{ "article": { "LEGIARTI000006308653": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "217 bis", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2011-12-30", "DATE_DEBUT": "2003-08-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308653", "URL": "article/LEGI/ARTI/00/00/06/30/86/LEGIARTI000006308653.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0217ABXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006658911", "@num": "34", "#text": "Loi n°2003-660 du 21 juillet 2003 - art. 34 () JORF 22 juillet 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000605656", "@nortexte": "DOMX0200191L", "@numtexte": "2003-660", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-21" }, { "@id": "LEGIARTI000025048620", "@num": "10", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000020034310", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035902467", "@num": "L3324-1", "#text": "Code du travail - art. L3324-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025073753", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061899", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025073668", "@num": "223 D", "#text": "Code général des impôts, CGI. - art. 223 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025073631", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025073877", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 août 2003", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308647", "@fin": "1982-12-31", "@num": "217 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308648", "@fin": "1987-01-01", "@num": "217 bis", "@etat": "MODIFIE", "@debut": "1982-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308649", "@fin": "1993-01-05", "@num": "217 bis", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308650", "@fin": "1997-04-11", "@num": "217 bis", "@etat": "MODIFIE", "@debut": "1993-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308651", "@fin": "2001-12-29", "@num": "217 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308652", "@fin": "2003-07-22", "@num": "217 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006308653", "@fin": "2011-12-30", "@num": "217 bis", "@etat": "ABROGE", "@debut": "2003-08-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les résultats provenant d'exploitations situées dans les départements d'outre-mer et appartenant aux secteurs éligibles mentionnés au I de l'article 199 undecies B ne sont retenus pour l'assiette de l'impôt sur les sociétés que pour les deux tiers de leur montant.
\n
Les dispositions du présent article s'appliquent aux résultats des exercices clos jusqu'au 31 décembre 2017.
" } }, "LEGIARTI000006658911": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "34", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006658911", "URL": "article/LEGI/ARTI/00/00/06/65/89/LEGIARTI000006658911.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SEEEPXXXXXX034AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006308653", "@num": "217 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 217 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006101558", "@fin": "2999-01-01", "#text": "Titre II : Mesures fiscales de soutien à l'économie", "@debut": "2003-07-22" } ] }, "@cid": "JORFTEXT000000605656", "@nor": "DOMX0200191L", "@num": "2003-660", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de programme pour l'outre-mer (n° 2003-660 du 21 juillet 2003) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000605656", "@c_titre_court": "Loi n°2003-660 du 21 juillet 2003" }, { "@fin": "2999-01-01", "#text": "Loi n° 2003-660 du 21 juillet 2003 de programme pour l'outre-mer (1)", "@debut": "2003-07-22", "@id_txt": "LEGITEXT000005634796", "@c_titre_court": "Loi n° 2003-660 du 21 juillet 2003" } ], "@date_publi": "2003-07-22", "@date_signature": "2003-07-21" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006658911", "@fin": "2999-01-01", "@num": "34", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000025048620": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "10", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025048620", "URL": "article/LEGI/ARTI/00/00/25/04/86/LEGIARTI000025048620.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025073838", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025073788", "@num": "199 undecies C", "#text": "Code général des impôts, CGI. - art. 199 undecies C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308653", "@num": "217 bis", "#text": "Code général des impôts, CGI. - art. 217 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025073753", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025073697", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025073681", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025073668", "@num": "223 D", "#text": "Code général des impôts, CGI. - art. 223 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025073631", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025073877", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025073619", "@num": "L3324-1", "#text": "Code du travail - art. L3324-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028508174", "@fin": "2999-01-01", "#text": "B. ― Mesures fiscales", "@debut": "2011-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000028508161", "@fin": "2999-01-01", "#text": "I. ― IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2011-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025048242", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2011-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025048248", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2011-12-30" } ] }, "@cid": "JORFTEXT000025044460", "@nor": "BCRX1125684L", "@num": "2011-1977", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2011-1977 du 28 décembre 2011 de finances pour 2012", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025044460", "@c_titre_court": "LOI n° 2011-1977 du 28 décembre 2011" }, { "@fin": "2999-01-01", "#text": "LOI n° 2011-1977 du 28 décembre 2011 de finances pour 2012 (1)", "@debut": "2011-12-30", "@id_txt": "LEGITEXT000025048241", "@c_titre_court": "LOI n°2011-1977 du 28 décembre 2011" } ], "@date_publi": "2011-12-29", "@date_signature": "2011-12-28" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000025048620", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025044512", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 44 quaterdecies, Art. 199 undecies B, Art. 199 undecies C, Art. 217 undecies, Art. 223 A, Art. 223 B, Art. 223 L, Art. 223 D\n
\n

- Code du travail
\n Art. L3324-1\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 217 bis\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000025048620", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006308653", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000006658911", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006308653", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006308653", "liens_entrants": true }

Article 217 bis AUTONOME ABROGE, en vigueur du 31/08/2003 au 30/12/2011 (Code général des impôts)