{ "article": { "LEGIARTI000006317612": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "14", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006317612", "URL": "article/LEGI/ARTI/00/00/06/31/76/LEGIARTI000006317612.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEEXXXXXX014AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006308089", "@num": "209", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000509064", "@nor": "ECOX8800157L", "@num": "88-1193", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1193 du 29 décembre 1988 DE FINANCES RECTIFICATIVE POUR 1988", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000509064", "@c_titre_court": "Loi n°88-1193 du 29 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1193 du 29 décembre 1988 de Finances rectificative pour 1988", "@debut": "1988-12-30", "@id_txt": "LEGITEXT000006069029", "@c_titre_court": "Loi n° 88-1193 du 29 décembre 1988" } ], "@date_publi": "1988-12-30", "@date_signature": "1988-12-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006317612", "@fin": "2999-01-01", "@num": "14", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006308089": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "209", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-12-30", "DATE_DEBUT": "1988-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006308089", "URL": "article/LEGI/ARTI/00/00/06/30/80/LEGIARTI000006308089.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0209AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317612", "@num": "14", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 14 () JORF 30 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000021946822", "@num": "2", "#text": "LOI n°2010-237\n du 9 mars 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021943745", "@nortexte": "BCFX1000694L", "@numtexte": "2010-237", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-03-09" }, { "@id": "LEGIARTI000023347113", "@num": "23", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000026872681", "@num": "25", "#text": "LOI n°2012-1509 du 29 décembre 2012 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026856853", "@nortexte": "EFIX1234869L", "@numtexte": "2012-1509", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000027975706", "@num": "11", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000027975708", "@num": "12", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGITEXT000030969683", "#text": "DÉCRET n°2015-965 du 31 juillet 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030967290", "@nortexte": "FCPE1505360D", "@numtexte": "2015-965", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGITEXT000031404488", "#text": "DÉCRET n°2015-1377 du 30 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031400765", "@nortexte": "FCPE1522509D", "@numtexte": "2015-1377", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-30" }, { "@id": "LEGITEXT000033924207", "#text": "Arrêté du 16 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033691791", "@nortexte": "ECFE1637727A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-16" }, { "#text": "CGI 1649 nonies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 210 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 220 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 223 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 302 septies A bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 34 à CGI 45", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 37", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 53 A à CGI 57", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 170 sexies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037526401", "@num": "109", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 109 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000034472109", "#text": "Décret n°2017-601 du 21 avril 2017 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034455494", "@nortexte": "ECFE1710397D", "@numtexte": "2017-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-21" }, { "@id": "LEGITEXT000038488241", "#text": "Arrêté du 14 mai 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038487144", "@nortexte": "CPAE1913973A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-05-14" }, { "@id": "LEGITEXT000038633990", "#text": "Décret n°2019-594 du 14 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038625911", "@nortexte": "ECOE1903676D", "@numtexte": "2019-594", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-14" }, { "@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": "LEGIARTI000044875929", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030700711", "@num": "212 bis", "#text": "Code général des impôts, CGI. - art. 212 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046893133", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846455", "@num": "220 quinquies", "#text": "Code général des impôts, CGI. - art. 220 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816145", "@num": "223 B bis", "#text": "Code général des impôts, CGI. - art. 223 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468280", "@num": "223 C", "#text": "Code général des impôts, CGI. - art. 223 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987493", "@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": "LEGIARTI000042909624", "@num": "223 I", "#text": "Code général des impôts, CGI. - art. 223 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816094", "@num": "223 R", "#text": "Code général des impôts, CGI. - art. 223 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987404", "@num": "223 S", "#text": "Code général des impôts, CGI. - art. 223 