{ "article": { "LEGIARTI000006323307": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006323307", "URL": "article/LEGI/ARTI/00/00/06/32/33/LEGIARTI000006323307.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAFAUXXXXXX007AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006293850", "@num": "74 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 U (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293851", "@num": "74 V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 V (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302647", "@num": "102 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 102 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308441", "@num": "201", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302444", "@num": "50-0", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 50-0 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006114876", "@fin": "2999-01-01", "#text": "Section 2 : Dispositions relatives aux professionnels.", "@debut": "2999-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084691", "@fin": "2999-01-01", "#text": "Chapitre Ier : Simplification des démarches des usagers par allégement, suppression et dématérialisation de formalités", "@debut": "2999-01-01" } ] }, "@cid": "JORFTEXT000000261609", "@nor": "ECOX0500272R", "@num": "2005-1512", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2005-1512 du 7 décembre 2005 relative à des mesures de simplification en matière fiscale et à l'harmonisation et l'aménagement du régime des pénalités", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000261609", "@c_titre_court": "Ordonnance n° 2005-1512 du 7 décembre 2005" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2005-1512 du 7 décembre 2005 relative à des mesures de simplification en matière fiscale et à l'harmonisation et l'aménagement du régime des pénalités", "@debut": "2005-12-08", "@id_txt": "LEGITEXT000006052811", "@c_titre_court": "Ordonnance n° 2005-1512 du 7 décembre 2005" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "2005-12-08", "@date_signature": "2005-12-07" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006323307", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006293850": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "74 U", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006293850", "URL": "article/LEGI/ARTI/00/00/06/29/38/LEGIARTI000006293850.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0074UPXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 50-0, 102 ter, 170, 1467, 1468", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000209044", "#text": "Loi 98-1266 1998-12-30 art. 44 I 1 Finances pour 1999 JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006323307", "@num": "7", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 7 () JORF 8 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "PEREMPTION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "JORFTEXT000000814579", "#text": "Décret 2006-356 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191236", "@fin": "2006-01-01", "#text": "2 : Etat à produire par les contribuables relevant du régime des micro-entreprises et du régime spécial déclaratif.", "@debut": "2000-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179193", "@fin": "2006-01-01", "#text": "VII : Dispositions communes", "@debut": "1992-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161970", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146655", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293848", "@fin": "2002-03-31", "@num": "74 U", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293849", "@fin": "2003-01-01", "@num": "74 U", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006293850", "@fin": "2006-01-01", "@num": "74 U", "@etat": "PERIME", "@debut": "2003-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'état que les contribuables placés sous le régime défini aux articles 50-0 ou 102 ter du code général des impôts doivent joindre à la déclaration prévue à l'article 170 du même code mentionne :
\n
1. Les nom, prénom ou raison sociale du contribuable ainsi que le numéro d'identification de l'établissement (n° SIRET) ;
\n
2. L'adresse du lieu d'exploitation et l'adresse personnelle de l'exploitant lorsque celle-ci diffère de la première ;
\n
3. Le chiffre d'affaires réalisé ou les recettes encaissées au titre de l'année civile, en distinguant :
\n
a) Prestations de service ;
\n
b) Activités commerciales autres que les prestations de service ;
\n
c) Activités non commerciales ;
\n
4. Les éléments utiles à l'assiette de la taxe professionnelle :
\n
a) (sans objet)
\n
b) Pour les artisans qui remplissent les conditions prévues par le 2° du I de l'article 1468 du code général des impôts, le nombre de salariés donnant droit à la réduction prévue audit article ;
\n
5. Les plus ou moins-values réalisées dans le cadre de l'activité professionnelle.
" } }, "LEGIARTI000006293851": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "74 V", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006293851", "URL": "article/LEGI/ARTI/00/00/06/29/38/LEGIARTI000006293851.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0074UQXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 50-0, 102 ter, 74 U", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006331150", "@num": "1", "#text": "Décret n°2000-195 du 3 mars 2000 - art. 1 () JORF 5 Mars 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000216010", "@nortexte": "ECOF9900043D", "@numtexte": "2000-195", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-03" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006323307", "@num": "7", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 7 () JORF 8 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "PEREMPTION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "JORFTEXT000000814579", "#text": "Décret 2006-356 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191236", "@fin": "2006-01-01", "#text": "2 : Etat à produire par les contribuables relevant du régime des micro-entreprises et du régime spécial déclaratif.", "@debut": "2000-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179193", "@fin": "2006-01-01", "#text": "VII : Dispositions communes", "@debut": "1992-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161970", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146655", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006293851", "@fin": "2006-01-01", "@num": "74 V", "@etat": "PERIME", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'état mentionné à l'article 74 U doit être complété par chaque contribuable membre du foyer fiscal disposant de revenus relevant du régime prévu aux articles 50-0 ou 102 ter du code général des impôts.
