{ "article": { "LEGIARTI000006650920": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-85", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-07-11", "DATE_DEBUT": "2001-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006650920", "URL": "article/LEGI/ARTI/00/00/06/65/09/LEGIARTI000006650920.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX214L085AXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006291761", "@num": "37", "#text": "Loi n°70-1300 du 31 décembre 1970 - art. 37 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000321400", "@numtexte": "70-1300", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006291761", "@num": "37", "#text": "Loi n°70-1300 du 31 décembre 1970 - art. 37 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321400", "@numtexte": "70-1300", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006314278", "@num": "49", "#text": "Loi n°88-1201 du 23 décembre 1988 - 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art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000416589", "@nortexte": "AGRR0200694D", "@numtexte": "2003-82", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-29" }, { "@id": "LEGIARTI000006216940", "@num": "1", "#text": "Décret n°2003-82 du 29 janvier 2003 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000416589", "@nortexte": "AGRR0200694D", "@numtexte": "2003-82", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-29" }, { "@id": "LEGIARTI000006376380", "@num": "10", "#text": "Décret n°2003-82 du 29 janvier 2003 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000416589", "@nortexte": "AGRR0200694D", "@numtexte": "2003-82", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-29" }, { "@id": "LEGIARTI000006376381", "@num": "11", "#text": "Décret n°2003-82 du 29 janvier 2003 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000416589", "@nortexte": "AGRR0200694D", "@numtexte": "2003-82", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-29" }, { "@id": "LEGIARTI000006376383", "@num": "12", "#text": "Décret n°2003-82 du 29 janvier 2003 - 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Un décret en Conseil d'Etat fixe les modalités d'application des sections 1, 2 et 3 du présent chapitre.
\n
" } }, "LEGIARTI000006216940": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-08-25", "DATE_DEBUT": "2003-01-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006216940", "URL": "article/LEGI/ARTI/00/00/06/21/69/LEGIARTI000006216940.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAHVJXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006334851", "@num": "1", "#text": "Décret n°71-524 du 1 juillet 1971 - art. 1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000335461", "@numtexte": "71-524", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-07-01" }, { "@id": "LEGIARTI000006334875", "@num": "14", "#text": "Décret n°71-524 du 1 juillet 1971 - art. 14 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000335461", "@numtexte": "71-524", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-07-01" }, { "@id": "LEGIARTI000006334846", "@num": "25-1", "#text": "Décret n°71-524 du 1 juillet 1971 - art. 25-1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000335461", "@numtexte": "71-524", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-07-01" }, { "@id": "LEGIARTI000006334847", "@num": "25-2", "#text": "Décret n°71-524 du 1 juillet 1971 - art. 25-2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000335461", "@numtexte": "71-524", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-07-01" }, { "@id": "LEGIARTI000006334989", "@num": "27", "#text": "Décret n°71-524 du 1 juillet 1971 - art. 27 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000335461", "@numtexte": "71-524", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-07-01" }, { "@id": "LEGIARTI000006244165", "@num": "5", "#text": "Décret n°2005-1007 du 2 août 2005 - art. 5 (V) JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006682065", "@num": "R214-144", "#text": "Code monétaire et financier - art. R214-144 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000416589", "@nor": "AGRR0200694D", "@num": "2003-82", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000416589", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" }, { "@fin": "2005-08-25", "#text": "Décret n°2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2003-01-31", "@id_txt": "LEGITEXT000005633923", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" } ], "@ministere": "MINISTERE DE L'AGRICULTURE, DE L'ALIMENTATION, DE LA PECHE ET DES AFFAIRES RURALES", "@date_publi": "2003-01-31", "@date_signature": "2003-01-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006216940", "@fin": "2005-08-25", "@num": "1", "@etat": "ABROGE", "@debut": "2003-01-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002041742", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier et leurs sociétés de gestion sont régies par les dispositions des sections 3 et 4 du chapitre IV du titre Ier du livre II dudit code, par le décret du 1er juillet 1971 susvisé à l'exception de ses articles 1er, 14, 25-1, 25-2, 27 et par le présent décret. Celui-ci n'est pas applicable aux sociétés d'épargne forestière qui consacrent une fraction de leur actif à la bonification ou à la garantie de prêts.
\n
" } }, "LEGIARTI000006291761": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "37", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2001-01-01", "DATE_DEBUT": "1971-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006291761", "URL": "article/LEGI/ARTI/00/00/06/29/17/LEGIARTI000006291761.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAEAXXXXXXX037AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000321400", "#text": "Loi 70-1300 1970-12-31 art. 38 *champ d'application territoriale - Mayotte - TOM*", "@sens": "source", "@cidtexte": "JORFTEXT000000321400", "@numtexte": "70-1300", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006291564", "@num": "1", "#text": "Loi n°70-1300 du 31 décembre 1970 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321400", "@numtexte": "70-1300", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006291599", "@num": "11", "#text": "Loi n°70-1300 du 31 décembre 1970 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321400", "@numtexte": "70-1300", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006291617", "@num": "18-1", "#text": "Loi n°70-1300 du 31 décembre 1970 - art. 18-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321400", "@numtexte": "70-1300", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006291747", "@num": "36", "#text": "Loi n°70-1300 du 31 décembre 1970 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321400", "@numtexte": "70-1300", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "JORFTEXT000000574488", "#text": "Ordonnance 2000-1223 2000-12-14 art. 4 JORF 16 décembre 2000 en vigueur le 1er janvier 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000574488", "@nortexte": "ECOX0000098R", "@typelien": "ABROGATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000321400", "@num": "70-1300", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°70-1300 du 31 décembre 1970 FIXANT LE REGIME APPLICABLE AUX SOCIETES CIVILES AUTORISEES A FAIRE PUBLIQUEMENT APPEL A L'EPARGNE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000321400", "@c_titre_court": "Loi n°70-1300 du 31 décembre 1970" }, { "@fin": "2999-01-01", "#text": "Loi n° 70-1300 du 31 décembre 1970 fixant le régime applicable aux sociétés civiles autorisées à faire publiquement appel à l'épargne", "@debut": "1971-01-01", "@id_txt": "LEGITEXT000006068353", "@c_titre_court": "Loi n° 70-1300 du 31 décembre 1970" } ], "@date_publi": "1971-01-01", "@date_signature": "1970-12-31" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006291761", "@fin": "2001-01-01", "@num": "37", "@etat": "ABROGE", "@debut": "1971-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le décret d'application de la présente loi sera pris en Conseil d'Etat [*conditions de forme*].
\n
" } }, "LEGIARTI000006298368": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 ZZ quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-04-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006298368", "URL": "article/LEGI/ARTI/00/00/06/29/83/LEGIARTI000006298368.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0046DZXXXXXMA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 217 terdecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006208690", "@num": "1", "#text": "Décret n°2002-292 du 22 février 2002 - art. 1 () JORF 1er mars 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000776208", "@nortexte": "ECOF0200004D", "@numtexte": "2002-292", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-22" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651044", "@num": "L214-87", "#text": "Code monétaire et financier - art. L214-87 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162198", "@fin": "2999-01-01", "#text": "Section XIV : Amortissement exceptionnel pour la souscription de parts de sociétés d'épargne forestière", "@debut": "2002-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146815", "@fin": "2999-01-01", "#text": "Chapitre I bis : Impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298368", "@fin": "2012-04-01", "@num": "46 quater-0 ZZ quater", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025624897", "@fin": "2013-07-31", "@num": "46 quater-0 ZZ quater", "@etat": "MODIFIE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000027799333", "@fin": "2020-07-25", "@num": "46 quater-0 ZZ quater", "@etat": "PERIME", "@debut": "2013-07-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I.-Pour bénéficier de l'avantage fiscal prévu à l'article 217 terdecies du code général des impôts, le souscripteur au capital d'une société d'épargne forestière doit joindre à sa déclaration de résultats un relevé délivré par cette société et comprenant :
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a) La raison sociale et l'adresse de la société ;
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b) L'identité et l'adresse du souscripteur ;
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c) Le nombre et le numéro des parts souscrites, le montant et leur date de souscription ;
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d) La date et le montant des versements effectués au titre de la souscription de parts ;
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e) Le cas échéant, le nombre et les numéros des titres cédés par les détenteurs de parts ainsi que le montant et les dates de cession.
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Ce relevé est établi sur papier libre conformément au modèle fixé par l'administration.
\n
II.-Le relevé mentionné au I est complété par une attestation fournie par la société indiquant qu'elle respecte les dispositions prévues aux articles L. 214-85 et L. 214-87 du code monétaire et financier.
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Cette attestation doit également être jointe à sa déclaration de résultats par le souscripteur au capital d'une société d'épargne forestière.
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III.-Lorsque les parts cédées au cours d'un exercice ont été souscrites depuis moins de huit ans par le cédant ou lorsque la société d'épargne forestière est dissoute ou cesse de respecter les dispositions prévues aux articles L. 214-85 et L. 214-87 du code monétaire et financier, elle adresse, dans les deux mois suivant l'un de ces événements, à la direction des services fiscaux du domicile des souscripteurs concernés le relevé mentionné au I ou un duplicata de ce relevé.
\n
" } }, "LEGIARTI000006303248": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 decies H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-02-24", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303248", "URL": "article/LEGI/ARTI/00/00/06/30/32/LEGIARTI000006303248.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199AZXXXXXMA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 1930-06-28", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000223691", "#text": "Loi 2001-602 2001-07-09 art. 9 III JORF 11 juillet 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000223691", "@nortexte": "AGRX0000026L", "@numtexte": "2001-602", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-09" }, { "@id": "LEGIARTI000020812538", "@num": "1", "#text": "Décret n°2009-810\n du 30 juin 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020812059", "@nortexte": "ECEL0912875D", "@numtexte": "2009-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-30" }, { "@id": "LEGITEXT000025090496", "#text": "Décret n°2011-2067\n du 30 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060224", "@nortexte": "EFIE1130067D", "@numtexte": "2011-2067", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000047766378", "@num": "1", "#text": "Décret n°2023-524 du 29 juin 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047752685", "@nortexte": "ECOE2307758D", "@numtexte": "2023-524", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-29" }, { "@id": "LEGIARTI000026128962", "@num": "R312-4", "#text": "Code forestier (nouveau) - art. R312-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047810819", "@num": "200 quindecies", "#text": "Code général des impôts, CGI. - art. 200 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033075540", "@num": "46 AGJ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AGJ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047768522", "@num": "46 AGH", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047768511", "@num": "46 AGI", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGI (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047768498", "@num": "46 AGK", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022317874", "@num": "R214-147", "#text": "Code monétaire et financier - art. R214-147 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797870", "@num": "R214-164", "#text": "Code monétaire et financier - art. R214-164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651044", "@num": "L214-87", "#text": "Code monétaire et financier - art. L214-87 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale L314-4", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2002-05-06 5B-10-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191611", "@fin": "2015-07-15", "#text": "11° ter : Réduction d'impôt au titre \r\nd'investissements ou de travaux forestiers", "@debut": "2002-03-31" }, { "@id": "LEGISCTA000031535319", "@fin": "2999-01-01", "#text": "11° ter : Réduction d'impôt au titre \r\nd'investissements forestiers", "@debut": "2015-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@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": "LEGIARTI000006303248", "@fin": "2005-02-24", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303249", "@fin": "2006-01-06", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303250", "@fin": "2007-12-28", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924174", "@fin": "2008-12-29", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038593", "@fin": "2009-04-10", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549271", "@fin": "2010-05-08", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334426", "@fin": "2010-07-29", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022550557", "@fin": "2011-05-16", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024020628", "@fin": "2012-04-26", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2011-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025746371", "@fin": "2013-06-07", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2012-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518205", "@fin": "2013-07-28", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795157", "@fin": "2014-01-01", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448169", "@fin": "2014-05-30", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042165", "@fin": "2014-10-15", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029595995", "@fin": "2018-01-01", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2014-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364311", "@fin": "2020-12-31", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042912303", "@fin": "2023-01-01", "@num": "199 decies H", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. A compter de l'imposition des revenus de 2001, il est institué une réduction d'impôt sur le revenu pour les contribuables domiciliés en France au sens de l'article 4 B qui, jusqu'au 31 décembre 2010, réalisent des investissements forestiers.
\n
2. La réduction d'impôt s'applique :
\n
a) Au prix d'acquisition de terrains en nature de bois et forêts ou de terrains nus à boiser lorsque cette acquisition, qui ne doit pas excéder 25 hectares, permet de constituer une unité de gestion d'au moins 10 hectares d'un seul tenant ou d'agrandir une unité de gestion pour porter sa superficie à plus de 10 hectares. Lorsque les terrains sont acquis en nature de bois et forêts, le contribuable doit prendre l'engagement de les conserver pendant quinze ans et d'appliquer, pendant la même durée, un plan simple de gestion agréé par le centre régional de la propriété forestière ou, si au moment de l'acquisition, aucun plan simple de gestion n'est agréé pour la forêt en cause, d'en faire agréer un dans le délai de trois ans à compter de la date d'acquisition et de l'appliquer pendant quinze ans. Dans cette situation, le contribuable doit prendre, en outre, l'engagement d'appliquer à la forêt le régime d'exploitation normale prévu par le décret du 28 juin 1930 jusqu'à la date d'agrément du plan simple de gestion de cette forêt. Lorsque les terrains sont acquis nus, le contribuable doit prendre l'engagement de les reboiser dans un délai de trois ans et par la suite de les conserver pendant quinze ans et d'appliquer, pendant la même durée, un plan simple de gestion agréé ;
\n
b) Aux souscriptions ou acquisitions en numéraire de parts d'intérêt de groupements forestiers qui ont pris l'engagement d'appliquer pendant quinze ans un plan simple de gestion agréé par le centre régional de la propriété forestière ou, si au moment de la souscription, aucun plan simple de gestion n'est agréé pour la forêt en cause, d'en faire agréer un dans un délai de trois ans à compter de la date de souscription et de l'appliquer pendant quinze ans. Dans cette situation, le groupement doit prendre, en outre, l'engagement d'appliquer à la forêt le régime d'exploitation normale prévu par le décret du 28 juin 1930 jusqu'à la date d'agrément du plan simple de gestion de cette forêt. Le souscripteur ou l'acquéreur doit s'engager à conserver les parts jusqu'au 31 décembre de la huitième année suivant la date de la souscription ;
\n
c) Aux souscriptions en numéraire au capital initial ou aux augmentations de capital des sociétés d'épargne forestière définies par l'article L. 214-85 du code monétaire et financier et aux acquisitions en numéraire des parts de ces sociétés, lorsque la société et le souscripteur ou l'acquéreur prennent les engagements mentionnés au b.
\n
3. La réduction d'impôt est calculée sur la base du prix d'acquisition ou de souscription défini aux a, b et c du 2.
\n
Dans les cas visés aux a et b du 2, ce prix est retenu dans la limite annuelle de 5 700 euros pour une personne célibataire, veuve ou divorcée, et de 11 400 euros pour un couple marié soumis à imposition commune.
\n
Dans le cas visé au c du 2, 60 % de ce prix est retenu dans la limite annuelle de 5 700 euros pour une personne célibataire, veuve ou divorcée, et de 11 400 euros pour un couple marié soumis à imposition commune.
\n
Le taux de la réduction d'impôt est de 25 %.
\n
4. La réduction d'impôt s'applique pour le calcul de l'impôt dû au titre de l'année d'acquisition ou de souscription.
\n
5. La réduction d'impôt fait l'objet d'une reprise au titre de l'année où le contribuable, le groupement ou la société d'épargne forestière cesse de respecter l'un des engagements mentionnés au 2. Il en est de même en cas de dissolution des groupements ou des sociétés concernés ou lorsque ces dernières ne respectent pas les dispositions prévues par les articles L. 214-85 et L. 214-87 du code monétaire et financier. Toutefois, la réduction d'impôt n'est pas reprise en cas de licenciement, d'invalidité correspondant au classement dans la deuxième ou la troisième des catégories prévues à l'article L. 314-4 du code de la sécurité sociale ou de décès du contribuable ou de l'un des époux soumis à une imposition commune.
" } }, "LEGIARTI000006303249": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 decies H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-06", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303249", "URL": "article/LEGI/ARTI/00/00/06/30/32/LEGIARTI000006303249.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199AZXXXXXMB" } }, "NOTA": { "CONTENU": "
Nota : Ces dispositions s'appliquent à l'impôt sur le revenu dû au titre de 2004 et des années suivantes.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 1930-06-28", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000317293", "#text": "Loi 85-30 1985-01-09 art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317293", "@numtexte": "85-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-09" }, { "@id": "LEGIARTI000006601055", "@num": "117", "#text": "Loi n°2005-157 du 23 février 2005 - art. 117 (V) JORF 24 février 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000020812538", "@num": "1", "#text": "Décret n°2009-810\n du 30 juin 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020812059", "@nortexte": "ECEL0912875D", "@numtexte": "2009-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-30" }, { "@id": "LEGITEXT000025090496", "#text": "Décret n°2011-2067\n du 30 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060224", "@nortexte": "EFIE1130067D", "@numtexte": "2011-2067", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000047766378", "@num": "1", "#text": "Décret n°2023-524 du 29 juin 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047752685", "@nortexte": "ECOE2307758D", "@numtexte": "2023-524", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-29" }, { "@id": "LEGIARTI000026128962", "@num": "R312-4", "#text": "Code forestier (nouveau) - art. R312-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047810819", "@num": "200 quindecies", "#text": "Code général des impôts, CGI. - art. 200 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033075540", "@num": "46 AGJ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AGJ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047768522", "@num": "46 AGH", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047768511", "@num": "46 AGI", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGI (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047768498", "@num": "46 AGK", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022317874", "@num": "R214-147", "#text": "Code monétaire et financier - art. R214-147 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797870", "@num": "R214-164", "#text": "Code monétaire et financier - art. R214-164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651044", "@num": "L214-87", "#text": "Code monétaire et financier - art. L214-87 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742597", "@num": "L341-4", "#text": "Code de la sécurité sociale. - art. L341-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 2002-05-06 5B-10-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191611", "@fin": "2015-07-15", "#text": "11° ter : Réduction d'impôt au titre \r\nd'investissements ou de travaux forestiers", "@debut": "2002-03-31" }, { "@id": "LEGISCTA000031535319", "@fin": "2999-01-01", "#text": "11° ter : Réduction d'impôt au titre \r\nd'investissements forestiers", "@debut": "2015-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@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": "LEGIARTI000006303248", 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"@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. A compter de l'imposition des revenus de 2001, il est institué une réduction d'impôt sur le revenu pour les contribuables domiciliés en France au sens de l'article 4 B qui, jusqu'au 31 décembre 2010, réalisent des investissements forestiers.
