{ "article": { "LEGIARTI000006307745": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "54 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-07-09", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307745", "URL": "article/LEGI/ARTI/00/00/06/30/77/LEGIARTI000006307745.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0054ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 223 quinquies", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "CGI 39 5", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 36", "@sens": "source", "@typelien": "CITATION" }, { "@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": "LEGIARTI000034387974", "@num": "223", "#text": "Code général des impôts, CGI. - art. 223 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308747", "@num": "223 quinquies", "#text": "Code général des impôts, CGI. - art. 223 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293719", "@num": "36", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043644632", "@num": "4 J", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 4 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "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": "LEGIARTI000006307745", "@fin": "1987-07-09", "@num": "54 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307746", "@fin": "2011-01-01", "@num": "54 quater", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000021657803", "@fin": "2999-01-01", "@num": "54 quater", "@etat": "VIGUEUR", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises sont tenues de fournir, à l'appui de la déclaration de leurs résultats de chaque exercice, le relevé détaillé des catégories de dépenses visées à l'article 39-5 (1).
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1) Pour les renseignements que doit comporter ce relevé, voir Annexe II, art. 36.
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" } }, "LEGIARTI000006293719": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "36", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1996-07-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006293719", "URL": "article/LEGI/ARTI/00/00/06/29/37/LEGIARTI000006293719.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0036AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006330214", "@num": "1", "#text": "Décret n°96-632 du 16 juillet 1996 - art. 1 () JORF 18 juillet 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000173689", "@nortexte": "BUDF9620653D", "@numtexte": "96-632", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-07-16" }, { "@id": "LEGIARTI000006307745", "@num": "54 quater", "#text": "Code général des impôts, CGI. - art. 54 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191220", "@fin": "2999-01-01", "#text": "9 : Contrôle des frais généraux - Obligations des entreprises", "@debut": "1996-07-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179186", "@fin": "2999-01-01", "#text": "I bis : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161970", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146655", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006293719", "@fin": "2999-01-01", "@num": "36", "@etat": "VIGUEUR", "@debut": "1996-07-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le relevé des frais généraux prévu à l'article 54 quater du code général des impôts doit comporter les renseignements propres à l'exercice pour lequel il est fourni et ceux qui se rapportent à l'exercice précédent.
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" } }, "LEGIARTI000006308747": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 quinquies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308747", "URL": "article/LEGI/ARTI/00/00/06/30/87/LEGIARTI000006308747.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223AEXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000596281", "#text": "Décret 2002-923 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006212781", "@num": "4", "#text": "Décret n°2002-923 du 6 juin 2002 - art. 4 () JORF 8 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006307555", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307745", "@num": "54 quater", "#text": "Code général des impôts, CGI. - art. 54 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162534", "@fin": "2999-01-01", "#text": "Section VII : Obligations des personnes morales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308745", "@fin": "1987-07-09", "@num": "223 quinquies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308746", "@fin": "2002-03-31", "@num": "223 quinquies", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006308747", "@fin": "2999-01-01", "@num": "223 quinquies", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsqu'il y a lieu à application des dispositions du dixième alinéa du 5 de l'article 39, les chiffres globaux, correspondant à chacune des catégories de dépenses visées audit article et qui doivent faire l'objet du relevé prévu à l'article 54 quater, qui est afférent à l'exercice en cause, sont communiqués à la plus proche assemblée générale des actionnaires sous la responsabilité des commissaires aux comptes.
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" } }, "LEGIARTI000020052274": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-06-20", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020052274", "URL": "article/LEGI/ARTI/00/00/20/05/22/LEGIARTI000020052274.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020042119", "@num": "60", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 60 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000028280615", "@num": "45", "#text": "LOI n° 2013-1117 du 6 décembre 2013 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028278976", "@nortexte": "JUSX1310649L", "@numtexte": "2013-1117", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-06" }, { "@id": "LEGITEXT000030478972", "#text": "ARRÊTÉ du 3 avril 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030478220", "@nortexte": "FCPE1408117A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-03" }, { "@id": "LEGIARTI000042263626", "@num": "1", "#text": "Décret n°2020-1088 du 24 août 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042263180", "@nortexte": "TRAT1814653D", "@numtexte": "2020-1088", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-24" }, { "@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": "LEGIARTI000047517813", "@num": "5", "#text": "Décret n°2023-329 du 2 mai 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047516714", "@nortexte": "ECOT2233340D", "@numtexte": "2023-329", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-02" }, { "@id": "LEGITEXT000050175148", "#text": "Décret n°2024-887 du 3 septembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050174666", "@nortexte": "TREL2417594D", "@numtexte": "2024-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-09-03" }, { "@id": "LEGIARTI000050738112", "@num": "2", "#text": "Arrêté