\n
En cas de pluralité d'activités ou d'entreprises, le contribuable doit souscrire un état pour chaque lieu d'exploitation.
\n
Cet état est adressé en simple exemplaire, avec la déclaration de revenus, au service des impôts dont dépend le domicile du contribuable.
" } }, "LEGIARTI000006302444": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2005-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006302444", "URL": "article/LEGI/ARTI/00/00/06/30/24/LEGIARTI000006302444.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0050AAXXXXXAG" } }, "NOTA": { "CONTENU": "
NOTA : Ces dispositions entrent en vigueur à une date fixée par décret et au plus tard le 31 décembre 2006.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 39 duodecies à 39 quindecies, 151 septies, 293 B, 8, 35, 170, 286", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006323307", "@num": "7", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 7 () JORF 8 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGITEXT000018752306", "#text": "Décret n°2008-413 du 28 avril 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018737397", "@nortexte": "MTSS0809735D", "@numtexte": "2008-413", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-28" }, { "@id": "LEGIARTI000021579871", "@num": "18", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023363938", "@num": "54", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000024660349", "#text": "Arrêté du 28 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024659046", "@nortexte": "JUSC1124518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - art. 4-3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060833", "@nortexte": "BCRS1135079D", "@numtexte": "2011-2085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029921990", "@num": "4", "#text": "DÉCRET n°2014-1531 du 17 décembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029920824", "@nortexte": "FCPS1423483D", "@numtexte": "2014-1531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-17" }, { "@id": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031666162", "@num": "15", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031944244", "@num": "3", "#text": "Décret n°2016-60 du 28 janvier 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000031939796", "@nortexte": "ETSD1528194D", "@numtexte": "2016-60", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-01-28" }, { "@id": "LEGIARTI000032115846", "@num": "4", "#text": "Décret n°2016-193 du 25 février 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032110718", "@nortexte": "FCPS1530181D", "@numtexte": "2016-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000034161056", "@num": "2", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGIARTI000034161060", "@num": "4", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGITEXT000034568109", "#text": "Décret n°2017-700 du 2 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034566700", "@nortexte": "ECFS1711353D", "@numtexte": "2017-700", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000036456533", "@num": "1", "#text": "Décret n°2017-1894 du 30 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036342439", "@nortexte": "CPAS1734467D", "@numtexte": "2017-1894", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000038868776", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000038869256", "@num": "32 bis", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000039141139", "@num": "7", "#text": "Arrêté du 25 septembre 2019 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000039138583", "@nortexte": "ECOI1926180A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-25" }, { "@id": "LEGIARTI000043828896", "@num": "1", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042778575", "@num": "26", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000044481415", "@num": "3", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGITEXT000045974044", "#text": "Décret n°2022-942 du 27 juin 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045972904", "@nortexte": "ECOE2208941D", "@numtexte": "2022-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-27" }, { "@id": "LEGIARTI000046712240", "@num": "1", "#text": "Décret n°2022-1529 du 7 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046710841", "@nortexte": "ECOS2232496D", "@numtexte": "2022-1529", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-07" }, { "@id": "LEGIARTI000048520413", "@num": "1", "#text": "Décret n°2023-1140 du 5 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048519122", "@nortexte": "ECOS2323040D", "@numtexte": "2023-1140", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-05" }, { "@id": "LEGIARTI000048809235", "@num": "2", "#text": "Décret n°2023-1350 du 28 décembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048729031", "@nortexte": "MTRD2321137D", "@numtexte": "2023-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000050613957", "@num": "7", "#text": "LOI n°2024-1039 du 19 novembre 2024 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050612711", "@nortexte": "TECX2330139L", "@numtexte": "2024-1039", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-11-19" }, { "@id": "LEGIARTI000018617882", "@num": "46 AGG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AGG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039145745", "@num": "Annexe I", "#text": "Code de commerce - art. Annexe I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584690", "@num": "L526-13", "#text": "Code de commerce - art. L526-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039144887", "@num": "R526-10-1", "#text": "Code de commerce - art. R526-10-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019289307", "@num": "L123-28", "#text": "Code de commerce. - art. L123-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020526142", "@num": "D262-16", "#text": "Code de l'action sociale et des familles - art. D262-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038787285", "@num": "R262-19", "#text": "Code de l'action sociale et des familles - art. R262-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419180", "@num": "R822-5", "#text": "Code de la construction et de l'habitation. - art. R822-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037061969", "@num": "L4139-6-1", "#text": "Code de la défense. - art. L4139-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034163589", "@num": "D131-6-1", "#text": "Code de la sécurité sociale. - art. D131-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038026994", "@num": "D131-6-2", "#text": "Code de la sécurité sociale. - art. D131-6-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041968018", "@num": "D131-6-3", "#text": "Code de la sécurité sociale. - art. D131-6-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031799459", "@num": "D131-6-4", "#text": "Code de la sécurité sociale. - art. D131-6-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034576628", "@num": "D133-17", "#text": "Code de la sécurité sociale. - art. D133-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020603094", "@num": "D161-1-1-1", "#text": "Code de la sécurité sociale. - art. D161-1-1-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020566245", "@num": "D161-1-1-2", "#text": "Code