{ "article": { "LEGIARTI000006524173": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2014-02-19", "DATE_DEBUT": "2004-06-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006524173", "URL": "article/LEGI/ARTI/00/00/06/52/41/LEGIARTI000006524173.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "POAXXXXXXXX1X131L002XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000617671", "#text": "Ordonnance n° 2004-545 du 11 juin 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000617671", "@nortexte": "MENX0300156R", "@numtexte": "2004-545", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-11" }, { "@id": "LEGIARTI000028614963", "@num": "1", "#text": "Ordonnance n°2014-135\n du 17 février 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028614267", "@nortexte": "ESRJ1325606R", "@numtexte": "2014-135", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-02-17" }, { "@id": "LEGIARTI000006315756", "@num": "L45 B", "#text": "Livre des procédures fiscales - art. L45 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006151278", "@fin": "2014-02-19", "#text": "Chapitre Ier : Le crédit d'impôt-recherche.", "@debut": "2004-06-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006137601", "@fin": "2014-02-19", "#text": "TITRE III : INCITATIONS EN FAVEUR DE LA RECHERCHE ET DU DÉVELOPPEMENT TECHNOLOGIQUE", "@debut": "2004-06-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006120375", "@fin": "2999-01-01", "#text": "LIVRE Ier : L'ORGANISATION GÉNÉRALE DE LA RECHERCHE ET DU DÉVELOPPEMENT TECHNOLOGIQUE", "@debut": "2004-06-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006095791", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2004-06-16" } ] }, "@cid": "LEGITEXT000006071190", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la recherche", "@debut": "2004-06-16", "@id_txt": "LEGITEXT000006071190", "@c_titre_court": "Code de la recherche" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006524173", "@fin": "2014-02-19", "@num": "L131-2", "@etat": "ABROGE", "@debut": "2004-06-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les procédures fiscales relatives au crédit d'impôt pour dépenses de recherche exposées par les entreprises industrielles et commerciales ou agricoles sont prévues par les dispositions de l'article L. 45 B du livre des procédures fiscales.
\n
" } }, "LEGIARTI000006315756": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L45 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-08-03", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315756", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315756.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL045ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 244 quater B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000503959", "#text": "LOI 82-1126 1982-12-29 ART. 67 V, VI JORF 30 DECEMBRE 1982 date d'entrée en vigueur 1 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006273756", "@num": "67", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 67 (P) JORF 30 DECEMBRE 1982 date d'entrée en vigueur 1 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFTEXT000000322890", "#text": "Décret 83-900 1983-10-06", "@sens": "source", "@cidtexte": "JORFTEXT000000322890", "@numtexte": "83-900", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-10-06" }, { "@id": "LEGIARTI000006309211", "@num": "244 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524173", "@num": "L131-2", "#text": "Code de la recherche - art. L131-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617044", "@num": "L511-2", "#text": "Code de la recherche - art. L511-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316589", "@num": "R45 B-1", "#text": "Livre des procédures fiscales - art. R45 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147353", "@fin": "1984-08-03", "#text": "MODALITES D'EXERCICE DU CONTROLE DE L'IMPOT.", "@debut": "1983-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133971", "@fin": "1984-08-03", "#text": "LE DROIT DE CONTROLE DE L'IMPOT", "@debut": "1983-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315756", "@fin": "1984-08-03", "@num": "L45 B", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315757", "@fin": "2004-06-01", "@num": "L45 B", "@etat": "MODIFIE", "@debut": "1984-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315758", "@fin": "2022-01-01", "@num": "L45 B", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044992293", "@fin": "2999-01-01", "@num": "L45 B", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "La réalité de l'affectation à la recherche des dépenses prises en compte pour la détermination du crédit d'impôt défini à l'article 244 quater B du code général des impôts peut, sans préjudice des pouvoirs de contrôle de l'administration des impôts qui demeure seule compétente pour l'application des procédures de redressement, être vérifiée par les agents du ministère de la recherche et de l'industrie.
\n Un décret fixe les conditions d'application du présent article.
" } }, "LEGIARTI000006315757": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L45 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-01", "DATE_DEBUT": "1984-08-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006315757", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315757.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL045ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 244 quater B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000336340", "#text": "Décret 85-1008 1985-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000336340", "@numtexte": "85-1008", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "LEGIARTI000006309211", "@num": "244 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524173", "@num": "L131-2", "#text": "Code de la recherche - art. L131-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617044", "@num": "L511-2", "#text": "Code de la recherche - art. L511-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316589", "@num": "R45 B-1", "#text": "Livre des procédures fiscales - art. R45 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163090", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315756", "@fin": "1984-08-03", "@num": "L45 B", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315757", "@fin": "2004-06-01", "@num": "L45 B", "@etat": "MODIFIE", "@debut": "1984-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315758", "@fin": "2022-01-01", "@num": "L45 B", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044992293", "@fin": "2999-01-01", "@num": "L45 B", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La réalité de l'affectation à la recherche des dépenses prises en compte pour la détermination du crédit d'impôt défini à l'article 244 quater B du code général des impôts peut, sans préjudice des pouvoirs de contrôle de l'administration des impôts qui demeure seule compétente pour l'application des procédures de redressement, être vérifiée par les agents du ministère chargé de la recherche et de la technologie.