du 4 décembre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733545", "@nortexte": "BCPS2422140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050740376", "@num": "D133-21", "#text": "Code de la sécurité sociale. - art. D133-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042263704", "@num": "R3113-34-1", "#text": "Code des transports - art. R3113-34-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042263832", "@num": "R3211-35-1", "#text": "Code des transports - art. R3211-35-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048163544", "@num": "116", "#text": "Code général des impôts, CGI. - art. 116 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292383", "@num": "1498 bis", "#text": "Code général des impôts, CGI. - art. 1498 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686414", "@num": "1668", "#text": "Code général des impôts, CGI. - art. 1668 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355581", "@num": "1668 B", "#text": "Code général des impôts, CGI. - art. 1668 B (V)", "@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": "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": "LEGIARTI000006308712", "@num": "220", "#text": "Code général des impôts, CGI. - art. 220 (V)", "@sens": "source", "@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": "LEGIARTI000048834056", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987441", "@num": "223 Q", "#text": "Code général des impôts, CGI. - art. 223 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781479", "@num": "223 quinquies B", "#text": "Code général des impôts, CGI. - art. 223 quinquies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171895", "@num": "234 duodecies", "#text": "Code général des impôts, CGI. - art. 234 duodecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304653", "@num": "302 septies A ter", "#text": "Code général des impôts, CGI. - art. 302 septies A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307743", "@num": "54 bis", "#text": "Code général des impôts, CGI. - art. 54 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307745", "@num": "54 quater", "#text": "Code général des impôts, CGI. - art. 54 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295285", "@num": "135", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 135 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294094", "@num": "139", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 139 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160724", "@num": "344 I-0 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 I-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299811", "@num": "359", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 359 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299617", "@num": "366 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 366 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027527700", "@num": "41-00 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362751", "@num": "46 quater-0 YP", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YP (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362739", "@num": "46 quater-0 YZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362726", "@num": "46 quater-0 ZY septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZY septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033104732", "@num": "46 quater-0 ZY undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZY undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298393", "@num": "46 quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894504", "@num": "48", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362699", "@num": "49 septies Q", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624736", "@num": "49 septies WB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies WB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038561759", "@num": "49 septies X", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies X (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625179", "@num": "49 septies YC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362668", "@num": "49 septies YO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YO (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029729013", "@num": "49 septies YS", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625160", "@num": "49 septies YV", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YV (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362648", "@num": "49 septies ZH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362621", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362590", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728940", "@num": "49 septies ZZJ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300305", "@num": "23 H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642422", "@num": "46 quindecies V", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quindecies V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356884", "@num": "49 septies ZZD", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 49 septies ZZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027748529", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038595845", "@num": "L16-0 BA", "#text": "Livre des procédures fiscales - art. L16-0 BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L66 (1er al. du CGI 223)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162534", "@fin": "2999-01-01", "#text": "Section VII : Obligations des personnes morales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048203628", "@fin": "1954-08-15", "@num": "223", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049539156", "@fin": "1979-07-01", "@num": "223", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308740", "@fin": "1983-12-30", "@num": "223", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308741", "@fin": "1999-03-31", "@num": "223", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308742", "@fin": "2009-01-01", "@num": "223", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052274", "@fin": "2015-06-20", "@num": "223", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752113", "@fin": "2017-04-08", "@num": "223", "@etat": "MODIFIE", "@debut": "2015-06-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034387974", "@fin": "2999-01-01", "@num": "223", "@etat": "VIGUEUR", "@debut": "2017-04-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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1. Les personnes morales et associations passibles de l'impôt sur les sociétés sont tenues de souscrire les déclarations prévues pour l'assiette de l'impôt sur le revenu en ce qui concerne les bénéfices industriels et commerciaux (régime de l'imposition d'après le bénéfice réel ou d'après le régime simplifié.