de la sécurité sociale. - art. D161-1-1-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049624125", "@num": "D613-4", "#text": "Code de la sécurité sociale. - art. D613-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034726710", "@num": "D756-5", "#text": "Code de la sécurité sociale. - art. D756-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740121", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019287184", "@num": "L131-6-2", "#text": "Code de la sécurité sociale. - art. L131-6-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036391680", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. L133-6-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021538000", "@num": "L133-6-8-2", "#text": "Code de la sécurité sociale. - art. L133-6-8-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683641", "@num": "L136-3", "#text": "Code de la sécurité sociale. - art. L136-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037062284", "@num": "L161-1-1", "#text": "Code de la sécurité sociale. - art. L161-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020541423", "@num": "L161-1-3", "#text": "Code de la sécurité sociale. - art. L161-1-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683570", "@num": "L613-7", "#text": "Code de la sécurité sociale. - art. L613-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036704094", "@num": "R133-30-1", "#text": "Code de la sécurité sociale. - art. R133-30-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727750", "@num": "R133-30-2", "#text": "Code de la sécurité sociale. - art. R133-30-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727711", "@num": "R133-30-5", "#text": "Code de la sécurité sociale. - art. R133-30-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006750018", "@num": "R341-15", "#text": "Code de la sécurité sociale. - art. R341-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047908363", "@num": "R341-17", "#text": "Code de la sécurité sociale. - art. R341-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043324868", "@num": "R613-14", "#text": "Code de la sécurité sociale. - art. R613-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038786731", "@num": "R613-8", "#text": "Code de la sécurité sociale. - art. R613-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041727755", "@num": "R845-2", "#text": "Code de la sécurité sociale. - art. R845-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044492462", "@num": "R861-15", "#text": "Code de la sécurité sociale. - art. R861-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045178384", "@num": "L6331-48", "#text": "Code du travail - art. L6331-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048843974", "@num": "L7232-1-2", "#text": "Code du travail - art. L7232-1-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038787142", "@num": "R5212-6-1", "#text": "Code du travail - art. R5212-6-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018525082", "@num": "R5423-2", "#text": "Code du travail - art. R5423-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026923707", "@num": "R327-12", "#text": "Code du travail applicable à Mayotte. - art. R327-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026558979", "@num": "R327-21", "#text": "Code du travail applicable à Mayotte. - art. R327-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844081", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419420", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048860644", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584307", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623096", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844016", "@num": "35 bis", "#text": "Code général des impôts, CGI. - art. 35 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861057", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302451", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294954", "@num": "333 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042436805", "@num": "R254-1", "#text": "Code rural et de la pêche maritime - art. R254-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199553", "@fin": "2999-01-01", "#text": "a : Régime des micro-entreprises", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199043", "@fin": "2999-01-01", "#text": "A : Exploitants individuels", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197189", "@fin": "2999-01-01", "#text": "4 : Fixation du bénéfice imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302438", "@fin": "1994-09-02", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302439", "@fin": "1996-05-12", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302440", "@fin": "1999-03-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302441", "@fin": "2001-12-29", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302442", "@fin": "2002-12-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302443", "@fin": "2005-12-08", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302444", "@fin": "2005-12-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302445", "@fin": "2006-11-22", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302446", "@fin": "2008-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026446", "@fin": "2008-08-06", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288128", "@fin": "2008-12-29", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038459", "@fin": "2009-02-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020194837", "@fin": "2010-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645102", "@fin": "2010-05-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200692", "@fin": "2011-06-12", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189573", "@fin": "2014-05-30", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042428", "@fin": "2015-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028447736", "@fin": "2015-01-01", "@num": "50-0", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029108892", "@fin": "2015-06-06", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030700598", "@fin": "2016-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781671", "@fin": "2016-12-11", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613433", "@fin": "2018-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426875", "@fin": "2020-07-25", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159220", "@fin": "2022-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978433", "@fin": "2023-06-03", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622490", "@fin": "2023-12-31", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048844097", "@fin": "2024-11-21", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050623641", "@fin": "2999-01-01", "@num": "50-0", "@etat": "VIGUEUR", "@debut": "2024-11-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les entreprises dont le chiffre d'affaires annuel, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année civile, n'excède pas 76 300 euros hors taxes s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, ou 27 000 euros hors taxes s'il s'agit d'autres entreprises, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.
