CGI. - art. 290 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027978371", "@num": "553 bis", "#text": "Code général des impôts, CGI. - art. 553 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382114", "@num": "553 bis", "#text": "Code général des impôts, CGI. - art. 553 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189080", "@num": "553 bis", "#text": "Code général des impôts, CGI. - art. 553 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517853", "@num": "773", "#text": "Code général des impôts, CGI. - art. 773 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518856", "@num": "310 HB quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238602", "@num": "371 LA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 LA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238595", "@num": "371 LB", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 LB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238588", "@num": "371 LC", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 LC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042707459", "@num": "396 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024679192", "@num": "396 ter A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043695", "@num": "10 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347994", "@num": "322 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347990", "@num": "322 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°81-866 du 15 septembre 1981", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "CODIFICATION", "CODE GENERAL DES IMPOTS", "CGI", "ALCOOL", "TIMBRE", "FORCE DE DISSUASION", "MINE", "ORDURE MENAGERE", "DOM", "TAXE PROFESSIONNELLE", "AUTOMOBILE", "IMPOT SUR LE REVENU", "TVA", "PUBLICITE FONCIERE", "ENREGISTREMENT", "TAXE COMMUNALE", "RECOUVREMENT" ] }, "TITREFULL": "Décret n°81-866 du 15 septembre 1981 PORTANT INCORPORATION DANS LE CODE GENERAL DES IMPOTS DE DIVERS TEXTES MODIFIANT ET COMPLETANT CERTAINES DISPOSITIONS DE CE CODE,A COMPTER DU 01-07-1981" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000701296", "NUM": "81-866", "DATE_PUBLI": "1981-09-20", "DATE_TEXTE": "1981-09-15", "ORIGINE_PUBLI": "JORF du 20 septembre 1981", "PAGE_DEB_PUBLI": 2521, "PAGE_FIN_PUBLI": 2580 } }, "META_COMMUN": { "ID": "JORFTEXT000000701296", "URL": "texte/version/JORF/TEXT/00/00/00/70/12/JORFTEXT000000701296.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX981866" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000701296", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304059", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006304059", "liens_entrants": true }

Article 238 bis M AUTONOME VIGUEUR, en vigueur depuis le 22/12/1979 (Code général des impôts)