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Toutefois, la déclaration du bénéfice ou du déficit est faite dans les trois mois de la clôture de l'exercice. Si l'exercice est clos le 31 décembre ou si aucun exercice n'est clos au cours d'une année, la déclaration est à déposer jusqu'à une date fixée par décret et au plus tard le deuxième jour ouvré suivant le 1er mai.

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Elle précise les sommes dont les personnes morales demandent l'imputation sur le montant de leur cotisation en vertu du 1 de l'article 220.

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2. Les personnes morales et associations visées au 1 sont tenues de fournir, en même temps que leur déclaration de bénéfice ou de déficit, outre les pièces prévues à l'article 38 de l'annexe III au présent code :

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1° Les comptes rendus et les extraits des délibérations des conseils d'administration ou des actionnaires. Les entreprises d'assurances ou de réassurances, de capitalisation ou d'épargne remettent, en outre, un double du compte rendu détaillé et des tableaux annexes qu'elles fournissent à la direction des assurances ;

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2° Un état indiquant, sous une forme qui sera précisée par arrêté ministériel, les bénéfices répartis aux associés, actionnaires ou porteurs de parts, ainsi que les sommes ou valeurs mises à leur disposition au cours de la période retenue pour l'assiette de l'impôt sur les sociétés et présentant le caractère de revenus distribués au sens du VII de la 1re sous-section de la section II du chapitre I ci-dessus.

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3. Les personnes morales et associations passibles de l'impôt sur les sociétés sont tenues aux mêmes obligations que celles prévues aux articles 54 bis et 54 quater.

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" } }, "LEGIARTI000024181499": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4 J", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-13", "DATE_DEBUT": "2011-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000024181499", "URL": "article/LEGI/ARTI/00/00/24/18/14/LEGIARTI000024181499.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l'article 3 de l'arrêté du 12 octobre 2005 et de l'article 2 de l'arrêté du 10 mai 2010.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024159928", "@num": "1", "#text": "Arrêté du 9 juin 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024153097", "@nortexte": "EFIE1112236A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-09" }, { "@id": "LEGIARTI000022243757", "@num": "4 K", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 4 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301198", "@num": "4 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 4 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307745", "@num": "54 quater", "#text": "Code général des impôts, CGI. - art. 54 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179540", "@fin": "2999-01-01", "#text": "VIII : Contrôle des frais généraux. Obligations des entreprises", "@debut": "1982-02-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162376", "@fin": "2999-01-01", "#text": "Section I : Bénéfices industriels et commerciaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146900", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133783", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301188", "@fin": "1982-02-17", "@num": "4 J", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301189", "@fin": "1988-03-15", "@num": "4 J", "@etat": "MODIFIE", "@debut": "1982-02-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301190", "@fin": "1988-03-31", "@num": "4 J", "@etat": "MODIFIE", "@debut": "1988-03-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301191", "@fin": "1995-10-27", "@num": "4 J", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301192", "@fin": "2002-01-01", "@num": "4 J", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301193", "@fin": "2010-05-22", "@num": "4 J", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022243751", "@fin": "2011-06-12", "@num": "4 J", "@etat": "MODIFIE", "@debut": "2010-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024181499", "@fin": "2016-06-13", "@num": "4 J", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032694413", "@fin": "2021-06-12", "@num": "4 J", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043644632", "@fin": "2999-01-01", "@num": "4 J", "@etat": "VIGUEUR", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les entreprises exerçant une activité industrielle ou commerciale et soumises à l'impôt sur le revenu d'après leur bénéfice réel ainsi que les entreprises passibles de l'impôt sur les sociétés sont tenues de fournir, à l'appui de la déclaration des résultats de chaque exercice, le relevé détaillé des catégories de frais généraux prévu à l'article 54 quater du code général des impôts lorsque ces frais excèdent, pour une ou plusieurs desdites catégories, l'un des chiffres suivants :

