{ "article": { "LEGIARTI000006627809": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006627809", "URL": "article/LEGI/ARTI/00/00/06/62/78/LEGIARTI000006627809.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RIEALXXXXXX004AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006308366", "@num": "199 ter B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309199", "@num": "244 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006099960", "@fin": "2999-01-01", "#text": "Titre Ier : Objectifs et orientations nationales.", "@debut": "1985-12-27" } ] }, "@cid": "JORFTEXT000000878228", "@num": "85-1376", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°85-1376 du 23 décembre 1985 RELATIVE A LA RECHERCHE ET AU DEVELOPPEMENT TECHNOLOGIQUE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000878228", "@c_titre_court": "Loi n°85-1376 du 23 décembre 1985" }, { "@fin": "2999-01-01", "#text": "Loi n° 85-1376 du 23 décembre 1985 relative à la recherche et au développement technologique", "@debut": "1985-12-27", "@id_txt": "LEGITEXT000006068882", "@c_titre_court": "Loi n° 85-1376 du 23 décembre 1985" } ], "@date_publi": "1985-12-27", "@date_signature": "1985-12-23" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006627809", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006308366": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 ter B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-12-31", "DATE_DEBUT": "1985-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006308366", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308366.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199ACXXXXXQB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 244 quater B I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 49 septies L", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006627809", "@num": "4", "#text": "Loi n°85-1376 du 23 décembre 1985 - art. 4 () JORF 27 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878228", "@numtexte": "85-1376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-23" }, { "@id": "LEGIARTI000020042175", "@num": "95", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000006524172", "@num": "L131-1", "#text": "Code de la recherche - art. L131-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617039", "@num": "L511-1", "#text": "Code de la recherche - art. L511-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303545", "@num": "220 B", "#text": "Code général des impôts, CGI. - art. 220 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215816", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046055244", "@num": "49 septies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162784", "@fin": "1988-12-28", "#text": "CALCUL DE L'IMPOT.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147114", "@fin": "1990-06-15", "#text": "IMPOT SUR LE REVENU", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133863", "@fin": "1990-06-15", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006308365", "@fin": "1985-12-27", "@num": "199 ter B", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308366", "@fin": "1987-12-31", "@num": "199 ter B", "@etat": "MODIFIE", "@debut": "1985-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308367", "@fin": "1989-12-30", "@num": "199 ter B", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308368", "@fin": "1993-01-01", "@num": "199 ter B", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308369", "@fin": "1993-08-18", "@num": "199 ter B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308370", "@fin": "1996-05-12", "@num": "199 ter B", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308371", "@fin": "1999-03-31", "@num": "199 ter B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308372", "@fin": "2002-03-31", "@num": "199 ter B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308373", "@fin": "2003-12-31", "@num": "199 ter B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308374", "@fin": "2004-01-01", "@num": "199 ter B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308375", "@fin": "2005-12-31", "@num": "199 ter B", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308376", "@fin": "2006-12-27", "@num": "199 ter B", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308377", "@fin": "2010-01-01", "@num": "199 ter B", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021601249", "@fin": "2011-01-01", "@num": "199 ter B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378526", "@fin": "2011-06-12", "@num": "199 ter B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188570", "@fin": "2013-01-01", "@num": "199 ter B", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949435", "@fin": "2013-07-28", "@num": "199 ter B", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795189", "@fin": "2014-01-01", "@num": "199 ter B", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448224", "@fin": "2015-08-08", "@num": "199 ter B", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031011743", "@fin": "2016-01-01", "@num": "199 ter B", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817132", "@fin": "2019-01-01", "@num": "199 ter B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037988080", "@fin": "2999-01-01", "@num": "199 ter B", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le crédit d'impôt pour dépenses de recherche défini à l'article 244 quater B est imputé sur l'impôt sur le revenu dû par le contribuable au titre de l'année au cours de laquelle il a accru ses dépenses de recherche. S'il excède l'impôt dû, l'excédent est restitué (1).
\n
\n
Lorsque les dépenses de recherche exposées au cours d'une année sont inférieures à celles exposées au cours de l'année précédente et revalorisées comme indiqué à l'article 244 quater B-I, il est pratiqué dans la limite des crédits d'impôts antérieurement obtenus, une imputation égale à 25 % du montant de la différence sur le ou les crédits d'impôts suivants ou, à défaut, une reprise égale à 25 % du reliquat non imputé.
\n
Ce pourcentage est porté à 50 p. 100 pour les dépenses exposées au cours des années 1986 et suivantes.
