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I. Paragraphe modificateur
\n
II. - Le I s'applique aux dépenses retenues pour le calcul du crédit d'impôt à compter du 1er janvier 2000.
" } }, "LEGIARTI000006309211": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "244 quater B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006309211", "URL": "article/LEGI/ARTI/00/00/06/30/92/LEGIARTI000006309211.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0244AGXXXXXCN" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006326376", "@num": "1", "#text": "Décret n°91-733 du 24 juillet 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000312654", "@nortexte": "BUDF9110031D", "@numtexte": "91-733", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-07-24" }, { "@id": "LEGIARTI000006320694", "@num": "16", "#text": "Loi - art. 16 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000580717", "#text": "Loi 99-1173 1999-12-30 art. 16 II Finances rectificative pour 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000037075129", "@num": "131", "#text": "Loi n° 2003-1311 du 30 décembre 2003 - art. 131 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006322429", "@num": "22", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000020042175", "@num": "95", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000021007834", "@num": "1", "#text": "Arrêté du 27 août 2009 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021006055", "@nortexte": "BCFL0914998A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-08-27" }, { "#text": "CGI 8, 238 bis L, 239 quater, 239 quater B, 239 quater C, 199 ter B, 1465, 151 nonies, 220 septies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000027038620", "#text": "Décret n°2013-116\n du 5 février 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027037699", "@nortexte": "EFIE1225585D", "@numtexte": "2013-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-02-05" }, { "@id": "LEGITEXT000028390783", "#text": "Décret n°2013-1215 du 23 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028387221", "@nortexte": "EFIE1315191D", "@numtexte": "2013-1215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000029880075", "@num": "Annexe 1", "#text": "ARRÊTÉ du 28 novembre 2014 - art. 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309200", "@fin": "1987-12-31", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309201", "@fin": "1989-12-30", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309202", "@fin": "1991-06-24", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309203", "@fin": "1992-07-04", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309204", "@fin": "1993-08-18", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309205", "@fin": "1994-09-02", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309206", "@fin": "1995-10-27", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309207", "@fin": "1996-05-12", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309208", "@fin": "1999-03-31", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309209", "@fin": "1999-07-13", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309210", "@fin": "1999-12-31", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "1999-07-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309211", "@fin": "2000-03-31", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309212", "@fin": "2002-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309213", "@fin": "2003-12-31", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309214", "@fin": "2004-12-31", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309215", "@fin": "2005-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309216", "@fin": "2006-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309217", "@fin": "2006-04-02", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309218", "@fin": "2006-12-27", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2006-04-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309219", "@fin": "2006-12-31", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309220", "@fin": "2007-12-28", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017889830", "@fin": "2007-12-29", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035690", "@fin": "2008-04-03", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619454", "@fin": "2008-12-29", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020034028", "@fin": "2009-05-29", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020675496", "@fin": "2010-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2009-05-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658297", "@fin": "2010-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660973", "@fin": "2010-05-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201534", "@fin": "2011-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378537", "@fin": "2011-06-12", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188554", "@fin": "2012-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073961", "@fin": "2013-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948341", "@fin": "2014-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419569", "@fin": "2014-05-30", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029041806", "@fin": "2014-12-22", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029947171", "@fin": "2015-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023561", "@fin": "2015-06-06", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701341", "@fin": "2016-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031779254", "@fin": "2017-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817567", "@fin": "2017-12-30", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036363476", "@fin": "2018-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432071", "@fin": "2018-12-31", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988033", "@fin": "2019-12-30", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467205", "@fin": "2020-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041520682", "@fin": "2019-12-31", "@num": "244 