1° 300 000 € ou 150 000 € pour l'ensemble des rémunérations directes ou indirectes versées aux 10 ou 5 personnes les mieux rémunérées, suivant que l'effectif du personnel dépasse ou non 200 salariés, ou 50 000 € pour l'une d'entre elles prise individuellement ;

2° 15 000 € pour les frais de voyage et de déplacement exposés par ces personnes ;

3° 30 000 € pour le total, d'une part, des dépenses et charges afférentes aux véhicules et autres biens dont elles peuvent disposer en dehors des locaux professionnels et, d'autre part, des dépenses et charges de toute nature afférentes aux immeubles qui ne sont pas affectés à l'exploitation ;

4° 3 000 € pour les cadeaux de toute nature, à l'exception des objets spécialement conçus pour la publicité et dont la valeur unitaire ne dépasse pas 65 €, toutes taxes comprises, par bénéficiaire ;

5° 6 100 € pour les frais de réception, y compris les frais de restaurant et de spectacles.

" } }, "LEGIARTI000025091904": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1763", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025091904", "URL": "article/LEGI/ARTI/00/00/25/09/19/LEGIARTI000025091904.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025062801", "@num": "41", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000006308599", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303469", "@num": "210 B", "#text": "Code général des impôts, CGI. - art. 210 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308669", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303698", "@num": "223 Q", "#text": "Code général des impôts, CGI. - art. 223 Q", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025064590", "@num": "238 octies C", "#text": "Code général des impôts, CGI. - art. 238 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302449", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302462", "@num": "54 octies", "#text": "Code général des impôts, CGI. - art. 54 octies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307745", "@num": "54 quater", "#text": "Code général des impôts, CGI. - art. 54 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302455", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049244419", "@fin": "1979-07-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313063", "@fin": "1983-12-30", "@num": "1763", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313064", "@fin": "1999-03-31", "@num": "1763", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313065", "@fin": "2002-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313066", "@fin": "2004-03-27", "@num": "1763", "@etat": "ABROGE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006313067", "@fin": "2005-12-31", "@num": "1763", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313068", "@fin": "2006-12-31", "@num": "1763", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313069", "@fin": "2010-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021682388", "@fin": "2012-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091904", "@fin": "2013-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949377", "@fin": "2013-12-08", "@num": "1763", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312317", "@fin": "2018-08-12", "@num": "1763", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312499", "@fin": "2018-12-31", "@num": "1763", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987699", "@fin": "2022-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044988292", "@fin": "2999-01-01", "@num": "1763", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

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

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

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

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

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

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

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

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

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

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

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

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

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026888045", "@num": "30", "#text": "LOI n°2012-1510\n du 29 décembre 2012 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000006308599", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303469", "@num": "210 B", "#text": "Code général des impôts, CGI. - art. 210 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308669", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303698", "@num": "223 Q", "#text": "Code général des impôts, CGI. - art. 223 Q", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025064590", "@num": "238 octies C", "#text": "Code général des impôts, CGI. - art. 238 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302449", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302462", "@num": "54 octies", "#text": "Code général des impôts, CGI. - art. 54 octies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307745", "@num": "54 quater", "#text": "Code général des impôts, CGI. - art. 54 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302455", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049244419", "@fin": "1979-07-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313063", "@fin": "1983-12-30", "@num": "1763", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313064", "@fin": "1999-03-31", "@num": "1763", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313065", "@fin": "2002-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313066", "@fin": "2004-03-27", "@num": "1763", "@etat": "ABROGE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006313067", "@fin": "2005-12-31", "@num": "1763", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313068", "@fin": "2006-12-31", "@num": "1763", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313069", "@fin": "2010-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021682388", "@fin": "2012-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091904", "@fin": "2013-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949377", "@fin": "2013-12-08", "@num": "1763", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312317", "@fin": "2018-08-12", "@num": "1763", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312499", "@fin": "2018-12-31", "@num": "1763", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987699", "@fin": "2022-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044988292", "@fin": "2999-01-01", "@num": "1763", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

