{ "article": { "LEGIARTI000006322099": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "20", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006322099", "URL": "article/LEGI/ARTI/00/00/06/32/20/LEGIARTI000006322099.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEKTXXXXXX020AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006308711", "@num": "219 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147633", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales.", "@debut": "2004-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134224", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET REVENUS AUTORISÉS", "@debut": "2004-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114814", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2004-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084652", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2004-12-31" } ] }, "@cid": "JORFTEXT000000789373", "@nor": "ECOX0400222L", "@num": "2004-1484", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2004-1484 du 30 décembre 2004 de finances pour 2005 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000789373", "@c_titre_court": "Loi n°2004-1484 du 30 décembre 2004" }, { "@fin": "2999-01-01", "#text": "Loi n° 2004-1484 du 30 décembre 2004 de finances pour 2005 (1).", "@debut": "2004-12-31", "@id_txt": "LEGITEXT000005991863", "@c_titre_court": "Loi n° 2004-1484 du 30 décembre 2004" } ], "@date_publi": "2004-12-31", "@date_signature": "2004-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006322099", "@fin": "2999-01-01", "@num": "20", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006308711": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "219 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-08-06", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308711", "URL": "article/LEGI/ARTI/00/00/06/30/87/LEGIARTI000006308711.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0219ABXXXXXAJ" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006322099", "@num": "20", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 20 () JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000037526673", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686414", "@num": "1668", "#text": "Code général des impôts, CGI. - art. 1668 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764749", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171895", "@num": "234 duodecies", "#text": "Code général des impôts, CGI. - art. 234 duodecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171921", "@num": "234 quaterdecies", "#text": "Code général des impôts, CGI. - art. 234 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641494", "@num": "261", "#text": "Code général des impôts, CGI. - art. 261 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625143", "@num": "362", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 362 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162532", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000049357101", "@fin": "1954-08-15", "@num": "219 bis", "@etat": "MODIFIE", "@debut": "1951-05-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049539094", "@fin": "1979-07-01", "@num": "219 bis", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308702", "@fin": "1985-12-15", "@num": "219 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308703", "@fin": "1987-01-01", "@num": "219 bis", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308704", "@fin": "1993-01-01", "@num": "219 bis", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308705", "@fin": "2002-01-01", "@num": "219 bis", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308706", "@fin": "2002-03-31", "@num": "219 bis", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308707", "@fin": "2002-12-31", "@num": "219 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308708", "@fin": "2003-08-02", "@num": "219 bis", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308709", "@fin": "2003-12-31", "@num": "219 bis", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308710", "@fin": "2005-01-01", "@num": "219 bis", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308711", "@fin": "2008-08-06", "@num": "219 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019299657", "@fin": "2010-01-01", "@num": "219 bis", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658099", "@fin": "2018-01-01", "@num": "219 bis", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036427378", "@fin": "2999-01-01", "@num": "219 bis", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Par dérogation aux dispositions de l'article 219, le taux de l'impôt sur les sociétés est fixé à 24 % en ce qui concerne les revenus visés au 5 de l'article 206, perçus par les établissements publics, associations et collectivités sans but lucratif.
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Toutefois, ce taux est fixé à 10 % en ce qui concerne :
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a. Les produits des titres de créances mentionnés au 1° bis du III bis de l'article 125 A ;
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b. Les revenus des titres émis à compter du 1er janvier 1987 tels qu'ils sont définis aux articles 118, 119, 238 septies A, 238 septies B et 238 septies E.
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c. Les dividendes mentionnés aux d et e du 5 de l'article 206.
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Les dispositions des premier à cinquième alinéas ne s'appliquent pas aux revenus de l'espèce qui se rattachent à une exploitation commerciale, industrielle ou non commerciale.
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II. L'impôt établi conformément au I n'est pas mis en recouvrement si son montant annuel n'excède pas 150 euros.
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Si ce montant est compris entre 150 et 300 euros, la cotisation fait l'objet d'une décote égale à la différence entre 300 euros et ledit montant.
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III. Les fondations reconnues d'utilité publique sont exonérées d'impôt sur les sociétés pour les revenus mentionnés au I.
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006308711", "cible": false, "cidtexte": "JORFTEXT000000789373", "id": "LEGIARTI000006322099", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006322099", "liens_entrants": true }

Article 20 ENTIEREMENT_MODIF undefined, en vigueur depuis le 01/01/2999 (LOI n° 2004-1484 du 30 décembre 2004 de finances pour 2005 (1))