\n
(1) Annexe III, art. 49 septies L
\n
" } }, "LEGIARTI000006309199": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "244 quater B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-12-31", "DATE_DEBUT": "1985-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006309199", "URL": "article/LEGI/ARTI/00/00/06/30/91/LEGIARTI000006309199.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0244AGXXXXXCB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 44 bis II 1°, 3°, III", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L45 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 49 septies F A CGIAN3 49 septies N", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000878228", "#text": "Loi 85-1376 1985-12-23 art. 4 I, II JORF 27 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878228", "@numtexte": "85-1376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-23" }, { "@id": "LEGIARTI000006627809", "@num": "4", "#text": "Loi n°85-1376 du 23 décembre 1985 - art. 4 () JORF 27 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878228", "@numtexte": "85-1376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-23" }, { "@id": "LEGIARTI000006326376", "@num": "1", "#text": "Décret n°91-733 du 24 juillet 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000312654", "@nortexte": "BUDF9110031D", "@numtexte": "91-733", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-07-24" }, { "@id": "LEGIARTI000037075129", "@num": "131", "#text": "Loi n° 2003-1311 du 30 décembre 2003 - art. 131 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006322429", "@num": "22", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000020042175", "@num": "95", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000021007834", "@num": "1", "#text": "Arrêté du 27 août 2009 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021006055", "@nortexte": "BCFL0914998A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-08-27" }, { "@id": "LEGITEXT000027038620", "#text": "Décret n°2013-116\n du 5 février 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027037699", "@nortexte": "EFIE1225585D", "@numtexte": "2013-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-02-05" }, { "@id": "LEGITEXT000028390783", "#text": "Décret n°2013-1215 du 23 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028387221", "@nortexte": "EFIE1315191D", "@numtexte": "2013-1215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000029880075", "@num": "Annexe 1", "#text": "ARRÊTÉ du 28 novembre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029879077", "@nortexte": "FCPE1422275A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-11-28" }, { "@id": "LEGIARTI000029880077", "@num": "Annexe 2", "#text": "ARRÊTÉ du 28 novembre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029879077", "@nortexte": "FCPE1422275A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-11-28" }, { "@id": "LEGIARTI000029880081", "@num": "1", "#text": "ARRÊTÉ du 28 novembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029879077", "@nortexte": "FCPE1422275A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-11-28" }, { "@id": "LEGIARTI000029880083", "@num": "2", "#text": "ARRÊTÉ du 28 novembre 2014 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029879077", "@nortexte": "FCPE1422275A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-11-28" }, { "@id": "LEGITEXT000031330029", "#text": "DÉCRET n°2015-1292 du 15 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031327432", "@nortexte": "FCPE1513733D", "@numtexte": "2015-1292", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-15" }, { "@id": "LEGITEXT000031426429", "#text": "DÉCRET n°2015-1412 du 4 novembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031425206", "@nortexte": "FCPE1513745D", "@numtexte": "2015-1412", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-11-04" }, { "@id": "LEGIARTI000032679215", "@num": "2", "#text": "Décret n°2016-766 du 9 juin 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032675279", "@nortexte": "FCPE1600964D", "@numtexte": "2016-766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-09" }, { "@id": "LEGIARTI000039792959", "@num": "133", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 133 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000042896956", "@num": "1", "#text": "Décret n°2021-2 du 4 janvier 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042865726", "@nortexte": "ECOE2033704D", "@numtexte": "2021-2", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-04" }, { "@id": "LEGITEXT000043681756", "#text": "Arrêté du 18 juin 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043679340", "@nortexte": "CCPE2113408A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-18" }, { "@id": "LEGITEXT000043680940", "#text": "Décret n°2021-784 du 18 juin 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043678953", "@nortexte": "ECOE2110458D", "@numtexte": "2021-784", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-18" }, { "@id": "LEGIARTI000043680951", "@num": "1", "#text": "Décret n°2021-784 du 18 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043678953", "@nortexte": "ECOE2110458D", "@numtexte": "2021-784", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-18" }, { "@id": "LEGIARTI000044794486", "@num": "35", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000046050915", "@num": "2", "#text": "Décret n°2022-1005 du 15 juillet 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000046050950", "@num": "1", "#text": "Décret n°2022-1006 du 15 juillet 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000046050952", "@num": "2", "#text": "Décret n°2022-1006 du 15 juillet 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGITEXT000049594054", "#text": "Décret n°2024-464 du 24 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049591315", "@nortexte": "ECOE2410072D", "@numtexte": "2024-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-24" }, { "@id": "LEGIARTI000051173227", "@num": "56", "#text": "LOI n°2025-127 du 14 février 2025 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173229", "@num": "57", "#text": "LOI n°2025-127 du 14 février 2025 - art. 57", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173231", "@num": "58", "#text": "LOI n°2025-127 du 14 février 2025 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000019065899", "@num": "49 septies J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524172", "@num": "L131-1", "#text": "Code de la recherche - art. L131-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617039", "@num": "L511-1", "#text": "Code de la recherche - art. L511-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037074606", "@num": "L752-3-2", "#text": "Code de la sécurité sociale. - art. L752-3-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031752751", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051200695", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043982240", "@num": "1729 B", "#text": "Code général des impôts, CGI. - art. 1729 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988080", "@num": "199 ter B", "#text": "Code général des impôts, CGI. - art. 199 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303545", "@num": "220 B", "#text": "Code général des impôts, CGI. - art. 220 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302283", "@num": "39 AA quinquies", "#text": "Code général des impôts, CGI. - art. 39 AA quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844070", "@num": "44 sexies-0 A", "#text": "Code général des impôts, CGI. - art. 44 sexies-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043682643", "@num": "49 septies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296860", "@num": "49 septies I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298490", "@num": "49 septies I bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies I bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043682638", "@num": "49 septies I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies I quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028390844", "@num": "49 septies I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies I quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298491", "@num": "49 septies I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies I ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046055244", "@num": "49 septies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051367", "@num": "49 septies VA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844256", "@num": "L214-30", "#text": "Code monétaire et financier - art. L214-30 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378480", "@num": "L214-41", "#text": "Code monétaire et financier - art. L214-41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051893", "@num": "R*59-1", "#text": "Livre des procédures fiscales - art. R*59-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027040433", "@num": "R45 B-1", "#text": "Livre des procédures fiscales - art. R45 B-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051878", "@num": "R60-1 A", "#text": "Livre des procédures fiscales - art. R60-1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051862", "@num": "R60-2 A", "#text": "Livre des procédures fiscales - art. R60-2 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162809", "@fin": "1988-12-28", "#text": "IMPOT SUR LE REVENU ET IMPOT SUR LES SOCIETES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147119", "@fin": "1989-07-14", "#text": "DISPOSITIONS COMMUNES AUX IMPOTS ET TAXES, REVENUS ET BENEFICES VISES AUX CHAPITRES I A III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133863", "@fin": "1990-06-15", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006309198", "@fin": "1985-12-27", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309199", "@fin": "1986-12-31", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "1985-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309200", "@fin": "1987-12-31", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309201", "@fin": "1989-12-30", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309202", "@fin": "1991-06-24", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309203", "@fin": "1992-07-04", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309204", "@fin": "1993-08-18", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309205", "@fin": "1994-09-02", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309206", "@fin": "1995-10-27", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309207", "@fin": "1996-05-12", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309208", "@fin": "1999-03-31", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309209", "@fin": "1999-07-13", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309210", "@fin": "1999-12-31", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "1999-07-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309211", "@fin": "2000-03-31", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309212", "@fin": "2002-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309213", "@fin": "2003-12-31", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309214", "@fin": "2004-12-31", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309215", "@fin": "2005-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309216", "@fin": "2006-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309217", "@fin": "2006-04-02", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309218", "@fin": "2006-12-27", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2006-04-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309219", "@fin": "2006-12-31", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309220", "@fin": "2007-12-28", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017889830", "@fin": "2007-12-29", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035690", "@fin": "2008-04-03", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619454", "@fin": "2008-12-29", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020034028", "@fin": "2009-05-29", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020675496", "@fin": "2010-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2009-05-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658297", "@fin": "2010-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660973", "@fin": "2010-05-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201534", "@fin": "2011-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378537", "@fin": "2011-06-12", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188554", "@fin": "2012-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073961", "@fin": "2013-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948341", "@fin": "2014-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419569", "@fin": "2014-05-30", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029041806", "@fin": "2014-12-22", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029947171", "@fin": "2015-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023561", "@fin": "2015-06-06", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701341", "@fin": "2016-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031779254", "@fin": "2017-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817567", "@fin": "2017-12-30", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036363476", "@fin": "2018-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432071", "@fin": "2018-12-31", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988033", "@fin": "2019-12-30", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467205", "@fin": "2020-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041520682", "@fin": "2019-12-31", "@num": "244 quater B", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042882193", "@fin": "2022-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041520760", "@fin": "2020-01-01", "@num": "244 quater B", "@etat": "MODIFIE_MORT_NE", "@debut": "2222-02-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042909808", "@fin": "2021-12-31", "@num": "244 quater B", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044989574", "@fin": "2023-01-01", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000045035408", "@fin": "2022-12-31", "@num": "244 quater B", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046868633", "@fin": "2025-02-16", "@num": "244 quater B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051215816", "@fin": "2999-01-01", "@num": "244 quater B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les entreprises industrielles et commerciales imposées d'après leur bénéfice réel peuvent bénéficier d'un crédit d'impôt égal à 25 % de l'excédent des dépenses de recherche exposées au cours d'une année par rapport aux dépenses de même nature, revalorisées de la hausse des prix à la consommation, exposées au cours de l'année précédente.
