{ "article": { "LEGIARTI000006319182": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "24", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319182", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319182.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX024AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006307880", "@num": "151 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1995-02-13 4B-1-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319182", "@fin": "2999-01-01", "@num": "24", "@etat": "VIGUEUR", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. - Ces dispositions s'appliquent aux apports réalisés à compter du 1er janvier 1995.
" } }, "LEGIARTI000006307880": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "151 octies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006307880", "URL": "article/LEGI/ARTI/00/00/06/30/78/LEGIARTI000006307880.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0151AJXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39 duodecies à 39 quindecies, 210 A, 743, 1728, 1729, 41, 93 quater II", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 170 octies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 170 septies B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006319182", "@num": "24", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 24 (V) JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319183", "@num": "25", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 25 (V) JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006600608", "@num": "28", "#text": "Loi n°95-95 du 1 février 1995 - art. 28 (V) JORF 2 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000734238", "@nortexte": "AGRX9400137L", "@numtexte": "95-95", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-01" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000020194696", "@num": "238 quater D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 quater D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194865", "@num": "238 quater J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020033991", "@num": "41", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805702", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946869", "@num": "150-0 D bis", "#text": "Code général des impôts, CGI. - art. 150-0 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027794991", "@num": "150-0 D ter", "#text": "Code général des impôts, CGI. - art. 150-0 D ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988578", "@num": "151 octies A", "#text": "Code général des impôts, CGI. - art. 151 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023371287", "@num": "151 octies B", "#text": "Code général des impôts, CGI. - art. 151 octies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046673777", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629334", "@num": "151-0 octies", "#text": "Code général des impôts, CGI. - art. 151-0 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987699", "@num": "1763", "#text": "Code général des impôts, CGI. - art. 1763 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826509", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467953", "@num": "210-0 A", "#text": "Code général des impôts, CGI. - art. 210-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428314", "@num": "39 quindecies", "#text": "Code général des impôts, CGI. - art. 39 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868472", "@num": "42 septies", "#text": "Code général des impôts, CGI. - art. 42 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989165", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448220", "@num": "72 D", "#text": "Code général des impôts, CGI. - art. 72 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815827", "@num": "72 D bis", "#text": "Code général des impôts, CGI. - art. 72 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765876", "@num": "73 E", "#text": "Code général des impôts, CGI. - art. 73 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988612", "@num": "75-0 A", "#text": "Code général des impôts, CGI. - art. 75-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988603", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986535", "@num": "809", "#text": "Code général des impôts, CGI. - art. 809 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641561", "@num": "93 quater", "#text": "Code général des impôts, CGI. - art. 93 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297924", "@num": "41-0 A bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1995-02-13 4B-1-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1995-08-28 4B-5-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197223", "@fin": "2002-03-31", "#text": "1 quinquies : Plus-values réalisées à l'occasion d'apports en sociétés.", "@debut": "1990-06-14" } ] }, "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": "LEGIARTI000006307874", "@fin": "1988-01-06", "@num": "151 octies", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307875", "@fin": "1988-12-28", "@num": "151 octies", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307876", "@fin": "1991-01-05", "@num": "151 octies", "@etat": "MODIFIE", "@debut": "1990-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307877", "@fin": "1992-07-04", "@num": "151 octies", "@etat": "MODIFIE", "@debut": "1991-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307878", "@fin": "1992-07-04", "@num": "151 octies", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307879", "@fin": "1995-10-27", "@num": "151 