quater B", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042882193", "@fin": "2022-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041520760", "@fin": "2020-01-01", "@num": "244 quater B", "@etat": "MODIFIE_MORT_NE", "@debut": "2222-02-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042909808", "@fin": "2021-12-31", "@num": "244 quater B", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044989574", "@fin": "2023-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000045035408", "@fin": "2022-12-31", "@num": "244 quater B", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046868633", "@fin": "2999-01-01", "@num": "244 quater B", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les entreprises industrielles et commerciales ou agricoles imposées d'après leur bénéfice réel peuvent bénéficier d'un crédit d'impôt égal à 50 % de l'excédent des dépenses de recherche exposées au cours d'une année par rapport à la moyenne des dépenses de même nature, revalorisées de la hausse des prix à la consommation, exposées au cours des deux années précédentes.
\n
Le crédit d'impôt est égal à 50 % des dépenses de recherche de la première année au cours de laquelle l'entreprise expose des dépenses de cette nature.
\n
Le crédit d'impôt est plafonné pour chaque entreprise, y compris les sociétés de personnes, à 40 millions de francs. Il s'apprécie en prenant en compte la fraction du crédit d'impôt positif ou négatif correspondant aux parts des associés de sociétés de personnes mentionnées aux articles 8 et 238 bis L et aux droits des membres de groupements mentionnés aux articles 239 quater, 239 quater B et 239 quater C.
\n
Les dispositions du présent article s'appliquent, sur option de l'entreprise, aux dépenses exposées au cours des années 1999 à 2003 par les entreprises qui ont fait application du crédit d'impôt recherche au titre de 1998, par celles qui n'ont pas renouvelé leur option au titre des périodes 1993 à 1995 et 1996 à 1998, ou par celles qui n'ont jamais opté pour le régime du crédit d'impôt recherche. L'option doit être exercée au titre de 1999, ou au titre de l'année au cours de laquelle l'entreprise réalise ses premières dépenses de recherche éligibles au crédit d'impôt recherche.
\n
Le crédit d'impôt des entreprises n'ayant pas renouvelé leur option au titre des périodes 1993 à 1995 et 1996 à 1998 est calculé à compter de 1999 par application, le cas échéant, de l'article 199 ter B aux dépenses de recherche exposées depuis la dernière option valablement exercée.
\n
La fraction du crédit d'impôt qui résulte de la prise en compte de dépenses prévues au h et au i du II exposées à compter du 1er janvier 1999 est plafonnée pour chaque entreprise à 650 000 F par période de trois ans consécutifs.
\n
II. Les dépenses de recherche ouvrant droit au crédit d'impôt sont :
\n
a) Les dotations aux amortissements des immobilisations, créées ou acquises à l'état neuf et affectées directement à la réalisation en France d'opérations de recherche scientifique et technique, y compris la réalisation de prototypes ou d'installations pilotes. Toutefois, les dotations aux amortissements des immeubles acquis ou achevés avant le 1er janvier 1991 ainsi que celles des immeubles dont le permis de construire a été délivré avant le 1er janvier 1991 ne sont pas prises en compte ;
\n
b) Les dépenses de personnel afférentes aux chercheurs et techniciens de recherche directement et exclusivement affectés à ces opérations ;
\n
c) les autres dépenses de fonctionnement exposées dans les même s opérations ; ces dépenses sont fixées forfaitairement à 75 p. 100 des dépenses de personnel mentionnées au b.
\n
Ce pourcentage est fixé à :
\n
1° (abrogé).
\n
2° (abrogé).
\n
3° 100 p. 100 des dépenses de personnel qui se rapportent aux personnes titulaires d'un doctorat ou d'un diplôme équivalent pendant les douze premiers mois suivant leur recrutement à la condition que le contrat de travail de ces personnes soit à durée indéterminée et que l'effectif salarié de l'entreprise ne soit pas inférieur à celui de l'année précédente.
\n
d. Les dépenses exposées pour la réalisation d'opérations de même nature confiées à des organismes de recherche publics ou à des universités ;
\n
d bis. Les dépenses exposées pour la réalisation d'opérations de même nature confiées à des organismes de recherche privés agréés par le ministre chargé de la recherche, ou à des experts scientifiques ou techniques agréés dans les mêmes conditions ;
\n
e) Les frais de prise et de maintenance de brevets ;
\n