\n
Le crédit d'impôt accordé aux entreprises nouvelles au titre de l'année de leur création est égal à 25 % des dépenses de recherche exposées au cours de cette période, sous réserve que ces entreprises satisfassent aux conditions prévues à l'article 44 bis-II-1° et 3°, et III.
\n
Le crédit d'impôt est plafonné pour chaque entreprise à 3 millions de francs.
\n
Le crédit d'impôt afférent aux années 1985 et suivantes est porté à 50 p. 100 : son montant est plafonné pour chaque entreprise à 5 millions de francs.
\n
II. Les dépenses de recherche ouvrant droit au crédit d'impôt sont (1) :
\n
a. Les dotations aux amortissements des immobilisations, autres que les immeubles, créées ou acquises à l'état neuf et affectées directement à la réalisation en France d'opérations de recherche scientifique et technique, y compris la réalisation de prototypes ou d'installations pilotes ;
\n
b. Les dépenses de personnel afférentes aux chercheurs et techniciens de recherche directement et exclusivement affectés à ces opérations ;
\n
c. Les autres dépenses de fonctionnement exposées dans les mêmes opérations ; ces dépenses sont fixées forfaitairement à 55 % des dépenses de personnel mentionnées au b ;
\n
d. Les dépenses exposées pour la réalisation d'opérations de même nature confiées à des organismes de recherche publics ou privés agréés par le ministre de la recherche et de l'industrie, ou à des experts scientifiques ou techniques agréés dans les mêmes conditions ;
\n
e. Les frais de prise et de maintenance de brevets.
\n
III. Les subventions publiques reçues par les entreprises à raison des opérations ouvrant droit au crédit d'impôt sont déduites des bases de calcul de ce crédit. Il en est de même des sommes reçues par les organismes ou experts désignés au II-d, pour le calcul de leur propre crédit d'impôt.
\n
En outre, en cas de transfert de personnels, d'immobilisations ou de contrats mentionnés au II-d, entre entreprises ayant des liens de dépendance directe ou indirecte, ou résultant de fusions, scissions, apports ou opérations assimilées, il est fait abstraction, pour le calcul de la variation des dépenses de recherche, de la part de cette variation provenant exclusivement du transfert.
\n
IV. Les dispositions du présent article s'appliquent aux dépenses mentionnées au II, exposées au cours des années 1983 à 1987, sur option de l'entreprise valable jusqu'au terme de cette période.
\n
IV bis. Sur option de l'entreprise, les dispositions du présent article sont également applicables aux dépenses exposées :
\n
a) Au cours des années 1985 à 1988 par les entreprises n'ayant pas exercé l'option prévue au paragraphe IV ;
\n
b) En 1988 par les entreprises ayant exercé l'option prévue au paragraphe IV ou créées en 1988 et remplissant les conditions prévues aux 1° et 3° du paragraphe II et au paragraphe III de l'article 44 bis.
\n
V. Un décret fixe les conditions d'application du présent article. Il en adapte les dispositions aux cas d'exercices de durée inégale ou ne coïncidant pas avec l'année civile (2).
\n
\n
(1) En ce qui concerne le contrôle, voir livre des procédures fiscales, art. L45 B.
\n
(2) Annexe III, art. 49 septies F à 49 septies N.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006308366", "cible": false, "cidtexte": "JORFTEXT000000878228", "id": "LEGIARTI000006627809", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006309199", "cible": false, "cidtexte": "JORFTEXT000000878228", "id": "LEGIARTI000006627809", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006627809", "liens_entrants": true }

Article 4 ENTIEREMENT_MODIF (Loi n°85-1376 du 23 décembre 1985 RELATIVE A LA RECHERCHE ET AU DEVELOPPEMENT TECHNOLOGIQUE)