octies", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307880", "@fin": "1996-05-12", "@num": "151 octies", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307881", "@fin": "1997-04-11", "@num": "151 octies", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307882", "@fin": "2000-03-31", "@num": "151 octies", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307883", "@fin": "2002-03-31", "@num": "151 octies", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307884", "@fin": "2003-12-31", "@num": "151 octies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307885", "@fin": "2005-12-31", "@num": "151 octies", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307886", "@fin": "2022-01-01", "@num": "151 octies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044988586", "@fin": "2999-01-01", "@num": "151 octies", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les plus-values soumises au régime des articles 39 duodecies à 39 quindecies et réalisées par une personne physique à l'occasion de l'apport à une société soumise à un régime réel d'imposition de l'ensemble des éléments de l'actif immobilisé affectés à l'exercice d'une activité professionnelle ou de l'apport d'une branche complète d'activité peuvent bénéficier des dispositions suivantes (1) :
\n
a. L'imposition des plus-values afférentes aux immobilisations non amortissables fait l'objet d'un report jusqu'à la date de la cession à titre onéreux ou du rachat des droits sociaux reçus en rémunération de l'apport de l'entreprise ou jusqu'à la cession de ces immobilisations par la société si elle est antérieure. En cas de transmission à titre gratuit à une personne physique des droits sociaux rémunérant l'apport, le report d'imposition est maintenu si le bénéficiaire de la transmission prend l'engagement d'acquitter l'impôt sur la plus-value à la date où l'un des événements prévus à la phrase précédente se réalise ;
\n
((Lorsque l'apport a été consenti à une société civile professionnelle, le report d'imposition prévu au premier alinéa du présent a est maintenu, en cas de transformation de la société civile professionnelle en société d'exercice libéral, jusqu'à la date de cession, de rachat ou d'annulation des parts ou actions de l'apporteur ou du bénéficiaire de la transmission mentionné au même alinéa ;)) (2)
\n
b. L'imposition des plus-values afférentes aux autres immobilisations est effectuée au nom de la société bénéficiaire de l'apport selon les modalités prévues au d du 3 de l'article 210 A pour les fusions de sociétés.
\n
((Par dérogation au même alinéa, l'apporteur peut opter pour l'imposition au taux prévu au 1 du I de l'article 39 quindecies de la plus-value à long terme globale afférente à ses immobilisations amortissables ; dans ce cas, le montant des réintégrations prévues au b du premier alinéa est réduit à due concurrence)) (3).
\n
b. Les profits afférents aux stocks ne sont pas imposés au nom de l'apporteur si la société bénéficiaire de l'apport inscrit ces stocks à l'actif de son bilan à la valeur comptable pour laquelle ils figurent au dernier bilan de l'entreprise apporteuse (1).
\n
Sous les conditions fixées au a du 3 de l'article 210 A, les provisions afférentes aux éléments transférés ne sont rapportées au résultat imposable de l'entreprise apporteuse que si elles deviennent sans objet.
\n
((Les dispositions du 5 de l'article 210 A sont applicables aux apports visés au présent article)) (4) ;
\n
Ces dispositions sont applicables à l'apport à une société, par un exploitant individuel, de l'ensemble des éléments de l'actif immobilisé à l'exception des immeubles, si les immeubles sont immédiatement donnés à bail rural dans les conditions visées au 2° de l'article 743 du code général des impôts à la société bénéficiaire de l'apport ((ou s'ils sont mis à sa disposition pour une durée au moins égale à dix-huit ans dans le cadre d'un contrat écrit et enregistré)) (4).
\n
La résiliation du bail ((ou du contrat de mise à disposition)) (4) avant son terme entraîne l'établissement de l'impôt sur les plus-values afférentes aux éléments amortissables ((et non amortissables ainsi que l'impôt sur la reprise des provisions afférentes aux éléments apportés)) (4), au nom de la société bénéficiaire de l'apport au titre de l'exercice au cours duquel l'apport est intervenu.
\n
Les articles 1728 et 1729 s'appliquent. ((Le résultat des exercices suivants est diminué, le cas échéant, des sommes réintégrées en application du b du premier alinéa)) (4).
\n
II. Le régime défini au I s'applique :
\n
a. Sur simple option exercée dans l'acte constatant la constitution de la société, lorsque l'apport de l'entreprise est effectué à une société en nom collectif, une société en commandite simple, une société à responsabilité limitée dans laquelle la gérance est majoritaire ou à une société civile exerçant une activité professionnelle ;
\n
b. Sur agrément (5), lorsque l'apport est consenti à une société par actions, à une société à responsabilité limitée dans laquelle la gérance est minoritaire ou à une société préexistante ; l'agrément est supprimé pour les apports réalisés à compter du 1er janvier 1988.
\n
L'option est exercée dans l'acte d'apport conjointement par l'apporteur et la société ; elle entraîne l'obligation de respecter les règles prévues au présent article.
\n
Si la société cesse de remplir les conditions permettant de bénéficier sur simple option du régime prévu au I, le report d'imposition des plus-values d'apport peut, sur agrément préalable, être maintenu. A défaut, ces plus-values deviennent immédiatement taxables.