\n
2. La réduction d'impôt s'applique :
\n
a) Au prix d'acquisition de terrains en nature de bois et forêts ou de terrains nus à boiser lorsque cette acquisition, qui ne doit pas excéder 25 hectares, permet soit :
\n
- de constituer une unité de gestion d'au moins 10 hectares d'un seul tenant ou, dans les massifs de montagne définis à l'article 5 de la loi n° 85-30 du 9 janvier 1985 relative au développement et à la protection de la montagne, une unité de gestion d'au moins 10 hectares situés sur le territoire d'une même commune ou de communes limitrophes susceptible d'une gestion coordonnée ;
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- d'agrandir une unité de gestion pour porter sa superficie à plus de 10 hectares ;
\n
- de résorber une enclave (1).
\n
Lorsque les terrains sont acquis en nature de bois et forêts, le contribuable doit prendre l'engagement de les conserver pendant quinze ans et d'appliquer, pendant la même durée, un plan simple de gestion agréé par le centre régional de la propriété forestière ou, si au moment de l'acquisition, aucun plan simple de gestion n'est agréé pour la forêt en cause, d'en faire agréer un dans le délai de trois ans à compter de la date d'acquisition et de l'appliquer pendant quinze ans. Dans cette situation, le contribuable doit prendre, en outre, l'engagement d'appliquer à la forêt le régime d'exploitation normale prévu par le décret du 28 juin 1930 jusqu'à la date d'agrément du plan simple de gestion de cette forêt. Lorsque les terrains sont acquis nus, le contribuable doit prendre l'engagement de les reboiser dans un délai de trois ans et par la suite de les conserver pendant quinze ans et d'appliquer, pendant la même durée, un plan simple de gestion agréé ;
\n
b) Aux souscriptions ou acquisitions en numéraire de parts d'intérêt de groupements forestiers qui ont pris l'engagement d'appliquer pendant quinze ans un plan simple de gestion agréé par le centre régional de la propriété forestière ou, si au moment de la souscription, aucun plan simple de gestion n'est agréé pour la forêt en cause, d'en faire agréer un dans un délai de trois ans à compter de la date de souscription et de l'appliquer pendant quinze ans. Dans cette situation, le groupement doit prendre, en outre, l'engagement d'appliquer à la forêt le régime d'exploitation normale prévu par le décret du 28 juin 1930 jusqu'à la date d'agrément du plan simple de gestion de cette forêt. Le souscripteur ou l'acquéreur doit s'engager à conserver les parts jusqu'au 31 décembre de la huitième année suivant la date de la souscription ;
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c) Aux souscriptions en numéraire au capital initial ou aux augmentations de capital des sociétés d'épargne forestière définies par l'article L. 214-85 du code monétaire et financier et aux acquisitions en numéraire des parts de ces sociétés, lorsque la société et le souscripteur ou l'acquéreur prennent les engagements mentionnés au b.
\n
3. La réduction d'impôt est calculée sur la base du prix d'acquisition ou de souscription défini aux a, b et c du 2. En outre, lorsque l'acquisition de terrains permet de constituer une unité de gestion d'au moins 10 hectares situés dans un massif de montagne défini à l'article 5 de la loi n° 85-30 du 9 janvier 1985 précitée, elle est calculée en ajoutant à cette base le prix des acquisitions de terrains en nature de bois et forêts ou de terrains nus à boiser réalisées les trois années précédentes pour constituer cette unité et pour lesquels l'acquéreur prend les engagements mentionnés au a du 2 (1).
\n
Dans les cas visés aux a et b du 2, ce prix est retenu dans la limite annuelle de 5 700 euros pour une personne célibataire, veuve ou divorcée, et de 11 400 euros pour un couple marié soumis à imposition commune.
\n
Dans le cas visé au c du 2, 60 % de ce prix est retenu dans la limite annuelle de 5 700 euros pour une personne célibataire, veuve ou divorcée, et de 11 400 euros pour un couple marié soumis à imposition commune.
\n
Le taux de la réduction d'impôt est de 25 %.
\n
4. La réduction d'impôt s'applique pour le calcul de l'impôt dû au titre de l'année d'acquisition ou de souscription.
\n
5. La réduction d'impôt fait l'objet d'une reprise au titre de l'année où le contribuable, le groupement ou la société d'épargne forestière cesse de respecter l'un des engagements mentionnés au 2. Il en est de même en cas de dissolution des groupements ou des sociétés concernés ou lorsque ces dernières ne respectent pas les dispositions prévues par les articles L. 214-85 et L. 214-87 du code monétaire et financier.
\n
Toutefois, la réduction d'impôt n'est pas reprise :
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a) En cas de licenciement, d'invalidité correspondant au classement dans la deuxième ou la troisième des catégories prévues à l'article L. 341-4 du code de la sécurité sociale ou de décès du contribuable ou de l'un des époux soumis à une imposition commune ;
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b) Lorsque le contribuable, après une durée minimale de détention de deux ans, apporte les terrains pour lesquels il a bénéficié de la réduction d'impôt à un groupement forestier ou à une société d'épargne forestière, à la condition qu'il s'engage à conserver les parts sociales reçues en contrepartie, pour la durée de détention restant à courir à la date de l'apport ;
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c) En cas de donation des terrains ou des parts ayant ouvert droit à la réduction d'impôt, à la condition que les donataires reprennent les engagements souscrits par le donateur pour la durée de détention restant à courir à la date de la donation (1).
" } }, "LEGIARTI000006303250": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 decies H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-28", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303250", "URL": "article/LEGI/ARTI/00/00/06/30/32/LEGIARTI000006303250.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199AZXXXXXMC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B, 1398, 64 II", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 1930-06-28", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000317293", "#text": "Loi 85-30 1985-01-09 art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317293", "@numtexte": "85-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-09" }, { "@id": "LEGIARTI000006601282", "@num": "64", "#text": "Loi n°2006-11 du 5 janvier 2006 - art. 64 (V) JORF 6 janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@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" }, { "@id": "LEGIARTI000006250209", "@num": "1", "#text": "Décret n°2006-356 du 24 mars 2006 - art. 1 () JORF 26 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000020812538", "@num": "1", "#text": "Décret n°2009-810\n du 30 juin 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020812059", "@nortexte": "ECEL0912875D", "@numtexte": "2009-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-30" }, { "@id": "LEGITEXT000025090496", "#text": "Décret n°2011-2067\n du 30 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060224", "@nortexte": "EFIE1130067D", "@numtexte": "2011-2067", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000047766378", "@num": "1", "#text": "Décret n°2023-524 du 29 juin 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047752685", "@nortexte": "ECOE2307758D", "@numtexte": "2023-524", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-29" }, { "@id": "LEGIARTI000026128962", "@num": "R312-4", "#text": "Code forestier (nouveau) - art. R312-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047810819", "@num": "200 quindecies", "#text": "Code général des impôts, CGI. - art. 200 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033075540", "@num": "46 AGJ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AGJ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047768522", "@num": "46 AGH", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047768511", "@num": "46 AGI", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGI (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047768498", "@num": "46 AGK", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022317874", "@num": "R214-147", "#text": "Code monétaire et financier - art. 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l'impôt", "@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": "LEGIARTI000006303248", "@fin": "2005-02-24", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303249", "@fin": "2006-01-06", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303250", "@fin": "2007-12-28", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924174", "@fin": "2008-12-29", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038593", "@fin": "2009-04-10", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549271", "@fin": "2010-05-08", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334426", "@fin": "2010-07-29", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022550557", "@fin": "2011-05-16", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024020628", "@fin": "2012-04-26", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2011-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025746371", "@fin": "2013-06-07", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2012-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518205", "@fin": "2013-07-28", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795157", "@fin": "2014-01-01", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448169", "@fin": "2014-05-30", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042165", "@fin": "2014-10-15", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029595995", "@fin": "2018-01-01", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2014-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364311", "@fin": "2020-12-31", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042912303", "@fin": "2023-01-01", "@num": "199 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1. A compter de l'imposition des revenus de 2001, il est institué une réduction d'impôt sur le revenu pour les contribuables domiciliés en France au sens de l'article 4 B qui, jusqu'au 31 décembre 2010, réalisent des investissements forestiers.
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2. La réduction d'impôt s'applique :
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a) Au prix d'acquisition de terrains en nature de bois et forêts ou de terrains nus à boiser lorsque cette acquisition, qui ne doit pas excéder 25 hectares, permet soit :
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1° de constituer une unité de gestion d'au moins 10 hectares d'un seul tenant ou, dans les massifs de montagne définis à l'article 5 de la loi n° 85-30 du 9 janvier 1985 relative au développement et à la protection de la montagne, une unité de gestion d'au moins 10 hectares situés sur le territoire d'une même commune ou de communes limitrophes susceptible d'une gestion coordonnée ;
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2° d'agrandir une unité de gestion pour porter sa superficie à plus de 10 hectares ;
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3° de résorber une enclave.
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Lorsque les terrains sont acquis en nature de bois et forêts, le contribuable doit prendre l'engagement de les conserver pendant quinze ans et d'appliquer, pendant la même durée, un plan simple de gestion agréé par le centre régional de la propriété forestière ou, si au moment de l'acquisition, aucun plan simple de gestion n'est agréé pour la forêt en cause, d'en faire agréer un dans le délai de trois ans à compter de la date d'acquisition et de l'appliquer pendant quinze ans. Dans cette situation, le contribuable doit prendre, en outre, l'engagement d'appliquer à la forêt le régime d'exploitation normale prévu par le décret du 28 juin 1930 jusqu'à la date d'agrément du plan simple de gestion de cette forêt. Lorsque les terrains sont acquis nus, le contribuable doit prendre l'engagement de les reboiser dans un délai de trois ans et par la suite de les conserver pendant quinze ans et d'appliquer, pendant la même durée, un plan simple de gestion agréé ;
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b) Aux souscriptions ou acquisitions en numéraire de parts d'intérêt de groupements forestiers qui ont pris l'engagement d'appliquer pendant quinze ans un plan simple de gestion agréé par le centre régional de la propriété forestière ou, si au moment de la souscription, aucun plan simple de gestion n'est agréé pour la forêt en cause, d'en faire agréer un dans un délai de trois ans à compter de la date de souscription et de l'appliquer pendant quinze ans. Dans cette situation, le groupement doit prendre, en outre, l'engagement d'appliquer à la forêt le régime d'exploitation normale prévu par le décret du 28 juin 1930 jusqu'à la date d'agrément du plan simple de gestion de cette forêt. Le souscripteur ou l'acquéreur doit s'engager à conserver les parts jusqu'au 31 décembre de la huitième année suivant la date de la souscription ;
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c) Aux souscriptions en numéraire au capital initial ou aux augmentations de capital des sociétés d'épargne forestière définies par l'article L. 214-85 du code monétaire et financier et aux acquisitions en numéraire des parts de ces sociétés, lorsque la société et le souscripteur ou l'acquéreur prennent les engagements mentionnés au b.
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d) Aux dépenses de travaux forestiers effectués dans une propriété lorsqu'elle constitue une unité de gestion d'au moins 10 hectares d'un seul tenant et qu'elle est gérée en application d'un plan simple de gestion ou d'un règlement type de gestion agréé ou approuvé par le centre régional de la propriété forestière. Le contribuable doit prendre l'engagement de conserver cette propriété jusqu'au 31 décembre de la quinzième année suivant celle des travaux et d'appliquer, pendant la même durée, un plan simple de gestion ou un règlement type de gestion agréé ou approuvé par le centre régional de la propriété forestière ;
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e) Aux dépenses de travaux forestiers payées par un groupement forestier dont le contribuable est membre, lorsque la propriété du groupement forestier sur laquelle sont réalisés les travaux constitue une unité de gestion d'au moins 10 hectares d'un seul tenant, gérée en application d'un plan simple de gestion ou d'un règlement type de gestion agréé ou approuvé par le centre régional de la propriété forestière. L'associé doit prendre l'engagement de conserver les parts du groupement jusqu'au 31 décembre de la huitième année suivant celle des travaux et celui-ci, l'engagement d'appliquer pendant quinze ans un plan simple de gestion ou un règlement type de gestion agréé ou approuvé par le centre régional de la propriété forestière et de conserver, pendant la même durée, les parcelles qui ont fait l'objet des travaux ouvrant droit à réduction d'impôt.
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3. La réduction d'impôt est calculée sur la base :
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a) Du prix d'acquisition défini au a du 2. Lorsque l'acquisition de terrains permet de constituer une unité de gestion d'au moins 10 hectares situés dans un massif de montagne défini à l'article 5 de la loi n° 85-30 du 9 janvier 1985 précitée, elle est calculée en ajoutant à cette base le prix des acquisitions de terrains en nature de bois et forêts ou de terrains nus à boiser réalisées les trois années précédentes pour constituer cette unité et pour lesquels l'acquéreur prend les engagements mentionnés au a du 2 ;
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b) Du prix d'acquisition ou de souscription défini au b du 2 ;
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c) D'une fraction égale à 60 % du prix d'acquisition ou de souscription défini au c du 2 ;
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d) Des dépenses payées mentionnées au d du 2 ;
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e) De la fraction des dépenses payées mentionnées au e du 2, correspondant aux droits que le contribuable détient dans le groupement.
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3 bis. Le montant total de la base de la réduction d'impôt mentionnée au 3 ne peut excéder 5 700 euros pour une personne célibataire, veuve ou divorcée et 11 400 euros pour un couple marié ou les partenaires liés par un pacte civil de solidarité, soumis à une imposition commune.
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Les dépenses mentionnées au d du 2 sont retenues dans la limite de 1 250 euros pour une personne célibataire, veuve ou divorcée et 2 500 euros pour un couple marié ou les partenaires liés par un pacte civil de solidarité, soumis à une imposition commune. Lorsque la propriété fait l'objet d'un sinistre forestier, pour lequel les dispositions mentionnées au premier alinéa de l'article 1398 s'appliquent, ces limites ne sont pas applicables aux dépenses payées jusqu'au 31 décembre de l'année qui suit celle au cours de laquelle le sinistre est intervenu.
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Les dépenses mentionnées au e du 2 sont retenues pour la fraction de la limite mentionnée au deuxième alinéa correspondant aux droits que le contribuable détient dans le groupement ou, lorsque cette limite n'est pas applicable, pour la fraction de la limite mentionnée au premier alinéa correspondant aux droits que le contribuable détient dans le groupement.
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3 ter. Le taux de la réduction d'impôt est de 25 %.
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4. La réduction d'impôt s'applique pour le calcul de l'impôt dû au titre de l'année d'acquisition des terrains mentionnés au a du 2, de l'année d'acquisition ou de souscription des parts mentionnées aux b et c du 2 et de l'année du paiement des dépenses mentionnées aux d et e du 2.
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5. La réduction d'impôt fait l'objet d'une reprise au titre de l'année où le contribuable, le groupement ou la société d'épargne forestière cesse de respecter l'un des engagements mentionnés au 2. Il en est de même en cas de dissolution des groupements ou des sociétés concernés ou lorsque ces dernières ne respectent pas les dispositions prévues par les articles L. 214-85 et L. 214-87 du code monétaire et financier.
\n
Toutefois, la réduction d'impôt n'est pas reprise :
\n
a) En cas de licenciement, d'invalidité correspondant au classement dans la deuxième ou la troisième des catégories prévues à l'article L. 341-4 du code de la sécurité sociale ou de décès du contribuable ou de l'un des époux soumis à une imposition commune ;
\n
b) Lorsque le contribuable, après une durée minimale de détention de deux ans, apporte les terrains pour lesquels il a bénéficié de la réduction d'impôt à un groupement forestier ou à une société d'épargne forestière, à la condition qu'il s'engage à conserver les parts sociales reçues en contrepartie, pour la durée de détention restant à courir à la date de l'apport ;
\n
c) En cas de donation des terrains ou des parts ayant ouvert droit à la réduction d'impôt, à la condition que les donataires reprennent les engagements souscrits par le donateur pour la durée de détention restant à courir à la date de la donation.
" } }, "LEGIARTI000006303527": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "217 terdecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303527", "URL": "article/LEGI/ARTI/00/00/06/30/35/LEGIARTI000006303527.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0217AMXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1727, 1727 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2003-05-13 4D-1-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000223691", "#text": "Loi 2001-602 2001-07-09 art. 9 IV JORF 11 juillet 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000223691", "@nortexte": "AGRX0000026L", "@numtexte": "2001-602", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-09" }, { "@id": "LEGIARTI000027799333", "@num": "46 quater-0 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZZ quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651044", "@num": "L214-87", "#text": "Code monétaire et financier - art. L214-87 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303527", "@fin": "2006-01-01", "@num": "217 terdecies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303528", "@fin": "2013-07-28", "@num": "217 terdecies", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027795426", "@fin": "2020-01-01", "@num": "217 terdecies", "@etat": "ABROGE", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'établissement de l'impôt sur les sociétés, les entreprises peuvent pratiquer, dès l'année de réalisation de l'investissement, un amortissement exceptionnel égal à 50 % du montant des sommes effectivement versées pour la souscription de parts de sociétés d'épargne forestière dans la limite de 15 % du bénéfice imposable de l'exercice et au plus de 100 000 euros.
\n
En cas de cession de tout ou partie des parts souscrites dans les huit ans de leur acquisition, le montant de l'amortissement exceptionnel est réintégré au bénéfice imposable de l'exercice au cours duquel intervient la cession et majoré d'une somme égale au produit de ce montant par le taux de l'intérêt de retard prévu au troisième alinéa de l'article 1727 et appliqué dans les conditions mentionnées à l'article 1727 A. Il en est de même en cas de dissolution des sociétés concernées ou lorsque ces dernières ne respectent pas les dispositions prévues par les articles L. 214-85 et L. 214-87 du code monétaire et financier.
" } }, "LEGIARTI000006303528": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "217 terdecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-28", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303528", "URL": "article/LEGI/ARTI/00/00/06/30/35/LEGIARTI000006303528.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0217AMXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1727", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006323323", "@num": "22", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 22 () JORF 8 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000027799333", "@num": "46 quater-0 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZZ quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651044", "@num": "L214-87", "#text": "Code monétaire et financier - art. L214-87 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303527", "@fin": "2006-01-01", "@num": "217 terdecies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303528", "@fin": "2013-07-28", "@num": "217 terdecies", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027795426", "@fin": "2020-01-01", "@num": "217 terdecies", "@etat": "ABROGE", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'établissement de l'impôt sur les sociétés, les entreprises peuvent pratiquer, dès l'année de réalisation de l'investissement, un amortissement exceptionnel égal à 50 % du montant des sommes effectivement versées pour la souscription de parts de sociétés d'épargne forestière dans la limite de 15 % du bénéfice imposable de l'exercice et au plus de 100 000 €.