f) Les dotations aux amortissements des brevets acquis en vue de réaliser des opérations de recherche et de développement expérimental ;
\n
g) Les dépenses de normalisation afférentes aux produits de l'entreprise, définies comme suit, pour la moitié de leur montant :
\n
1° Les salaires et charges sociales afférents aux périodes pendant lesquelles les salariés participent aux réunions officielles de normalisation ;
\n
2° Les autres dépenses exposées à raison de ces mêmes opérations ; ces dépenses sont fixées forfaitairement à 30 p. 100 des salaires mentionnés au 1° ;
\n
3° Dans des conditions fixées par décret, les dépenses exposées par le chef d'une entreprise individuelle, les personnes mentionnées au I de l'article 151 nonies et les mandataires sociaux pour leur participation aux réunions officielles de normalisation, à concurrence d'un forfait journalier de 3.000 F par jour de présence auxdites réunions ;
\n
h) Les dépenses liées à l'élaboration de nouvelles collections exposées par les entreprises industrielles du secteur textile-habillement-cuir et définies comme suit :
\n
1° Les salaires et charges sociales afférents aux stylistes et techniciens des bureaux de style directement et exclusivement chargés de la conception de nouveaux produits et aux ingénieurs et techniciens de production chargés de la réalisation de prototypes ou d'échantillons non vendus ;
\n
2° Les dotations aux amortissements des immobilisations créées ou acquises à l'état neuf qui sont directement affectées à la réalisation d'opérations visées au 1° ;
\n
3° Les autres dépenses de fonctionnement exposées à raison de ces mêmes opérations ; ces dépenses sont fixées forfaitairement à 75 p. 100 des dépenses de personnel mentionnées au 1° ;
\n
4° Les frais de dépôt des dessins et modèles.
\n
i. Les dépenses liées à l'élaboration de nouvelles collections confiée par les entreprises industrielles du secteur textile-habillement-cuir à des stylistes ou bureaux de style agréés selon des modalités définies par décret.
\n
Les dépenses visées aux a et 2° du h du II ne sont pas retenues pour le calcul du crédit d'impôt recherche lorsque les immobilisations concernées ont bénéficié du crédit d'impôt prévu à l'article 220 septies.
\n
III. Les subventions publiques reçues par les entreprises à raison des opérations ouvrant droit au crédit d'impôt sont déduites des bases de calcul de ce crédit. Il en est de même des sommes reçues par les organismes ou experts désignés au d et au d bis du II, pour le calcul de leur propre crédit d'impôt.
\n
En outre, en cas de transfert de personnels, d'immobilisations ou de contrats mentionnés au d et d bis du II, entre entreprises ayant des liens de dépendance directe ou indirecte, ou résultant de fusions, scissions, apports ou opérations assimilées, il est fait abstraction, pour le calcul de la variation des dépenses de recherche, de la part de cette variation provenant exclusivement du transfert.
\n
IV. (Périmé).
\n
IV bis. Sur option de l'entreprise, les dispositions du présent article sont également applicables aux dépenses exposées :
\n
a) b) c) (Périmés).
\n
d) Au cours des années 1993 à 1995 par les entreprises qui ont bénéficié du crédit d'impôt recherche au titre de l'année 1992 ou par celles qui n'ont jamais bénéficié du dispositif du crédit d'impôt recherche ou qui n'ont pas renouvelé leur option au titre des périodes 1987 à 1989 et 1990 à 1992.
\n
e. au cours des années 1996 à 1998 par les entreprises qui ont fait application du crédit d'impôt recherche au titre de 1995 ou par celles qui n'ont jamais opté pour le régime du crédit d'impôt recherche. L'option doit être exercée au titre de 1996 ou au titre de l'année de création de l'entreprise, ou au titre de l'année au cours de laquelle l'entreprise réalise ses premières dépenses de recherche éligibles au crédit d'impôt recherche.
\n
IV ter. (Périmé).
\n
\n
V. (Périmé).
\n
\n
VI. Un décret fixe les conditions d'application du présent article. Il en adapte les dispositions aux cas d'exercice de durée inégale ou ne coïncidant pas avec l'année civile.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006309211", "cible": false, "cidtexte": "JORFTEXT000000580717", "id": "LEGIARTI000006320694", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000580717": { "SM": { "CONTENU": "Première partie : conditions générales de l'équilibre financier (articles 1 à 3), deuxième partie : moyens des services et dispositions spéciales (articles 4 à 56). Titre I - dispositions applicables à l'année 1999. I - opérations à caractère définitif (articles 4 à 8) a) budget général (articles 4 à 6), b) budgets annexes (article 7), c) opérations à caractère définitif des comptes d'affectation spéciale (article 8). II - opérations à caractère temporaire (article 9). III - autres dispositions (articles 10 et 11). Titre II - dispositions permanentes. I- mesures concernant la fiscalité (articles 12 à 44), II - autres dispositions (articles 45 à 56). Etats législatifs annexes. Etat A : tableau des voies et moyens applicables au budget 1999. Etat B : répartition, par titre et par ministère, des crédits ouverts au titre des dépenses ordinaires des services civils. Etat C : répartition, par titre et par ministère, des autorisations de programme et des crédits de paiement ouverts au titre des dépenses en capital des services civils." }, "TP": { "CONTENU": "

