{ "article": { "LEGIARTI000006318529": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "21", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006318529", "URL": "article/LEGI/ARTI/00/00/06/31/85/LEGIARTI000006318529.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFWXXXXXX021AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006302285", "@num": "39 AB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 AB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307635", "@num": "39 quinquies E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307649", "@num": "39 quinquies F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307767", "@num": "39 quinquies FA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies FA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084553", "@fin": "2999-01-01", "#text": "4. Mesures en faveur de l'environnement.", "@debut": "1993-01-05" } ] }, "@cid": "JORFTEXT000000178406", "@nor": "BUDX9200273L", "@num": "92-1376", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 1993 (n° 92-1376 du 30 décembre 1992) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000178406", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 92-1376 du 30 décembre 1992 de finances pour 1993", "@debut": "1993-01-01", "@id_txt": "LEGITEXT000006080649", "@c_titre_court": "Loi n° 92-1376 du 30 décembre 1992" } ], "@date_publi": "1992-12-31", "@date_signature": "1992-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006318529", "@fin": "2999-01-01", "@num": "21", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006302285": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39 AB", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006302285", "URL": "article/LEGI/ARTI/00/00/06/30/22/LEGIARTI000006302285.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0039ADXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318529", "@num": "21", "#text": "Loi - art. 21 () JORF 31 décembre 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000020000018", "@num": "9", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "#text": "CGI 1649 nonies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041464657", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511572", "@num": "02", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 02 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846776", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modification directe incorporée dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197183", "@fin": "2999-01-01", "#text": "2 : Détermination des bénéfices imposables", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000006302284", "@fin": "1993-01-01", "@num": "39 AB", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302285", "@fin": "1995-10-27", "@num": "39 AB", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302286", "@fin": "1996-05-12", "@num": "39 AB", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302287", "@fin": "1999-03-31", "@num": "39 AB", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302288", "@fin": "2000-12-31", "@num": "39 AB", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302289", "@fin": "2001-12-29", "@num": "39 AB", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302290", "@fin": "2006-12-31", "@num": "39 AB", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302291", "@fin": "2007-12-29", "@num": "39 AB", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026401", "@fin": "2008-12-29", "@num": "39 AB", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020008731", "@fin": "2999-01-01", "@num": "39 AB", "@etat": "VIGUEUR", "@debut": "2008-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les matériels destinés à économiser l'énergie qui figurent sur une liste établie par arrêté conjoint du ministre du budget et du ministre de l'industrie, acquis ou fabriqués entre le 1er janvier 1991 et le 31 décembre 1994, peuvent faire l'objet d'un amortissement exceptionnel sur douze mois à compter de leur mise en service.
\n
Il en est de même pour les matériels utilisés dans des opérations permettant des économies d'énergie et faisant l'objet d'un agrément préalable délivré dans les conditions prévues au I de l'article 1649 nonies après avis du ministre de l'industrie.
" } }, "LEGIARTI000006307635": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39 quinquies E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307635", "URL": "article/LEGI/ARTI/00/00/06/30/76/LEGIARTI000006307635.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0039AVXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000509753", "#text": "LOI 64-1245 1964-12-16", "@sens": "source", "@cidtexte": "JORFTEXT000000509753", "@numtexte": "64-1245", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1964-12-16" }, { "@id": "LEGIARTI000006318529", "@num": "21", "#text": "Loi - art. 21 () JORF 31 décembre 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000017885208", "@num": "47", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 47", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020000018", "@num": "9", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000041464657", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020008728", "@num": "39 quinquies FC", "#text": "Code général des impôts, CGI. - art. 39 quinquies FC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846776", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modification directe incorporée dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197183", "@fin": "2999-01-01", "#text": "2 : Détermination des bénéfices imposables", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000006307629", "@fin": "1980-12-31", "@num": "39 quinquies E", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307630", "@fin": "1982-01-01", "@num": "39 quinquies E", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307631", "@fin": "1983-01-01", "@num": "39 quinquies E", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307632", "@fin": "1989-07-14", "@num": "39 quinquies E", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307633", "@fin": "1990-06-15", "@num": "39 quinquies E", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307634", "@fin": "1993-01-01", "@num": "39 quinquies E", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307635", "@fin": "1995-10-27", "@num": "39 quinquies E", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307636", "@fin": "1996-05-12", "@num": "39 quinquies E", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307637", "@fin": "1999-03-31", "@num": "39 quinquies E", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307638", "@fin": "2001-03-31", "@num": "39 quinquies E", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307639", "@fin": "2002-12-31", "@num": "39 quinquies E", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307640", "@fin": "2005-12-31", "@num": "39 quinquies E", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307641", "@fin": "2006-12-31", "@num": "39 quinquies E", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307642", "@fin": "2007-12-29", "@num": "39 quinquies E", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026396", "@fin": "2008-12-29", "@num": "39 quinquies E", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020008723", "@fin": "2999-01-01", "@num": "39 quinquies E", "@etat": "VIGUEUR", "@debut": "2008-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises qui construisent ou font construire des immeubles destinés à l'épuration des eaux industrielles, en conformité des dispositions de la loi n° 64-1245 du 16 décembre 1964, peuvent pratiquer, dès achèvement de ces constructions, un amortissement exceptionnel égal à 50 % de leur prix de revient.
\n
La valeur résiduelle des immeubles est amortissable sur leur durée normale d'utilisation.