\n
\n

En cas de cession de tout ou partie des parts souscrites dans les huit ans de leur acquisition, le montant de l'amortissement exceptionnel est réintégré au bénéfice imposable de l'exercice au cours duquel intervient la cession et majoré d'une somme égale au produit de ce montant par le taux de l'intérêt de retard prévu à l'article 1727. Il en est de même en cas de dissolution des sociétés concernées ou lorsque ces dernières ne respectent pas les dispositions prévues par les articles L. 214-85 et L. 214-87 du code monétaire et financier.

\n
" } }, "LEGIARTI000006314278": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2001-01-01", "DATE_DEBUT": "1988-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006314278", "URL": "article/LEGI/ARTI/00/00/06/31/42/LEGIARTI000006314278.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAEDDXXXXXX049AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000509065", "#text": "Loi 88-1201 1988-12-23 art. 53 *champ d'application territoriale - TOM - Mayotte - modalités - réserves*", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000574488", "#text": "Ordonnance 2000-1223 2000-12-14 art. 4 JORF 16 décembre 2000 en vigueur le 1er janvier 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000574488", "@nortexte": "ECOX0000098R", "@typelien": "ABROGATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084297", "@fin": "2999-01-01", "#text": "Chapitre IX : Dispositions diverses.", "@debut": "1988-12-31" } ] }, "@cid": "JORFTEXT000000509065", "@nor": "ECOX8800123L", "@num": "88-1201", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1201 du 23 décembre 1988 RELATIVE AUX ORGANISMES DE PLACEMENT COLLECTIF EN VALEURS MOBILIERES ET PORTANT CREATION DES FONDS COMMUNS DE CREANCES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000509065", "@c_titre_court": "Loi n°88-1201 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1201 du 23 décembre 1988 relative aux organismes de placement collectif en valeurs mobilières et portant création des fonds communs de créances", "@debut": "1988-12-31", "@id_txt": "LEGITEXT000006069032", "@c_titre_court": "Loi n° 88-1201 du 23 décembre 1988" } ], "@date_publi": "1988-12-31", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006314278", "@fin": "2001-01-01", "@num": "49", "@etat": "ABROGE", "@debut": "1988-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un décret en Conseil d'Etat fixe les conditions d'application de la présente loi.
\n
" } }, "LEGIARTI000006376327": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-08-25", "DATE_DEBUT": "2003-01-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006376327", "URL": "article/LEGI/ARTI/00/00/06/37/63/LEGIARTI000006376327.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAHVJXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002041742", "@num": "1", "#text": "Décret n°2003-82 du 29 janvier 2003 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000416589", "@nortexte": "AGRR0200694D", "@numtexte": "2003-82", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-29" }, { "@id": "LEGIARTI000028422335", "@num": "423-42", "#text": "Arrêté du 12 novembre 2004 - art. 423-42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000006244165", "@num": "5", "#text": "Décret n°2005-1007 du 2 août 2005 - art. 5 (V) JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006612524", "@num": "R*241-2", "#text": "Code forestier - art. R*241-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006682080", "@num": "R214-145", "#text": "Code monétaire et financier - art. R214-145 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006087058", "@fin": "2005-08-25", "#text": "Chapitre Ier : Dispositions communes.", "@debut": "2003-01-31" } ] }, "@cid": "JORFTEXT000000416589", "@nor": "AGRR0200694D", "@num": "2003-82", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000416589", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" }, { "@fin": "2005-08-25", "#text": "Décret n°2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2003-01-31", "@id_txt": "LEGITEXT000005633923", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" } ], "@ministere": "MINISTERE DE L'AGRICULTURE, DE L'ALIMENTATION, DE LA PECHE ET DES AFFAIRES RURALES", "@date_publi": "2003-01-31", "@date_signature": "2003-01-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006376327", "@fin": "2005-08-25", "@num": "2", "@etat": "ABROGE", "@debut": "2003-01-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - L'actif des sociétés d'épargne forestière visées à l'article 1er comporte pour au moins 60 % un patrimoine forestier comprenant :
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1° Des forêts et des bois ;
\n
2° Des terrains nus à boiser ;
\n
3° Des accessoires et dépendances inséparables des bois et forêts tels que :
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a) Des bâtiments, notamment les maisons forestières ;
\n
b) Des infrastructures liées à la gestion des bois et forêts ;
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c) Des matériels de sylviculture et d'exploitation forestière ;
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d) Des terrains à vocation pastorale dans les conditions fixées au deuxième alinéa de l'article L. 241-6 et à l'article R. 241-2 du code forestier ;
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e) Des terrains de gagnage et de culture à gibier ;
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f) Des étangs enclavés ou attenants à un massif forestier.
\n
Le pourcentage maximal des surfaces qui peuvent être consacrées par une société forestière aux accessoires et dépendances mentionnées aux d, e et f ci-dessus est fixé par arrêté conjoint du ministre chargé des forêts et du ministre chargé des finances ;
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4° Des parts d'intérêt de groupements forestiers et des parts de sociétés dont l'objet exclusif est la détention de bois et forêts.
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II. - L'actif des sociétés d'épargne forestière peut également comporter des liquidités ou valeurs assimilées constituées de liquidités inscrites en compte, investies en comptes à terme, bons de caisse émis par une banque ou un établissement financier, bons du Trésor, titres de créances négociables, parts ou actions d'organismes de placement collectif en valeurs mobilières français ou étranger autorisés à la commercialisation en France et dont la notice d'information prévoit une classification monétaire ou obligataire, ou de tout autre instrument qui répondrait aux mêmes définitions.
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III. - S'il est constaté, lors de la clôture des comptes de l'exercice, que le pourcentage de 60 % mentionné au I n'est pas atteint, la société d'épargne forestière dispose d'un délai d'un an pour se mettre en conformité. Ce délai est porté à trois ans en cas de tempête, ouragan, cyclone ou phénomènes naturels reconnus d'intensité anormale soit par un arrêté conjoint du ministre chargé des forêts et du ministre chargé des finances constatant l'état de catastrophe naturelle, soit, lorsqu'un agent biotique est en cause, par une décision du ministre chargé des forêts.
" } }, "LEGIARTI000006376332": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-08-25", "DATE_DEBUT": "2003-01-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006376332", "URL": "article/LEGI/ARTI/00/00/06/37/63/LEGIARTI000006376332.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAHVJXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000416589", "#text": "Décret 2003-82 2003-01-29 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000416589", "@nortexte": "AGRR0200694D", "@numtexte": "2003-82", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-29" }, { "@id": "LEGIARTI000006244165", "@num": "5", "#text": "Décret n°2005-1007 du 2 août 2005 - art. 5 (V) JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006682088", "@num": "R214-146", "#text": "Code monétaire et financier - art. R214-146 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006087058", "@fin": "2005-08-25", "#text": "Chapitre Ier : Dispositions communes.", "@debut": "2003-01-31" } ] }, "@cid": "JORFTEXT000000416589", "@nor": "AGRR0200694D", "@num": "2003-82", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000416589", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" }, { "@fin": "2005-08-25", "#text": "Décret n°2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2003-01-31", "@id_txt": "LEGITEXT000005633923", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" } ], "@ministere": "MINISTERE DE L'AGRICULTURE, DE L'ALIMENTATION, DE LA PECHE ET DES AFFAIRES RURALES", "@date_publi": "2003-01-31", "@date_signature": "2003-01-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006376332", "@fin": "2005-08-25", "@num": "3", "@etat": "ABROGE", "@debut": "2003-01-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les opérations d'échange et de cession de bois et forêts, de parts d'intérêt de groupements forestiers ou de parts de sociétés dont l'objet exclusif est la détention de bois et forêts auxquelles peuvent procéder les sociétés d'épargne forestière doivent respecter les conditions ci-après :
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1° Pour les opérations d'échange, la société d'épargne forestière doit être propriétaire de la forêt ou de la part de société cédée depuis au moins trois ans à la date de l'échange. Cette condition n'est pas requise pour l'échange d'unités de gestion dont la superficie est inférieure à 10 hectares. Les échanges ne peuvent porter que sur des biens de valeur comparable, avec le cas échéant une soulte, à la charge ou au bénéfice de la société, représentant au maximum 30 % de la valeur du bien échangé ;
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2° Pour les opérations de cession, la société d'épargne forestière doit être propriétaire de la forêt ou de la part de société cédée depuis au moins six ans à la date de cession. Cette condition n'est pas requise pour la cession d'unités de gestion dont la superficie est inférieure à 10 hectares.
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En cas de cession, la société d'épargne forestière est tenue de présenter un avenant au plan simple de gestion auquel sont soumis ses biens afin d'en soustraire les parcelles cédées et de consacrer dans un délai de trois ans les produits de la cession soit à l'achat de bois et forêts, de parts d'intérêt de groupements forestiers ou de parts de sociétés dont l'objet exclusif est la détention de bois et forêts, soit à des travaux d'amélioration de l'actif forestier détenu.
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Sous réserve des dispositions prévues au III de l'article 2 du présent décret, la valeur vénale cumulée des biens et des parts de société échangés ou cédés au cours d'un exercice de douze mois ne doit pas excéder 15 % de la valeur de l'ensemble du patrimoine de la société d'épargne forestière appréciée au bilan du dernier exercice clos. Si aucune cession n'est réalisée au cours d'un exercice, la limite applicable aux échéances et cessions réalisées au cours de l'exercice suivant est portée à 30 %.
" } }, "LEGIARTI000006376341": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-08-25", "DATE_DEBUT": "2003-01-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006376341", "URL": "article/LEGI/ARTI/00/00/06/37/63/LEGIARTI000006376341.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAHVJXXXXXX004AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026022708", "@num": "423-11", "#text": "Arrêté du 12 novembre 2004 - art. 423-11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "#text": "CGI 199 decies H, 793, 885 H", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006244165", "@num": "5", "#text": "Décret n°2005-1007 du 2 août 2005 - art. 5 (V) JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000025887020", "@num": "281 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006682099", "@num": "R214-147", "#text": "Code monétaire et financier - art. R214-147 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L121-1", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006087058", "@fin": "2005-08-25", "#text": "Chapitre Ier : Dispositions communes.", "@debut": "2003-01-31" } ] }, "@cid": "JORFTEXT000000416589", "@nor": "AGRR0200694D", "@num": "2003-82", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000416589", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" }, { "@fin": "2005-08-25", "#text": "Décret n°2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2003-01-31", "@id_txt": "LEGITEXT000005633923", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" } ], "@ministere": "MINISTERE DE L'AGRICULTURE, DE L'ALIMENTATION, DE LA PECHE ET DES AFFAIRES RURALES", "@date_publi": "2003-01-31", "@date_signature": "2003-01-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006376341", "@fin": "2005-08-25", "@num": "4", "@etat": "ABROGE", "@debut": "2003-01-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les échanges, aliénations ou constitutions de droits réels portant sur le patrimoine forestier des sociétés d'épargne forestière sont soumis à l'autorisation de l'assemblée générale ordinaire des associés.
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Toutefois, font l'objet d'une simple information à l'assemblée générale des associés dès lors que chacune de ces opérations porte sur une surface inférieure à 1 % des bois et forêts détenus par la société d'épargne forestière et dans la limite maximale de 10 hectares :
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a) Les opérations normales de gestion permettant une amélioration soit de parcelles forestières appartenant à la société d'épargne forestière, soit de la structure de la propriété par résorption d'enclaves ou modification des limites ;
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b) Les mutations de jouissance ou de propriété en vue de la réalisation d'équipements, aménagements ou constructions d'intérêt public ;
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c) Les opérations déclarées d'utilité publique ainsi que les échanges ou aliénations réalisés dans le cadre d'un des modes d'aménagement foncier définis à l'article L. 121-1 du code rural.
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Font également l'objet d'une simple information les mutations assorties d'un engagement de gestion durable et, le cas échéant, d'une prise d'hypothèque légale au profit du Trésor en application des articles 199 decies H, 793 ou 885 H du code général des impôts, ainsi que des engagements pris dans le cadre d'opérations bénéficiant d'une aide publique.
" } }, "LEGIARTI000006376348": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-08-25", "DATE_DEBUT": "2003-01-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006376348", "URL": "article/LEGI/ARTI/00/00/06/37/63/LEGIARTI000006376348.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAHVJXXXXXX005AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006244165", "@num": "5", "#text": "Décret n°2005-1007 du 2 août 2005 - art. 5 (V) JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006682109", "@num": "R214-148", "#text": "Code monétaire et financier - art. R214-148 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006087058", "@fin": "2005-08-25", "#text": "Chapitre Ier : Dispositions communes.", "@debut": "2003-01-31" } ] }, "@cid": "JORFTEXT000000416589", "@nor": "AGRR0200694D", "@num": "2003-82", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000416589", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" }, { "@fin": "2005-08-25", "#text": "Décret n°2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2003-01-31", "@id_txt": "LEGITEXT000005633923", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" } ], "@ministere": "MINISTERE DE L'AGRICULTURE, DE L'ALIMENTATION, DE LA PECHE ET DES AFFAIRES RURALES", "@date_publi": "2003-01-31", "@date_signature": "2003-01-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006376348", "@fin": "2005-08-25", "@num": "5", "@etat": "ABROGE", "@debut": "2003-01-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'ensemble des caractéristiques du patrimoine forestier d'une société d'épargne forestière et des risques encourus doit faire l'objet d'une information auprès des acquéreurs de parts de cette société.
\n
" } }, "LEGIARTI000006376357": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-08-25", "DATE_DEBUT": "2003-01-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006376357", "URL": "article/LEGI/ARTI/00/00/06/37/63/LEGIARTI000006376357.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAHVJXXXXXX006AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006244165", "@num": "5", "#text": "Décret n°2005-1007 du 2 août 2005 - art. 5 (V) JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006682114", "@num": "R214-149", "#text": "Code monétaire et financier - art. R214-149 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1930-06-28", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006087058", "@fin": "2005-08-25", "#text": "Chapitre Ier : Dispositions communes.", "@debut": "2003-01-31" } ] }, "@cid": "JORFTEXT000000416589", "@nor": "AGRR0200694D", "@num": "2003-82", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000416589", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" }, { "@fin": "2005-08-25", "#text": "Décret n°2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2003-01-31", "@id_txt": "LEGITEXT000005633923", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" } ], "@ministere": "MINISTERE DE L'AGRICULTURE, DE L'ALIMENTATION, DE LA PECHE ET DES AFFAIRES RURALES", "@date_publi": "2003-01-31", "@date_signature": "2003-01-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006376357", "@fin": "2005-08-25", "@num": "6", "@etat": "ABROGE", "@debut": "2003-01-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application du deuxième alinéa de l'article L. 214-85 du code monétaire et financier, le patrimoine forestier détenu directement ou indirectement par une société d'épargne forestière doit être géré conformément à un ou plusieurs plans simples de gestion agréés.
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Si au moment de l'acquisition des biens aucun plan simple de gestion n'est agréé, la société d'épargne forestière est tenue d'en faire agréer un dans un délai de trois ans. Dans ce cas, la société d'épargne forestière doit prendre l'engagement d'appliquer à la forêt le régime prévu par le décret du 28 juin 1930 susvisé jusqu'à la date d'agrément du plan simple de gestion.
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Les terrains acquis après l'établissement du plan simple de gestion font l'objet d'un avenant organisant leur gestion.
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Lorsque le patrimoine d'une société d'épargne forestière comprend des terrains nus à boiser, celle-ci doit prendre l'engagement de les reboiser dans un délai de trois ans et de leur appliquer un plan simple de gestion agréé.
" } }, "LEGIARTI000006376366": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-08-25", "DATE_DEBUT": "2003-01-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006376366", "URL": "article/LEGI/ARTI/00/00/06/37/63/LEGIARTI000006376366.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAHVJXXXXXX007AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000416589", "#text": "Décret 2003-82 2003-01-29 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000416589", "@nortexte": "AGRR0200694D", "@numtexte": "2003-82", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-29" }, { "@id": "LEGIARTI000006244165", "@num": "5", "#text": "Décret n°2005-1007 du 2 août 2005 - art. 5 (V) JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006682115", "@num": "R214-150", "#text": "Code monétaire et financier - art. R214-150 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006087058", "@fin": "2005-08-25", "#text": "Chapitre Ier : Dispositions communes.", "@debut": "2003-01-31" } ] }, "@cid": "JORFTEXT000000416589", "@nor": "AGRR0200694D", "@num": "2003-82", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000416589", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" }, { "@fin": "2005-08-25", "#text": "Décret n°2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2003-01-31", "@id_txt": "LEGITEXT000005633923", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" } ], "@ministere": "MINISTERE DE L'AGRICULTURE, DE L'ALIMENTATION, DE LA PECHE ET DES AFFAIRES RURALES", "@date_publi": "2003-01-31", "@date_signature": "2003-01-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006376366", "@fin": "2005-08-25", "@num": "7", "@etat": "ABROGE", "@debut": "2003-01-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Dans le cas où une société d'épargne forestière détient 50 % au moins des parts d'intérêt d'un groupement forestier ou d'une société dont l'objet exclusif est la détention de bois et forêts, les dispositions prévues au deuxième alinéa de l'article 6 du présent décret s'appliquent également au patrimoine forestier du groupement forestier ou de la société dont l'objet exclusif est la détention de bois et forêts.
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II. - Dans le cas où une société d'épargne forestière détient moins de 50 % des parts d'intérêt d'un groupement forestier ou d'une société dont l'objet exclusif est la détention de bois et forêts, le patrimoine du groupement forestier ou de la société concernée doit, lors de l'acquisition de ces parts, être géré conformément à un plan simple de gestion agréé dont la durée d'application restant à courir est au moins égale à trois ans.
" } }, "LEGIARTI000006376375": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-08-25", "DATE_DEBUT": "2003-01-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006376375", "URL": "article/LEGI/ARTI/00/00/06/37/63/LEGIARTI000006376375.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAHVJXXXXXX008AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000416589", "#text": "Décret 2003-82 2003-01-29 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000416589", "@nortexte": "AGRR0200694D", "@numtexte": "2003-82", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-29" }, { "@id": "LEGIARTI000006244165", "@num": "5", "#text": "Décret n°2005-1007 du 2 août 2005 - art. 5 (V) JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006612373", "@num": "R222-12", "#text": "Code forestier - art. R222-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071514", "#text": "Code forestier R222-14 à R222-18, R222-12", "@sens": "source", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006682116", "@num": "R214-151", "#text": "Code monétaire et financier - art. R214-151 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006087058", "@fin": "2005-08-25", "#text": "Chapitre Ier : Dispositions communes.", "@debut": "2003-01-31" } ] }, "@cid": "JORFTEXT000000416589", "@nor": "AGRR0200694D", "@num": "2003-82", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000416589", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" }, { "@fin": "2005-08-25", "#text": "Décret n°2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2003-01-31", "@id_txt": "LEGITEXT000005633923", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" } ], "@ministere": "MINISTERE DE L'AGRICULTURE, DE L'ALIMENTATION, DE LA PECHE ET DES AFFAIRES RURALES", "@date_publi": "2003-01-31", "@date_signature": "2003-01-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006376375", "@fin": "2005-08-25", "@num": "8", "@etat": "ABROGE", "@debut": "2003-01-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les travaux et coupes de bois auxquels il est procédé dans les bois et forêts détenus par les sociétés d'épargne forestière doivent respecter les conditions ci-après :
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1° Sous réserve des dispositions prévues à l'article 6 du présent décret, les travaux et coupes de bois doivent être réalisés conformément à un plan simple de gestion agréé ;
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2° Les coupes non prévues au plan simple de gestion doivent faire l'objet d'une autorisation préalable du centre régional de la propriété forestière en application des articles R. 222-14 à R. 222-18 du code forestier et les travaux de reconstitution obligatoire qui en découlent doivent faire l'objet d'un avenant au plan simple de gestion conformément à l'article R. 222-12 du même code. En outre, si ces travaux portent sur un montant supérieur à 10 % de la dernière valeur vénale de la forêt considérée, ils doivent faire l'objet d'une autorisation spéciale de l'assemblée générale ordinaire des associés.
" } }, "LEGIARTI000006376378": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-08-25", "DATE_DEBUT": "2003-01-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006376378", "URL": "article/LEGI/ARTI/00/00/06/37/63/LEGIARTI000006376378.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAHVJXXXXXX009AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006334868", "@num": "12", "#text": "Décret n°71-524 du 1 juillet 1971 - art. 12 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000335461", "@numtexte": "71-524", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-07-01" }, { "@id": "LEGIARTI000006334872", "@num": "13", "#text": "Décret n°71-524 du 1 juillet 1971 - art. 13 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000335461", "@numtexte": "71-524", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-07-01" }, { "@id": "LEGIARTI000006334942", "@num": "24", "#text": "Décret n°71-524 du 1 juillet 1971 - art. 24 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000335461", "@numtexte": "71-524", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-07-01" }, { "@id": "LEGIARTI000006244165", "@num": "5", "#text": "Décret n°2005-1007 du 2 août 2005 - art. 5 (V) JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006682127", "@num": "R214-152", "#text": "Code monétaire et financier - art. R214-152 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006087058", "@fin": "2005-08-25", "#text": "Chapitre Ier : Dispositions communes.", "@debut": "2003-01-31" } ] }, "@cid": "JORFTEXT000000416589", "@nor": "AGRR0200694D", "@num": "2003-82", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000416589", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" }, { "@fin": "2005-08-25", "#text": "Décret n°2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2003-01-31", "@id_txt": "LEGITEXT000005633923", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" } ], "@ministere": "MINISTERE DE L'AGRICULTURE, DE L'ALIMENTATION, DE LA PECHE ET DES AFFAIRES RURALES", "@date_publi": "2003-01-31", "@date_signature": "2003-01-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006376378", "@fin": "2005-08-25", "@num": "9", "@etat": "ABROGE", "@debut": "2003-01-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Pour l'application aux sociétés d'épargne forestière des articles 12 et 13 du décret du 1er juillet 1971 susvisé, lire les mots : \"l'état des biens\" au lieu de : \"l'inventaire\" .
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II. - Les dispositions des articles 13 et 24 du décret du 1er juillet 1971 susvisé sont applicables aux sociétés d'épargne forestière sous réserve des adaptations suivantes :
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1. La durée prévue pour mettre à la disposition des commissaires aux comptes les documents mentionnés à l'article 13 du décret du 1er juillet 1971 susvisé est portée à quatre mois après la clôture de l'exercice et la durée prévue pour mettre à la disposition des commissaires aux comptes le rapport de gestion est ramenée à un mois suivant la précédente échéance ;
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2. Le registre spécial visé à l'article 24 du décret du 1er juillet 1971 susvisé peut être également coté et paraphé par le greffier du tribunal de commerce du siège des sociétés concernées.
" } }, "LEGIARTI000006376379": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "2003-01-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006376379", "URL": "article/LEGI/ARTI/00/00/06/37/63/LEGIARTI000006376379.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAHVJXXXXXX010AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 75-1022 1975-10-27 art. 1", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006087058", "@fin": "2005-08-25", "#text": "Chapitre Ier : Dispositions communes.", "@debut": "2003-01-31" } ] }, "@cid": "JORFTEXT000000416589", "@nor": "AGRR0200694D", "@num": "2003-82", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000416589", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" }, { "@fin": "2005-08-25", "#text": "Décret n°2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2003-01-31", "@id_txt": "LEGITEXT000005633923", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" } ], "@ministere": "MINISTERE DE L'AGRICULTURE, DE L'ALIMENTATION, DE LA PECHE ET DES AFFAIRES RURALES", "@date_publi": "2003-01-31", "@date_signature": "2003-01-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006376379", "@fin": "2003-08-02", "@num": "10", "@etat": "MODIFIE", "@debut": "2003-01-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006376380", "@fin": "2005-08-25", "@num": "10", "@etat": "ABROGE", "@debut": "2003-08-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La valeur de réalisation et la valeur de reconstitution de la société d'épargne forestière sont arrêtées chaque année par la société de gestion.
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La valeur vénale du patrimoine forestier d'une société d'épargne forestière résulte d'une expertise réalisée par un ou plusieurs experts forestiers indépendants inscrits sur la liste des experts forestiers prévue par l'article 1er du décret du 27 octobre 1975 susvisé.
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Les experts forestiers sont nommés par l'assemblée générale ordinaire des associés pour cinq ans sur présentation de leur candidature par la société de gestion et après acceptation de celle-ci par la Commission des opérations de bourse. Ils peuvent être révoqués et remplacés dans les formes prévues pour leur nomination.
\n
Pour l'application du présent article, la valeur nette des autres actifs, arrêtée sous le contrôle du commissaire aux comptes, tient compte des plus-values et moins-values latentes sur actifs financiers.
" } }, "LEGIARTI000006376380": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "10", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-08-25", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006376380", "URL": "article/LEGI/ARTI/00/00/06/37/63/LEGIARTI000006376380.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAHVJXXXXXX010AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Décret 75-1022 1975-10-27 art. 1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006713404", "@num": "46", "#text": "Loi n°2003-706 du 1 août 2003 - art. 46 (V) JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006244165", "@num": "5", "#text": "Décret n°2005-1007 du 2 août 2005 - art. 5 (V) JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006682138", "@num": "R214-153", "#text": "Code monétaire et financier - art. R214-153 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006087058", "@fin": "2005-08-25", "#text": "Chapitre Ier : Dispositions communes.", "@debut": "2003-01-31" } ] }, "@cid": "JORFTEXT000000416589", "@nor": "AGRR0200694D", "@num": "2003-82", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000416589", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" }, { "@fin": "2005-08-25", "#text": "Décret n°2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2003-01-31", "@id_txt": "LEGITEXT000005633923", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" } ], "@ministere": "MINISTERE DE L'AGRICULTURE, DE L'ALIMENTATION, DE LA PECHE ET DES AFFAIRES RURALES", "@date_publi": "2003-01-31", "@date_signature": "2003-01-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006376379", "@fin": "2003-08-02", "@num": "10", "@etat": "MODIFIE", "@debut": "2003-01-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006376380", "@fin": "2005-08-25", "@num": "10", "@etat": "ABROGE", "@debut": "2003-08-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La valeur de réalisation et la valeur de reconstitution de la société d'épargne forestière sont arrêtées chaque année par la société de gestion.
\n
La valeur vénale du patrimoine forestier d'une société d'épargne forestière résulte d'une expertise réalisée par un ou plusieurs experts forestiers indépendants inscrits sur la liste des experts forestiers prévue par l'article 1er du décret du 27 octobre 1975 susvisé.
\n
Les experts forestiers sont nommés par l'assemblée générale ordinaire des associés pour cinq ans sur présentation de leur candidature par la société de gestion et après acceptation de celle-ci par l'Autorité des marchés financiers. Ils peuvent être révoqués et remplacés dans les formes prévues pour leur nomination.
