{ "article": { "LEGIARTI000006317636": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006317636", "URL": "article/LEGI/ARTI/00/00/06/31/76/LEGIARTI000006317636.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEELXXXXXX004AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006307454", "@num": "154 bis", "#text": "Code général des impôts, CGI. - art. 154 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163164", "@fin": "2999-01-01", "#text": "a) Mesures de justice et de solidarité.", "@debut": "1989-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147434", "@fin": "2999-01-01", "#text": "B. : Mesures fiscales", "@debut": "1989-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134053", "@fin": "2999-01-01", "#text": "I. : Impôts et revenus autorisés", "@debut": "1989-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114684", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions relatives aux ressources", "@debut": "1989-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084517", "@fin": "2999-01-01", "#text": "Première partie : Conditions générales de l'équilibre financier", "@debut": "1989-12-30" } ] }, "@cid": "JORFTEXT000018687845", "@nor": "ECOX8900115L", "@num": "89-935", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000018687845", "@c_titre_court": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990" }, { "@fin": "2999-01-01", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990 (1)", "@debut": "1989-12-30", "@id_txt": "LEGITEXT000006069133", "@c_titre_court": "Loi n° 89-935 du 29 décembre 1989" } ], "@date_publi": "1989-12-30", "@date_signature": "1989-12-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006317636", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

Code général des impôts

\nArt. 154 bis\n
\n
\n
" } }, "LEGIARTI000006307454": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "154 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1989-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006307454", "URL": "article/LEGI/ARTI/00/00/06/30/74/LEGIARTI000006307454.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0154ABXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317636", "@num": "4", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances p... - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000049335512", "@num": "4", "#text": "Arrêté du 9 décembre 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033670816", "@nortexte": "ECFE1631507A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000019288260", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038039727", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037948717", "@num": "L136-3", "#text": "Code de la sécurité sociale. - art. L136-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048703173", "@num": "L871-1", "#text": "Code de la sécurité sociale. - art. L871-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836664", "@num": "154 bis A", "#text": "Code général des impôts, CGI. - art. 154 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426794", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288653", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297950", "@num": "41 DN bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DN bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894679", "@num": "41 DN ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DN ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683940", "@num": "L731-14", "#text": "Code rural et de la pêche maritime - art. L731-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743501", "@num": "L612-13", "#text": "Code de la sécurité sociale. - art. 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"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", 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"@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392464", "@fin": "2018-06-14", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037063558", "@fin": "2018-12-31", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037991259", "@fin": "2019-10-01", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038836681", "@fin": "2023-03-11", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047288764", "@fin": "2999-01-01", "@num": "154 bis", "@etat": "VIGUEUR", "@debut": "2023-03-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour la détermination des bénéfices industriels et commerciaux et des bénéfices des professions non commerciales, les cotisations obligatoires de sécurité sociale ainsi que les cotisations volontaires de l'époux du commerçant, du professionnel libéral ou de l'artisan qui collabore effectivement à l'activité de son conjoint sans être rémunéré et sans exercer aucune autre activité professionnelle sont admises en déduction du bénéfice imposable.
\n
En ce qui concerne les cotisations instituées par application de l'article L. 612-13 du code de la sécurité sociale, un décret fixe, le cas échéant, dans quelle proportion elles sont admises dans les charges déductibles au sens du premier alinéa.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006307454", "cible": true, "cidtexte": "JORFTEXT000018687845", "id": "LEGIARTI000006317636", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006317636", "liens_entrants": true }

Article 4 ENTIEREMENT_MODIF (Loi n° 89-935 du 29 décembre 1989 de finances pour 1990)