\n
((L'apporteur doit joindre à la déclaration prévue à l'article 170 au titre de l'année en cours à la date de l'apport et des années suivantes un état conforme au modèle fourni par l'administration faisant apparaître les renseignements nécessaires au suivi des plus-values dont l'imposition est reportée conformément au premier alinéa du a du I. Un décret précise le contenu de cet état.
\n
((Le défaut de production de l'état mentionné au quatrième alinéa ou l'omission de tout ou partie des renseignements qui doivent y être portés entraîne l'imposition immédiate des plus-values reportées)) (2).
\n
III. Les dispositions de l'article 41 et du II de l'article 93 quater ne s'appliquent pas aux plus-values constatées à l'occasion d'apports en sociétés visées aux I et II du présent article.
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IV. Les dispositions des I et II ci-dessus s'appliquent aux plus-values dégagées à raison des éléments d'actif immobilisé apportés dans le cadre d'une fusion par des sociétés civiles professionnelles ainsi qu'aux plus-values résultant pour les associés de ces sociétés de l'attribution qui leur est faite des parts de la
\n
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(1) Ces dispositions s'appliquent aux opérations d'apport réalisées à compter du 18 septembre 1991.
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(2) Modification. Ces dispositions s'appliquent aux apports et aux transformations réalisés à compter du 1er janvier 1994.
\n
(3) Modification. Ces dispositions s'appliquent aux apports réalisés à compter du 1er janvier 1995.
\n
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(4) Modification.
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(5) En ce qui concerne les modalités d'octroi de l'agrément, voir Annexe 4, art. 170 septies B et 170 octies.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006307880", "cible": false, "cidtexte": "JORFTEXT000000530935", "id": "LEGIARTI000006319182", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000530935": { "SM": { "CONTENU": "1ERE PARTIE: CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER (ART. 1 A 4).SECONDE PARTIE: MOYENS DES SERVICES ET DISPOSITIONS SPECIALES (ART. 5 A 52)." }, "TP": { "CONTENU": "(1) Loi no 94-1163.
- Directives communautaires:
Directive 94/5/C.E. du Conseil, du 14 février 1994, complétant le système commun de la taxe sur la valeur ajoutée et modifiant la directive 77/388/C.E. - Régime particulier applicable dans le domaine des biens d'occasion, des objets d'art, de collection ou d'antiquité;
Directive 94/4/C.E. du Conseil, du 14 février 1994, modifiant les directives 69/169/C.E.E. et 77/388/C.E.E. et augmentant le niveau des franchises pour les voyageurs en provenance des pays tiers et les limites pour les achats hors taxes effectués lors de voyages intracommunautaires.
- Travaux préparatoires:
Assemblée nationale:
Projet de loi no 1716;
Rapport de M. Philippe Auberger, rapporteur général, au nom de la commission des finances, no 1745; avis de M. René Galy-Dejean, au nom de la commission de la défense, no 1755;
Discussion et adoption le 3 décembre 1994.
Sénat:
Projet de loi, adopté par l'Assemblée nationale en première lecture, no 132 (1994-1995);
Rapport de M. Jean Arthuis, rapporteur général, au nom de la commission des finances, no 148 (1994-1995);
Discussion et adoption le 19 décembre 1994.
Assemblée nationale:
Projet de loi, modifié par le Sénat, no 1826;
Rapport de M. Philippe Auberger, rapporteur général, au nom de la commission mixte paritaire, no 1840;
Discussion et adoption le 21 décembre 1994.
Sénat:
Projet de loi, adopté par l'Assemblée nationale;
Rapport de M. Jean Arthuis, rapporteur général, au nom de la commission mixte paritaire, no 187 (1994-1995);
Discussion et adoption le 23 décembre 1994.
" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CGI A DATER DU 12-05-1996: ART. 45-II ET 45-III,ART. 22-I ET 22-III,ART. 16-XI (ANNEXE II DU CGI)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317378", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006318125", "@num": "68", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 68 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000864574", "#text": "Loi n°90-1169 du 29 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000355987", "#text": "Loi n° 91-1323 du 30 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318352", "@num": "64", "#text": "Loi - art. 64 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000179313", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006275744", "@num": "54", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000684770", "#text": "Loi n°93-1353 du 30 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000706138", "#text": "Directive Européenne n°94-5 du 14 février 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000706138", "@nortexte": "394L0005", "@numtexte": "94-5", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1994-02-14" }, { "@id": "JORFTEXT000000888128", "#text": "Directive Européenne n°94-4 du 14 février 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000888128", "@nortexte": "394L0004", "@numtexte": "94-4", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1994-02-14" }, { "@id": "JORFTEXT000000729287", "#text": "Décret n°94-256 du 30 mars 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000729287", "@nortexte": "BUDB9410025D", "@numtexte": "94-256", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1994-03-30" }, { "@id": "JORFTEXT000000366124", "#text": "Décret