(1) Loi no 99-1173.

- Directives communautaires :

Directive 98/80/CE du 12 octobre 1998 complétant le système de TVA et modifiant la directive 77/388/CEE, régime particulier applicable à l'or d'investissement ;

Directive 91/680 du Conseil du 16 décembre 1991 complétant le système commun de la TVA et modifiant, en vue de l'abolition des frontières fiscales, la directive 77/388/CEE.

- Travaux préparatoires :

Assemblée nationale :

Projet de loi no 1952 ;

Lettre rectificative (no ...) ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 1992 ;

Avis de M. François Lamy, au nom de la commission de la défense, no 1991 ;

Discussion des 8 et 9 décembre 1999 et adoption le 9 décembre 1999.

Sénat :

Projet de loi, adopté par l'Assemblée nationale, no 127 (1999-2000) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, no 144 (1999-2000) ;

Discussion et adoption le 20 décembre 1999.

Assemblée nationale :

Projet de loi, modifié par le Sénat, no 2040 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission mixte paritaire, no 2041.

Sénat :

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission mixte paritaire, no 149 (1999-2000).

Assemblée nationale :

Projet de loi, modifié par le Sénat, no 2040 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 2043 ;

Discussion et adoption le 22 décembre 1999.

Sénat :

Projet de loi, adopté par l'Assemblée nationale en nouvelle lecture, no 152 (1999-2000) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, no 153 (1999-2000) ;

Discussion et rejet le 22 décembre 1999.

Assemblée nationale :

Projet de loi, rejeté par le Sénat en nouvelle lecture, no 2059 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 2060 ;

Discussion et adoption en lecture définitive le 22 décembre 1999.

- Conseil constitutionnel :

Décision no 99-425 DC du 29 décembre 1999 publiée au Journal officiel de ce jour.