\n
Un décret fixe les conditions d'application du présent article.
" } }, "LEGIARTI000006315758": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L45 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2004-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315758", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315758.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL045ACXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006309211", "@num": "244 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524173", "@num": "L131-2", "#text": "Code de la recherche - art. L131-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617044", "@num": "L511-2", "#text": "Code de la recherche - art. L511-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316589", "@num": "R45 B-1", "#text": "Livre des procédures fiscales - art. R45 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Ordonnance 2004-281 2004-12-25 art. 27 JORF 27 mars 2004 en vigueur le 1er juin 2004", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163090", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315756", "@fin": "1984-08-03", "@num": "L45 B", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315757", "@fin": "2004-06-01", "@num": "L45 B", "@etat": "MODIFIE", "@debut": "1984-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315758", "@fin": "2022-01-01", "@num": "L45 B", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044992293", "@fin": "2999-01-01", "@num": "L45 B", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La réalité de l'affectation à la recherche des dépenses prises en compte pour la détermination du crédit d'impôt défini à l'article 244 quater B du code général des impôts peut, sans préjudice des pouvoirs de contrôle de l'administration des impôts qui demeure seule compétente pour l'application des procédures de rectification, être vérifiée par les agents du ministère chargé de la recherche et de la technologie.
\n
Un décret fixe les conditions d'application du présent article.
" } }, "LEGIARTI000028614963": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-02-19" } }, "META_COMMUN": { "ID": "LEGIARTI000028614963", "URL": "article/LEGI/ARTI/00/00/28/61/49/LEGIARTI000028614963.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000019911420", "#text": "Code de la recherche - Chapitre II : Le Conseil supérieur de la recher... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006151306", "#text": "Code de la recherche - Chapitre II : Les centres techniques industriels. (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006151279", "#text": "Code de la recherche - Chapitre II : Les fonds communs de placement da... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006151307", "#text": "Code de la recherche - Chapitre III : Dispositions générales. (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000019911509", "#text": "Code de la recherche - Chapitre III : L'aide à l'innovation. (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000018052632", "#text": "Code de la recherche - Chapitre III : La valorisation des résultats de... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006151316", "#text": "Code de la recherche - Chapitre III : Participation des personnels de ... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000018052677", "#text": "Code de la recherche - Chapitre IV : L'Intéressement des chercheurs. (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000019911505", "#text": "Code de la recherche - Chapitre IV : Les dons et legs. (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006151278", "#text": "Code de la recherche - Chapitre Ier : Le crédit d'impôt-recherche. (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006166554", "#text": "Code de la recherche - Section 1 : Participation des personnels de la ... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006166555", "#text": "Code de la recherche - Section 2 : Apport d'un concours scientifique à... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006166556", "#text": "Code de la recherche - Section 3 : Participation des personnels de la ... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006166557", "#text": "Code de la recherche - Section 4 : Dispositions générales. (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006137601", "#text": "Code de la recherche - TITRE III : INCITATIONS EN FAVEUR DE LA RECHERC... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524147", "@num": "L113-3", "#text": "Code de la recherche - art. L113-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027744063", "@num": "L113-4", "#text": "Code de la recherche - art. L113-4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028619559", "@num": "L114-5", "#text": "Code de la recherche - art. L114-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524172", "@num": "L131-1", "#text": "Code de la recherche - art. L131-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524173", "@num": "L131-2", "#text": "Code de la recherche - art. L131-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025556520", "@num": "L131-3", "#text": "Code de la recherche - art. L131-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445430", "@num": "L132-1", "#text": "Code de la recherche - art. L132-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019911502", "@num": "L133-1", "#text": "Code de la recherche - art. L133-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028619706", "@num": "L145-1", "#text": "Code