n°94-839 du 29 septembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000366124", "@nortexte": "BUDB9410074D", "@numtexte": "94-839", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1994-09-29" }, { "@id": "JORFTEXT000000700700", "#text": "Décret n°94-1202 du 29 décembre 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000700700", "@nortexte": "BUDB9410188D", "@numtexte": "94-1202", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319146", "@num": "77", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGITEXT000005617315", "#text": "Loi n°94-1163 du 29 décembre 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319160", "@num": "1", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319170", "@num": "10", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 10 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319172", "@num": "13", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 13 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319173", "@num": "14", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 14 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319174", "@num": "15", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319175", "@num": "16", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319178", "@num": "18", "#text": "Loi n°94-1163 du 29 décembre 1994 - 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art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319185", "@num": "36", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319186", "@num": "38", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319187", "@num": "39", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319163", "@num": "4", "#text": "Loi n°94-1163 du 29 décembre 1994 - 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art. 44 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319192", "@num": "46", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319193", "@num": "47", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319194", "@num": "48", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319164", "@num": "5", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319195", "@num": "51", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319166", "@num": "6", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319167", "@num": "7", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 7 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319168", "@num": "8", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 8 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000551560", "#text": "DECRET95-172", "@sens": "cible", "@cidtexte": "JORFTEXT000000551560", "@nortexte": "BUDF9500003D", "@numtexte": "95-172", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-17" }, { "@id": "JORFTEXT000000370757", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000370757", "@nortexte": "BUDD9570001A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-03-22" }, { "@id": "JORFTEXT000000370912", "#text": "DECRET95-339", "@sens": "cible", "@cidtexte": "JORFTEXT000000370912", "@nortexte": "BUDF9510012D", "@numtexte": "95-339", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-28" }, { "@id": "JORFTEXT000000553176", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000553176", "@nortexte": "BUDL9500028A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-03-22" }, { "@id": "JORFTEXT000000188274", "#text": "DECRET95-386", "@sens": "cible", "@cidtexte": "JORFTEXT000000188274", "@nortexte": "BUDX9410021D", "@numtexte": "95-386", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-11" }, { "@id": "JORFTEXT000000187805", "#text": "DECRET95-407", "@sens": "cible", "@cidtexte": "JORFTEXT000000187805", "@nortexte": "BUDF9510004D", "@numtexte": "95-407", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-14" }, { "@id": "JORFTEXT000000188320", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000188320", "@nortexte": "BUDF9500004A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-02" }, { "@id": "JORFTEXT000000190605", "#text": "DECRET95-1185", "@sens": "cible", "@cidtexte": "JORFTEXT000000190605", "@nortexte": "ECOD9550015D", "@numtexte": "95-1185", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-11-06" }, { "@id": "LEGIARTI000006523442", "@num": "1", "#text": "Arrêté du 31 janvier 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171732", "@nortexte": "ECOB9610011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-31" }, { "@id": "LEGIARTI000006523443", "@num": "2", "#text": "Arrêté du 31 janvier 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171732", "@nortexte": "ECOB9610011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-31" }, { "@id": "LEGIARTI000006523444", "@num": "3", "#text": "Arrêté du 31 janvier 1996 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171732", "@nortexte": "ECOB9610011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-31" }, { "@id": "LEGIARTI000006523446", "@num": "4", "#text": "Arrêté du 31 janvier 1996 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171732", "@nortexte": "ECOB9610011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-31" }, { "@id": "LEGIARTI000006523447", "@num": "5", "#text": "Arrêté du 31 janvier 1996 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171732", "@nortexte": "ECOB9610011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-31" }, { "@id": "LEGIARTI000006523448", "@num": "6", "#text": "Arrêté du 31 janvier 1996 