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art. 48 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320730", "@num": "48", "#text": "Loi - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320683", "@num": "5", "#text": "Loi - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320683", "@num": "5", "#text": "Loi - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320736", "@num": "54", "#text": "Loi - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320737", "@num": "55", "#text": "Loi - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320737", "@num": "55", "#text": "Loi - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320738", "@num": "56", "#text": "Loi - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320684", "@num": "6", "#text": "Loi - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320685", "@num": "7", "#text": "Loi - art. 7 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320686", "@num": "8", "#text": "Loi - art. 8 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320687", "@num": "9", "#text": "Loi - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGITEXT000005628931", "#text": "Loi n°99-1173 du 30 décembre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000750699", "#text": "Arrêté du 12 janvier 2000, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000750699", "@nortexte": "MESR0010060A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-01-12" }, { "@id": "JORFTEXT000000567520", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000567520", "@nortexte": "ECOT0020002A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-02-04" }, { "@id": "LEGITEXT000005629321", "#text": "Décret n°2000-359 du 26 avril 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000764511", "@nortexte": "MESR0010435D", "@numtexte": "2000-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-26" }, { "@id": "LEGIARTI000006779618", "@num": "1", "#text": "Décret n°2000-359 du 26 avril 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000764511", "@nortexte": "MESR0010435D", "@numtexte": "2000-359", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-26" }, { "@id": "LEGIARTI000006779618", "@num": "1", "#text": "Décret n°2000-359 du 26 avril 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000764511", "@nortexte": "MESR0010435D", "@numtexte": "2000-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-26" }, { "@id": "LEGIARTI000006779619", "@num": "2", "#text": "Décret n°2000-359 du 26 avril 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000764511", "@nortexte": "MESR0010435D", "@numtexte": "2000-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-26" }, { "@id": "LEGIARTI000006779620", "@num": "3", "#text": "Décret n°2000-359 du 26 avril 2000 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000764511", "@nortexte": "MESR0010435D", "@numtexte": "2000-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-26" }, { "@id": "LEGIARTI000006779621", "@num": "4", "#text": "Décret n°2000-359 du 26 avril 2000 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000764511", "@nortexte": "MESR0010435D", "@numtexte": "2000-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-26" }, { "@id": "LEGIARTI000006779622", "@num": "5", "#text": "Décret n°2000-359 du 26 avril 2000 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000764511", "@nortexte": "MESR0010435D", "@numtexte": "2000-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-26" }, { "@id": "LEGIARTI000006779623", "@num": "6", "#text": "Décret n°2000-359 du 26 avril 2000 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000764511", "@nortexte": "MESR0010435D", "@numtexte": "2000-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-26" }, { "@id": "LEGIARTI000006779624", "@num": "7", "#text": "Décret n°2000-359 du 26 avril 2000 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000764511", "@nortexte": "MESR0010435D", "@numtexte": "2000-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-26" }, { "@id": "LEGIARTI000006779625", "@num": "8", "#text": "Décret n°2000-359 du 26 avril 2000 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000764511", "@nortexte": "MESR0010435D", "@numtexte": "2000-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-26" }, { "@id": "LEGIARTI000006779626", "@num": "9", "#text": "Décret n°2000-359 du 26 avril 2000 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000764511", "@nortexte": "MESR0010435D", "@numtexte": "2000-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-26" }, { "@id": "JORFTEXT000000764511", "#text": "Décret2000-359", "@sens": "cible", "@cidtexte": "JORFTEXT000000764511", "@nortexte": "MESR0010435D", "@numtexte": "2000-359", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-26" }, { "@id": "JORFTEXT000000400250", "#text": "Décret2000-392", "@sens": "cible", "@cidtexte": "JORFTEXT000000400250", "@nortexte": "ECOF0000012D", "@numtexte": "2000-392", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-05-02" }, { "@id": "JORFTEXT000000399613", "#text": "Décret2000-490", "@sens": "cible", "@cidtexte": "JORFTEXT000000399613", "@nortexte": "ECOF0000020D", "@numtexte": "2000-490", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" }, { "@id": "JORFTEXT000000217124", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000217124", "@nortexte": "MJSK0070062A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-06-06" }, { "@id": "JORFTEXT000000217983", "#text": "Décret2000-739", "@sens": "cible", "@cidtexte": "JORFTEXT000000217983", "@nortexte": "ECOD0070013D", "@numtexte": "2000-739", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "JORFTEXT000000765849", "#text": "Décret2000-740", "@sens": "cible", "@cidtexte": "JORFTEXT000000765849", "@nortexte": "ECOF0000024D", "@numtexte": "2000-740", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "LEGITEXT000005629799", "#text": "Décret