{ "article": { "LEGIARTI000006314581": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "22", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1994-02-13" } }, "META_COMMUN": { "ID": "LEGIARTI000006314581", "URL": "article/LEGI/ARTI/00/00/06/31/45/LEGIARTI000006314581.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAEDTXXXXXX022AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006307448", "@num": "154", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 154 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006114541", "@fin": "2999-01-01", "#text": "Section 2 : Dispositions fiscales relatives à l'entreprise individuelle et à la petite et moyenne entreprise.", "@debut": "1994-02-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084324", "@fin": "2999-01-01", "#text": "Titre III : Simplification des obligations comptables et dispositions fiscales", "@debut": "1994-02-13" } ] }, "@cid": "JORFTEXT000000165840", "@nor": "COMX9300154L", "@num": "94-126", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000165840", "@c_titre_court": "LOI n° 94-126 du 11 février 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle", "@debut": "1994-02-13", "@id_txt": "LEGITEXT000005615296", "@c_titre_court": "Loi n° 94-126 du 11 février 1994" } ], "@date_publi": "1994-02-13", "@date_signature": "1994-02-11", "@num_parution_jo": "0037" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006314581", "@fin": "2999-01-01", "@num": "22", "@etat": "VIGUEUR", "@debut": "1994-02-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. Les dispositions du I s'appliquent aux exercices ouverts à compter du 1er janvier 1994.
" } }, "LEGIARTI000006307448": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "154", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006307448", "URL": "article/LEGI/ARTI/00/00/06/30/74/LEGIARTI000006307448.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0154AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 8, 8 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006646473", "@num": "L141-11", "#text": "Code du travail - art. L141-11 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1998-01-13 5F-2-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-01-22 5L-2-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-12-17 5G-11-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-01-18 4F-1-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-01-10 5L-3-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-01-31 5G-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-01-6 5F-3-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-03-07 4F-2-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-06-01 4F-2-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-06-21 5F-14-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-07-03 5G-5-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000165840", "#text": "Loi 94-126 1994-02-11 art. 22 II", "@sens": "source", "@cidtexte": "JORFTEXT000000165840", "@nortexte": "COMX9300154L", "@numtexte": "94-126", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-02-11" }, { "@id": "LEGIARTI000006314581", "@num": "22", "#text": "Loi n°94-126 du 11 février 1994 - art. 22 (V) JORF 13 février 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000165840", "@nortexte": "COMX9300154L", "@numtexte": "94-126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-11" }, { "@id": "LEGIARTI000028402680", "@num": "15", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197456", "@fin": "2999-01-01", "#text": "4 : Déduction du salaire du conjoint", "@debut": "1990-06-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191582", "@fin": "2999-01-01", "#text": "VIII : Dispositions communes aux différentes catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048184104", "@fin": "1979-07-01", "@num": "154", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307442", "@fin": "1980-12-31", "@num": "154", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307443", "@fin": "1982-01-01", "@num": "154", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307444", "@fin": "1985-12-31", "@num": "154", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307445", "@fin": "1990-06-15", "@num": "154", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307446", "@fin": "1991-06-24", "@num": "154", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307447", "@fin": "1994-09-02", "@num": "154", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307448", "@fin": "2002-01-01", "@num": "154", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307449", "@fin": "2005-01-01", "@num": "154", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307450", "@fin": "2016-01-01", "@num": "154", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030023866", "@fin": "2015-12-31", "@num": "154", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031852247", "@fin": "2018-12-31", "@num": "154", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037988773", "@fin": "2999-01-01", "@num": "154", "@etat": "VIGUEUR", "@debut": "2018-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Pour la détermination des bénéfices industriels et commerciaux et des bénéfices des professions non commerciales, le salaire du conjoint participant effectivement à l'exercice de la profession peut, à la demande du contribuable, être déduit du bénéfice imposable dans la limite de 17.000 F, à la condition que ce salaire ait donné lieu au versement des cotisations prévues pour la sécurité sociale, des allocations familiales et autres prélèvements sociaux en vigueur. Ce salaire est rattaché, à ce titre, à la catégorie des traitements et salaires visés au V de la présente sous-section.
\n
Pour les adhérents des centres et associations de gestion agréés la déduction prévue au premier alinéa est admise dans la limite d'une rémunération égale à plus de trente-six fois le montant mensuel du salaire minimum de croissance (1).
\n
II. Les dispositions du I s'appliquent également pour la détermination des bénéfices industriels et commerciaux et des bénéfices non commerciaux réalisés par une société mentionnée aux articles 8 et 8 ter.
\n
(1) Ces dispositions s'appliquent aux exercices ouverts à compter du 1er janvier 1994.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006307448", "cible": false, "cidtexte": "JORFTEXT000000165840", "id": "LEGIARTI000006314581", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006314581", "liens_entrants": true }

Article 22 AUTONOME VIGUEUR, en vigueur depuis le 13/02/1994 (LOI n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle (1))