{ "article": { "LEGIARTI000006304123": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "239 sexies A", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1983-07-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006304123", "URL": "article/LEGI/ARTI/00/00/06/30/41/LEGIARTI000006304123.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0239AMXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 239 sexies, 208", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 10 juillet 1983", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1997-05-29 5G-8-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006273820", "@num": "32", "#text": "Loi n°82-1152 du 30 décembre 1982 - art. 32 (V) JORF 31 décembre 1982 en vigueur le 1er janvier 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000704427", "@numtexte": "82-1152", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-30" }, { "@id": "LEGIARTI000006320708", "@num": "29", "#text": "Loi - art. 29 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191649", "@fin": "2999-01-01", "#text": "1° : Opérations de crédit-bail réalisées par les sociétés immobilières pour le commerce et l'industrie et les sociétés agréées pour le financement des économies d'énergie", "@debut": "1983-07-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179621", "@fin": "2999-01-01", "#text": "XVI : Opérations de crédit-bail", "@debut": "1983-07-10" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304123", "@fin": "2000-03-31", "@num": "239 sexies A", "@etat": "ABROGE", "@debut": "1983-07-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions du I de l'article 239 sexies sont applicables aux locataires qui acquièrent des installations et des matériels qui leur sont donnés en crédit-bail par les sociétés agréées pour le financement des économies d'énergie mentionnées au 3° sexies de l'article 208.
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Ces sociétés doivent remplir les obligations prévues au II de l'article 239 sexies.
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" } }, "LEGIARTI000006273820": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "32", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1982-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006273820", "URL": "article/LEGI/ARTI/00/00/06/27/38/LEGIARTI000006273820.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECDXXXXXX032AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 239 sexies I, 208 sexies, 239 sexies II", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006846999", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "JORFTEXT000000704427", "#text": "LOI 82-1152 1982-12-30 Finances rectificative pour 1982 JORF 31 DECEMBRE 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000704427", "@numtexte": "82-1152", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-30" }, { "@id": "LEGIARTI000006307348", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307992", "@num": "158 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308526", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308570", "@num": "209 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308768", "@num": "223 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304123", "@num": "239 sexies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 sexies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310251", "@num": "698 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 698 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310622", "@num": "830", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 830 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000704427", "@num": "82-1152", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°82-1152 du 30 décembre 1982 DE FINANCES RECTIFICATIVE POUR 1982", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000704427", "@c_titre_court": "Loi n°82-1152 du 30 décembre 1982" }, { "@fin": "2999-01-01", "#text": "Loi n° 82-1152 du 30 décembre 1982 de finances rectificative pour 1982", "@debut": "1982-12-31", "@id_txt": "LEGITEXT000006068729", "@c_titre_court": "Loi n° 82-1152 du 30 décembre 1982" } ], "@date_publi": "1982-12-31", "@date_signature": "1982-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006273820", "@fin": "2999-01-01", "@num": "32", "@etat": "VIGUEUR", "@debut": "1982-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001101399", "@fin": "2999-01-01", "@num": "32", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Paragraphe modificateur
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II - Les dispositions de l'article 239 sexies I du code général des impôts sont applicables aux locataires qui acquièrent des installations ou des matériels qui leur sont donnés en crédit-bail par des sociétés agréées mentionnées à l'article 208-3° sexies du code précité. Ces sociétés doivent remplir les obligations prévues à l'article 239 sexies II du code précité.
\n
" } }, "LEGIARTI000006320708": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "29", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1999-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006320708", "URL": "article/LEGI/ARTI/00/00/06/32/07/LEGIARTI000006320708.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJHXXXXXX029AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000580717", "#text": "Loi 99-1173 1999-12-30 Finances rectificative pour 1999 JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000022336071", "@num": "106", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 106 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006307358", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308002", "@num": "158 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306394", "@num": "1594 F quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594 F quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308540", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308579", "@num": "209 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308782", "@num": "223 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304123", "@num": "239 sexies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 sexies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304137", "@num": "239 sexies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 sexies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302896", "@num": "39 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302922", "@num": "39 duodecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 duodecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302359", "@num": "39 quinquies I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134160", "@fin": "2999-01-01", "#text": "I : MESURES CONCERNANT LA FISCALITE.", "@debut": "1999-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114769", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "1999-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084619", "@fin": "2999-01-01", "#text": "Deuxième partie : MOYENS DES SERVICES ET DISPOSITIONS SPECIALES", "@debut": "1999-12-31" } ] }, "@cid": "JORFTEXT000000580717", "@nor": "ECOX9900133L", "@num": "99-1173", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi de finances rectificative pour 1999 (n° 99-1173 du 30 décembre 1999)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000580717", "@c_titre_court": "Loi n° 99-1173 du 30 décembre 1999" }, { "@fin": "2999-01-01", "#text": "Loi n° 99-1173 du 30 décembre 1999 de finances rectificative pour 1999 (1)", "@debut": "1999-12-31", "@id_txt": "LEGITEXT000005628931", "@c_titre_court": "Loi n° 99-1173 du 30 décembre 1999" } ], "@date_publi": "1999-12-31", "@date_signature": "1999-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006320708", "@fin": "2999-01-01", "@num": "29", "@etat": "VIGUEUR", "@debut": "1999-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
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II. - Un décret fixe les modalités d'application du I.
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III. - Les dispositions du 1° du I s'appliquent aux exercices ouverts à compter du 1er janvier 2000 et les dispositions des 2° et 3° du I s'appliquent à compter du 1er janvier 2000.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006320708", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304123", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006273820", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304123", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006304123", "liens_entrants": true }

Article 239 sexies A AUTONOME ABROGE, en vigueur du 10/07/1983 au 31/03/2000 (Code général des impôts)