n°2000-777 du 23 août 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000218250", "@nortexte": "ECOT0036916D", "@numtexte": "2000-777", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-23" }, { "@id": "LEGIARTI000006331227", "@num": "1", "#text": "Décret n°2000-777 du 23 août 2000 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000218250", "@nortexte": "ECOT0036916D", "@numtexte": "2000-777", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-23" }, { "@id": "LEGIARTI000006331227", "@num": "1", "#text": "Décret n°2000-777 du 23 août 2000 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000218250", "@nortexte": "ECOT0036916D", "@numtexte": "2000-777", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-23" }, { "@id": "LEGIARTI000006331228", "@num": "2", "#text": "Décret n°2000-777 du 23 août 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000218250", "@nortexte": "ECOT0036916D", "@numtexte": "2000-777", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-23" }, { "@id": "JORFTEXT000000218250", "#text": "Décret2000-777", "@sens": "cible", "@cidtexte": "JORFTEXT000000218250", "@nortexte": "ECOT0036916D", "@numtexte": "2000-777", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-23" }, { "@id": "JORFTEXT000000765065", "#text": "Décret2000-784", "@sens": "cible", "@cidtexte": "JORFTEXT000000765065", "@nortexte": "ECOD0070021D", "@numtexte": "2000-784", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-24" }, { "@id": "JORFTEXT000000400813", "#text": "Décret2000-786", "@sens": "cible", "@cidtexte": "JORFTEXT000000400813", "@nortexte": "ECOD0070017D", "@numtexte": "2000-786", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-24" }, { "@id": "JORFTEXT000000219383", "#text": "Décret2000-840", "@sens": "cible", "@cidtexte": "JORFTEXT000000219383", "@nortexte": "MESS0022452D", "@numtexte": "2000-840", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-30" }, { "@id": "JORFTEXT000000585157", "#text": "Décret2000-903", "@sens": "cible", "@cidtexte": "JORFTEXT000000585157", "@nortexte": "INTB0000249D", "@numtexte": "2000-903", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-09-18" }, { "@id": "LEGITEXT000005630136", "#text": "Décret n°2000-1091 du 9 novembre 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000402850", "@nortexte": "ECOR0005005D", "@numtexte": "2000-1091", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-09" }, { "@id": "LEGIARTI000006331252", "@num": "1", "#text": "Décret n°2000-1091 du 9 novembre 2000 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000402850", "@nortexte": "ECOR0005005D", "@numtexte": "2000-1091", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-09" }, { "@id": "LEGIARTI000006331252", "@num": "1", "#text": "Décret n°2000-1091 du 9 novembre 2000 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000402850", "@nortexte": "ECOR0005005D", "@numtexte": "2000-1091", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-09" }, { "@id": "LEGIARTI000006331253", "@num": "1", "#text": "Décret n°2000-1091 du 9 novembre 2000 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000402850", "@nortexte": "ECOR0005005D", "@numtexte": "2000-1091", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-09" }, { "@id": "LEGIARTI000006331253", "@num": "1", "#text": "Décret n°2000-1091 du 9 novembre 2000 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000402850", "@nortexte": "ECOR0005005D", "@numtexte": "2000-1091", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-09" }, { "@id": "LEGIARTI000006331254", "@num": "2", "#text": "Décret n°2000-1091 du 9 novembre 2000 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000402850", "@nortexte": "ECOR0005005D", "@numtexte": "2000-1091", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-09" }, { "@id": "LEGIARTI000006331254", "@num": "2", "#text": "Décret n°2000-1091 du 9 novembre 2000 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000402850", "@nortexte": "ECOR0005005D", "@numtexte": "2000-1091", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-09" }, { "@id": "LEGIARTI000006331255", "@num": "2", "#text": "Décret n°2000-1091 du 9 novembre 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000402850", "@nortexte": "ECOR0005005D", "@numtexte": "2000-1091", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-09" }, { "@id": "LEGIARTI000006331255", "@num": "2", "#text": "Décret n°2000-1091 du 9 novembre 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000402850", "@nortexte": "ECOR0005005D", "@numtexte": "2000-1091", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-09" }, { "@id": "LEGIARTI000006331256", "@num": "3", "#text": "Décret n°2000-1091 du 9 novembre 2000 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000402850", "@nortexte": "ECOR0005005D", "@numtexte": "2000-1091", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-09" }, { "@id": "LEGIARTI000006331257", "@num": "4", "#text": "Décret n°2000-1091 du 9 novembre 2000 