\n
Lorsque l'activité d'une entreprise se rattache aux deux catégories définies au premier alinéa, le régime défini au présent article n'est applicable que si son chiffre d'affaires hors taxes global annuel n'excède pas 76 300 euros et si le chiffre d'affaires hors taxes annuel afférent aux activités de la 2e catégorie ne dépasse pas 27 000 euros.
\n
Le résultat imposable, avant prise en compte des plus ou moins-values provenant de la cession des biens affectés à l'exploitation, est égal au montant du chiffre d'affaires hors taxes diminué d'un abattement de 72 % pour le chiffre d'affaires provenant d'activités de la 1re catégorie et d'un abattement de 52 % pour le chiffre d'affaires provenant d'activités de la 2e catégorie. Ces abattements ne peuvent être inférieurs à 305 euros.
\n
Les plus ou moins-values mentionnées au troisième alinéa sont déterminées et imposées dans les conditions prévues aux articles 39 duodecies à 39 quindecies, sous réserve des dispositions de l'article 151 septies. Pour l'application de la phrase précédente, les abattements mentionnés au troisième alinéa sont réputés tenir compte des amortissements pratiqués selon le mode linéaire.
\n
Sous réserve des dispositions du b du 2, ce régime demeure applicable pour l'établissement de l'imposition due au titre de la première année au cours de laquelle les chiffres d'affaires limites mentionnés aux premier et deuxième alinéas sont dépassés. En ce cas, le montant de chiffre d'affaires excédant ces limites ne fait l'objet d'aucun abattement.
\n
Les dispositions du cinquième alinéa ne sont pas applicables en cas de changement d'activité.
\n
2. Sont exclus de ce régime :
\n
a. Les contribuables qui exploitent plusieurs entreprises dont le total des chiffres d'affaires excède les limites mentionnées au premier alinéa du 1, appréciées, s'il y a lieu, dans les conditions prévues au deuxième alinéa de ce même 1 ;
\n
b. Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée ;
\n
c. Les sociétés ou organismes dont les résultats sont imposés selon le régime des sociétés de personnes défini à l'article 8 ;
\n
d. Les personnes morales passibles de l'impôt sur les sociétés ;
\n
e. Les opérations portant sur des immeubles, des fonds de commerce ou des actions ou parts de sociétés immobilières et dont les résultats doivent être compris dans les bases de l'impôt sur le revenu au titre des bénéfices industriels et commerciaux ;
\n
f. Les opérations de location de matériels ou de biens de consommation durable, sauf lorsqu'elles présentent un caractère accessoire et connexe pour une entreprise industrielle et commerciale ;
\n
g. Les opérations visées au 8° du I de l'article 35.
\n
3. Les contribuables concernés portent directement le montant du chiffre d'affaires annuel et des plus ou moins-values réalisées ou subies au cours de cette même année sur la déclaration prévue à l'article 170.
\n
4. Les entreprises placées dans le champ d'application du présent article ou soumises au titre de l'année 1998 à un régime forfaitaire d'imposition peuvent opter pour un régime réel d'imposition. Cette option doit être exercée avant le 1er février de la première année au titre de laquelle le contribuable souhaite bénéficier de ce régime. Toutefois, les entreprises soumises de plein droit à un régime réel d'imposition l'année précédant celle au titre de laquelle elles sont placées dans le champ d'application du présent article exercent leur option l'année suivante, avant le 1er février. Cette dernière option est valable pour l'année précédant celle au cours de laquelle elle est exercée. En cas de création, l'option peut être exercée sur la déclaration visée au 1° du I de l'article 286.