de la recherche - art. L145-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028619573", "@num": "L146-1", "#text": "Code de la recherche - art. L146-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028619696", "@num": "L147-1", "#text": "Code de la recherche - art. L147-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027748295", "@num": "L313-1", "#text": "Code de la recherche - art. L313-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027748292", "@num": "L313-2", "#text": "Code de la recherche - art. L313-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027748501", "@num": "L329-7", "#text": "Code de la recherche - art. L329-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019921345", "@num": "L342-1", "#text": "Code de la recherche - art. L342-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524268", "@num": "L342-10", "#text": "Code de la recherche - art. L342-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524269", "@num": "L342-11", "#text": "Code de la recherche - art. L342-11 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524270", "@num": "L342-12", "#text": "Code de la recherche - art. L342-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524271", "@num": "L342-13", "#text": "Code de la recherche - art. L342-13 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027748506", "@num": "L342-2", "#text": "Code de la recherche - art. L342-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524261", "@num": "L342-3", "#text": "Code de la recherche - art. L342-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524262", "@num": "L342-4", "#text": "Code de la recherche - art. L342-4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524263", "@num": "L342-5", "#text": "Code de la recherche - art. L342-5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524264", "@num": "L342-6", "#text": "Code de la recherche - art. L342-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524265", "@num": "L342-7", "#text": "Code de la recherche - art. L342-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524266", "@num": "L342-8", "#text": "Code de la recherche - art. L342-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524267", "@num": "L342-9", "#text": "Code de la recherche - art. L342-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524272", "@num": "L343-1", "#text": "Code de la recherche - art. L343-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028619601", "@num": "L365-1", "#text": "Code de la recherche - art. L365-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028619593", "@num": "L366-1", "#text": "Code de la recherche - art. L366-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028619609", "@num": "L367-1", "#text": "Code de la recherche - art. L367-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524313", "@num": "L413-1", "#text": "Code de la recherche - art. L413-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524329", "@num": "L413-10", "#text": "Code de la recherche - art. L413-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524331", "@num": "L413-11", "#text": "Code de la recherche - art. L413-11 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524333", "@num": "L413-12", "#text": "Code de la recherche - art. L413-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524335", "@num": "L413-13", "#text": "Code de la recherche - art. L413-13 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524337", "@num": "L413-14", "#text": "Code de la recherche - art. L413-14 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524339", "@num": "L413-15", "#text": "Code de la recherche - art. L413-15 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524340", "@num": "L413-16", "#text": "Code de la recherche - art. L413-16 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524314", "@num": "L413-2", "#text": "Code de la recherche - art. L413-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524315", "@num": "L413-3", "#text": "Code de la recherche - art. L413-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524316", "@num": "L413-4", "#text": "Code de la recherche - art. L413-4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524318", "@num": "L413-5", "#text": "Code de la recherche - art. L413-5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524320", "@num": "L413-6", "#text": "Code de la recherche - art. L413-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524322", "@num": "L413-7", "#text": "Code de la recherche - art. L413-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524325", "@num": "L413-8", "#text": "Code de la recherche - art. L413-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524327", "@num": "L413-9", "#text": "Code de la recherche - art. L413-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028619649", "@num": "L445-1", "#text": "Code de la recherche - art. L445-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028619636", "@num": "L446-1", "#text": "Code de la recherche - art. L446-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028619623", "@num": "L447-1", "#text": "Code de la recherche - art. L447-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000028614267", "@nor": "ESRJ1325606R", "@num": "2014-135", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "ORDONNANCE n° 2014-135 du 17 février 2014 modifiant la partie législative du code de la recherche", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000028614267", "@c_titre_court": "ORDONNANCE n° 2014-135 du 17 février 2014" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2014-135 du 17 février 2014 modifiant la partie législative du code de la recherche", "@debut": "2014-02-19", "@id_txt": "LEGITEXT000028614958", "@c_titre_court": "Ordonnance n°2014-135 du 17 février 2014" } ], "@ministere": "Ministère de l'enseignement supérieur et de la recherche", "@date_publi": "2014-02-18", "@date_signature": "2014-02-17", "@num_parution_jo": "0041" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028614963", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "2014-02-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000028614272", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A abrogé les dispositions suivantes :