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000402850", "@nortexte": "ECOR0005005D", "@numtexte": "2000-1091", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-09" }, { "@id": "JORFTEXT000000402850", "#text": "Décret2000-1091", "@sens": "cible", "@cidtexte": "JORFTEXT000000402850", "@nortexte": "ECOR0005005D", "@numtexte": "2000-1091", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-09" }, { "@id": "JORFTEXT000000218864", "#text": "Décret2000-1143", "@sens": "cible", "@cidtexte": "JORFTEXT000000218864", "@nortexte": "ATEP0080062D", "@numtexte": "2000-1143", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-21" }, { "@id": "JORFTEXT000000768353", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000768353", "@nortexte": "ECOF0000034A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-27" }, { "@id": "LEGITEXT000005630360", "#text": "Arrêté du 27 décembre 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000768353", "@nortexte": "ECOF0000034A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-27" }, { "@id": "LEGIARTI000006334665", "@num": "1", "#text": "Arrêté du 27 décembre 2000 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000768353", "@nortexte": "ECOF0000034A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-27" }, { "@id": "LEGIARTI000006334666", "@num": "2", "#text": "Arrêté du 27 décembre 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000768353", "@nortexte": "ECOF0000034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-27" }, { "@id": "LEGIARTI000006334666", "@num": "2", "#text": "Arrêté du 27 décembre 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000768353", "@nortexte": "ECOF0000034A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-27" }, { "@id": "JORFTEXT000000767907", "#text": "LOI2000-1353", "@sens": "cible", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000405067", "#text": "Décret2001-68", "@sens": "cible", "@cidtexte": "JORFTEXT000000405067", "@nortexte": "ECOD0030001D", "@numtexte": "2001-68", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-24" }, { "@id": "JORFTEXT000000208387", "#text": "Décret2001-171", "@sens": "cible", "@cidtexte": "JORFTEXT000000208387", "@nortexte": "ECOF0020022D", "@numtexte": "2001-171", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-02-19" }, { "@id": "JORFTEXT000000209259", "#text": "Décret2001-344", "@sens": "cible", "@cidtexte": "JORFTEXT000000209259", "@nortexte": "ECOF0120046D", "@numtexte": "2001-344", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-04-19" }, { "@id": "JORFTEXT000000588663", "#text": "Décret2001-435", "@sens": "cible", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "JORFTEXT000000395006", "#text": "Décret2001-575", "@sens": "cible", "@cidtexte": "JORFTEXT000000395006", "@nortexte": "MESR0110628D", "@numtexte": "2001-575", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-02" }, { "@id": "JORFTEXT000000781906", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006217472", "@num": "8", "#text": "Décret n°2003-167 du 28 février 2003 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000784143", "@nortexte": "PRMX0306350D", "@numtexte": "2003-167", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-02-28" }, { "@id": "JORFTEXT000000784143", "#text": "Décret2003-167", "@sens": "cible", "@cidtexte": "JORFTEXT000000784143", "@nortexte": "PRMX0306350D", "@numtexte": "2003-167", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-02-28" }, { "@id": "JORFTEXT000000615126", "#text": "Décret2004-299", "@sens": "cible", "@cidtexte": "JORFTEXT000000615126", "@nortexte": "SOCA0421023D", "@numtexte": "2004-299", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-29" }, { "@id": "LEGIARTI000006322366", "@num": "106", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 106 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000634802", "#text": "LOI2005-1719", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "JORFTEXT000000819291", "#text": "Décret2006-1703", "@sens": "cible", "@cidtexte": "JORFTEXT000000819291", "@nortexte": "BUDR0603081D", "@numtexte": "2006-1703", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGITEXT000020522684", "#text": "Décret n°2009-404\n du 15 avril 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020521930", "@nortexte": "PRMX0903263D", "@numtexte": "2009-404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-15" }, { "@id": "JORFARTI000023528342", "#text": "Décision n°2010-93 QPC du 4 février 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023528341", "@nortexte": "CSCX1103776S", "@numtexte": "2010-93 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-02-04" }, { "@id": "LEGITEXT000029929012", "#text": "DÉCRET n°2014-1551 du 19 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029927239", "@nortexte": "FCPE1425422D", "@numtexte": "2014-1551", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-19" }, { "@id": "JORFTEXT000029927239", "#text": "DÉCRET n°2014-1551 du 19 décembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029927239", "@nortexte": "FCPE1425422D", "@numtexte": "2014-1551", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-19" }, { "@id": "JORFTEXT000029927239", "#text": "DÉCRET n°2014-1551 du 19 décembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029927239", "@nortexte": "FCPE1425422D", "@numtexte": "2014-1551", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-19" }, { "@id": "LEGITEXT000032108415", "#text": "Décret n°2016-188 du 24 février 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032106990", "@nortexte": "DEFD1603130D", "@numtexte": "2016-188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-24" }, { "@id": "JORFTEXT000032106990", "#text": "Décret