\n
\n
\n

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

\n
\n
\n

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

\n
\n
\n

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

\n
\n
\n

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

\n
\n
\n

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

\n
\n
\n

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

\n
\n

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

\n
\n
\n

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

\n
\n
\n

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

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

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

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028280639", "@num": "61", "#text": "LOI n°2013-1117\n du 6 décembre 2013 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028278976", "@nortexte": "JUSX1310649L", "@numtexte": "2013-1117", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-06" }, { "@id": "LEGIARTI000006307887", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307874", "@num": "151 octies", "#text": "Code général des impôts, CGI. - art. 151 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308231", "@num": "172", "#text": "Code général des impôts, CGI. - art. 172 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308235", "@num": "172 bis", "#text": "Code général des impôts, CGI. - 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I. – Entraîne l'application d'une amende égale à 5 % des sommes omises le défaut de production ou le caractère inexact ou incomplet des documents suivants :

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

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

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

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

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

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

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

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

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\n
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art. 135 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294094", "@num": "139", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 139 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160724", "@num": "344 I-0 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 I-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299811", "@num": "359", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 359 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299617", "@num": "366 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 366 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027527700", "@num": "41-00 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362751", "@num": "46 quater-0 YP", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YP (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362739", "@num": "46 quater-0 YZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362726", "@num": "46 quater-0 ZY septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZY septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033104732", "@num": "46 quater-0 ZY undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZY undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298393", "@num": "46 quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894504", "@num": "48", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362699", "@num": "49 septies Q", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624736", "@num": "49 septies WB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies WB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038561759", "@num": "49 septies X", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies X (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625179", "@num": "49 septies YC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362668", "@num": "49 septies YO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YO (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029729013", "@num": "49 septies YS", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625160", "@num": "49 septies YV", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YV (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362648", "@num": "49 septies ZH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362621", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362590", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728940", "@num": "49 septies ZZJ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300305", "@num": "23 H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642422", "@num": "46 quindecies V", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quindecies V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356884", "@num": "49 septies ZZD", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 49 septies ZZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027748529", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038595845", "@num": "L16-0 BA", "#text": "Livre des procédures fiscales - art. L16-0 BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L66 (1er al. du CGI 223)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162534", "@fin": "2999-01-01", "#text": "Section VII : Obligations des personnes morales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048203628", "@fin": "1954-08-15", "@num": "223", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049539156", "@fin": "1979-07-01", "@num": "223", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308740", "@fin": "1983-12-30", "@num": "223", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308741", "@fin": "1999-03-31", "@num": "223", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308742", "@fin": "2009-01-01", "@num": "223", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052274", "@fin": "2015-06-20", "@num": "223", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752113", "@fin": "2017-04-08", "@num": "223", "@etat": "MODIFIE", "@debut": "2015-06-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034387974", "@fin": "2999-01-01", "@num": "223", "@etat": "VIGUEUR", "@debut": "2017-04-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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Toutefois, la déclaration du bénéfice ou du déficit est faite dans les trois mois de la clôture de l'exercice. Si l'exercice est clos le 31 décembre ou si aucun exercice n'est clos au cours d'une année, la déclaration est à déposer au plus tard le deuxième jour ouvré suivant le 1er mai.

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Elle précise les sommes dont les personnes morales demandent l'imputation sur le montant de leur cotisation en vertu du 1 de l'article 220.