\n
Pour l'application du présent article, la valeur nette des autres actifs, arrêtée sous le contrôle du commissaire aux comptes, tient compte des plus-values et moins-values latentes sur actifs financiers.
" } }, "LEGIARTI000006376381": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "11", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-08-25", "DATE_DEBUT": "2003-01-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006376381", "URL": "article/LEGI/ARTI/00/00/06/37/63/LEGIARTI000006376381.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAHVJXXXXXX011AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006244165", "@num": "5", "#text": "Décret n°2005-1007 du 2 août 2005 - art. 5 (V) JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006682149", "@num": "R214-154", "#text": "Code monétaire et financier - art. R214-154 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006087058", "@fin": "2005-08-25", "#text": "Chapitre Ier : Dispositions communes.", "@debut": "2003-01-31" } ] }, "@cid": "JORFTEXT000000416589", "@nor": "AGRR0200694D", "@num": "2003-82", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000416589", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" }, { "@fin": "2005-08-25", "#text": "Décret n°2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2003-01-31", "@id_txt": "LEGITEXT000005633923", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" } ], "@ministere": "MINISTERE DE L'AGRICULTURE, DE L'ALIMENTATION, DE LA PECHE ET DES AFFAIRES RURALES", "@date_publi": "2003-01-31", "@date_signature": "2003-01-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006376381", "@fin": "2005-08-25", "@num": "11", "@etat": "ABROGE", "@debut": "2003-01-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une société d'épargne forestière peut fusionner avec une autre société d'épargne forestière ainsi qu'avec un groupement forestier gérant un patrimoine dont les forêts sont soumises à des plans simples de gestion agréés. Toutefois, la fusion ne peut conduire à ce qu'une société d'épargne forestière soit absorbée par un groupement forestier.
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" } }, "LEGIARTI000006376382": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "12", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "2003-01-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006376382", "URL": "article/LEGI/ARTI/00/00/06/37/63/LEGIARTI000006376382.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAHVJXXXXXX012AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006334845", "@num": "19-3", "#text": "Décret n°71-524 du 1 juillet 1971 - art. 19-3 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000335461", "@numtexte": "71-524", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-07-01" }, { "@id": "JORFTEXT000000416589", "#text": "Décret 2003-82 2003-01-29 art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000416589", "@nortexte": "AGRR0200694D", "@numtexte": "2003-82", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-29" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006087058", "@fin": "2005-08-25", "#text": "Chapitre Ier : Dispositions communes.", "@debut": "2003-01-31" } ] }, "@cid": "JORFTEXT000000416589", "@nor": "AGRR0200694D", "@num": "2003-82", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000416589", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" }, { "@fin": "2005-08-25", "#text": "Décret n°2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2003-01-31", "@id_txt": "LEGITEXT000005633923", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" } ], "@ministere": "MINISTERE DE L'AGRICULTURE, DE L'ALIMENTATION, DE LA PECHE ET DES AFFAIRES RURALES", "@date_publi": "2003-01-31", "@date_signature": "2003-01-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006376382", "@fin": "2003-08-02", "@num": "12", "@etat": "MODIFIE", "@debut": "2003-01-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006376383", "@fin": "2005-08-25", "@num": "12", "@etat": "ABROGE", "@debut": "2003-08-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le projet de fusion est arrêté par la société de gestion de chacune des sociétés d'épargne forestière et le gérant de chaque groupement forestier participant à l'opération.
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Il doit contenir les indications suivantes :
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1° L'état des biens du patrimoine forestier, la dénomination et le siège social de toutes les sociétés participant à la fusion, la liste des servitudes et hypothèques pesant sur les biens des sociétés ;
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2° Les motifs, les buts et les conditions de la fusion : ces indications sont accompagnées des documents prévus à l'article 19-3 du décret du 1er juillet 1971 susvisé et, le cas échéant, pour les sociétés faisant appel public à l'épargne, à l'article 15 du présent décret, auquel peut s'ajouter le rapport du commissaire aux apports ;
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3° Les dates auxquelles ont été arrêtés les comptes des sociétés intéressées pour établir les conditions de l'opération ;
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4° Les parités d'échange et le mode de calcul ;
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5° La date de la fusion ;
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6° L'agrément du projet de fusion par la Commission des opérations de bourse.
" } }, "LEGIARTI000006376383": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "12", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-08-25", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006376383", "URL": "article/LEGI/ARTI/00/00/06/37/63/LEGIARTI000006376383.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAHVJXXXXXX012AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006334845", "@num": "19-3", "#text": "Décret n°71-524 du 1 juillet 1971 - art. 19-3 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000335461", "@numtexte": "71-524", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-07-01" }, { "@id": "JORFTEXT000000416589", "#text": "Décret 2003-82 2003-01-29 art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000416589", "@nortexte": "AGRR0200694D", "@numtexte": "2003-82", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-29" }, { "@id": "LEGIARTI000006713404", "@num": "46", "#text": "Loi n°2003-706 du 1 août 2003 - art. 46 (V) JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006244165", "@num": "5", "#text": "Décret n°2005-1007 du 2 août 2005 - art. 5 (V) JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006682160", "@num": "R214-155", "#text": "Code monétaire et financier - art. R214-155 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006087058", "@fin": "2005-08-25", "#text": "Chapitre Ier : Dispositions communes.", "@debut": "2003-01-31" } ] }, "@cid": "JORFTEXT000000416589", "@nor": "AGRR0200694D", "@num": "2003-82", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000416589", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" }, { "@fin": "2005-08-25", "#text": "Décret n°2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2003-01-31", "@id_txt": "LEGITEXT000005633923", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" } ], "@ministere": "MINISTERE DE L'AGRICULTURE, DE L'ALIMENTATION, DE LA PECHE ET DES AFFAIRES RURALES", "@date_publi": "2003-01-31", "@date_signature": "2003-01-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006376382", "@fin": "2003-08-02", "@num": "12", "@etat": "MODIFIE", "@debut": "2003-01-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006376383", "@fin": "2005-08-25", "@num": "12", "@etat": "ABROGE", "@debut": "2003-08-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le projet de fusion est arrêté par la société de gestion de chacune des sociétés d'épargne forestière et le gérant de chaque groupement forestier participant à l'opération.
\n
Il doit contenir les indications suivantes :
\n
1° L'état des biens du patrimoine forestier, la dénomination et le siège social de toutes les sociétés participant à la fusion, la liste des servitudes et hypothèques pesant sur les biens des sociétés ;
\n
2° Les motifs, les buts et les conditions de la fusion : ces indications sont accompagnées des documents prévus à l'article 19-3 du décret du 1er juillet 1971 susvisé et, le cas échéant, pour les sociétés faisant appel public à l'épargne, à l'article 15 du présent décret, auquel peut s'ajouter le rapport du commissaire aux apports ;
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3° Les dates auxquelles ont été arrêtés les comptes des sociétés intéressées pour établir les conditions de l'opération ;
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4° Les parités d'échange et le mode de calcul ;
\n
5° La date de la fusion ;
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6° L'agrément du projet de fusion par l'Autorité des marchés financiers.
" } }, "LEGIARTI000006376385": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "13", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-08-25", "DATE_DEBUT": "2003-01-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006376385", "URL": "article/LEGI/ARTI/00/00/06/37/63/LEGIARTI000006376385.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAHVJXXXXXX013AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 793, 885", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006244165", "@num": "5", "#text": "Décret n°2005-1007 du 2 août 2005 - art. 5 (V) JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006682169", "@num": "R214-156", "#text": "Code monétaire et financier - art. R214-156 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006087058", "@fin": "2005-08-25", "#text": "Chapitre Ier : Dispositions communes.", "@debut": "2003-01-31" } ] }, "@cid": "JORFTEXT000000416589", "@nor": "AGRR0200694D", "@num": "2003-82", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000416589", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" }, { "@fin": "2005-08-25", "#text": "Décret n°2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2003-01-31", "@id_txt": "LEGITEXT000005633923", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" } ], "@ministere": "MINISTERE DE L'AGRICULTURE, DE L'ALIMENTATION, DE LA PECHE ET DES AFFAIRES RURALES", "@date_publi": "2003-01-31", "@date_signature": "2003-01-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006376385", "@fin": "2005-08-25", "@num": "13", "@etat": "ABROGE", "@debut": "2003-01-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lors d'une fusion entre un ou plusieurs groupements forestiers et une ou plusieurs sociétés d'épargne forestière, ou entre plusieurs sociétés d'épargne forestière, les engagements de gestion durable conformes aux dispositions du 3° du 1 de l'article 793 du code général des impôts ou pris en application de l'article 885 H du même code par un ou plusieurs groupements forestiers antérieurement à cette fusion ou repris par une ou plusieurs sociétés d'épargne forestière à l'occasion de fusions antérieures sont repris par la société d'épargne forestière absorbante, pour les durées restant à courir, sur les parcelles que les groupements forestiers et les sociétés d'épargne forestière apportent dans l'opération de fusion.
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" } }, "LEGIARTI000006376387": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "14", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-08-25", "DATE_DEBUT": "2003-01-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006376387", "URL": "article/LEGI/ARTI/00/00/06/37/63/LEGIARTI000006376387.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAHVJXXXXXX014AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006244165", "@num": "5", "#text": "Décret n°2005-1007 du 2 août 2005 - art. 5 (V) JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006682185", "@num": "R214-157", "#text": "Code monétaire et financier - art. R214-157 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006087065", "@fin": "2005-08-25", "#text": "Chapitre II : Dispositions particulières concernant les sociétés d'épargne forestière faisant appel public à l'épargne.", "@debut": "2003-01-31" } ] }, "@cid": "JORFTEXT000000416589", "@nor": "AGRR0200694D", "@num": "2003-82", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000416589", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" }, { "@fin": "2005-08-25", "#text": "Décret n°2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2003-01-31", "@id_txt": "LEGITEXT000005633923", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" } ], "@ministere": "MINISTERE DE L'AGRICULTURE, DE L'ALIMENTATION, DE LA PECHE ET DES AFFAIRES RURALES", "@date_publi": "2003-01-31", "@date_signature": "2003-01-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006376387", "@fin": "2005-08-25", "@num": "14", "@etat": "ABROGE", "@debut": "2003-01-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le patrimoine forestier détenu directement ou indirectement par une société d'épargne forestière régie par le présent décret et faisant appel public à l'épargne doit, s'il est assuré contre l'incendie, se répartir en au moins deux unités de gestion distinctes sur au moins deux régions naturelles ou deux départements, à la condition que la part du patrimoine forestier présente dans l'une des régions naturelles ou l'un des départements ne soit pas supérieure à 60 % de l'ensemble de l'actif forestier.
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Si le patrimoine forestier d'une société d'épargne forestière mentionné au premier alinéa du présent article n'est pas assuré contre l'incendie, ou que cette assurance ne couvre qu'une partie du patrimoine forestier, celui-ci doit se répartir en au moins deux unités de gestion distinctes sur au moins deux départements non contigus, à la condition que la part du patrimoine forestier présente dans l'un des départements ne soit pas supérieure à 60 % de l'ensemble de l'actif forestier.
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L'actif forestier d'une société d'épargne forestière faisant appel public à l'épargne ne doit pas être composé pour plus de 40 % de parts d'intérêt de groupements forestiers ou de sociétés dont l'objet exclusif est la détention de bois et forêts dans lesquels elle n'aurait pas acquis plus de 50 % au moins des parts d'intérêt.
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La société d'épargne forestière bénéficie d'un délai de trois ans à partir de sa création pour se mettre en conformité avec les dispositions du présent article.
" } }, "LEGIARTI000006376388": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "15", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-08-25", "DATE_DEBUT": "2003-01-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006376388", "URL": "article/LEGI/ARTI/00/00/06/37/63/LEGIARTI000006376388.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAHVJXXXXXX015AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006244165", "@num": "5", "#text": "Décret n°2005-1007 du 2 août 2005 - art. 5 (V) JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006682192", "@num": "R214-158", "#text": "Code monétaire et financier - art. R214-158 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006087065", "@fin": "2005-08-25", "#text": "Chapitre II : Dispositions particulières concernant les sociétés d'épargne forestière faisant appel public à l'épargne.", "@debut": "2003-01-31" } ] }, "@cid": "JORFTEXT000000416589", "@nor": "AGRR0200694D", "@num": "2003-82", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000416589", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" }, { "@fin": "2005-08-25", "#text": "Décret n°2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2003-01-31", "@id_txt": "LEGITEXT000005633923", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" } ], "@ministere": "MINISTERE DE L'AGRICULTURE, DE L'ALIMENTATION, DE LA PECHE ET DES AFFAIRES RURALES", "@date_publi": "2003-01-31", "@date_signature": "2003-01-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006376388", "@fin": "2005-08-25", "@num": "15", "@etat": "ABROGE", "@debut": "2003-01-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le patrimoine forestier d'une société d'épargne forestière faisant appel public à l'épargne doit faire l'objet d'une expertise tous les quinze ans. La première expertise doit intervenir lors de l'acquisition des biens par la société. Elle est mise à jour tous les trois ans sur la base des documents fournis par la société de gestion, sauf événements, travaux ou coupes exceptionnels nécessitant une nouvelle mise à jour avant cette échéance. Il est procédé à une seconde expertise à partir de la deuxième année d'existence de la société d'épargne forestière à raison de 20 % au moins du patrimoine forestier de la société chaque année, de telle sorte que la totalité du patrimoine forestier soit expertisée à l'issue de la quatorzième année.
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" } }, "LEGIARTI000006376390": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "16", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-08-25", "DATE_DEBUT": "2003-01-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006376390", "URL": "article/LEGI/ARTI/00/00/06/37/63/LEGIARTI000006376390.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAHVJXXXXXX016AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000416589", "#text": "Décret 2003-82 2003-01-29 art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000416589", "@nortexte": "AGRR0200694D", "@numtexte": "2003-82", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-29" }, { "@id": "LEGIARTI000006244165", "@num": "5", "#text": "Décret n°2005-1007 du 2 août 2005 - art. 5 (V) JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006682198", "@num": "R214-159", "#text": "Code monétaire et financier - art. R214-159 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006087065", "@fin": "2005-08-25", "#text": "Chapitre II : Dispositions particulières concernant les sociétés d'épargne forestière faisant appel public à l'épargne.", "@debut": "2003-01-31" } ] }, "@cid": "JORFTEXT000000416589", "@nor": "AGRR0200694D", "@num": "2003-82", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000416589", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" }, { "@fin": "2005-08-25", "#text": "Décret n°2003-82 du 29 janvier 2003 relatif aux sociétés d'épargne forestière instituées en application de l'article L. 214-85 du code monétaire et financier", "@debut": "2003-01-31", "@id_txt": "LEGITEXT000005633923", "@c_titre_court": "Décret n°2003-82 du 29 janvier 2003" } ], "@ministere": "MINISTERE DE L'AGRICULTURE, DE L'ALIMENTATION, DE LA PECHE ET DES AFFAIRES RURALES", "@date_publi": "2003-01-31", "@date_signature": "2003-01-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006376390", "@fin": "2005-08-25", "@num": "16", "@etat": "ABROGE", "@debut": "2003-01-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Dans le cas où une société d'épargne forestière faisant appel public à l'épargne détient 50 % au moins des parts d'intérêt d'un groupement forestier ou d'une société dont l'objet exclusif est la détention de bois et forêts, l'expertise prévue à l'article 14 du présent décret est également réalisée sur le patrimoine du groupement forestier ou de la société dont l'objet exclusif est la détention de bois et forêts.
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II. - Dans le cas où une société d'épargne forestière détient moins de 50 % de telles parts, elle doit, lors de l'expertise prévue à l'article 14 du présent décret, obtenir de chacun des gérants des groupements forestiers et des sociétés concernés une attestation ou une évaluation écrite indiquant la valeur vénale de la part d'intérêt détenue ou acquise.
" } }, "LEGIARTI000006650828": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-80", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-06-01", "DATE_DEBUT": "2001-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006650828", "URL": "article/LEGI/ARTI/00/00/06/65/08/LEGIARTI000006650828.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX214L080AXXXAA" } }, "NOTA": { "CONTENU": "
NOTA : Ordonnance 2005-1278 du 13 octobre 2005 art. 7 : La présente ordonnance entre en vigueur le premier jour du mois suivant celui de la publication au Journal officiel de la République française de l'arrêté du ministre chargé de l'économie portant homologation des dispositions du règlement général de l'Autorité des marchés financiers relatives aux organismes de placement collectif immobilier. L'arrêté d'homologation du 15 mai 2007 a été publié au Journal officiel du 16 mai 2007.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006291617", "@num": "18-1", "#text": "Loi n°70-1300 du 31 décembre 1970 - art. 18-1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000321400", "@numtexte": "70-1300", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006291617", "@num": "18-1", "#text": "Loi n°70-1300 du 31 décembre 1970 - art. 18-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321400", "@numtexte": "70-1300", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000028441387", "@num": "L214-81", "#text": "Code monétaire et financier - art. L214-81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810976", "@num": "L214-87", "#text": "Code monétaire et financier - art. L214-87 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027774035", "@fin": "2013-07-28", "#text": "Sous-section 6 : Fusion", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027774024", "@fin": "2013-07-28", "#text": "Section 3 : Les sociétés civiles de placement immobilier", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650828", "@fin": "2007-06-01", "@num": "L214-80", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650829", "@fin": "2013-07-28", "@num": "L214-80", "@etat": "MODIFIE", "@debut": "2007-06-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027810404", "@fin": "2999-01-01", "@num": "L214-80", "@etat": "VIGUEUR", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une société civile de placement immobilier ne peut fusionner qu'avec une autre société civile de placement immobilier gérant un patrimoine de composition comparable.
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Les conditions d'application du présent article sont fixées par le décret mentionné à l'article L. 214-85.
" } }, "LEGIARTI000006650829": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-80", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-28", "DATE_DEBUT": "2007-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006650829", "URL": "article/LEGI/ARTI/00/00/06/65/08/LEGIARTI000006650829.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX214L080AXXXAB" } }, "NOTA": { "CONTENU": "
Ordonnance 2005-1278 du 13 octobre 2005 art. 7 : La présente ordonnance entre en vigueur le premier jour du mois suivant celui de la publication au Journal officiel de la République française de l'arrêté du ministre chargé de l'économie portant homologation des dispositions du règlement général de l'Autorité des marchés financiers relatives aux organismes de placement collectif immobilier.L'arrêté d'homologation du 15 mai 2007 a été publié au Journal officiel du 16 mai 2007.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006291617", "@num": "18-1", "#text": "Loi n°70-1300 du 31 décembre 1970 - art. 18-1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000321400", "@numtexte": "70-1300", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006291617", "@num": "18-1", "#text": "Loi n°70-1300 du 31 décembre 1970 - art. 18-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321400", "@numtexte": "70-1300", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000006245811", "@num": "5", "#text": "Ordonnance n°2005-1278 du 13 octobre 2005 - art. 5 () JORF 14 octobre 2005 en vigueur le 1er juin 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000635233", "@nortexte": "ECOX0500216R", "@numtexte": "2005-1278", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-10-13" }, { "@id": "LEGIARTI000006651885", "@num": "L214-124", "#text": "Code monétaire et financier - art. L214-124 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651899", "@num": "L214-135", "#text": "Code monétaire et financier - art. L214-135 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028441387", "@num": "L214-81", "#text": "Code monétaire et financier - art. L214-81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810976", "@num": "L214-87", "#text": "Code monétaire et financier - art. L214-87 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027774035", "@fin": "2013-07-28", "#text": "Sous-section 6 : Fusion", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027774024", "@fin": "2013-07-28", "#text": "Section 3 : Les sociétés civiles de placement immobilier", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650828", "@fin": "2007-06-01", "@num": "L214-80", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650829", "@fin": "2013-07-28", "@num": "L214-80", "@etat": "MODIFIE", "@debut": "2007-06-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027810404", "@fin": "2999-01-01", "@num": "L214-80", "@etat": "VIGUEUR", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A l'exception des cas prévus aux articles L. 214-124 et L. 214-135, une société civile de placement immobilier ne peut fusionner qu'avec une autre société civile de placement immobilier gérant un patrimoine de composition comparable.
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Les conditions d'application du présent article sont fixées par le décret mentionné à l'article L. 214-85.
" } }, "LEGIARTI000006682065": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R214-144", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-31", "DATE_DEBUT": "2005-08-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006682065", "URL": "article/LEGI/ARTI/00/00/06/68/20/LEGIARTI000006682065.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AERXXXXXXXX214R144AXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002041742", "@num": "1", "#text": "Décret n°2003-82 du 29 janvier 2003 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000416589", "@nortexte": "AGRR0200694D", "@numtexte": "2003-82", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-29" }, { "@id": "LEGIARTI000006216940", "@num": "1", "#text": "Décret n°2003-82 du 29 janvier 2003 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000416589", "@nortexte": "AGRR0200694D", "@numtexte": "2003-82", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-29" }, { "@id": "JORFTEXT000000451781", "#text": "Décret 2005-1007 2005-08-02 JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681785", "@num": "R214-116", "#text": "Code monétaire et financier - art. R214-116 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681855", "@num": "R214-122", "#text": "Code monétaire et financier - art. R214-122 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006682001", "@num": "R214-139", "#text": "Code monétaire et financier - art. R214-139 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006682009", "@num": "R214-140", "#text": "Code monétaire et financier - art. R214-140 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020644168", "@num": "R214-145", "#text": "Code monétaire et financier - art. R214-145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185216", "@fin": "2013-07-31", "#text": "Sous-section 1 : Les sociétés d'épargne forestière relevant de l'article L. 214-85.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170966", "@fin": "2013-07-31", "#text": "Section 4 : Les sociétés d'épargne forestière.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153788", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139623", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123430", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006682065", "@fin": "2013-07-31", "@num": "R214-144", "@etat": "MODIFIE", "@debut": "2005-08-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027797944", "@fin": "2999-01-01", "@num": "R214-144", "@etat": "VIGUEUR", "@debut": "2013-07-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sociétés d'épargne forestière instituées en application de l'article L. 214-85 et leurs sociétés de gestion sont régies par la présente sous-section et par les dispositions des sections 3 et 4 du chapitre IV du titre Ier du livre II, à l'exception des articles R. 214-116, R. 214-122, R. 214-139 et R. 214-140.
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La présente sous-section n'est pas applicable aux sociétés d'épargne forestière qui consacrent une fraction de leur actif à la bonification ou à la garantie de prêts.
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I. - L'actif des sociétés d'épargne forestière mentionnées à l'article R. 214-144 comporte pour au moins 60 % un patrimoine forestier comprenant :
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1° Des forêts et des bois ;
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2° Des terrains nus à boiser ;
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3° Des accessoires et dépendances inséparables des bois et forêts tels que :
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a) Des bâtiments, notamment les maisons forestières ;
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b) Des infrastructures liées à la gestion des bois et forêts ;
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c) Des matériels de sylviculture et d'exploitation forestière ;
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d) Des terrains à vocation pastorale dans les conditions fixées au deuxième alinéa de l'article L. 241-6 du code forestier et à l'article R. 241-2 du même code ;
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e) Des terrains de gagnage et de culture à gibier ;
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f) Des étangs enclavés ou attenants à un massif forestier.
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Le pourcentage maximal des surfaces qui peuvent être consacrées par une société forestière aux accessoires et dépendances mentionnées aux d, e et f ci-dessus est fixé par arrêté conjoint du ministre chargé des forêts et du ministre chargé de l'économie ;
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4° Des parts d'intérêt de groupements forestiers et des parts de sociétés dont l'objet exclusif est la détention de bois et forêts.
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II. - L'actif des sociétés d'épargne forestière peut également comporter des liquidités ou valeurs assimilées constituées de liquidités inscrites en compte, investies en comptes à terme, bons de caisse émis par une banque ou un établissement financier, bons du Trésor, titres de créance négociables, parts ou actions d'organismes de placement collectif en valeurs mobilières français ou étranger régulièrement commercialisés en France et dont le document d'information prévoit une classification monétaire ou obligataire, ou de tout autre instrument qui répondrait aux mêmes définitions.
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III. - S'il est constaté, lors de la clôture des comptes de l'exercice, que le pourcentage de 60 % mentionné au I n'est pas atteint, la société d'épargne forestière dispose d'un délai d'un an pour se mettre en conformité. Ce délai est porté à trois ans en cas de tempête, ouragan, cyclone ou phénomènes naturels reconnus d'intensité anormale soit par un arrêté conjoint du ministre chargé des forêts et du ministre chargé de l'économie constatant l'état de catastrophe naturelle, soit, lorsqu'un agent biotique est en cause, par une décision du ministre chargé des forêts.
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Les opérations d'échange et de cession de bois et forêts, de parts d'intérêt de groupements forestiers ou de parts de sociétés dont l'objet exclusif est la détention de bois et forêts auxquelles peuvent procéder les sociétés d'épargne forestière doivent respecter les conditions ci-après :
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1° Pour les opérations d'échange, la société d'épargne forestière doit être propriétaire de la forêt ou de la part de société cédée depuis au moins trois ans à la date de l'échange. Cette condition n'est pas requise pour l'échange d'unités de gestion dont la superficie est inférieure à 10 hectares. Les échanges ne peuvent porter que sur des biens de valeur comparable, avec le cas échéant une soulte, à la charge ou au bénéfice de la société, représentant au maximum 30 % de la valeur du bien échangé ;
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2° Pour les opérations de cession, la société d'épargne forestière doit être propriétaire de la forêt ou de la part de société cédée depuis au moins six ans à la date de cession. Cette condition n'est pas requise pour la cession d'unités de gestion dont la superficie est inférieure à 10 hectares.