- Code de la recherche
\nSct. Chapitre II : Le Conseil supérieur de la recherche et de la technologie (CSRT).\n
\n

A abrogé les dispositions suivantes :

- Code de la recherche
\nSct. Chapitre III : La valorisation des résultats de la recherche. , Art. L313-1, Art. L313-2\n
\n

A abrogé les dispositions suivantes :

- Code de la recherche
\nSct. TITRE III : INCITATIONS EN FAVEUR DE LA RECHERCHE ET DU DÉVELOPPEMENT TECHNOLOGIQUE, Sct. Chapitre Ier : Le crédit d'impôt-recherche., Art. L131-1, Art. L131-2, Art. L131-3, Sct. Chapitre II : Les fonds communs de placement dans l'innovation (FCPI)., Art. L132-1, Sct. Chapitre III : L'aide à l'innovation., Art. L133-1, Sct. Chapitre IV : Les dons et legs.\n
\n

A modifié les dispositions suivantes :

- Code de la recherche
\nArt. L114-5\n
\n

A modifié les dispositions suivantes :

- Code de la recherche
\nArt. L146-1\n
\n

A abrogé les dispositions suivantes :

- Code de la recherche
\nArt. L329-7\n
\n

A modifié les dispositions suivantes :

- Code de la recherche
\nArt. L365-1, Art. L366-1, Art. L367-1\n
\n

A modifié les dispositions suivantes :

- Code de la recherche
\nArt. L445-1, Art. L446-1, Art. L447-1\n
\n

A abrogé les dispositions suivantes :

- Code de la recherche
\nArt. L113-3, Art. L113-4\n
\n

A abrogé les dispositions suivantes :

- Code de la recherche
\nSct. Chapitre II : Les centres techniques industriels., Art. L342-1, Art. L342-2, Art. L342-3, Art. L342-4, Art. L342-5, Art. L342-6, Art. L342-7, Art. L342-8, Art. L342-9, Art. L342-10, Art. L342-11, Art. L342-12, Art. L342-13, Sct. Chapitre III : Dispositions générales., Art. L343-1\n
\n

A abrogé les dispositions suivantes :

- Code de la recherche
\nSct. Chapitre III : Participation des personnels de la recherche à la création d'entreprises et aux activités des entreprises existantes, Sct. Section 1 : Participation des personnels de la recherche à la création d'entreprises., Art. L413-1, Art. L413-2, Art. L413-3, Art. L413-4, Art. L413-5, Art. L413-6, Art. L413-7, Sct. Section 2 : Apport d'un concours scientifique à une entreprise existante et participation au capital d'une entreprise existante., Art. L413-8, Art. L413-9, Art. L413-10, Art. L413-11, Sct. Section 3 : Participation des personnels de la recherche au conseil d'administration ou au conseil de surveillance d'une société anonyme., Art. L413-12, Art. L413-13, Art. L413-14, Sct. Section 4 : Dispositions générales., Art. L413-15, Art. L413-16, Sct. Chapitre IV : L'Intéressement des chercheurs. \n
\n

A modifié les dispositions suivantes :

- Code de la recherche
\nArt. L145-1, Art. L147-1\n
\n

4° Les dispositions du d du 1° sont applicables dans les îles Wallis et Futuna, en Nouvelle-Calédonie et en Polynésie française." } }, "LEGIARTI000044992293": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L45 B", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044992293", "URL": "article/LEGI/ARTI/00/00/44/99/22/LEGIARTI000044992293.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Conformément au III de l'article 69 de la loi n° 2021-1900 du 30 décembre 2021, ces dispositions s'appliquent aux dépenses facturées au titre des contrats de collaboration conclus à compter du 1er janvier 2022.

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La réalité de l'affectation à la recherche des dépenses prises en compte pour la détermination des crédits d'impôt définis aux articles 244 quater B et 244 quater B bis du code général des impôts peut, sans préjudice des pouvoirs de contrôle de l'administration des impôts qui demeure seule compétente pour l'application des procédures de rectification, être vérifiée par les agents du ministère chargé de la recherche et de la technologie.

Un décret fixe les conditions d'application du présent article.

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\n
Le Président de la République,
Sur le rapport du Premier ministre, du ministre de l'éducation nationale, de l'enseignement supérieur et de la recherche et du ministre délégué à la recherche,
Vu la Constitution, notamment son article 38 ;
Vu le code de l'éducation ;
Vu la loi n° 2003-591 du 2 juillet 2003 habilitant le Gouvernement à simplifier le droit, notamment ses articles 2 (3°), 33, 35 et 36 ;
Vu la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine ;
Vu l'avis de la Commission supérieure de codification en date du 27 novembre 2001 ;
Le Conseil d'Etat entendu ;
Le conseil des ministres entendu,
Ordonne :

" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 11 juin 2004.

Jacques Chirac

Par le Président de la République :

Le Premier ministre,

Jean-Pierre Raffarin

Le ministre de l'éducation nationale,

de l'enseignement supérieur

et de la recherche,

François Fillon

Le ministre délégué à la recherche,

François d'Aubert

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000617671", "cible": true, "cidtexte": "LEGITEXT000006071190", "id": "LEGIARTI000006524173", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006524173", "liens_entrants": true }

Article L131-2 AUTONOME ABROGE, en vigueur du 16/06/2004 au 19/02/2014 (Code de la recherche)