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1° Les comptes rendus et les extraits des délibérations des conseils d'administration ou des actionnaires. Les entreprises d'assurances ou de réassurances, de capitalisation ou d'épargne remettent, en outre, un double du compte rendu détaillé et des tableaux annexes qu'elles fournissent à la direction des assurances ;

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3. Les personnes morales et associations passibles de l'impôt sur les sociétés sont tenues aux mêmes obligations que celles prévues aux articles 54 bis et 54 quater.

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" } }, "LEGIARTI000032694413": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4 J", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-06-12", "DATE_DEBUT": "2016-06-13" } }, "META_COMMUN": { "ID": "LEGIARTI000032694413", "URL": "article/LEGI/ARTI/00/00/32/69/44/LEGIARTI000032694413.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l'article 3 de l'arrêté du 12 octobre 2005.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032692242", "@num": "1", "#text": "Arrêté du 10 juin 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032677371", "@nortexte": "FCPE1607430A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2016-06-10" }, { "@id": "LEGIARTI000022243757", "@num": "4 K", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 4 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301198", "@num": "4 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 4 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307745", "@num": "54 quater", "#text": "Code général des impôts, CGI. - art. 54 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179540", "@fin": "2999-01-01", "#text": "VIII : Contrôle des frais généraux. Obligations des entreprises", "@debut": "1982-02-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162376", "@fin": "2999-01-01", "#text": "Section I : Bénéfices industriels et commerciaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146900", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133783", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301188", "@fin": "1982-02-17", "@num": "4 J", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301189", "@fin": "1988-03-15", "@num": "4 J", "@etat": "MODIFIE", "@debut": "1982-02-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301190", "@fin": "1988-03-31", "@num": "4 J", "@etat": "MODIFIE", "@debut": "1988-03-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301191", "@fin": "1995-10-27", "@num": "4 J", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301192", "@fin": "2002-01-01", "@num": "4 J", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301193", "@fin": "2010-05-22", "@num": "4 J", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022243751", "@fin": "2011-06-12", "@num": "4 J", "@etat": "MODIFIE", "@debut": "2010-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024181499", "@fin": "2016-06-13", "@num": "4 J", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032694413", "@fin": "2021-06-12", "@num": "4 J", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043644632", "@fin": "2999-01-01", "@num": "4 J", "@etat": "VIGUEUR", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

2° 15 000 € pour les frais de voyage et de déplacement exposés par ces personnes ;

4° 3 000 € pour les cadeaux de toute nature, à l'exception des objets spécialement conçus pour la publicité et dont la valeur unitaire ne dépasse pas 69 €, toutes taxes comprises, par bénéficiaire ;

5° 6 100 € pour les frais de réception, y compris les frais de restaurant et de spectacles.