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En cas de cession, la société d'épargne forestière est tenue de présenter un avenant au plan simple de gestion auquel sont soumis ses biens afin d'en soustraire les parcelles cédées et de consacrer dans un délai de trois ans les produits de la cession soit à l'achat de bois et forêts, de parts d'intérêt de groupements forestiers ou de parts de sociétés dont l'objet exclusif est la détention de bois et forêts, soit à des travaux d'amélioration de l'actif forestier détenu.
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Sous réserve des dispositions prévues au III de l'article R. 214-145, la valeur vénale cumulée des biens et des parts de société échangés ou cédés au cours d'un exercice de douze mois ne doit pas excéder 15 % de la valeur de l'ensemble du patrimoine de la société d'épargne forestière appréciée au bilan du dernier exercice clos. Si aucune cession n'est réalisée au cours d'un exercice, la limite applicable aux échéances et cessions réalisées au cours de l'exercice suivant est portée à 30 %.
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Les échanges, aliénations ou constitutions de droits réels portant sur le patrimoine forestier des sociétés d'épargne forestière sont soumis à l'autorisation de l'assemblée générale ordinaire des associés.
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Toutefois, font l'objet d'une simple information à l'assemblée générale des associés dès lors que chacune de ces opérations porte sur une surface inférieure à 1 % des bois et forêts détenus par la société d'épargne forestière et dans la limite maximale de 10 hectares :
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1° Les opérations normales de gestion permettant une amélioration soit de parcelles forestières appartenant à la société d'épargne forestière, soit de la structure de la propriété par résorption d'enclaves ou modification des limites ;
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2° Les mutations de jouissance ou de propriété en vue de la réalisation d'équipements, aménagements ou constructions d'intérêt public ;
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3° Les opérations déclarées d'utilité publique ainsi que les échanges ou aliénations réalisés dans le cadre d'un des modes d'aménagement foncier définis à l'article L. 121-1 du code rural.
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Font également l'objet d'une simple information les mutations assorties d'un engagement de gestion durable et, le cas échéant, d'une prise d'hypothèque légale au profit du Trésor en application des articles 199 decies H, 793 ou 885 H du code général des impôts, ainsi que des engagements pris dans le cadre d'opérations bénéficiant d'une aide publique.
" } }, "LEGIARTI000006682109": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R214-148", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-05-22", "DATE_DEBUT": "2005-08-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006682109", "URL": "article/LEGI/ARTI/00/00/06/68/21/LEGIARTI000006682109.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AERXXXXXXXX214R148AXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000416589", "#text": "Décret 2003-82 2003-01-29 art 5", "@sens": "source", "@cidtexte": "JORFTEXT000000416589", "@nortexte": "AGRR0200694D", "@numtexte": "2003-82", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-29" }, { "@id": "LEGIARTI000006376348", "@num": "5", "#text": "Décret n°2003-82 du 29 janvier 2003 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000416589", "@nortexte": "AGRR0200694D", "@numtexte": "2003-82", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-29" }, { "@id": "JORFTEXT000000451781", "#text": "Décret 2005-1007 2005-08-02 JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000039026332", "#text": "Décret n°2019-914 du 30 août 2019 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000039003187", "@nortexte": "JUSB1922996D", "@numtexte": "2019-914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-30" }, { "@id": "LEGIARTI000048450281", "#text": "Décret n°2023-1071 du 20 novembre 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000048449197", "@nortexte": "JUSB2328807D", "@numtexte": "2023-1071", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-20" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797849", "@num": "R214-169", "#text": "Code monétaire et financier - art. R214-169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006194102", "@fin": "2009-05-22", "#text": "Paragraphe 1 : Dispositions communes.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006185216", "@fin": "2013-07-31", "#text": "Sous-section 1 : Les sociétés d'épargne forestière relevant de l'article L. 214-85.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170966", "@fin": "2013-07-31", "#text": "Section 4 : Les sociétés d'épargne forestière.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153788", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139623", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123430", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020644156", "@fin": "2013-07-31", "@num": "R214-148", "@etat": "MODIFIE", "@debut": "2009-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006682109", "@fin": "2009-05-22", "@num": "R214-148", "@etat": "MODIFIE", "@debut": "2005-08-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027797936", "@fin": "2020-01-01", "@num": "R214-148", "@etat": "MODIFIE", "@debut": "2013-07-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039347842", "@fin": "2999-01-01", "@num": "R214-148", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'ensemble des caractéristiques du patrimoine forestier d'une société d'épargne forestière et des risques encourus doit faire l'objet d'une information auprès des acquéreurs de parts de cette société.
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" } }, "LEGIARTI000006682114": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R214-149", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-05-22", "DATE_DEBUT": "2005-08-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006682114", "URL": "article/LEGI/ARTI/00/00/06/68/21/LEGIARTI000006682114.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AERXXXXXXXX214R149AXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 1930-06-28", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000416589", "#text": "Décret 2003-82 2003-01-29 art 6", "@sens": "source", "@cidtexte": "JORFTEXT000000416589", "@nortexte": "AGRR0200694D", "@numtexte": "2003-82", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-29" }, { "@id": "LEGIARTI000006376357", "@num": "6", "#text": "Décret n°2003-82 du 29 janvier 2003 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000416589", "@nortexte": "AGRR0200694D", "@numtexte": "2003-82", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-29" }, { "@id": "JORFTEXT000000451781", "#text": "Décret 2005-1007 2005-08-02 JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020644147", "@num": "R214-150", "#text": "Code monétaire et financier - art. R214-150 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022017150", "@num": "R214-151", "#text": "Code monétaire et financier - art. R214-151 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1930-04-16 art. 15", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006194102", "@fin": "2009-05-22", "#text": "Paragraphe 1 : Dispositions communes.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006185216", "@fin": "2013-07-31", "#text": "Sous-section 1 : Les sociétés d'épargne forestière relevant de l'article L. 214-85.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170966", "@fin": "2013-07-31", "#text": "Section 4 : Les sociétés d'épargne forestière.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153788", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139623", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123430", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006682114", "@fin": "2009-05-22", "@num": "R214-149", "@etat": "MODIFIE", "@debut": "2005-08-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020644151", "@fin": "2013-07-31", "@num": "R214-149", "@etat": "MODIFIE", "@debut": "2009-05-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027797934", "@fin": "2999-01-01", "@num": "R214-149", "@etat": "VIGUEUR", "@debut": "2013-07-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application du deuxième alinéa de l'article L. 214-85, le patrimoine forestier détenu directement ou indirectement par une société d'épargne forestière doit être géré conformément à un ou plusieurs plans simples de gestion agréés.
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Si au moment de l'acquisition des biens aucun plan simple de gestion n'est agréé, la société d'épargne forestière est tenue d'en faire agréer un dans un délai de trois ans. Dans ce cas, la société d'épargne forestière doit prendre l'engagement d'appliquer à la forêt le régime prévu par le décret du 28 juin 1930 relatif aux conditions d'application de l'article 15 de la loi de finances du 16 avril 1930 jusqu'à la date d'agrément du plan simple de gestion.
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Les terrains acquis après l'établissement du plan simple de gestion font l'objet d'un avenant organisant leur gestion.
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Lorsque le patrimoine d'une société d'épargne forestière comprend des terrains nus à boiser, celle-ci doit prendre l'engagement de les reboiser dans un délai de trois ans et de leur appliquer un plan simple de gestion agréé.
" } }, "LEGIARTI000006682115": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R214-150", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-05-22", "DATE_DEBUT": "2005-08-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006682115", "URL": "article/LEGI/ARTI/00/00/06/68/21/LEGIARTI000006682115.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AERXXXXXXXX214R150AXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000416589", "#text": "Décret 2003-82 2003-01-29 art 7", "@sens": "source", "@cidtexte": "JORFTEXT000000416589", "@nortexte": "AGRR0200694D", "@numtexte": "2003-82", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-29" }, { "@id": "LEGIARTI000006376366", "@num": "7", "#text": "Décret n°2003-82 du 29 janvier 2003 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000416589", "@nortexte": "AGRR0200694D", "@numtexte": "2003-82", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-29" }, { "@id": "JORFTEXT000000451781", "#text": "Décret 2005-1007 2005-08-02 JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006682114", "@num": "R214-149", "#text": "Code monétaire et financier - art. R214-149 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797849", "@num": "R214-169", "#text": "Code monétaire et financier - art. R214-169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006194102", "@fin": "2009-05-22", "#text": "Paragraphe 1 : Dispositions communes.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006185216", "@fin": "2013-07-31", "#text": "Sous-section 1 : Les sociétés d'épargne forestière relevant de l'article L. 214-85.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170966", "@fin": "2013-07-31", "#text": "Section 4 : Les sociétés d'épargne forestière.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153788", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139623", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123430", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006682115", "@fin": "2009-05-22", "@num": "R214-150", "@etat": "MODIFIE", "@debut": "2005-08-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020644147", "@fin": "2013-07-31", "@num": "R214-150", "@etat": "MODIFIE", "@debut": "2009-05-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027797931", "@fin": "2999-01-01", "@num": "R214-150", "@etat": "VIGUEUR", "@debut": "2013-07-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Dans le cas où une société d'épargne forestière détient 50 % au moins des parts d'intérêt d'un groupement forestier ou d'une société dont l'objet exclusif est la détention de bois et forêts, les dispositions prévues au deuxième alinéa de l'article R. 214-149 s'appliquent également au patrimoine forestier du groupement forestier ou de la société dont l'objet exclusif est la détention de bois et forêts.
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II. - Dans le cas où une société d'épargne forestière détient moins de 50 % des parts d'intérêt d'un groupement forestier ou d'une société dont l'objet exclusif est la détention de bois et forêts, le patrimoine du groupement forestier ou de la société concernée doit, lors de l'acquisition de ces parts, être géré conformément à un plan simple de gestion agréé dont la durée d'application restant à courir est au moins égale à trois ans.
" } }, "LEGIARTI000006682116": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R214-151", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-05-22", "DATE_DEBUT": "2005-08-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006682116", "URL": "article/LEGI/ARTI/00/00/06/68/21/LEGIARTI000006682116.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AERXXXXXXXX214R151AXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000416589", "#text": "Décret 2003-82 2003-01-29 art 8", "@sens": "source", "@cidtexte": "JORFTEXT000000416589", "@nortexte": "AGRR0200694D", "@numtexte": "2003-82", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-29" }, { "@id": "LEGIARTI000006376375", "@num": "8", "#text": "Décret n°2003-82 du 29 janvier 2003 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000416589", "@nortexte": "AGRR0200694D", "@numtexte": "2003-82", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-29" }, { "@id": "JORFTEXT000000451781", "#text": "Décret 2005-1007 2005-08-02 JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006612373", "@num": "R222-12", "#text": "Code forestier - art. R222-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071514", "#text": "Code forestier R222-14 à R222-18, R222-12", "@sens": "source", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006682114", "@num": "R214-149", "#text": "Code monétaire et financier - art. R214-149 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797849", "@num": "R214-169", "#text": "Code monétaire et financier - art. R214-169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043767594", "@num": "R742-4", "#text": "Code monétaire et financier - art. R742-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043767576", "@num": "R752-4", "#text": "Code monétaire et financier - art. R752-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043767561", "@num": "R762-4", "#text": "Code monétaire et financier - art. R762-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006194102", "@fin": "2009-05-22", "#text": "Paragraphe 1 : Dispositions communes.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006185216", "@fin": "2013-07-31", "#text": "Sous-section 1 : Les sociétés d'épargne forestière relevant de l'article L. 214-85.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170966", "@fin": "2013-07-31", "#text": "Section 4 : Les sociétés d'épargne forestière.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153788", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139623", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123430", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020644141", "@fin": "2010-03-26", "@num": "R214-151", "@etat": "MODIFIE", "@debut": "2009-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006682116", "@fin": "2009-05-22", "@num": "R214-151", "@etat": "MODIFIE", "@debut": "2005-08-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022017150", "@fin": "2013-07-31", "@num": "R214-151", "@etat": "MODIFIE", "@debut": "2010-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027797927", "@fin": "2016-07-29", "@num": "R214-151", "@etat": "MODIFIE", "@debut": "2013-07-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032957500", "@fin": "2999-01-01", "@num": "R214-151", "@etat": "VIGUEUR", "@debut": "2016-07-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les travaux et coupes de bois auxquels il est procédé dans les bois et forêts détenus par les sociétés d'épargne forestière doivent respecter les conditions ci-après :
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1° Sous réserve des dispositions prévues à l'article R. 214-149, les travaux et coupes de bois doivent être réalisés conformément à un plan simple de gestion agréé ;
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2° Les coupes non prévues au plan simple de gestion doivent faire l'objet d'une autorisation préalable du centre régional de la propriété forestière en application des articles R. 222-14 à R. 222-18 du code forestier et les travaux de reconstitution obligatoire qui en découlent doivent faire l'objet d'un avenant au plan simple de gestion conformément à l'article R. 222-12 du même code. En outre, si ces travaux portent sur un montant supérieur à 10 % de la dernière valeur vénale de la forêt considérée, ils doivent faire l'objet d'une autorisation spéciale de l'assemblée générale ordinaire des associés.
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I. - Pour l'application aux sociétés d'épargne forestière des articles R. 214-137 et R. 214-138, lire les mots : \"l'état des biens\" au lieu de : \"l'inventaire\".
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II. - Les dispositions des articles R. 214-138 et R. 214-135 sont applicables aux sociétés d'épargne forestière sous réserve des adaptations suivantes :
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1° La durée prévue pour mettre à la disposition des commissaires aux comptes les documents mentionnés à l'article R. 214-138 est portée à quatre mois après la clôture de l'exercice et la durée prévue pour mettre à la disposition des commissaires aux comptes le rapport de gestion est ramenée à un mois suivant la précédente échéance ;
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2° Le registre spécial visé à l'article R. 214-135 peut être également coté et paraphé par le greffier du tribunal de commerce du siège des sociétés concernées.
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La valeur de réalisation et la valeur de reconstitution de la société d'épargne forestière sont arrêtées chaque année par la société de gestion.
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La valeur vénale du patrimoine forestier d'une société d'épargne forestière résulte d'une expertise réalisée par un ou plusieurs experts forestiers indépendants inscrits sur la liste des experts forestiers prévue par l'article 1er du décret n° 75-1022 du 27 octobre 1975 relatif à la liste des experts agricoles et fonciers et des experts forestiers.
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Les experts forestiers sont nommés par l'assemblée générale ordinaire des associés pour cinq ans sur présentation de leur candidature par la société de gestion et après acceptation de celle-ci par l'Autorité des marchés financiers. Ils peuvent être révoqués et remplacés dans les formes prévues pour leur nomination.
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Pour l'application du présent article, la valeur nette des autres actifs, arrêtée sous le contrôle du commissaire aux comptes, tient compte des plus-values et moins-values latentes sur actifs financiers.
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Une société d'épargne forestière peut fusionner avec une autre société d'épargne forestière ainsi qu'avec un groupement forestier gérant un patrimoine dont les forêts sont soumises à des plans simples de gestion agréés. Toutefois, la fusion ne peut conduire à ce qu'une société d'épargne forestière soit absorbée par un groupement forestier.
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Le projet de fusion est arrêté par la société de gestion de chacune des sociétés d'épargne forestière et le gérant de chaque groupement forestier participant à l'opération.
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Il doit contenir les indications suivantes :
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1° L'état des biens du patrimoine forestier, la dénomination et le siège social de toutes les sociétés participant à la fusion, la liste des servitudes et hypothèques pesant sur les biens des sociétés ;
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2° Les motifs, les buts et les conditions de la fusion : ces indications sont accompagnées des documents prévus à l'article R. 214-130 et, le cas échéant, pour les sociétés faisant appel public à l'épargne, à l'article R. 214-158, auquel peut s'ajouter le rapport du commissaire aux apports ;
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3° Les dates auxquelles ont été arrêtés les comptes des sociétés intéressées pour établir les conditions de l'opération ;
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4° Les parités d'échange et le mode de calcul ;
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5° La date de la fusion ;
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6° L'agrément du projet de fusion par l'Autorité des marchés financiers.
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Lors d'une fusion entre un ou plusieurs groupements forestiers et une ou plusieurs sociétés d'épargne forestière, ou entre plusieurs sociétés d'épargne forestière, les engagements de gestion durable conformes aux dispositions du 3° du 1 de l'article 793 du code général des impôts ou pris en application de l'article 885 H du même code par un ou plusieurs groupements forestiers antérieurement à cette fusion ou repris par une ou plusieurs sociétés d'épargne forestière à l'occasion de fusions antérieures sont repris par la société d'épargne forestière absorbante, pour les durées restant à courir, sur les parcelles que les groupements forestiers et les sociétés d'épargne forestière apportent dans l'opération de fusion.
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Le patrimoine forestier détenu directement ou indirectement par une société d'épargne forestière régie par la présente sous-section et faisant appel public à l'épargne doit, s'il est assuré contre l'incendie, se répartir en au moins deux unités de gestion distinctes sur au moins deux régions naturelles ou deux départements, à la condition que la part du patrimoine forestier présente dans l'une des régions naturelles ou l'un des départements ne soit pas supérieure à 60 % de l'ensemble de l'actif forestier.
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Si le patrimoine forestier d'une société d'épargne forestière mentionné au premier alinéa du présent article n'est pas assuré contre l'incendie, ou que cette assurance ne couvre qu'une partie du patrimoine forestier, celui-ci doit se répartir en au moins deux unités de gestion distinctes sur au moins deux départements non contigus, à la condition que la part du patrimoine forestier présente dans l'un des départements ne soit pas supérieure à 60 % de l'ensemble de l'actif forestier.
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L'actif forestier d'une société d'épargne forestière faisant appel public à l'épargne ne doit pas être composé pour plus de 40 % de parts d'intérêt de groupements forestiers ou de sociétés dont l'objet exclusif est la détention de bois et forêts dans lesquels elle n'aurait pas acquis plus de 50 % au moins des parts d'intérêt.
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La société d'épargne forestière bénéficie d'un délai de trois ans à partir de sa création pour se mettre en conformité avec les dispositions du présent article.
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Le patrimoine forestier d'une société d'épargne forestière faisant appel public à l'épargne doit faire l'objet d'une expertise tous les quinze ans. La première expertise doit intervenir lors de l'acquisition des biens par la société. Elle est mise à jour tous les trois ans sur la base des documents fournis par la société de gestion, sauf événements, travaux ou coupes exceptionnels nécessitant une nouvelle mise à jour avant cette échéance. Il est procédé à une seconde expertise à partir de la deuxième année d'existence de la société d'épargne forestière à raison de 20 % au moins du patrimoine forestier de la société chaque année, de telle sorte que la totalité du patrimoine forestier soit expertisée à l'issue de la quatorzième année.
\n
" } }, "LEGIARTI000006682198": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R214-159", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-05-22", "DATE_DEBUT": "2005-08-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006682198", "URL": "article/LEGI/ARTI/00/00/06/68/21/LEGIARTI000006682198.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AERXXXXXXXX214R159AXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000416589", "#text": "Décret 2003-82 2003-01-29 art 16", "@sens": "source", "@cidtexte": "JORFTEXT000000416589", "@nortexte": "AGRR0200694D", "@numtexte": "2003-82", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-29" }, { "@id": "LEGIARTI000006376390", "@num": "16", "#text": "Décret n°2003-82 du 29 janvier 2003 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000416589", "@nortexte": "AGRR0200694D", "@numtexte": "2003-82", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-29" }, { "@id": "JORFTEXT000000451781", "#text": "Décret 2005-1007 2005-08-02 JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006682192", "@num": "R214-158", "#text": "Code monétaire et financier - art. R214-158 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006194103", "@fin": "2009-05-22", "#text": "Paragraphe 2 : Dispositions particulières concernant les sociétés d'épargne forestière faisant appel public à l'épargne.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006185216", "@fin": "2013-07-31", "#text": "Sous-section 1 : Les sociétés d'épargne forestière relevant de l'article L. 214-85.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170966", "@fin": "2013-07-31", "#text": "Section 4 : Les sociétés d'épargne forestière.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153788", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139623", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123430", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006682198", "@fin": "2009-05-22", "@num": "R214-159", "@etat": "MODIFIE", "@debut": "2005-08-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020644109", "@fin": "2013-07-31", "@num": "R214-159", "@etat": "MODIFIE", "@debut": "2009-05-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027797896", "@fin": "2999-01-01", "@num": "R214-159", "@etat": "VIGUEUR", "@debut": "2013-07-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Dans le cas où une société d'épargne forestière faisant appel public à l'épargne détient 50 % au moins des parts d'intérêt d'un groupement forestier ou d'une société dont l'objet exclusif est la détention de bois et forêts, l'expertise prévue à l'article R. 214-158 est également réalisée sur le patrimoine du groupement forestier ou de la société dont l'objet exclusif est la détention de bois et forêts.
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II. - Dans le cas où une société d'épargne forestière détient moins de 50 % de telles parts, elle doit, lors de l'expertise prévue à l'article R. 214-158, obtenir de chacun des gérants des groupements forestiers et des sociétés concernés une attestation ou une évaluation écrite indiquant la valeur vénale de la part d'intérêt détenue ou acquise.
" } }, "LEGIARTI000017924174": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 decies H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-29", "DATE_DEBUT": "2007-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000017924174", "URL": "article/LEGI/ARTI/00/00/17/92/41/LEGIARTI000017924174.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Décret 1930-06-28", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000317293", "#text": "LOI n° 85-30 du 9 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000317293", "@numtexte": "85-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-09" }, { "@id": "LEGIARTI000017856397", "@num": "66", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 66", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000020812538", "@num": "1", "#text": "Décret n°2009-810\n du 30 juin 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020812059", "@nortexte": "ECEL0912875D", "@numtexte": "2009-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-30" }, { "@id": "LEGITEXT000025090496", "#text": "Décret n°2011-2067\n du 30 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060224", "@nortexte": "EFIE1130067D", "@numtexte": "2011-2067", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000047766378", "@num": "1", "#text": "Décret n°2023-524 du 29 juin 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047752685", "@nortexte": "ECOE2307758D", "@numtexte": "2023-524", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-29" }, { "@id": "LEGIARTI000026128962", "@num": "R312-4", "#text": "Code forestier (nouveau) - art. R312-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047810819", "@num": "200 quindecies", "#text": "Code général des impôts, CGI. - art. 200 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302201", "@num": "4 B", "#text": "Code général des impôts, CGI. - art. 4 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033075540", "@num": "46 AGJ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AGJ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047768522", "@num": "46 AGH", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047768511", "@num": "46 AGI", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGI (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047768498", "@num": "46 AGK", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022317874", "@num": "R214-147", "#text": "Code monétaire et financier - art. R214-147 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797870", "@num": "R214-164", "#text": "Code monétaire et financier - art. R214-164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651044", "@num": "L214-87", "#text": "Code monétaire et financier - art. L214-87", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742597", "@num": "L341-4", "#text": "Code de la sécurité sociale. - art. L341-4", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191611", "@fin": "2015-07-15", "#text": "11° ter : Réduction d'impôt au titre \r\nd'investissements ou de travaux forestiers", "@debut": "2002-03-31" }, { "@id": "LEGISCTA000031535319", "@fin": "2999-01-01", "#text": "11° ter : Réduction d'impôt au titre \r\nd'investissements forestiers", "@debut": "2015-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@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": "LEGIARTI000006303248", "@fin": "2005-02-24", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303249", "@fin": "2006-01-06", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303250", "@fin": "2007-12-28", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924174", "@fin": "2008-12-29", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038593", "@fin": "2009-04-10", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549271", "@fin": "2010-05-08", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334426", "@fin": "2010-07-29", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022550557", "@fin": "2011-05-16", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024020628", "@fin": "2012-04-26", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2011-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025746371", "@fin": "2013-06-07", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2012-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518205", "@fin": "2013-07-28", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795157", "@fin": "2014-01-01", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448169", "@fin": "2014-05-30", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042165", "@fin": "2014-10-15", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029595995", "@fin": "2018-01-01", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2014-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364311", "@fin": "2020-12-31", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042912303", "@fin": "2023-01-01", "@num": "199 decies H", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1.A compter de l'imposition des revenus de 2001, il est institué une réduction d'impôt sur le revenu pour les contribuables domiciliés en France au sens de l'article 4 B qui, jusqu'au 31 décembre 2010, réalisent des investissements forestiers.