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171732", "@nortexte": "ECOB9610011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-31" }, { "@id": "LEGIARTI000006481686", "@num": "13", "#text": "Décret n°96-94 du 5 février 1996 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000172273", "@nortexte": "PRMX9500166D", "@numtexte": "96-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-05" }, { "@id": "LEGIARTI000006481685", "@num": "13", "#text": "Décret n°96-94 du 5 février 1996 - art. 13 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000172273", "@nortexte": "PRMX9500166D", "@numtexte": "96-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-05" }, { "@id": "JORFTEXT000000560307", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000560307", "@nortexte": "MCCK9500506A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-05-10" }, { "@id": "JORFTEXT000000560300", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000560300", "@nortexte": "MCCK9500435A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-05-10" }, { "@id": "JORFTEXT000000192528", "#text": "DECRET96-556", "@sens": "cible", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "JORFTEXT000000572100", "#text": "Décret n°98-590 du 6 juillet 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000572100", "@nortexte": "AGRS9800123D", "@numtexte": "98-590", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-06" }, { "@id": "JORFTEXT000000193594", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000193594", "@nortexte": "AGRG9800124A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-07-24" }, { "@id": "JORFTEXT000000394739", "#text": "DECRET99-370", "@sens": "cible", "@cidtexte": "JORFTEXT000000394739", "@nortexte": "AGRG9900385D", "@numtexte": "99-370", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-07" }, { "@id": "JORFTEXT000000814924", "#text": "Décret2006-174", "@sens": "cible", "@cidtexte": "JORFTEXT000000814924", "@nortexte": "BUDB0510057D", "@numtexte": "2006-174", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-17" }, { "@id": "JORFTEXT000000813986", "#text": "Arrêté du 22 février 2006, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000813986", "@nortexte": "BUDB0610015A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-02-22" }, { "@id": "JORFTEXT000000645215", "#text": "Décret2007-729", "@sens": "cible", "@cidtexte": "JORFTEXT000000645215", "@nortexte": "BUDB0750004D", "@numtexte": "2007-729", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-07" }, { "@id": "LEGITEXT000017962023", "#text": "Décret n°2008-40 du 11 janvier 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017865601", "@nortexte": "BCFB0772848D", "@numtexte": "2008-40", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-11" }, { "@id": "LEGITEXT000017962023", "#text": "Décret n°2008-40 du 11 janvier 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017865601", "@nortexte": "BCFB0772848D", "@numtexte": "2008-40", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-11" }, { "@id": "JORFTEXT000017865601", "#text": "Décret n°2008-40 du 11 janvier 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017865601", "@nortexte": "BCFB0772848D", "@numtexte": "2008-40", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-11" }, { "@id": "JORFARTI000026395592", "#text": "Modification du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026395589", "@nortexte": "BUDZ1299083X", "@typelien": "CITATION", "@naturetexte": "MODIFICATION", "@datesignatexte": "2999-01-01" }, { "@id": "JORFARTI000027140924", "#text": "Modification du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027140923", "@nortexte": "BUDZ1399019X", "@typelien": "CITATION", "@naturetexte": "MODIFICATION", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000030741427", "#text": "DÉCRET n°2015-670 du 15 juin 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030741427", "@nortexte": "FCPB1512288D", "@numtexte": "2015-670", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-15" }, { "@id": "LEGIARTI000006314210", "@num": "362", "#text": "CODE GENERAL DES IAbPOTS, CGI. - art. 362 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294422", "@num": "232", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 232 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298298", "@num": "46 quater-0 ZG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298331", "@num": "46 quater-0 ZM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZM (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298332", "@num": "46 quater-0 ZN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZN (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305996", "@num": "1384 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1384 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306149", "@num": "1458", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1458 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312597", "@num": "1649 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313708", "@num": "1734 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1734 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312947", "@num": "1736", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312985", "@num": "1741", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1741 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313784", "@num": "1758 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1758 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313837", "@num": "1774", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1774 