" } }, "LEGIARTI000034387974": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-04-08" } }, "META_COMMUN": { "ID": "LEGIARTI000034387974", "URL": "article/LEGI/ARTI/00/00/34/38/79/LEGIARTI000034387974.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
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D133-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042263704", "@num": "R3113-34-1", "#text": "Code des transports - art. R3113-34-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042263832", "@num": "R3211-35-1", "#text": "Code des transports - art. R3211-35-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048163544", "@num": "116", "#text": "Code général des impôts, CGI. - art. 116 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292383", "@num": "1498 bis", "#text": "Code général des impôts, CGI. - art. 1498 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686414", "@num": "1668", "#text": "Code général des impôts, CGI. - art. 1668 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355581", "@num": "1668 B", "#text": "Code général des impôts, CGI. - art. 1668 B (V)", "@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": "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": "LEGIARTI000006308712", "@num": "220", "#text": "Code général des impôts, CGI. - art. 220", "@sens": "source", "@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": "LEGIARTI000048834056", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987441", "@num": "223 Q", "#text": "Code général des impôts, CGI. - art. 223 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781479", "@num": "223 quinquies B", "#text": "Code général des impôts, CGI. - art. 223 quinquies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171895", "@num": "234 duodecies", "#text": "Code général des impôts, CGI. - art. 234 duodecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304653", "@num": "302 septies A ter", "#text": "Code général des impôts, CGI. - art. 302 septies A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307743", "@num": "54 bis", "#text": "Code général des impôts, CGI. - art. 54 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307745", "@num": "54 quater", "#text": "Code général des impôts, CGI. - art. 54 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295285", "@num": "135", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 135 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294094", "@num": "139", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 139 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160724", "@num": "344 I-0 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 I-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299811", "@num": "359", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 359 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299617", "@num": "366 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 366 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027527700", "@num": "41-00 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362751", "@num": "46 quater-0 YP", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YP (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362739", "@num": "46 quater-0 YZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362726", "@num": "46 quater-0 ZY septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZY septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033104732", "@num": "46 quater-0 ZY undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZY undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298393", "@num": "46 quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894504", "@num": "48", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362699", "@num": "49 septies Q", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624736", "@num": "49 septies WB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies WB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038561759", "@num": "49 septies X", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies X (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625179", "@num": "49 septies YC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362668", "@num": "49 septies YO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YO (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029729013", "@num": "49 septies YS", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625160", "@num": "49 septies YV", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YV (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362648", "@num": "49 septies ZH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362621", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362590", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728940", "@num": "49 septies ZZJ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300305", "@num": "23 H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642422", "@num": "46 quindecies V", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quindecies V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356884", "@num": "49 septies ZZD", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 49 septies ZZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027748529", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038595845", "@num": "L16-0 BA", "#text": "Livre des procédures fiscales - art. L16-0 BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034383874", "@num": "L942-1", "#text": "Code de la sécurité sociale. - art. L942-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034382862", "@num": "L381-1", "#text": "Code des assurances - art. L381-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034381317", "@num": "L214-1", "#text": "Code de la mutualité - art. L214-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L66 (1er al. du CGI 223)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162534", "@fin": "2999-01-01", "#text": "Section VII : Obligations des personnes morales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048203628", "@fin": "1954-08-15", "@num": "223", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049539156", "@fin": "1979-07-01", "@num": "223", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308740", "@fin": "1983-12-30", "@num": "223", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308741", "@fin": "1999-03-31", "@num": "223", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308742", "@fin": "2009-01-01", "@num": "223", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052274", "@fin": "2015-06-20", "@num": "223", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752113", "@fin": "2017-04-08", "@num": "223", "@etat": "MODIFIE", "@debut": "2015-06-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034387974", "@fin": "2999-01-01", "@num": "223", "@etat": "VIGUEUR", "@debut": "2017-04-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toutefois, la déclaration du bénéfice ou du déficit est faite dans les trois mois de la clôture de l'exercice. Si l'exercice est clos le 31 décembre ou si aucun exercice n'est clos au cours d'une année, la déclaration est à déposer au plus tard le deuxième jour ouvré suivant le 1er mai.

Elle précise les sommes dont les personnes morales demandent l'imputation sur le montant de leur cotisation en vertu du 1 de l'article 220.

1° Les comptes rendus et les extraits des délibérations des conseils d'administration ou des actionnaires. Les entreprises d'assurances ou de réassurances, de capitalisation ou d'épargne, ainsi que les fonds de retraite professionnelle supplémentaire mentionnés à l'article L. 381-1 du code des assurances, les mutuelles ou unions de retraite professionnelle supplémentaire mentionnées à l'article L. 214-1 du code de la mutualité et les institutions de retraite professionnelle supplémentaire mentionnées à l'article L. 942-1 du code de la sécurité sociale remettent, en outre, un double du compte rendu détaillé et des tableaux annexes qu'elles fournissent à la direction des assurances ;

3. Les personnes morales et associations passibles de l'impôt sur les sociétés sont tenues aux mêmes obligations que celles prévues aux articles 54 bis et 54 quater.