\n
Les options mentionnées au premier alinéa sont valables deux ans tant que l'entreprise reste de manière continue dans le champ d'application du présent article. Elles sont reconduites tacitement par période de deux ans. Les entreprises qui désirent renoncer à leur option pour un régime réel d'imposition doivent notifier leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.
\n
5. Les entreprises qui n'ont pas exercé l'option visée au 4 doivent tenir et présenter, sur demande de l'administration, un registre récapitulé par année, présentant le détail de leurs achats et un livre-journal servi au jour le jour et présentant le détail de leurs recettes professionnelles, appuyés des factures et de toutes autres pièces justificatives.
" } }, "LEGIARTI000006302647": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "102 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2005-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006302647", "URL": "article/LEGI/ARTI/00/00/06/30/26/LEGIARTI000006302647.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0102ACXXXXXAG" } }, "NOTA": { "CONTENU": "
NOTA : Ces dispositions entrent en vigueur à une date fixée par décret et au plus tard le 31 décembre 2006.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 93 quater, 151 septies, 170, 97, 293 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006323307", "@num": "7", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 7 () JORF 8 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - art. 4-3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060833", "@nortexte": "BCRS1135079D", "@numtexte": "2011-2085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029921990", "@num": "4", "#text": "DÉCRET n°2014-1531 du 17 décembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029920824", "@nortexte": "FCPS1423483D", "@numtexte": "2014-1531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-17" }, { "@id": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031673758", "@num": "2", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031666162", "@num": "15", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000032115846", "@num": "4", "#text": "Décret n°2016-193 du 25 février 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032110718", "@nortexte": "FCPS1530181D", "@numtexte": "2016-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000034161056", "@num": "2", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGIARTI000034161060", "@num": "4", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGITEXT000034568109", "#text": "Décret n°2017-700 du 2 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034566700", "@nortexte": "ECFS1711353D", "@numtexte": "2017-700", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000036456533", "@num": "1", "#text": "Décret n°2017-1894 du 30 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036342439", "@nortexte": "CPAS1734467D", "@numtexte": "2017-1894", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000038868776", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000038869256", "@num": "32 bis", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000041430173", "@num": "2", "#text": "Décret n°2019-1584 du 31 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039726742", "@nortexte": "SSAS1936447D", "@numtexte": "2019-1584", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000043828896", "@num": "1", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042778575", "@num": "26", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000046712240", "@num": "1", "#text": "Décret n°2022-1529 du 7 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046710841", "@nortexte": "ECOS2232496D", "@numtexte": "2022-1529", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-07" }, { "@id": "LEGIARTI000048520413", "@num": "1", "#text": "Décret n°2023-1140 du 5 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048519122", "@nortexte": "ECOS2323040D", "@numtexte": "2023-1140", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-05" }, { "@id": "LEGIARTI000049622560", "@num": "1", "#text": "Décret n°2024-484 du 30 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049620955", "@nortexte": "ECOS2409620D", "@numtexte": "2024-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-30" }, { "@id": "LEGIARTI000038584690", "@num": "L526-13", "#text": "Code de commerce - art. L526-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039144887", "@num": "R526-10-1", "#text": "Code de commerce - art. R526-10-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038787285", "@num": "R262-19", "#text": "Code de l'action sociale et des familles - art. R262-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419180", "@num": "R822-5", "#text": "Code de la construction et de l'habitation. - art. R822-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037061969", "@num": "L4139-6-1", "#text": "Code de la défense. - art. L4139-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031799503", "@num": "D131-6-1", "#text": "Code de la sécurité sociale. - art. D131-6-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038026994", "@num": "D131-6-2", "#text": "Code de la sécurité sociale. - art. D131-6-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041968018", "@num": "D131-6-3", "#text": "Code de la sécurité sociale. - art. D131-6-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031799459", "@num": "D131-6-4", "#text": "Code de la sécurité sociale. - art. D131-6-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034576628", "@num": "D133-17", "#text": "Code de la sécurité sociale. - art. D133-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020566245", "@num": "D161-1-1-2", "#text": "Code de la sécurité sociale. - art. D161-1-1-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049624125", "@num": "D613-4", "#text": "Code de la sécurité sociale. - art. D613-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047733374", "@num": "D642-4-1", "#text": "Code de la sécurité sociale. - art. D642-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034726710", "@num": "D756-5", "#text": "Code de la sécurité sociale. - art. D756-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740121", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019287184", "@num": "L131-6-2", "#text": "Code de la sécurité