{ "article": { "LEGIARTI000006317941": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "110", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006317941", "URL": "article/LEGI/ARTI/00/00/06/31/79/LEGIARTI000006317941.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFDXXXXXX110AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006303172", "@num": "199 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134070", "@fin": "2999-01-01", "#text": "e) Mesures diverses.", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114703", "@fin": "2999-01-01", "#text": "I. - MESURES CONCERNANT LA FISCALITÉ", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084540", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "1990-12-30" } ] }, "@cid": "JORFTEXT000000717191", "@nor": "ECOX9000140L", "@num": "90-1168", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 1991 (n° 90-1168 du 29 décembre 1990) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000717191", "@c_titre_court": "Loi n° 90-1168 du 29 décembre 1990" }, { "@fin": "2999-01-01", "#text": "Loi n° 90-1168 du 29 décembre 1990 de finances pour 1991 (1)", "@debut": "1990-12-30", "@id_txt": "LEGITEXT000006076956", "@c_titre_court": "Loi n° 90-1168 du 29 décembre 1990" } ], "@date_publi": "1990-12-30", "@date_signature": "1990-12-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006317941", "@fin": "2999-01-01", "@num": "110", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
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" } }, "LEGIARTI000006303172": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 quater C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006303172", "URL": "article/LEGI/ARTI/00/00/06/30/31/LEGIARTI000006303172.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199AFXXXXXBB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805432", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910306", "@num": "200 quater", "#text": "Code général des impôts, CGI. - art. 200 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844176", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006317941", "@num": "110", "#text": "Loi - art. 110 () JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191827", "@fin": "2013-01-01", "#text": "3° : Réduction d'impôt accordée au titre des cotisations versées aux organisations syndicales", "@debut": "1991-06-24" }, { "@id": "LEGISCTA000027734803", "@fin": "2015-07-30", "#text": "3° : Crédit d'impôt accordée au titre des cotisations versées aux organisations syndicales", "@debut": "2013-01-01" }, { "@id": "LEGISCTA000030949116", "@fin": "2999-01-01", "#text": "3° : Crédit d'impôt accordé au titre des cotisations versées aux organisations syndicales ainsi qu'aux associations nationales professionnelles de militaires", "@debut": "2015-07-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006303171", "@fin": "1991-06-24", "@num": "199 quater C", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303172", "@fin": "1997-04-11", "@num": "199 quater C", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303173", "@fin": "2000-12-31", "@num": "199 quater C", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303174", "@fin": "2002-03-31", "@num": "199 quater C", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303175", "@fin": "2004-06-01", "@num": "199 quater C", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303176", "@fin": "2004-12-31", "@num": "199 quater C", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303177", "@fin": "2007-12-28", "@num": "199 quater C", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017887125", "@fin": "2008-05-01", "@num": "199 quater C", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619974", "@fin": "2013-01-01", "@num": "199 quater C", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949280", "@fin": "2014-01-01", "@num": "199 quater C", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447575", "@fin": "2015-07-30", "@num": "199 quater C", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030949107", "@fin": "2999-01-01", "@num": "199 quater C", "@etat": "VIGUEUR", "@debut": "2015-07-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A compter de l'imposition des revenus de 1989, les cotisations versées aux organisations syndicales représentatives de salariés et de fonctionnaires au sens de l'article L. 133-2 du code du travail ouvrent droit à une réduction d'impôt sur le revenu.
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La réduction d'impôt est égale à 30 p. 100 des cotisations versées prises dans la limite de 1 p. 100 du montant du revenu brut désigné à l'article 83, après déduction des cotisations et des contributions mentionnées aux 1° à 2° ter du même article (1).
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La réduction d'impôt ne s'applique pas aux bénéficiaires de traitements et salaires admis à justifier du montant de leurs frais réels.
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Les dispositions du II de l'article 199 sexies A sont applicables.
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Le bénéfice de la réduction d'impôt est subordonné à la condition que soit joint à la déclaration des revenus un reçu du syndicat mentionnant le montant et la date du versement. A défaut, la réduction d'impôt est refusée sans notification de redressement préalables.
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(1) Pour l'imposition des revenus de 1989 et 1990, le taux de la réduction était fixé à 20 %.
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006303172", "cible": false, "cidtexte": "JORFTEXT000000717191", "id": "LEGIARTI000006317941", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006317941", "liens_entrants": true }

Article 110 ENTIEREMENT_MODIF (LOI de finances pour 1991 (n° 90-1168 du 29 décembre 1990) (1))