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313876", "@num": "1788 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308446", "@num": "202", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 202 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308509", "@num": "207", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 207 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308752", "@num": "223 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308752", "@num": "223 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303655", "@num": "223 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 J (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303702", "@num": "223 R", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304121", "@num": "239 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304126", "@num": "239 sexies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 sexies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304226", "@num": "256 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 256 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309307", "@num": "257", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 257 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304247", "@num": "258 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304249", "@num": "258 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309325", "@num": "259 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 259 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304243", "@num": "259 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 259 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304289", "@num": "262 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 262 quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304286", "@num": "262 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 262 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309418", "@num": "266", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 266 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309457", "@num": "271", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 271 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304324", "@num": "275", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 275 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304362", "@num": "278 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 278 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309548", "@num": "289", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 289 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309563", "@num": "291", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 291 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309564", "@num": "291", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 291 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304512", "@num": "297 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304515", "@num": "297 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304516", "@num": "297 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304517", "@num": "297 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304518", "@num": "297 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304520", "@num": "297 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314181", "@num": "298 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307189", "@num": "93 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315274", "@num": "L135 G", "#text": "Livre des procédures fiscales - art. L135 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315980", "@num": "L209", "#text": "Livre des procédures fiscales - art. L209 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315590", "@num": "L280", "#text": "Livre des procédures fiscales - art. L280 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°94-1163 du 29 décembre 1994", "MCS_TXT": { "MC": [ "BUDGET", "ECONOMIE", "LOI DE FINANCES RECTIFICATIVE POUR 1994", "BUDGET 1994", "IMPOT", "CODE GENERAL DES IMPOTS", "CGI", "VALIDATION LEGISLATIVE", "LIVRE DES PROCEDURES FISCALES", "LPF", "PROJET DE LOI" ] }, "TITREFULL": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000530935", "NOR": "BUDX9400160L", "NUM": "94-1163", "DATE_PUBLI": "1994-12-30", "DATE_TEXTE": "1994-12-29", "NUM_PARUTION": 302, "ORIGINE_PUBLI": "JORF n°302 du 30 décembre 1994", "PAGE_DEB_PUBLI": 18779, "PAGE_FIN_PUBLI": 19941230 } }, "META_COMMUN": { "ID": "JORFTEXT000000530935", "URL": "texte/version/JORF/TEXT/00/00/00/53/09/JORFTEXT000000530935.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1994/12/29/BUDX9400160L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9941163", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1994/12/29/94-1163/jo/texte" } } }, "VISAS": { "CONTENU": "L'Assemblée nationale et le Sénat ont adopté,
Le Président de la République promulgue la loi dont la teneur suit:
\n

Première partie

CONDITIONS GENERALES

DE L'EQUILIBRE FINANCIER

\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 29 décembre 1994.
\n

FRANCOIS MITTERRAND

Par le Président de la République:

Le Premier ministre,
EDOUARD BALLADUR

Le ministre du budget,

porte-parole du Gouvernement,

NICOLAS SARKOZY

\n
" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000530935", "cible": true, "cidtexte": "JORFTEXT000000530935", "id": "LEGIARTI000006319182", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006319182", "liens_entrants": true }

Article 24 AUTONOME VIGUEUR, en vigueur depuis le 30/12/1994 (LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1))