sociale. - art. L131-6-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036391680", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. L133-6-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683641", "@num": "L136-3", "#text": "Code de la sécurité sociale. - art. L136-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037062284", "@num": "L161-1-1", "#text": "Code de la sécurité sociale. - art. L161-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683570", "@num": "L613-7", "#text": "Code de la sécurité sociale. - art. L613-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036704094", "@num": "R133-30-1", "#text": "Code de la sécurité sociale. - art. R133-30-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727750", "@num": "R133-30-2", "#text": "Code de la sécurité sociale. - art. R133-30-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727711", "@num": "R133-30-5", "#text": "Code de la sécurité sociale. - art. R133-30-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047908363", "@num": "R341-17", "#text": "Code de la sécurité sociale. - art. R341-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043324868", "@num": "R613-14", "#text": "Code de la sécurité sociale. - art. R613-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043587337", "@num": "R613-7", "#text": "Code de la sécurité sociale. - art. R613-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038786731", "@num": "R613-8", "#text": "Code de la sécurité sociale. - art. R613-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041727755", "@num": "R845-2", "#text": "Code de la sécurité sociale. - art. R845-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044492462", "@num": "R861-15", "#text": "Code de la sécurité sociale. - art. R861-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045455999", "@num": "R5424-71", "#text": "Code du travail - art. R5424-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613405", "@num": "103", "#text": "Code général des impôts, CGI. - art. 103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050623622", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048860644", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042107", "@num": "200 sexies", "#text": "Code général des impôts, CGI. - art. 200 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812095", "@num": "202", "#text": "Code général des impôts, CGI. - art. 202 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846356", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447728", "@num": "96", "#text": "Code général des impôts, CGI. - art. 96 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302635", "@num": "96 B", "#text": "Code général des impôts, CGI. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238558", "@num": "371 QA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 QA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238542", "@num": "371 W", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 W (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000025033216", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199166", "@fin": "2999-01-01", "#text": "2 bis : Régime déclaratif spécial", "@debut": "2002-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197207", "@fin": "2999-01-01", "#text": "C : Régimes d'imposition", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191576", "@fin": "2999-01-01", "#text": "VI : Bénéfices des professions non commerciales", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006302641", "@fin": "1996-05-12", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "1991-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302642", "@fin": "1999-03-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302643", "@fin": "2000-03-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302644", "@fin": "2001-12-29", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302645", "@fin": "2002-12-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302646", "@fin": "2005-12-08", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302647", "@fin": "2005-12-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302648", "@fin": "2006-11-22", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302649", "@fin": "2008-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026412", "@fin": "2008-08-06", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288116", "@fin": "2009-02-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020194807", "@fin": "2010-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645094", "@fin": "2010-05-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200994", "@fin": "2011-06-12", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189476", "@fin": "2014-05-30", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042327", "@fin": "2015-06-06", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028447719", "@fin": "2014-06-20", "@num": "102 ter", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030700975", "@fin": "2015-12-31", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029108884", "@fin": "2016-12-11", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2015-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613422", "@fin": "2018-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426856", "@fin": "2020-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468394", "@fin": "2020-07-25", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159018", "@fin": "2022-01-01", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978391", "@fin": "2023-06-03", "@num": "102 ter", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622381", "@fin": "2999-01-01", "@num": "102 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Le bénéfice imposable des contribuables qui perçoivent des revenus non commerciaux d'un montant annuel, ajusté s'il y a lieu au prorata du temps d'activité au cours de l'année civile, n'excédant pas 27 000 euros hors taxes est égal au montant brut des recettes annuelles diminué d'une réfaction forfaitaire de 37 % avec un minimum de 305 euros.
\n
Les plus ou moins-values provenant de la cession des biens affectés à l'exploitation sont prises en compte distinctement pour l'assiette de l'impôt sur le revenu dans les conditions prévues à l'article 93 quater, sous réserve des dispositions de l'article 151 septies. Pour l'application de la phrase précédente, la réfaction mentionnée au premier alinéa est réputée tenir compte des amortissements pratiqués selon le mode linéaire.