2. La réduction d'impôt s'applique :

a) Au prix d'acquisition de terrains en nature de bois et forêts ou de terrains nus à boiser lorsque cette acquisition, qui ne doit pas excéder 25 hectares, permet soit :

1° de constituer une unité de gestion d'au moins 5 hectares d'un seul tenant ou, dans les massifs de montagne définis à l'article 5 de la loi n° 85-30 du 9 janvier 1985 relative au développement et à la protection de la montagne, une unité de gestion d'au moins 5 hectares situés sur le territoire d'une même commune ou de communes limitrophes susceptible d'une gestion coordonnée ;

2° d'agrandir une unité de gestion pour porter sa superficie à plus de 5 hectares ;

3° de résorber une enclave.

Lorsque les terrains sont acquis en nature de bois et forêts, le contribuable doit prendre l'engagement de les conserver pendant quinze ans et d'appliquer, pendant la même durée, un plan simple de gestion agréé par le centre régional de la propriété forestière ou, si au moment de l'acquisition, aucun plan simple de gestion n'est agréé pour la forêt en cause, d'en faire agréer un dans le délai de trois ans à compter de la date d'acquisition et de l'appliquer pendant quinze ans. Dans cette situation, le contribuable doit prendre, en outre, l'engagement d'appliquer à la forêt le régime d'exploitation normale prévu par le décret du 28 juin 1930 jusqu'à la date d'agrément du plan simple de gestion de cette forêt. Lorsque les terrains sont acquis nus, le contribuable doit prendre l'engagement de les reboiser dans un délai de trois ans et par la suite de les conserver pendant quinze ans et d'appliquer, pendant la même durée, un plan simple de gestion agréé ;

b) Aux souscriptions ou acquisitions en numéraire de parts d'intérêt de groupements forestiers qui ont pris l'engagement d'appliquer pendant quinze ans un plan simple de gestion agréé par le centre régional de la propriété forestière ou, si au moment de la souscription, aucun plan simple de gestion n'est agréé pour la forêt en cause, d'en faire agréer un dans un délai de trois ans à compter de la date de souscription et de l'appliquer pendant quinze ans. Dans cette situation, le groupement doit prendre, en outre, l'engagement d'appliquer à la forêt le régime d'exploitation normale prévu par le décret du 28 juin 1930 jusqu'à la date d'agrément du plan simple de gestion de cette forêt. Le souscripteur ou l'acquéreur doit s'engager à conserver les parts jusqu'au 31 décembre de la huitième année suivant la date de la souscription ;

c) Aux souscriptions en numéraire au capital initial ou aux augmentations de capital des sociétés d'épargne forestière définies par l'article L. 214-85 du code monétaire et financier et aux acquisitions en numéraire des parts de ces sociétés, lorsque la société et le souscripteur ou l'acquéreur prennent les engagements mentionnés au b.

d) Aux dépenses de travaux forestiers effectués dans une propriété lorsqu'elle constitue une unité de gestion d'au moins 10 hectares d'un seul tenant et qu'elle est gérée en application d'un plan simple de gestion ou d'un règlement type de gestion agréé ou approuvé par le centre régional de la propriété forestière. Le contribuable doit prendre l'engagement de conserver cette propriété jusqu'au 31 décembre de la quinzième année suivant celle des travaux et d'appliquer, pendant la même durée, un plan simple de gestion ou un règlement type de gestion agréé ou approuvé par le centre régional de la propriété forestière ;

e) Aux dépenses de travaux forestiers payées par un groupement forestier dont le contribuable est membre, lorsque la propriété du groupement forestier sur laquelle sont réalisés les travaux constitue une unité de gestion d'au moins 10 hectares d'un seul tenant, gérée en application d'un plan simple de gestion ou d'un règlement type de gestion agréé ou approuvé par le centre régional de la propriété forestière.L'associé doit prendre l'engagement de conserver les parts du groupement jusqu'au 31 décembre de la huitième année suivant celle des travaux et celui-ci, l'engagement d'appliquer pendant quinze ans un plan simple de gestion ou un règlement type de gestion agréé ou approuvé par le centre régional de la propriété forestière et de conserver, pendant la même durée, les parcelles qui ont fait l'objet des travaux ouvrant droit à réduction d'impôt.

3. La réduction d'impôt est calculée sur la base :

a) Du prix d'acquisition défini au a du 2. Lorsque l'acquisition de terrains permet de constituer une unité de gestion d'au moins 10 hectares situés dans un massif de montagne défini à l'article 5 de la loi n° 85-30 du 9 janvier 1985 précitée, elle est calculée en ajoutant à cette base le prix des acquisitions de terrains en nature de bois et forêts ou de terrains nus à boiser réalisées les trois années précédentes pour constituer cette unité et pour lesquels l'acquéreur prend les engagements mentionnés au a du 2 ;

b) Du prix d'acquisition ou de souscription défini au b du 2 ;

c) D'une fraction égale à 60 % du prix d'acquisition ou de souscription défini au c du 2 ;

d) Des dépenses payées mentionnées au d du 2 ;

e) De la fraction des dépenses payées mentionnées au e du 2, correspondant aux droits que le contribuable détient dans le groupement.

3 bis. Le montant total de la base de la réduction d'impôt mentionnée au 3 ne peut excéder 5 700 euros pour une personne célibataire, veuve ou divorcée et 11 400 euros pour un couple marié ou les partenaires liés par un pacte civil de solidarité, soumis à une imposition commune.

Les dépenses mentionnées au d du 2 sont retenues dans la limite de 1 250 euros pour une personne célibataire, veuve ou divorcée et 2 500 euros pour un couple marié ou les partenaires liés par un pacte civil de solidarité, soumis à une imposition commune. Lorsque la propriété fait l'objet d'un sinistre forestier, pour lequel les dispositions mentionnées au premier alinéa de l'article 1398 s'appliquent, ces limites ne sont pas applicables aux dépenses payées jusqu'au 31 décembre de l'année qui suit celle au cours de laquelle le sinistre est intervenu.

Les dépenses mentionnées au e du 2 sont retenues pour la fraction de la limite mentionnée au deuxième alinéa correspondant aux droits que le contribuable détient dans le groupement ou, lorsque cette limite n'est pas applicable, pour la fraction de la limite mentionnée au premier alinéa correspondant aux droits que le contribuable détient dans le groupement.

3 ter. Le taux de la réduction d'impôt est de 25 %.

4. La réduction d'impôt s'applique pour le calcul de l'impôt dû au titre de l'année d'acquisition des terrains mentionnés au a du 2, de l'année d'acquisition ou de souscription des parts mentionnées aux b et c du 2 et de l'année du paiement des dépenses mentionnées aux d et e du 2.

5. La réduction d'impôt fait l'objet d'une reprise au titre de l'année où le contribuable, le groupement ou la société d'épargne forestière cesse de respecter l'un des engagements mentionnés au 2. Il en est de même en cas de dissolution des groupements ou des sociétés concernés ou lorsque ces dernières ne respectent pas les dispositions prévues par les articles L. 214-85 et L. 214-87 du code monétaire et financier.

Toutefois, la réduction d'impôt n'est pas reprise :

a) En cas de licenciement, d'invalidité correspondant au classement dans la deuxième ou la troisième des catégories prévues à l'article L. 341-4 du code de la sécurité sociale ou de décès du contribuable ou de l'un des époux soumis à une imposition commune ;

b) Lorsque le contribuable, après une durée minimale de détention de deux ans, apporte les terrains pour lesquels il a bénéficié de la réduction d'impôt à un groupement forestier ou à une société d'épargne forestière, à la condition qu'il s'engage à conserver les parts sociales reçues en contrepartie, pour la durée de détention restant à courir à la date de l'apport ;

c) En cas de donation des terrains ou des parts ayant ouvert droit à la réduction d'impôt, à la condition que les donataires reprennent les engagements souscrits par le donateur pour la durée de détention restant à courir à la date de la donation.

" } }, "LEGIARTI000020038593": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 decies H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "2008-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000020038593", "URL": "article/LEGI/ARTI/00/00/20/03/85/LEGIARTI000020038593.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 art. 112 II : les présentes dispositions s'appliquent aux dépenses payées à compter du 1er janvier 2009\n.

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2. La réduction d'impôt s'applique :

a) Au prix d'acquisition de terrains en nature de bois et forêts ou de terrains nus à boiser lorsque cette acquisition, qui ne doit pas excéder 25 hectares, permet soit :

2° d'agrandir une unité de gestion pour porter sa superficie à plus de 5 hectares ;

3° de résorber une enclave.

Toutefois, lorsque les terrains boisés possédés et acquis par le contribuable ne remplissent pas les conditions minimales de surface fixées par l'article L. 6 du code forestier pour faire agréer et appliquer à ceux-ci un plan simple de gestion, le propriétaire doit leur appliquer un autre document de gestion durable prévu par l'article L. 4 du même code dans les mêmes conditions que celles prévues ci-dessus pour le cas où un plan simple de gestion peut être appliqué.

d) Aux dépenses de travaux forestiers effectués dans une propriété lorsqu'elle constitue une unité de gestion d'au moins 10 hectares d'un seul tenant et qu'elle présente l'une des garanties de gestion durable prévues à l'article L. 8 du code forestier, sous réserve des deux conditions suivantes :

― le contribuable doit prendre l'engagement de conserver cette propriété jusqu'au 31 décembre de la huitième année suivant celle des travaux et d'appliquer, pendant la même durée, l'une des garanties de gestion durable prévues à l'article L. 8 du même code ;

― les travaux de plantation doivent être effectués avec des graines et des plants forestiers conformes aux prescriptions des arrêtés régionaux relatifs aux aides de l'Etat à l'investissement forestier pris conformément au titre V du livre V de la partie réglementaire du même code ;

e) Aux dépenses de travaux forestiers payées par un groupement forestier ou une société d'épargne forestière dont le contribuable est membre, lorsque la propriété du groupement ou de la société sur laquelle sont réalisés les travaux constitue une unité de gestion d'au moins 10 hectares d'un seul tenant et qu'elle présente l'une des garanties de gestion durable prévues à l'article L. 8 du même code, sous réserve des trois conditions suivantes :

― l'associé doit prendre l'engagement de conserver les parts du groupement ou de la société jusqu'au 31 décembre de la quatrième année suivant celle des travaux ;

― le groupement ou la société doit prendre l'engagement de conserver les parcelles qui ont fait l'objet de travaux ouvrant droit à réduction d'impôt jusqu'au 31 décembre de la huitième année suivant celle des travaux et d'appliquer, pendant la même durée, l'une des garanties de gestion durable prévues à l'article L. 8 du même code ;

f) A la rémunération versée par le contribuable, par un groupement forestier ou une société d'épargne forestière dont le contribuable est membre, pour la réalisation d'un contrat conclu pour la gestion de bois et forêts d'une surface inférieure à 25 hectares avec un expert forestier au sens de l'article L. 171-1 du code rural, avec une coopérative forestière ou une organisation de producteurs au sens de l'article L. 551-1 du même code ou avec l'Office national des forêts en application de l'article L. 224-6 du code forestier, sous réserve des trois conditions suivantes :

― le contrat de gestion doit prévoir la réalisation de programmes de travaux et de coupes sur des terrains en nature de bois et forêts dans le respect de l'une des garanties de gestion durable prévues à l'article L. 8 du même code ;

― ces coupes doivent être cédées soit dans le cadre d'un mandat de vente avec un expert forestier, soit en exécution d'un contrat d'apport conclu avec une coopérative ou une organisation de producteurs, soit dans les conditions prescrites à l'article L. 224-6 du même code ;

― ces coupes doivent être commercialisées à destination d'unités de transformation du bois ou de leurs filiales d'approvisionnement par voie de contrats d'approvisionnement annuels reconductibles ou pluriannuels.

Les conditions et les modalités d'application de ces dispositions sont fixées par décret.

3. La réduction d'impôt est calculée sur la base :

a) Du prix d'acquisition défini au a du 2. Lorsque l'acquisition de terrains permet de constituer une unité de gestion d'au moins 5 hectares situés dans un massif de montagne défini à l'article 5 de la loi n° 85-30 du 9 janvier 1985 précitée, elle est calculée en ajoutant à cette base le prix des acquisitions de terrains en nature de bois et forêts ou de terrains nus à boiser réalisées les trois années précédentes pour constituer cette unité et pour lesquels l'acquéreur prend les engagements mentionnés au a du 2 ;

b) Du prix d'acquisition ou de souscription défini au b du 2 ;

c) D'une fraction égale à 60 % du prix d'acquisition ou de souscription défini au c du 2 ;

d) Des dépenses payées mentionnées au d du 2 ;

e) De la fraction des dépenses payées mentionnées au e du 2, correspondant aux droits que le contribuable détient dans le groupement ou la société ;

f) Des dépenses de rémunération mentionnées au f du 2 et payées par le contribuable ou de la fraction de ces dépenses payées par le groupement ou la société correspondant aux droits que le contribuable détient dans ces derniers.

3 bis. Le prix d'acquisition ou de souscription mentionné aux a et b du 3 et la fraction du prix d'acquisition ou de souscription mentionnée au c du 3 sont globalement retenus dans la limite de 5 700 € pour une personne célibataire, veuve ou divorcée et de 11 400 € pour un couple marié ou les partenaires liés par un pacte civil de solidarité, soumis à une imposition commune.

Les dépenses et la fraction des dépenses mentionnées aux d et e du 3 sont globalement retenues dans la limite de 6 250 € pour une personne célibataire, veuve ou divorcée et de 12 500 € pour un couple marié ou les partenaires liés par un pacte civil de solidarité, soumis à une imposition commune. Lorsque ces dépenses dépassent cette limite, la fraction excédentaire est retenue :

a) Au titre des quatre années suivant celle du paiement des travaux et dans la même limite ;

b) Au titre des huit années suivant celle du paiement des travaux en cas de sinistre forestier pour lequel les dispositions mentionnées au premier alinéa de l'article 1398 s'appliquent et dans la même limite.