S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447781", "@num": "235 ter ZD bis", "#text": "Code général des impôts, CGI. - art. 235 ter ZD bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517981", "@num": "235 ter ZD ter", "#text": "Code général des impôts, CGI. - art. 235 ter ZD ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815081", "@num": "235 ter ZF", "#text": "Code général des impôts, CGI. - art. 235 ter ZF (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519350", "@num": "15", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296549", "@num": "38 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887283", "@num": "46 quater-0 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043264317", "@num": "46 quater-0 ZJ bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZJ bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038491971", "@num": "170 sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033789380", "@num": "L10-0 AB", "#text": "Livre des procédures fiscales - art. L10-0 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000048202014", "@fin": "1982-01-01", "@num": "209", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308083", "@fin": "1965-07-13", "@num": "209", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308084", "@fin": "1983-01-01", "@num": "209", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308085", "@fin": "1983-12-30", "@num": "209", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308086", "@fin": "1985-01-01", "@num": "209", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308087", "@fin": "1987-01-01", "@num": "209", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308088", "@fin": "1988-12-30", "@num": "209", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308089", "@fin": "1990-12-30", "@num": "209", "@etat": "MODIFIE", "@debut": "1988-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308090", "@fin": "1999-03-31", "@num": "209", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308097", "@fin": "2007-12-28", "@num": "209", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888245", "@fin": "2008-04-03", "@num": "209", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619856", "@fin": "2010-01-01", "@num": "209", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657904", "@fin": "2011-09-21", "@num": "209", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024576957", "@fin": "2012-01-01", "@num": "209", "@etat": "MODIFIE", "@debut": "2011-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091891", "@fin": "2012-05-07", "@num": "209", "@etat": "MODIFIE", "@debut": "2012-01-01", 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I. Sous réserve des dispositions de la présente section, les bénéfices passibles de l'impôt sur les sociétés sont déterminés d'après les règles fixées par les articles 34 à 45, 53 A à 57 et 302 septies A bis et en tenant compte uniquement des bénéfices réalisés dans les entreprises exploitées en France ainsi que de ceux dont l'imposition est attribuée à la France par une convention internationale relative aux doubles impositions.
\n
Toutefois, par dérogation aux dispositions du deuxième alinéa de l'article 37, l'impôt sur les sociétés dû par les entreprises créées à compter du 1er janvier 1984 est établi, lorsqu'aucun bilan n'est dressé au cours de la première année civile d'activité, sur les bénéfices de la période écoulée depuis le commencement des opérations jusqu'à la date de clôture du premier exercice et, au plus tard, jusqu'au 31 décembre de l'année suivant celle de la création.
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Sous réserve de l'option prévue à l'article 220 quinquies, en cas de déficit subi pendant un exercice, ce déficit est considéré comme une charge de l'exercice suivant et déduit du bénéfice réalisé pendant ledit exercice. Si ce bénéfice n'est pas suffisant pour que la déduction puisse être intégralement opérée, l'excédent du déficit est reporté successivement sur les exercices suivants jusqu'au cinquième exercice qui suit l'exercice déficitaire. Par exception aux dispositions du présent alinéa, le déficit subi pendant un exercice peut, sur option de l'entreprise, être déduit du ou des bénéfices mentionnés ci-dessus avant l'amortissement de l'exercice ; cette dernière règle ne concerne pas les déficits subis par une société au titre d'exercices antérieurs à son entrée dans un groupe de sociétés défini à l'article 223 A.
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La limitation du délai de report prévue à l'alinéa précédent n'est pas applicable à la fraction du déficit qui correspond aux amortissements régulièrement comptabilisés mais réputés différés en période déficitaire. Toutefois, cette faculté de report cesse de s'appliquer si l'entreprise reprend tout ou partie des activités d'une autre entreprise ou lui transfère tout ou partie de ses propres activités.
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II. Sous réserve d'un agrément préalable délivré par le ministre de l'économie et des finances (1) et dans la mesure définie par cet agrément, les fusions de sociétés et opérations assimilées qui entrent dans les prévisions de l'article 210 A peuvent ouvrir droit, dans la limite édictée au I, troisième alinéa, au report des déficits antérieurs non encore déduits soit par les sociétés apporteuses, soit par les sociétés bénéficiaires des apports, sur les bénéfices ultérieurs de ces dernières.
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(1) Voir art. 1649 nonies, annexe IV, art. 170 sexies.
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Article 14 ENTIEREMENT_MODIF (Loi n°88-1193 du 29 décembre 1988 DE FINANCES RECTIFICATIVE POUR 1988)