\n
2. Les contribuables visés au 1 portent directement sur la déclaration prévue à l'article 170 le montant des recettes annuelles et des plus ou moins-values réalisées ou subies au cours de cette même année.
\n
3. Sous réserve des dispositions du 6, les dispositions prévues aux 1 et 2 demeurent applicables pour l'établissement de l'imposition due au titre de la première année au cours de laquelle la limite définie au 1 est dépassée. En ce cas, le montant des recettes excédant cette limite ne fait l'objet d'aucun abattement.
\n
Les dispositions du premier alinéa ne sont pas applicables en cas de changement d'activité.
\n
4. Les contribuables visés au 1 doivent tenir et, sur demande du service des impôts, présenter un document donnant le détail journalier de leurs recettes professionnelles.
\n
Lorsqu'il est tenu par un contribuable non adhérent d'une association de gestion agréée, ce document comporte, quelle que soit la profession exercée, l'identité déclarée par le client ainsi que le montant, la date et la forme du versement des honoraires.
\n
5. Les contribuables qui souhaitent renoncer au bénéfice du présent article peuvent opter pour le régime visé à l'article 97.
\n
Cette option doit être exercée dans les délais prévus pour le dépôt de la déclaration visée à l'article 97. Elle est valable deux ans tant que le contribuable reste de manière continue dans le champ d'application du présent article. Elle est reconduite tacitement par période de deux ans. Les contribuables qui désirent renoncer à leur option pour le régime visé à l'article 97 doivent notifier leur choix à l'administration avant le 1er février de l'année suivant la période pour laquelle l'option a été exercée ou reconduite tacitement.
\n
6. Sont exclus de ce régime :
\n
a. Les contribuables qui exercent plusieurs activités dont le total des revenus, abstraction faite des recettes des offices publics ou ministériels, excède la limite mentionnée au 1 ;
\n
b. Les contribuables qui ne bénéficient pas des dispositions des I et II de l'article 293 B. Cette exclusion prend effet à compter du 1er janvier de l'année de leur assujettissement à la taxe sur la valeur ajoutée.
" } }, "LEGIARTI000006308441": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "201", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-24", "DATE_DEBUT": "2005-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006308441", "URL": "article/LEGI/ARTI/00/00/06/30/84/LEGIARTI000006308441.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0201AAXXXXXAH" } }, "NOTA": { "CONTENU": "
Ces dispositions entrent en vigueur à une date fixée par décret et au plus tard le 31 décembre 2006.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 39 duodecies, 39 terdecies, 39 quaterdecies à quindecies A, 50-0", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006323307", "@num": "7", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 7 () JORF 8 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000006220767", "@num": "L141-12", "#text": "Code de commerce. - art. L141-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194702", "@num": "238 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194877", "@num": "238 quater I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 quater I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194723", "@num": "238 quater P", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 quater P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817320", "@num": "L143-21", "#text": "Code de commerce - art. L143-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045535044", "@num": "Rubrique 5", "#text": "Code général des collectivités territoriales - art. Rubrique 5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909509", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812134", "@num": "1663", "#text": "Code général des impôts, CGI. - art. 1663 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033842625", "@num": "1684", "#text": "Code général des impôts, CGI. - art. 1684 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044992184", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431974", "@num": "201 ter", "#text": "Code général des impôts, CGI. - art. 201 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308450", "@num": "203", "#text": "Code général des impôts, CGI. - art. 203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468005", "@num": "221", "#text": "Code général des impôts, CGI. - art. 221 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355540", "@num": "39 octies D", "#text": "Code général des impôts, CGI. - art. 39 octies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812125", "@num": "89", "#text": "Code général des impôts, CGI. - art. 89 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043675", "@num": "10 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296511", "@num": "10 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297594", "@num": "10 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020739964", "@num": "46 quater-0 ZZ bis B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZZ bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162526", "@fin": "2999-01-01", "#text": "Section VI : Dispositions spéciales applicables en cas de cession, de cessation ou de décès", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048201389", "@fin": "1979-07-01", "@num": "201", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308434", "@fin": "1979-12-22", "@num": "201", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308435", "@fin": "1983-12-30", "@num": "201", "@etat": "MODIFIE", "@debut": "1979-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308436", "@fin": "1987-07-09", "@num": "201", "@etat": "MODIFIE", "@debut": "1984-03-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308437", "@fin": "1987-12-31", "@num": "201", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308438", "@fin": "1999-03-31", "@num": "201", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308439", "@fin": "2001-03-31", "@num": "201", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308440", "@fin": "2005-12-08", "@num": "201", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308441", "@fin": "2012-03-24", "@num": "201", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025559457", "@fin": "2015-08-08", "@num": "201", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031010644", "@fin": "2016-06-13", "@num": "201", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701707", "@fin": "2016-11-16", "@num": "201", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033388423", "@fin": "2018-01-01", "@num": "201", "@etat": "MODIFIE", "@debut": "2016-11-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033812101", "@fin": "2019-01-01", "@num": "201", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036607379", "@fin": "2019-01-01", "@num": "201", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987816", "@fin": "2019-05-24", "@num": "201", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038584307", "@fin": "2999-01-01", "@num": "201", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Dans le cas de cession ou de cessation, en totalité ou en partie, d'une entreprise industrielle, commerciale, artisanale ou minière, ou d'une exploitation agricole dont les résultats sont imposés d'après le régime du bénéfice réel, l'impôt sur le revenu dû en raison des bénéfices réalisés dans cette entreprise ou exploitation et qui n'ont pas encore été imposés est immédiatement établi.