Les dépenses et la fraction des dépenses mentionnées au f du 3 sont globalement retenues dans la limite de 2 000 € pour une personne célibataire, veuve ou divorcée et de 4 000 € pour un couple marié ou les partenaires liés par un pacte civil de solidarité, soumis à une imposition commune, sous réserve que soient produites avec la déclaration prévue à l'article 170 la facture du contrat de gestion et l'attestation délivrée par l'opérateur certifiant que la cession et la commercialisation des coupes sont réalisées dans les conditions du f du 2.

3 ter. Le taux de la réduction d'impôt est de 25 %.

4. La réduction d'impôt s'applique pour le calcul de l'impôt dû :

a) Au titre de l'année d'acquisition des terrains mentionnés au a du 2 et de l'année d'acquisition ou de souscription des parts mentionnées aux b et c du 2 ;

b) Au titre de l'année du paiement des dépenses mentionnées aux d et e du 2 et, le cas échéant, des quatre années suivantes ou des huit années suivantes en cas de sinistre forestier, conformément au 3 bis ;

c) Au titre de l'année du paiement des dépenses de rémunération mentionnées au f du 2.

Toutefois, la réduction d'impôt n'est pas reprise :

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Loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 art. 112 II : les présentes dispositions s'appliquent aux dépenses payées à compter du 1er janvier 2009\n.

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L341-4", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191611", "@fin": "2015-07-15", "#text": "11° ter : Réduction d'impôt au titre \r\nd'investissements ou de travaux forestiers", "@debut": "2002-03-31" }, { "@id": "LEGISCTA000031535319", "@fin": "2999-01-01", "#text": "11° ter : Réduction d'impôt au titre \r\nd'investissements forestiers", "@debut": "2015-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@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": "LEGIARTI000006303248", "@fin": "2005-02-24", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303249", "@fin": "2006-01-06", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303250", "@fin": "2007-12-28", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924174", "@fin": "2008-12-29", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038593", "@fin": "2009-04-10", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549271", "@fin": "2010-05-08", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334426", "@fin": "2010-07-29", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022550557", "@fin": "2011-05-16", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024020628", "@fin": "2012-04-26", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2011-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025746371", "@fin": "2013-06-07", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2012-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518205", "@fin": "2013-07-28", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795157", "@fin": "2014-01-01", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448169", "@fin": "2014-05-30", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042165", "@fin": "2014-10-15", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029595995", "@fin": "2018-01-01", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2014-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364311", "@fin": "2020-12-31", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042912303", "@fin": "2023-01-01", "@num": "199 decies H", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

2. La réduction d'impôt s'applique :

a) Au prix d'acquisition de terrains en nature de bois et forêts ou de terrains nus à boiser lorsque cette acquisition, qui ne doit pas excéder 25 hectares, permet soit :

2° d'agrandir une unité de gestion pour porter sa superficie à plus de 5 hectares ;

3° de résorber une enclave.

1° le contribuable doit prendre l'engagement de conserver cette propriété jusqu'au 31 décembre de la huitième année suivant celle des travaux et d'appliquer, pendant la même durée, l'une des garanties de gestion durable prévues à l'article L. 8 du même code ;

2° les travaux de plantation doivent être effectués avec des graines et des plants forestiers conformes aux prescriptions des arrêtés régionaux relatifs aux aides de l'Etat à l'investissement forestier pris conformément au titre V du livre V de la partie réglementaire du même code ;

1° l'associé doit prendre l'engagement de conserver les parts du groupement ou de la société jusqu'au 31 décembre de la quatrième année suivant celle des travaux ;

2° le groupement ou la société doit prendre l'engagement de conserver les parcelles qui ont fait l'objet de travaux ouvrant droit à réduction d'impôt jusqu'au 31 décembre de la huitième année suivant celle des travaux et d'appliquer, pendant la même durée, l'une des garanties de gestion durable prévues à l'article L. 8 du même code ;

3° les travaux de plantation doivent être effectués avec des graines et des plants forestiers conformes aux prescriptions des arrêtés régionaux relatifs aux aides de l'Etat à l'investissement forestier pris conformément au titre V du livre V de la partie réglementaire du même code ;

1° le contrat de gestion doit prévoir la réalisation de programmes de travaux et de coupes sur des terrains en nature de bois et forêts dans le respect de l'une des garanties de gestion durable prévues à l'article L. 8 du même code ;

2° ces coupes doivent être cédées soit dans le cadre d'un mandat de vente avec un expert forestier, soit en exécution d'un contrat d'apport conclu avec une coopérative ou une organisation de producteurs, soit dans les conditions prescrites à l'article L. 224-6 du même code ;

3° ces coupes doivent être commercialisées à destination d'unités de transformation du bois ou de leurs filiales d'approvisionnement par voie de contrats d'approvisionnement annuels reconductibles ou pluriannuels.

Les conditions et les modalités d'application de ces dispositions sont fixées par décret.

3. La réduction d'impôt est calculée sur la base :

b) Du prix d'acquisition ou de souscription défini au b du 2 ;

c) D'une fraction égale à 60 % du prix d'acquisition ou de souscription défini au c du 2 ;

d) Des dépenses payées mentionnées au d du 2 ;

e) De la fraction des dépenses payées mentionnées au e du 2, correspondant aux droits que le contribuable détient dans le groupement ou la société ;

a) Au titre des quatre années suivant celle du paiement des travaux et dans la même limite ;

3 ter. Le taux de la réduction d'impôt est de 25 %.

4. La réduction d'impôt s'applique pour le calcul de l'impôt dû :

a) Au titre de l'année d'acquisition des terrains mentionnés au a du 2 et de l'année d'acquisition ou de souscription des parts mentionnées aux b et c du 2 ;

c) Au titre de l'année du paiement des dépenses de rémunération mentionnées au f du 2.

Toutefois, la réduction d'impôt n'est pas reprise :

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Le patrimoine forestier d'une société d'épargne forestière doit faire l'objet d'une expertise tous les quinze ans. La première expertise doit intervenir lors de l'acquisition des biens par la société. Elle est mise à jour tous les trois ans sur la base des documents fournis par la société de gestion, sauf événements, travaux ou coupes exceptionnels nécessitant une nouvelle mise à jour avant cette échéance. Il est procédé à une seconde expertise à partir de la deuxième année d'existence de la société d'épargne forestière à raison de 20 % au moins du patrimoine forestier de la société chaque année, de telle sorte que la totalité du patrimoine forestier soit expertisée à l'issue de la quatorzième année.

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Le patrimoine forestier détenu directement ou indirectement par une société d'épargne forestière régie par la présente sous-section doit, s'il est assuré contre l'incendie, se répartir en au moins deux unités de gestion distinctes sur au moins deux régions naturelles ou deux départements, à la condition que la part du patrimoine forestier présente dans l'une des régions naturelles ou l'un des départements ne soit pas supérieure à 60 % de l'ensemble de l'actif forestier.

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Si le patrimoine forestier d'une société d'épargne forestière mentionné au premier alinéa du présent article n'est pas assuré contre l'incendie, ou que cette assurance ne couvre qu'une partie du patrimoine forestier, celui-ci doit se répartir en au moins deux unités de gestion distinctes sur au moins deux départements non contigus, à la condition que la part du patrimoine forestier présente dans l'un des départements ne soit pas supérieure à 60 % de l'ensemble de l'actif forestier.

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L'actif forestier d'une société d'épargne forestière ne doit pas être composé pour plus de 40 % de parts d'intérêt de groupements forestiers ou de sociétés dont l'objet exclusif est la détention de bois et forêts dans lesquels elle n'aurait pas acquis plus de 50 % au moins des parts d'intérêt.

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La société d'épargne forestière bénéficie d'un délai de trois ans à partir de sa création pour se mettre en conformité avec les dispositions du présent article.

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Lors d'une fusion entre un ou plusieurs groupements forestiers et une ou plusieurs sociétés d'épargne forestière, ou entre plusieurs sociétés d'épargne forestière, les engagements de gestion durable conformes aux dispositions du 3° du 1 de l'article 793 du code général des impôts ou pris en application de l'article 885 H du même code par un ou plusieurs groupements forestiers antérieurement à cette fusion ou repris par une ou plusieurs sociétés d'épargne forestière à l'occasion de fusions antérieures sont repris par la société d'épargne forestière absorbante, pour les durées restant à courir, sur les parcelles que les groupements forestiers et les sociétés d'épargne forestière apportent dans l'opération de fusion.
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Une société d'épargne forestière peut fusionner avec une autre société d'épargne forestière ainsi qu'avec un groupement forestier gérant un patrimoine dont les forêts sont soumises à des plans simples de gestion agréés. Toutefois, la fusion ne peut conduire à ce qu'une société d'épargne forestière soit absorbée par un groupement forestier.
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La valeur de réalisation et la valeur de reconstitution de la société d'épargne forestière sont arrêtées chaque année par la société de gestion.
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La valeur vénale du patrimoine forestier d'une société d'épargne forestière résulte d'une expertise réalisée par un ou plusieurs experts forestiers indépendants inscrits sur la liste des experts forestiers prévue par l'article 1er du décret n° 75-1022 du 27 octobre 1975 relatif à la liste des experts agricoles et fonciers et des experts forestiers.
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Les experts forestiers sont nommés par l'assemblée générale ordinaire des associés pour cinq ans sur présentation de leur candidature par la société de gestion et après acceptation de celle-ci par l'Autorité des marchés financiers. Ils peuvent être révoqués et remplacés dans les formes prévues pour leur nomination.
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Pour l'application du présent article, la valeur nette des autres actifs, arrêtée sous le contrôle du commissaire aux comptes, tient compte des plus-values et moins-values latentes sur actifs financiers.
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I. - Pour l'application aux sociétés d'épargne forestière des articles R. 214-137 et R. 214-138, lire les mots : \"l'état des biens\" au lieu de : \"l'inventaire\".
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II. - Les dispositions des articles R. 214-138 et R. 214-135 sont applicables aux sociétés d'épargne forestière sous réserve des adaptations suivantes :
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1° La durée prévue pour mettre à la disposition des commissaires aux comptes les documents mentionnés à l'article R. 214-138 est portée à quatre mois après la clôture de l'exercice et la durée prévue pour mettre à la disposition des commissaires aux comptes le rapport de gestion est ramenée à un mois suivant la précédente échéance ;
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2° Le registre spécial visé à l'article R. 214-135 peut être également coté et paraphé par le greffier du tribunal de commerce du siège des sociétés concernées.
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Les travaux et coupes de bois auxquels il est procédé dans les bois et forêts détenus par les sociétés d'épargne forestière doivent respecter les conditions ci-après :
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1° Sous réserve des dispositions prévues à l'article R. 214-149, les travaux et coupes de bois doivent être réalisés conformément à un plan simple de gestion agréé ;
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2° Les coupes non prévues au plan simple de gestion doivent faire l'objet d'une autorisation préalable du centre régional de la propriété forestière en application des articles R. 222-14 à R. 222-18 du code forestier et les travaux de reconstitution obligatoire qui en découlent doivent faire l'objet d'un avenant au plan simple de gestion conformément à l'article R. 222-12 du même code. En outre, si ces travaux portent sur un montant supérieur à 10 % de la dernière valeur vénale de la forêt considérée, ils doivent faire l'objet d'une autorisation spéciale de l'assemblée générale ordinaire des associés.
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I. - Dans le cas où une société d'épargne forestière détient 50 % au moins des parts d'intérêt d'un groupement forestier ou d'une société dont l'objet exclusif est la détention de bois et forêts, les dispositions prévues au deuxième alinéa de l'article R. 214-149 s'appliquent également au patrimoine forestier du groupement forestier ou de la société dont l'objet exclusif est la détention de bois et forêts.
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II. - Dans le cas où une société d'épargne forestière détient moins de 50 % des parts d'intérêt d'un groupement forestier ou d'une société dont l'objet exclusif est la détention de bois et forêts, le patrimoine du groupement forestier ou de la société concernée doit, lors de l'acquisition de ces parts, être géré conformément à un plan simple de gestion agréé dont la durée d'application restant à courir est au moins égale à trois ans.
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En application du deuxième alinéa de l'article L. 214-85, le patrimoine forestier détenu directement ou indirectement par une société d'épargne forestière doit être géré conformément à un ou plusieurs plans simples de gestion agréés.
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Si au moment de l'acquisition des biens aucun plan simple de gestion n'est agréé, la société d'épargne forestière est tenue d'en faire agréer un dans un délai de trois ans. Dans ce cas, la société d'épargne forestière doit prendre l'engagement d'appliquer à la forêt le régime prévu par le décret du 28 juin 1930 relatif aux conditions d'application de l'article 15 de la loi de finances du 16 avril 1930 jusqu'à la date d'agrément du plan simple de gestion.
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Les terrains acquis après l'établissement du plan simple de gestion font l'objet d'un avenant organisant leur gestion.
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Lorsque le patrimoine d'une société d'épargne forestière comprend des terrains nus à boiser, celle-ci doit prendre l'engagement de les reboiser dans un délai de trois ans et de leur appliquer un plan simple de gestion agréé.
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L'ensemble des caractéristiques du patrimoine forestier d'une société d'épargne forestière et des risques encourus doit faire l'objet d'une information auprès des acquéreurs de parts de cette société.
\n
" } }, "LEGIARTI000020644159": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R214-147", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-08", "DATE_DEBUT": "2009-05-22" } }, "META_COMMUN": { "ID": "LEGIARTI000020644159", "URL": "article/LEGI/ARTI/00/00/20/64/41/LEGIARTI000020644159.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 199 decies H, 793, 885 H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L121-1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000416589", "#text": "Décret 2003-82 2003-01-29 art 4", "@sens": "source", "@cidtexte": "JORFTEXT000000416589", "@nortexte": "AGRR0200694D", "@numtexte": "2003-82", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-29" }, { "@id": "LEGIARTI000006376341", "@num": "4", "#text": "Décret n°2003-82 du 29 janvier 2003 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000416589", "@nortexte": "AGRR0200694D", "@numtexte": "2003-82", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-29" }, { "@id": "LEGIARTI000020640388", "@num": "1", "#text": "Décret n°2009-557\n du 19 mai 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020639614", "@nortexte": "ECET0825538D", "@numtexte": "2009-557", "@typelien": "DEPLACE", "@naturetexte": "DECRET", "@datesignatexte": "2009-05-19" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185216", "@fin": "2013-07-31", "#text": "Sous-section 1 : Les sociétés d'épargne forestière relevant de l'article L. 214-85.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170966", "@fin": "2013-07-31", "#text": "Section 4 : Les sociétés d'épargne forestière.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153788", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139623", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123430", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006682099", "@fin": "2009-05-22", "@num": "R214-147", "@etat": "MODIFIE", "@debut": "2005-08-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020644159", "@fin": "2010-05-08", "@num": "R214-147", "@etat": "MODIFIE", "@debut": "2009-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022317874", "@fin": "2013-07-31", "@num": "R214-147", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027797938", "@fin": "2999-01-01", "@num": "R214-147", "@etat": "VIGUEUR", "@debut": "2013-07-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les échanges, aliénations ou constitutions de droits réels portant sur le patrimoine forestier des sociétés d'épargne forestière sont soumis à l'autorisation de l'assemblée générale ordinaire des associés.
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Toutefois, font l'objet d'une simple information à l'assemblée générale des associés dès lors que chacune de ces opérations porte sur une surface inférieure à 1 % des bois et forêts détenus par la société d'épargne forestière et dans la limite maximale de 10 hectares :
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1° Les opérations normales de gestion permettant une amélioration soit de parcelles forestières appartenant à la société d'épargne forestière, soit de la structure de la propriété par résorption d'enclaves ou modification des limites ;
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2° Les mutations de jouissance ou de propriété en vue de la réalisation d'équipements, aménagements ou constructions d'intérêt public ;
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3° Les opérations déclarées d'utilité publique ainsi que les échanges ou aliénations réalisés dans le cadre d'un des modes d'aménagement foncier définis à l'article L. 121-1 du code rural.
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Font également l'objet d'une simple information les mutations assorties d'un engagement de gestion durable et, le cas échéant, d'une prise d'hypothèque légale au profit du Trésor en application des articles 199 decies H, 793 ou 885 H du code général des impôts, ainsi que des engagements pris dans le cadre d'opérations bénéficiant d'une aide publique.
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Les opérations d'échange et de cession de bois et forêts, de parts d'intérêt de groupements forestiers ou de parts de sociétés dont l'objet exclusif est la détention de bois et forêts auxquelles peuvent procéder les sociétés d'épargne forestière doivent respecter les conditions ci-après :
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1° Pour les opérations d'échange, la société d'épargne forestière doit être propriétaire de la forêt ou de la part de société cédée depuis au moins trois ans à la date de l'échange. Cette condition n'est pas requise pour l'échange d'unités de gestion dont la superficie est inférieure à 10 hectares. Les échanges ne peuvent porter que sur des biens de valeur comparable, avec le cas échéant une soulte, à la charge ou au bénéfice de la société, représentant au maximum 30 % de la valeur du bien échangé ;
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2° Pour les opérations de cession, la société d'épargne forestière doit être propriétaire de la forêt ou de la part de société cédée depuis au moins six ans à la date de cession. Cette condition n'est pas requise pour la cession d'unités de gestion dont la superficie est inférieure à 10 hectares.
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En cas de cession, la société d'épargne forestière est tenue de présenter un avenant au plan simple de gestion auquel sont soumis ses biens afin d'en soustraire les parcelles cédées et de consacrer dans un délai de trois ans les produits de la cession soit à l'achat de bois et forêts, de parts d'intérêt de groupements forestiers ou de parts de sociétés dont l'objet exclusif est la détention de bois et forêts, soit à des travaux d'amélioration de l'actif forestier détenu.
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Sous réserve des dispositions prévues au III de l'article R. 214-145, la valeur vénale cumulée des biens et des parts de société échangés ou cédés au cours d'un exercice de douze mois ne doit pas excéder 15 % de la valeur de l'ensemble du patrimoine de la société d'épargne forestière appréciée au bilan du dernier exercice clos. Si aucune cession n'est réalisée au cours d'un exercice, la limite applicable aux échéances et cessions réalisées au cours de l'exercice suivant est portée à 30 %.
" } }, "LEGIARTI000020644168": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R214-145", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-31", "DATE_DEBUT": "2009-05-22" } }, "META_COMMUN": { "ID": "LEGIARTI000020644168", "URL": "article/LEGI/ARTI/00/00/20/64/41/LEGIARTI000020644168.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000416589", "#text": "Décret 2003-82 2003-01-29 art 2", "@sens": "source", "@cidtexte": "JORFTEXT000000416589", "@nortexte": "AGRR0200694D", "@numtexte": "2003-82", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-29" }, { "@id": "LEGIARTI000006376327", "@num": "2", "#text": "Décret n°2003-82 du 29 janvier 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000416589", "@nortexte": "AGRR0200694D", "@numtexte": "2003-82", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-29" }, { "@id": "LEGIARTI000020640388", "@num": "1", "#text": "Décret n°2009-557\n du 19 mai 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020639614", "@nortexte": "ECET0825538D", "@numtexte": "2009-557", "@typelien": "DEPLACE", "@naturetexte": "DECRET", "@datesignatexte": "2009-05-19" }, { "@id": "LEGIARTI000006610675", "@num": "L241-6", "#text": "Code forestier - art. L241-6", "@sens": "source", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006612524", "@num": "R*241-2", "#text": "Code forestier - art. R*241-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006682065", "@num": "R214-144", "#text": "Code monétaire et financier - art. R214-144", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020644164", "@num": "R214-146", "#text": "Code monétaire et financier - art. R214-146 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185216", "@fin": "2013-07-31", "#text": "Sous-section 1 : Les sociétés d'épargne forestière relevant de l'article L. 214-85.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170966", "@fin": "2013-07-31", "#text": "Section 4 : Les sociétés d'épargne forestière.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153788", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139623", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123430", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006682080", "@fin": "2009-05-22", "@num": "R214-145", "@etat": "MODIFIE", "@debut": "2005-08-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020644168", "@fin": "2013-07-31", "@num": "R214-145", "@etat": "MODIFIE", "@debut": "2009-05-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027797942", "@fin": "2999-01-01", "@num": "R214-145", "@etat": "VIGUEUR", "@debut": "2013-07-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - L'actif des sociétés d'épargne forestière mentionnées à l'article R. 214-144 comporte pour au moins 60 % un patrimoine forestier comprenant :
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1° Des forêts et des bois ;
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2° Des terrains nus à boiser ;
\n
3° Des accessoires et dépendances inséparables des bois et forêts tels que :
\n
a) Des bâtiments, notamment les maisons forestières ;
\n
b) Des infrastructures liées à la gestion des bois et forêts ;
\n
c) Des matériels de sylviculture et d'exploitation forestière ;
\n
d) Des terrains à vocation pastorale dans les conditions fixées au deuxième alinéa de l'article L. 241-6 du code forestier et à l'article R. 241-2 du même code ;
\n
e) Des terrains de gagnage et de culture à gibier ;
\n
f) Des étangs enclavés ou attenants à un massif forestier.
\n
Le pourcentage maximal des surfaces qui peuvent être consacrées par une société forestière aux accessoires et dépendances mentionnées aux d, e et f ci-dessus est fixé par arrêté conjoint du ministre chargé des forêts et du ministre chargé de l'économie ;
\n
4° Des parts d'intérêt de groupements forestiers et des parts de sociétés dont l'objet exclusif est la détention de bois et forêts.
\n
II. - L'actif des sociétés d'épargne forestière peut également comporter des liquidités ou valeurs assimilées constituées de liquidités inscrites en compte, investies en comptes à terme, bons de caisse émis par une banque ou un établissement financier, bons du Trésor, titres de créance négociables, parts ou actions d'organismes de placement collectif en valeurs mobilières français ou étranger régulièrement commercialisés en France et dont le document d'information prévoit une classification monétaire ou obligataire, ou de tout autre instrument qui répondrait aux mêmes définitions.
\n
III. - S'il est constaté, lors de la clôture des comptes de l'exercice, que le pourcentage de 60 % mentionné au I n'est pas atteint, la société d'épargne forestière dispose d'un délai d'un an pour se mettre en conformité. Ce délai est porté à trois ans en cas de tempête, ouragan, cyclone ou phénomènes naturels reconnus d'intensité anormale soit par un arrêté conjoint du ministre chargé des forêts et du ministre chargé de l'économie constatant l'état de catastrophe naturelle, soit, lorsqu'un agent biotique est en cause, par une décision du ministre chargé des forêts.
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Le chapitre IV du titre Ier du livre II est applicable en Polynésie française, à l'exception du 4 du I de l'article L. 214-1, du 4 du II de l'article L. 214-34, des articles L. 214-39 à L. 214-41-1, de la section 5, des articles L. 214-85 à L. 214-88, et sous réserve de l'adaptation suivante :

\n
\n

A l'article L. 214-18, les mots : \" les dispositions de l'ordonnance n° 45-2710 du 2 novembre 1945 relative aux sociétés d'investissement ainsi que \" sont supprimés.