\n
Les dispositions du présent article s'appliquent aux constructions achevées avant le 31 décembre 1990 à condition qu'elles s'incorporent à des installations de production existant au 31 décembre 1980.
\n
Les constructions répondant aux critères définis au premier alinéa et achevées entre le 1er janvier 1990 et le 31 décembre 1994 peuvent faire l'objet d'un amortissement exceptionnel sur douze mois à condition qu'elles s'incorporent à des installations de production.
" } }, "LEGIARTI000006307649": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39 quinquies F", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307649", "URL": "article/LEGI/ARTI/00/00/06/30/76/LEGIARTI000006307649.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0039AWXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000684032", "#text": "Loi 61-842 1961-08-02", "@sens": "source", "@cidtexte": "JORFTEXT000000684032", "@numtexte": "61-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1961-08-02" }, { "@id": "LEGIARTI000006318529", "@num": "21", "#text": "Loi - art. 21 () JORF 31 décembre 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000020000018", "@num": "9", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000048846776", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modification directe incorporée dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197183", "@fin": "2999-01-01", "#text": "2 : Détermination des bénéfices imposables", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000006307643", "@fin": "1980-12-31", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307644", "@fin": "1982-01-01", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307645", "@fin": "1983-01-01", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307646", "@fin": "1989-07-14", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307647", "@fin": "1990-06-15", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307648", "@fin": "1993-01-01", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307649", "@fin": "1995-10-27", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307650", "@fin": "1996-05-12", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307651", "@fin": "1997-04-11", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307652", "@fin": "1999-03-31", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307653", "@fin": "2002-12-31", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307654", "@fin": "2005-12-31", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307655", "@fin": "2006-06-14", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307656", "@fin": "2006-12-31", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "2006-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307657", "@fin": "2007-12-29", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026391", "@fin": "2008-12-29", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008722", "@fin": "2012-01-07", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026277173", "@fin": "2999-01-01", "@num": "39 quinquies F", "@etat": "VIGUEUR", "@debut": "2012-01-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises qui construisent ou font construire des immeubles destinés à satisfaire aux obligations prévues par la loi n° 61-842 du 2 août 1961 relative à la lutte contre les pollutions atmosphériques et les odeurs peuvent pratiquer, dès achèvement de ces constructions, un amortissement exceptionnel égal à 50 % de leur prix de revient.
\n
La valeur résiduelle des immeubles est amortissable sur leur durée normale d'utilisation.
\n
Les dispositions du présent article s'appliquent aux constructions achevées avant le 31 décembre 1990 à condition qu'elle s'incorporent à des installations de production existant au 31 décembre 1980.
\n
Les constructions répondant aux critères définis au premier alinéa et achevées entre le 1er janvier 1990 et le 31 décembre 1994 peuvent faire l'objet d'un amortissement exceptionnel sur douze mois à condition qu'elles s'incorporent à des installations de production.
" } }, "LEGIARTI000006307767": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39 quinquies FA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307767", "URL": "article/LEGI/ARTI/00/00/06/30/77/LEGIARTI000006307767.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0039AXXXXXXAH" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 32 C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318529", "@num": "21", "#text": "Loi - art. 21 () JORF 31 décembre 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006293714", "@num": "32 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 32 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846776", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modification directe incorporée dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197183", "@fin": "2999-01-01", "#text": "2 : Détermination des bénéfices imposables", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000006307760", "@fin": "1982-01-01", "@num": "39 quinquies FA", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307761", "@fin": "1983-01-01", "@num": "39 quinquies FA", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307762", "@fin": "1983-12-30", "@num": "39 quinquies FA", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307763", "@fin": "1987-12-31", "@num": "39 quinquies FA", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307764", "@fin": "1989-07-14", "@num": "39 quinquies FA", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307765", "@fin": "1990-12-30", "@num": "39 quinquies FA", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307766", "@fin": "1993-01-01", "@num": "39 quinquies FA", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307767", "@fin": "1995-10-27", "@num": "39 quinquies FA", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307768", "@fin": "1996-05-12", "@num": "39 quinquies FA", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307769", "@fin": "1999-03-31", "@num": "39 quinquies FA", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307770", "@fin": "2002-12-31", "@num": "39 quinquies FA", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006307771", "@fin": "2999-01-01", "@num": "39 quinquies FA", "@etat": "VIGUEUR", "@debut": "2003-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La base de calcul de l'amortissement des immobilisations acquises ou créées au moyen de primes de développement régional ou d'aménagement du territoire, d'orientation pour les entreprises de produits agricoles et alimentaires, d'installation et de développement artisanal, d'équipement dans les départements d'outre-mer, accordées au cours des années 1979 à 1994, est majorée, pour la détermination du bénéfice imposable, de la moitié du montant de la prime.
\n
Un décret en Conseil d'Etat fixe les modalités d'application du présent article (1).
\n
(1) Annexe II, art. 32 C.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006307635", "cible": false, "cidtexte": "JORFTEXT000000178406", "id": "LEGIARTI000006318529", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006307767", "cible": false, "cidtexte": "JORFTEXT000000178406", "id": "LEGIARTI000006318529", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006302285", "cible": false, "cidtexte": "JORFTEXT000000178406", "id": "LEGIARTI000006318529", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006307649", "cible": false, "cidtexte": "JORFTEXT000000178406", "id": "LEGIARTI000006318529", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006318529", "liens_entrants": true }

Article 21 ENTIEREMENT_MODIF (LOI de finances pour 1993 (n° 92-1376 du 30 décembre 1992) (1))