{ "article": { "LEGIARTI000006340042": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "56", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006340042", "URL": "article/LEGI/ARTI/00/00/06/34/00/LEGIARTI000006340042.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MCEBQXXXXXX056AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006307623", "@num": "39 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134529", "@fin": "2999-01-01", "#text": "Section 1 : Du développement économique des zones prioritaires.", "@debut": "1995-02-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115238", "@fin": "2999-01-01", "#text": "CHAPITRE II : Des zones prioritaires d'aménagement du territoire", "@debut": "1995-02-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085384", "@fin": "2999-01-01", "#text": "TITRE V : DISPOSITIONS SPÉCIFIQUES À CERTAINES PARTIES DU TERRITOIRE", "@debut": "1995-02-05" } ] }, "@cid": "JORFTEXT000000531809", "@nor": "INTX9400057L", "@num": "95-115", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 95-115 du 4 février 1995 d'orientation pour l'aménagement et le développement du territoire (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000531809", "@c_titre_court": "Loi n° 95-115 du 4 février 1995" }, { "@fin": "2999-01-01", "#text": "Loi n° 95-115 du 4 février 1995 d'orientation pour l'aménagement et le développement du territoire", "@debut": "1995-02-05", "@id_txt": "LEGITEXT000005617704", "@c_titre_court": "Loi n° 95-115 du 4 février 1995" } ], "@date_publi": "1995-02-05", "@date_signature": "1995-02-04" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006340042", "@fin": "2999-01-01", "@num": "56", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006307623": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39 quinquies D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006307623", "URL": "article/LEGI/ARTI/00/00/06/30/76/LEGIARTI000006307623.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0039ATXXXXXAH" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1465 A, 1466 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006340042", "@num": "56", "#text": "Loi n°95-115 du 4 février 1995 - art. 56 () JORF 5 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1995-05-03 4D-5-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000030061207", "@num": "239 sexies D", "#text": "Code général des impôts, CGI. - art. 239 sexies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846776", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197231", "@fin": "1997-04-11", "#text": "2 : Détermination des bénéfices imposables.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191583", "@fin": "1997-04-11", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179573", "@fin": "1997-04-11", "#text": "1ere Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006307616", "@fin": "1980-01-11", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307617", "@fin": "1982-01-01", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307618", "@fin": "1983-07-10", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307619", "@fin": "1983-12-30", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "1983-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307620", "@fin": "1985-01-01", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307621", "@fin": "1986-02-20", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307622", "@fin": "1995-10-27", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "1986-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307623", "@fin": "1997-04-11", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307624", "@fin": "2000-03-31", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307625", "@fin": "2002-01-01", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307626", "@fin": "2005-02-24", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307627", "@fin": "2006-12-31", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307628", "@fin": "2007-12-29", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035770", "@fin": "2009-01-01", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020059093", "@fin": "2011-01-01", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381003", "@fin": "2014-01-01", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448140", "@fin": "2015-01-01", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029355748", "@fin": "2014-12-30", "@num": "39 quinquies D", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061284", "@fin": "2015-08-08", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031011864", "@fin": "2999-01-01", "@num": "39 quinquies D", "@etat": "VIGUEUR", "@debut": "2015-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises qui construisent ou font construire, entre le 1er janvier 1995 et le 31 décembre 1999, des immeubles à usage industriel ou commercial pour les besoins de leur exploitation dans les zones de revitalisation rurale ou dans les zones de redynamisation urbaine mentionnées à l'article 1465 A et au I bis de l'article 1466 A peuvent pratiquer, à l'achèvement des constructions, un amortissement exceptionnel égal à 25 p. 100 de leur prix de revient, la valeur résiduelle étant amortissable sur la durée normale d'utilisation.
\n
Les dispositions du premier alinéa s'appliquent aux entreprises qui, à la date d'achèvement de l'immeuble :
\n
1) Emploient moins de 250 salariés ;
\n
2) Réalisent un chiffre d'affaires hors taxes de moins de 140 millions de francs ou dont le total du bilan est inférieur à 70 millions de francs ;
\n
3) Ne sont pas détenues à plus de 25 p. 100 par des entreprises ne répondant pas à ces conditions.
\n
Les dispositions du présent article s'appliquent sur agrément préalable, dans des conditions définies par décret, lorsque les entreprises exercent une activité bancaire, financière, d'assurances, de gestion ou de location d'immeubles.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006307623", "cible": false, "cidtexte": "JORFTEXT000000531809", "id": "LEGIARTI000006340042", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006340042", "liens_entrants": true }

Article 56 ENTIEREMENT_MODIF (LOI n° 95-115 du 4 février 1995 d'orientation pour l'aménagement et le développement du territoire (1))