\n
Les contribuables doivent, dans un délai de soixante jours déterminé comme il est indiqué ci-après, aviser l'administration de la cession ou de la cessation et lui faire connaître la date à laquelle elle a été ou sera effective, ainsi que, s'il y a lieu, les nom, prénoms, et adresse du cessionnaire.
\n
Le délai de soixante jours commence à courir :
\n
- lorsqu'il s'agit de la vente ou de la cession d'un fonds de commerce, du jour où la vente ou la cession a été publiée dans un journal d'annonces légales, conformément aux prescriptions de l'article L. 141-12 du code de commerce ;
\n
- lorsqu'il s'agit de la vente ou de la cession d'autres entreprises, du jour où l'acquéreur ou le cessionnaire a pris effectivement la direction des exploitations ;
\n
- lorsqu'il s'agit de la cessation d'entreprises, du jour de la fermeture définitive des établissements.
\n
2. (abrogé).
\n
\n
3. Les contribuables assujettis à un régime réel d'imposition sont tenus de faire parvenir à l'administration, dans le délai de soixante jours déterminé comme indiqué au 1, la déclaration de leur bénéfice réel accompagnée d'un résumé de leur compte de résultat.
\n
Pour la détermination du bénéfice réel, il est fait application des dispositions des articles 39 duodecies, des 1 et 2 de l'article 39 terdecies, et 39 quaterdecies à quindecies A.
\n
Si les contribuables imposés d'après leur bénéfice réel ne produisent pas les déclarations ou renseignements visés au 1 et au premier alinéa du présent paragraphe, ou, si invités à fournir à l'appui de la déclaration de leur bénéfice réel les justifications nécessaires, ils s'abstiennent de les donner dans les trente jours qui suivent la réception de l'avis qui leur est adressé à cet effet, les bases d'imposition sont arrêtées d'office.
\n
3 bis. Les contribuables soumis au régime défini à l'article 50-0 qui cessent leur activité en cours d'année sont tenus de faire parvenir à l'administration, dans le délai de soixante jours déterminé comme indiqué au 1, la déclaration prévue au 3 de l'article 50-0.
\n
4. Les dispositions du présent article sont applicables dans le cas de décès de l'exploitant. Dans ce cas, les ayants droit du défunt doivent produire les renseignements nécessaires pour l'établissement de l'impôt dans les six mois de la date du décès.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006293851", "cible": false, "cidtexte": "JORFTEXT000000261609", "id": "LEGIARTI000006323307", "typelien": "PEREMPTION" }, { "article_id": "LEGIARTI000006308441", "cible": false, "cidtexte": "JORFTEXT000000261609", "id": "LEGIARTI000006323307", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006302647", "cible": false, "cidtexte": "JORFTEXT000000261609", "id": "LEGIARTI000006323307", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006302444", "cible": false, "cidtexte": "JORFTEXT000000261609", "id": "LEGIARTI000006323307", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006293850", "cible": false, "cidtexte": "JORFTEXT000000261609", "id": "LEGIARTI000006323307", "typelien": "PEREMPTION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006323307", "liens_entrants": true }

Article 7 ENTIEREMENT_MODIF (Ordonnance n° 2005-1512 du 7 décembre 2005 relative à des mesures de simplification en matière fiscale et à l'harmonisation et l'aménagement du régime des pénalités)