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

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

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037309071", "@num": "8", "#text": "LOI n°2018-727 du 10 août 2018 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037307624", "@nortexte": "CPAX1730519L", "@numtexte": "2018-727", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-08-10" }, { "@id": "LEGIARTI000006307887", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307874", "@num": "151 octies", "#text": "Code général des impôts, CGI. - art. 151 octies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308231", "@num": "172", "#text": "Code général des impôts, CGI. - art. 172", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308235", "@num": "172 bis", "#text": "Code général des impôts, CGI. - art. 172 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308599", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303469", "@num": "210 B", "#text": "Code général des impôts, CGI. - art. 210 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308669", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308732", "@num": "221", "#text": "Code général des impôts, CGI. - art. 221", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308740", "@num": "223", "#text": "Code général des impôts, CGI. - art. 223", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303698", "@num": "223 Q", "#text": "Code général des impôts, CGI. - art. 223 Q", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025064590", "@num": "238 octies C", "#text": "Code général des impôts, CGI. - art. 238 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307720", "@num": "41", "#text": "Code général des impôts, CGI. - art. 41", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302449", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302462", "@num": "54 octies", "#text": "Code général des impôts, CGI. - art. 54 octies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307745", "@num": "54 quater", "#text": "Code général des impôts, CGI. - art. 54 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302455", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049244419", "@fin": "1979-07-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313063", "@fin": "1983-12-30", "@num": "1763", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313064", "@fin": "1999-03-31", "@num": "1763", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313065", "@fin": "2002-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313066", "@fin": "2004-03-27", "@num": "1763", "@etat": "ABROGE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006313067", "@fin": "2005-12-31", "@num": "1763", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313068", "@fin": "2006-12-31", "@num": "1763", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313069", "@fin": "2010-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021682388", "@fin": "2012-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091904", "@fin": "2013-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949377", "@fin": "2013-12-08", "@num": "1763", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312317", "@fin": "2018-08-12", "@num": "1763", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312499", "@fin": "2018-12-31", "@num": "1763", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987699", "@fin": "2022-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044988292", "@fin": "2999-01-01", "@num": "1763", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

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

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

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

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

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

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

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

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

" } }, "LEGIARTI000037987699": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1763", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2018-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000037987699", "URL": "article/LEGI/ARTI/00/00/37/98/76/LEGIARTI000037987699.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037935476", "@num": "35", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 35", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000006307887", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307874", "@num": "151 octies", "#text": "Code général des impôts, CGI. - 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art. 223", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303698", "@num": "223 Q", "#text": "Code général des impôts, CGI. - art. 223 Q", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025064590", "@num": "238 octies C", "#text": "Code général des impôts, CGI. - art. 238 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307720", "@num": "41", "#text": "Code général des impôts, CGI. - art. 41", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302449", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302462", "@num": "54 octies", "#text": "Code général des impôts, CGI. - 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I. – Entraîne l'application d'une amende égale à 5 % des sommes omises le défaut de production ou le caractère inexact ou incomplet des documents suivants :

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

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

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

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

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

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

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

II. – (Abrogé).

" } }, "LEGIARTI000043644632": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4 J", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000043644632", "URL": "article/LEGI/ARTI/00/00/43/64/46/LEGIARTI000043644632.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l’arrêté du 10 mai 2010, art. 2.

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\n

2° 15 000 € pour les frais de voyage et de déplacement exposés par ces personnes ;

4° 3 000 € pour les cadeaux de toute nature, à l'exception des objets spécialement conçus pour la publicité et dont la valeur unitaire ne dépasse pas 73 €, toutes taxes comprises, par bénéficiaire ;

5° 6 100 € pour les frais de réception, y compris les frais de restaurant et de spectacles.

\n
" } }, "LEGIARTI000044988292": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1763", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044988292", "URL": "article/LEGI/ARTI/00/00/44/98/82/LEGIARTI000044988292.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044794704", "@num": "9", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000006307887", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988586", "@num": "151 octies", "#text": "Code général des impôts, CGI. - 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I. – Entraîne l'application d'une amende égale à 5 % des sommes omises le défaut de production ou le caractère inexact ou incomplet des documents suivants :

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

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

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

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

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

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

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

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

II. – (Abrogé).

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Article 54 quater AUTONOME MODIFIE, en vigueur du 01/07/1979 au 09/07/1987 (Code général des impôts)