n°2016-188 du 24 février 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032106990", "@nortexte": "DEFD1603130D", "@numtexte": "2016-188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-24" }, { "@id": "JORFARTI000034898006", "@num": "1", "#text": "Décision n°2017-636 QPC du 9 juin 2017 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034897992", "@nortexte": "CSCX1716996S", "@numtexte": "2017-636 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-06-09" }, { "@id": "JORFARTI000034897993", "#text": "Décision n°2017-636 QPC du 9 juin 2017 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034897992", "@nortexte": "CSCX1716996S", "@numtexte": "2017-636 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-06-09" }, { "@id": "LEGIARTI000006300277", "@num": "17 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313694", "@num": "1725 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1725 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308579", "@num": "209 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309141", "@num": "239", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304137", "@num": "239 sexies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 sexies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309164", "@num": "240", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 240 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309167", "@num": "241", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 241 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309212", "@num": "244 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309211", "@num": "244 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309229", "@num": "244 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309230", "@num": "244 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307547", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307849", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307851", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307850", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307852", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302590", "@num": "88", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 88 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006906116", "@num": "R262-6", "#text": "Code de l'action sociale et des familles - art. R262-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006906117", "@num": "R262-6", "#text": "Code de l'action sociale et des familles - art. R262-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006906118", "@num": "R262-6", "#text": "Code de l'action sociale et des familles - art. R262-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006753680", "@num": "R815-22", "#text": "Code de la sécurité sociale. - art. R815-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006753704", "@num": "R815-25", "#text": "Code de la sécurité sociale. - art. R815-25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006753703", "@num": "R815-25", "#text": "Code de la sécurité sociale. - art. R815-25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615647", "@num": "114", "#text": "Code des douanes - art. 114 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390909", "@num": "L2335-3", "#text": "Code général des collectivités territoriales - art. L2335-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 99-1173 du 30 décembre 1999", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "BUDGET 1999", "LOI DE FINANCES RECTIFICATIVE POUR 1999", "CODE GENERAL DES IMPOTS", "CGI", "COLLECTIF BUDGETAIRE", "CODE DES DOUANES", "LIVRE DES PROCEDURES FISCALES", "DROIT COMMUNAUTAIRE", "PROFESSIONS LIBERALES", "TAXE PROFESSIONNELLE", "GROUPE DE SOCIETES", "SOFERGIE", "FUSIONS", "PROJET DE LOI" ] }, "TITREFULL": "Loi de finances rectificative pour 1999 (n° 99-1173 du 30 décembre 1999)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000580717", "NOR": "ECOX9900133L", "NUM": "99-1173", "DATE_PUBLI": "1999-12-31", "DATE_TEXTE": "1999-12-30", "NUM_PARUTION": 303, "NUM_SEQUENCE": 2, "ORIGINE_PUBLI": "JORF n°0303 du 31 décembre 1999", "PAGE_DEB_PUBLI": 19968, "PAGE_FIN_PUBLI": 19990 } }, "META_COMMUN": { "ID": "JORFTEXT000000580717", "URL": "texte/version/JORF/TEXT/00/00/00/58/07/JORFTEXT000000580717.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1999/12/30/ECOX9900133L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LS9991173", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1999/12/30/99-1173/jo/texte" } } }, "VISAS": { "CONTENU": "

L'Assemblée nationale et le Sénat ont délibéré,

L'Assemblée nationale a adopté,

Vu la décision du Conseil constitutionnel no 99-425 DC en date du 29 décembre 1999 ;

Le Président de la République promulgue la loi dont la teneur suit :

Première partie

CONDITIONS GENERALES

DE L'EQUILIBRE FINANCIER

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 30 décembre 1999.

Jacques Chirac

Par le Président de la République :

Le Premier ministre,

Lionel Jospin

Le ministre de l'économie,

des finances et de l'industrie,

Christian Sautter

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000580717", "cible": true, "cidtexte": "JORFTEXT000000580717", "id": "LEGIARTI000006320694", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006320694", "liens_entrants": true }

Article 16 AUTONOME VIGUEUR, en vigueur depuis le 31/12/1999 (Loi de finances rectificative pour 1999 (n° 99-1173 du 30 décembre 1999))