\n
\n

Pour l'application des articles L. 214-43, L. 214-148, L. 214-152, L. 214-154, L. 214-155 et L. 214-158, les références au code de commerce sont remplacées par les références aux dispositions applicables localement ayant le même objet.

\n
\n

Les articles L. 231-3 à L. 231-21 sont également applicables en Polynésie française.

\n
" } }, "LEGIARTI000022334426": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 decies H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-07-29", "DATE_DEBUT": "2010-05-08" } }, "META_COMMUN": { "ID": "LEGIARTI000022334426", "URL": "article/LEGI/ARTI/00/00/22/33/44/LEGIARTI000022334426.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 art. 112 II : les présentes dispositions s'appliquent aux dépenses payées à compter du 1er janvier 2009\n.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000481115", "#text": "Décret du 28 juin 1930", "@sens": "source", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000006847495", "@num": "5", "#text": "LOI n° 85-30 du 9 janvier 1985 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317293", "@numtexte": "85-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-09" }, { "@id": "LEGIARTI000020812538", "@num": "1", "#text": "Décret n°2009-810\n du 30 juin 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020812059", "@nortexte": "ECEL0912875D", "@numtexte": "2009-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-30" }, { "@id": "LEGIARTI000022195080", "@num": "1", "#text": "Ordonnance n°2010-462 du 6 mai 2010 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000022176680", "@nortexte": "AGRS1007353R", "@numtexte": "2010-462", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-05-06" }, { "@id": "LEGITEXT000025090496", "#text": "Décret n°2011-2067\n du 30 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060224", "@nortexte": "EFIE1130067D", "@numtexte": "2011-2067", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000047766378", "@num": "1", "#text": "Décret n°2023-524 du 29 juin 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047752685", "@nortexte": "ECOE2307758D", "@numtexte": "2023-524", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-29" }, { "@id": "LEGIARTI000026128962", "@num": "R312-4", "#text": "Code forestier (nouveau) - art. 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2. La réduction d'impôt s'applique :

a) Au prix d'acquisition de terrains en nature de bois et forêts ou de terrains nus à boiser lorsque cette acquisition, qui ne doit pas excéder 25 hectares, permet soit :

2° d'agrandir une unité de gestion pour porter sa superficie à plus de 5 hectares ;

3° de résorber une enclave.

1° l'associé doit prendre l'engagement de conserver les parts du groupement ou de la société jusqu'au 31 décembre de la quatrième année suivant celle des travaux ;

f) A la rémunération versée par le contribuable, par un groupement forestier ou une société d'épargne forestière dont le contribuable est membre, pour la réalisation d'un contrat conclu pour la gestion de bois et forêts d'une surface inférieure à 25 hectares avec un expert forestier au sens de l'article L. 171-1 du code rural et de la pêche maritime, avec une coopérative forestière ou une organisation de producteurs au sens de l'article L. 551-1 du même code ou avec l'Office national des forêts en application de l'article L. 224-6 du code forestier, sous réserve des trois conditions suivantes :

Les conditions et les modalités d'application de ces dispositions sont fixées par décret.

3. La réduction d'impôt est calculée sur la base :

b) Du prix d'acquisition ou de souscription défini au b du 2 ;

c) D'une fraction égale à 60 % du prix d'acquisition ou de souscription défini au c du 2 ;

d) Des dépenses payées mentionnées au d du 2 ;

e) De la fraction des dépenses payées mentionnées au e du 2, correspondant aux droits que le contribuable détient dans le groupement ou la société ;

a) Au titre des quatre années suivant celle du paiement des travaux et dans la même limite ;

3 ter. Le taux de la réduction d'impôt est de 25 %.

4. La réduction d'impôt s'applique pour le calcul de l'impôt dû :

a) Au titre de l'année d'acquisition des terrains mentionnés au a du 2 et de l'année d'acquisition ou de souscription des parts mentionnées aux b et c du 2 ;

c) Au titre de l'année du paiement des dépenses de rémunération mentionnées au f du 2.

Toutefois, la réduction d'impôt n'est pas reprise :

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L341-4", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191611", "@fin": "2015-07-15", "#text": "11° ter : Réduction d'impôt au titre \r\nd'investissements ou de travaux forestiers", "@debut": "2002-03-31" }, { "@id": "LEGISCTA000031535319", "@fin": "2999-01-01", "#text": "11° ter : Réduction d'impôt au titre \r\nd'investissements forestiers", "@debut": "2015-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@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": "LEGIARTI000006303248", "@fin": "2005-02-24", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303249", "@fin": "2006-01-06", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303250", "@fin": "2007-12-28", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924174", "@fin": "2008-12-29", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038593", "@fin": "2009-04-10", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549271", "@fin": "2010-05-08", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334426", "@fin": "2010-07-29", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022550557", "@fin": "2011-05-16", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024020628", "@fin": "2012-04-26", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2011-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025746371", "@fin": "2013-06-07", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2012-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518205", "@fin": "2013-07-28", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795157", "@fin": "2014-01-01", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448169", "@fin": "2014-05-30", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042165", "@fin": "2014-10-15", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029595995", "@fin": "2018-01-01", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2014-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364311", "@fin": "2020-12-31", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042912303", "@fin": "2023-01-01", "@num": "199 decies H", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. A compter de l'imposition des revenus de 2001, il est institué une réduction d'impôt sur le revenu pour les contribuables domiciliés en France au sens de l'article 4 B qui, jusqu'au 31 décembre 2013, réalisent les opérations forestières mentionnées au 2.

2. La réduction d'impôt s'applique :

a) Au prix d'acquisition de terrains en nature de bois et forêts ou de terrains nus à boiser lorsque cette acquisition, qui ne doit pas excéder 25 hectares, permet soit :

2° d'agrandir une unité de gestion pour porter sa superficie à plus de 5 hectares ;

3° de résorber une enclave.

1° l'associé doit prendre l'engagement de conserver les parts du groupement ou de la société jusqu'au 31 décembre de la quatrième année suivant celle des travaux ;

f) A la rémunération versée par le contribuable, par un groupement forestier ou une société d'épargne forestière dont le contribuable est membre, pour la réalisation d'un contrat conclu pour la gestion de bois et forêts d'une surface inférieure à vingt-cinq hectares avec un gestionnaire forestier professionnel au sens de l'article L. 224-7 du code forestier ou un expert forestier au sens de l'article L. 171-1 du code rural et de la pêche maritime, dans le cadre d'un mandat de gestion, avec une coopérative forestière ou une organisation de producteurs au sens de l'article L. 551-1 du même code ou avec l'Office national des forêts en application de l'article L. 224-6 du code forestier, sous réserve des trois conditions suivantes :

2° ces coupes doivent être cédées soit dans le cadre d'un mandat de vente avec un gestionnaire forestier professionnel ou un expert forestier, soit en exécution d'un contrat d'apport conclu avec une coopérative ou une organisation de producteurs, soit dans les conditions prescrites à l'article L. 224-6 du même code ;

g) A la cotisation versée à un assureur par le contribuable, par un groupement forestier ou une société d'épargne forestière dont le contribuable est membre pour la souscription, dans le cadre prévu par le 3° du I de l'article L. 261-1 du code forestier, d'un contrat d'assurance répondant à des conditions fixées par décret.

Les conditions et les modalités d'application de ces dispositions sont fixées par décret.

3. La réduction d'impôt est calculée sur la base :

b) Du prix d'acquisition ou de souscription défini au b du 2 ;

c) D'une fraction égale à 60 % du prix d'acquisition ou de souscription défini au c du 2 ;

d) Des dépenses payées mentionnées au d du 2 ;

e) De la fraction des dépenses payées mentionnées au e du 2, correspondant aux droits que le contribuable détient dans le groupement ou la société ;

g) De la cotisation d'assurance mentionnée au g du 2 et payée par le contribuable ou de la fraction de cette cotisation payée par le groupement forestier ou la société d'épargne forestière correspondant aux droits que le contribuable détient dans ces derniers.

La réduction d'impôt n'est pas applicable aux dépenses mentionnées aux d, e et g payées dans le cadre de l'utilisation de sommes prélevées sur un compte épargne d'assurance pour la forêt prévu au titre VI du livre II du code forestier.

Les dépenses mentionnées au g du 3 sont retenues dans la limite de 12 € par hectare assuré en 2011, de 9,6 € par hectare assuré en 2012 et de 7,2 € par hectare assuré en 2013.

Les dépenses et la fraction des dépenses mentionnées aux d, e et g du 3 sont globalement retenues dans la limite de 6 250 € pour une personne célibataire, veuve ou divorcée et de 12 500 € pour un couple marié ou les partenaires liés par un pacte civil de solidarité, soumis à une imposition commune, sous réserve pour les dépenses mentionnées au g du 2 que soit produite avec la déclaration prévue à l'article 170 l'attestation d'assurance certifiant que la propriété en nature de bois et forêts du bénéficiaire est couverte contre le risque de tempête. Lorsque ces dépenses dépassent cette limite, la fraction excédentaire des dépenses mentionnées aux d et e du 3 est retenue :

a) Au titre des quatre années suivant celle du paiement des travaux et dans la même limite ;

3 ter. Le taux de la réduction d'impôt est de 22 % à l'exception de la réduction d'impôt afférente aux dépenses prévues au g du 2 pour lesquelles ce taux est porté à 90 %.

4. La réduction d'impôt s'applique pour le calcul de l'impôt dû :

a) Au titre de l'année d'acquisition des terrains mentionnés au a du 2 et de l'année d'acquisition ou de souscription des parts mentionnées aux b et c du 2 ;

c) Au titre de l'année du paiement des dépenses de rémunération ou de la cotisation d'assurance mentionnées aux f et g du 2.

Toutefois, la réduction d'impôt n'est pas reprise :

" } }, "LEGIARTI000024042223": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L762-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-03-19", "DATE_DEBUT": "2011-05-19" } }, "META_COMMUN": { "ID": "LEGIARTI000024042223", "URL": "article/LEGI/ARTI/00/00/24/04/22/LEGIARTI000024042223.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000193847", "#text": "Loi 96-597 1996-07-02 art. 107 II", "@sens": "source", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000024023438", "@num": "175", "#text": "LOI n°2011-525\n du 17 mai 2011 - art. 175 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" }, { "@id": "LEGIARTI000035721863", "@num": "4", "#text": "Ordonnance n°2017-1432 du 4 octobre 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000035720833", "@nortexte": "ECOT1717814R", "@numtexte": "2017-1432", "@typelien": "CONCORDE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2017-10-04" }, { "@id": "LEGIARTI000006648516", "@num": "L214-1", "#text": "Code monétaire et financier - art. 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Le chapitre IV du titre Ier du livre II est applicable dans les îles Wallis et Futuna, à l'exception du 4 du I de l'article L. 214-1, du 4 du II de l'article L. 214-34, des articles L. 214-39 à L. 214-41-1, de la section 5, des articles L. 214-85 à L. 214-88, et sous réserve de l'adaptation suivante :

\n
\n

Les articles L. 231-3 à L. 231-21 sont également applicables dans les îles Wallis et Futuna.

\n
" } }, "LEGIARTI000024042232": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L752-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-03-19", "DATE_DEBUT": "2011-05-19" } }, "META_COMMUN": { "ID": "LEGIARTI000024042232", "URL": "article/LEGI/ARTI/00/00/24/04/22/LEGIARTI000024042232.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000193847", "#text": "Loi 96-597 1996-07-02 art. 107 II", "@sens": "source", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000024023438", "@num": "175", "#text": "LOI n°2011-525\n du 17 mai 2011 - art. 175 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" }, { "@id": "LEGIARTI000035721863", "@num": "4", "#text": "Ordonnance n°2017-1432 du 4 octobre 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000035720833", "@nortexte": "ECOT1717814R", "@numtexte": "2017-1432", "@typelien": "CONCORDE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2017-10-04" }, { "@id": "LEGIARTI000006648516", "@num": "L214-1", "#text": "Code monétaire et financier - art. L214-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020179003", "@num": "L214-148", "#text": "Code monétaire et financier - art. L214-148", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020179011", "@num": "L214-152", "#text": "Code monétaire et financier - art. L214-152", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020179015", "@num": "L214-154", "#text": "Code monétaire et financier - art. L214-154", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020179017", "@num": "L214-155", "#text": "Code monétaire et financier - art. L214-155", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020179025", "@num": "L214-158", "#text": "Code monétaire et financier - art. L214-158", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649060", "@num": "L214-18", "#text": "Code monétaire et financier - art. L214-18", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649514", "@num": "L214-34", "#text": "Code monétaire et financier - art. L214-34", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649989", "@num": "L214-39", "#text": "Code monétaire et financier - art. L214-39", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650074", "@num": "L214-41-1", "#text": "Code monétaire et financier - art. L214-41-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650168", "@num": "L214-43", "#text": "Code monétaire et financier - art. L214-43", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651055", "@num": "L214-88", "#text": "Code monétaire et financier - art. L214-88", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652022", "@num": "L231-21", "#text": "Code monétaire et financier - art. L231-21", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651981", "@num": "L231-3", "#text": "Code monétaire et financier - art. L231-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185034", "@fin": "2022-02-26", "#text": "Sous-section 4 : Les placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170773", "@fin": "2022-02-26", "#text": "Section 1 : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154755", "@fin": "2022-02-26", "#text": "Chapitre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140196", "@fin": "2022-02-26", "#text": "Titre V : Dispositions applicables en Polynésie française", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006124131", "@fin": "2022-02-26", "#text": "Livre VII : Régime de l'outre-mer", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006665511", "@fin": "2004-08-21", "@num": "L752-6", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006665512", "@fin": "2005-05-07", "@num": "L752-6", "@etat": "MODIFIE", "@debut": "2004-08-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006665513", "@fin": "2005-10-14", "@num": "L752-6", "@etat": "MODIFIE", "@debut": "2005-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006665514", "@fin": "2006-07-29", "@num": "L752-6", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006665515", "@fin": "2009-07-24", "@num": "L752-6", "@etat": "MODIFIE", "@debut": "2006-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020892962", "@fin": "2011-05-19", "@num": "L752-6", "@etat": "MODIFIE", "@debut": "2009-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024042232", "@fin": "2016-03-19", "@num": "L752-6", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032255935", "@fin": "2016-12-11", "@num": "L752-6", "@etat": "MODIFIE", "@debut": "2016-03-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033614773", "@fin": "2018-01-03", "@num": "L752-6", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000035044195", "@fin": "2017-10-06", "@num": "L752-6", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035727082", "@fin": "2019-05-24", "@num": "L752-6", "@etat": "MODIFIE", "@debut": "2018-01-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038614768", "@fin": "2019-07-19", "@num": "L752-6", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038782485", "@fin": "2019-10-23", "@num": "L752-6", "@etat": "MODIFIE", "@debut": "2019-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039261532", "@fin": "2020-12-31", "@num": "L752-6", "@etat": "MODIFIE", "@debut": "2019-10-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042912949", "@fin": "2022-02-26", "@num": "L752-6", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

\n
\n
\n

Les articles L. 231-3 à L. 231-21 sont également applicables en Polynésie française.

\n
" } }, "LEGIARTI000024042250": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L742-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-03-19", "DATE_DEBUT": "2011-05-19" } }, "META_COMMUN": { "ID": "LEGIARTI000024042250", "URL": "article/LEGI/ARTI/00/00/24/04/22/LEGIARTI000024042250.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000193847", "#text": "Loi 96-597 1996-07-02 art. 107 II", "@sens": "source", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000019835896", "@num": "1", "#text": "Ordonnance n° 2008-1233\n du 28 novembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019830670", "@nortexte": "ECET0822387R", "@numtexte": "2008-1233", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-11-28" }, { "@id": "LEGIARTI000024023438", "@num": "175", "#text": "LOI n°2011-525\n du 17 mai 2011 - art. 175 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" }, { "@id": "LEGIARTI000035721863", "@num": "4", "#text": "Ordonnance n°2017-1432 du 4 octobre 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000035720833", "@nortexte": "ECOT1717814R", "@numtexte": "2017-1432", "@typelien": "CONCORDE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2017-10-04" }, { "@id": "LEGIARTI000006648516", "@num": "L214-1", "#text": "Code monétaire et financier - art. L214-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649514", "@num": "L214-34", "#text": "Code monétaire et financier - art. L214-34 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649989", "@num": "L214-39", "#text": "Code monétaire et financier - art. L214-39 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651981", "@num": "L231-3", "#text": "Code monétaire et financier - art. L231-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184996", "@fin": "2022-02-26", "#text": "Sous-section 4 : Les placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170750", "@fin": "2008-11-30", "#text": "Section unique : Les instruments financiers", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000019858863", "@fin": "2022-02-26", "#text": "Section 1 : Les instruments financiers", "@debut": "2008-11-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154748", "@fin": "2022-02-26", "#text": "Chapitre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140189", "@fin": "2022-02-26", "#text": "Titre IV : Dispositions applicables en Nouvelle-Calédonie", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006124131", "@fin": "2022-02-26", "#text": "Livre VII : Régime de l'outre-mer", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006664055", "@fin": "2004-08-21", "@num": "L742-6", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006664056", "@fin": "2005-05-07", "@num": "L742-6", "@etat": "MODIFIE", "@debut": "2004-08-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006664057", "@fin": "2007-06-01", "@num": "L742-6", "@etat": "MODIFIE", "@debut": "2005-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006664058", "@fin": "2008-11-30", "@num": "L742-6", "@etat": "MODIFIE", "@debut": "2007-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019858827", "@fin": "2011-05-19", "@num": "L742-6", "@etat": "MODIFIE", "@debut": "2008-11-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024042250", "@fin": "2016-03-19", "@num": "L742-6", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032255753", "@fin": "2016-12-11", "@num": "L742-6", "@etat": "MODIFIE", "@debut": "2016-03-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033614829", "@fin": "2018-01-03", "@num": "L742-6", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000035044180", "@fin": "2017-10-06", "@num": "L742-6", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035727097", "@fin": "2019-05-24", "@num": "L742-6", "@etat": "MODIFIE", "@debut": "2018-01-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038614777", "@fin": "2019-07-19", "@num": "L742-6", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038782500", "@fin": "2019-10-23", "@num": "L742-6", "@etat": "MODIFIE", "@debut": "2019-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039261547", "@fin": "2020-12-31", "@num": "L742-6", "@etat": "MODIFIE", "@debut": "2019-10-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042912964", "@fin": "2022-02-26", "@num": "L742-6", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le chapitre IV du titre Ier du livre II est applicable en Nouvelle-Calédonie, à l'exception du 4° du I de l'article L. 214-1, du 4° du II de l'article L. 214-34, des articles L. 214-39 à L. 214-41-1, de la section 5, des articles L. 214-85 à L. 214-88, et sous réserve de l'adaptation suivante :

Les articles L. 231-3 à L. 231-21 sont également applicables en Nouvelle-Calédonie.

\n
" } }, "LEGIARTI000025624897": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 ZZ quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-31", "DATE_DEBUT": "2012-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025624897", "URL": "article/LEGI/ARTI/00/00/25/62/48/LEGIARTI000025624897.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025604233", "@num": "25", "#text": "Décret n°2012-431 du 29 mars 2012 - art. 25", "@sens": "cible", "@cidtexte": "JORFTEXT000025596082", "@nortexte": "EFIE1129558D", "@numtexte": "2012-431", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-29" }, { "@id": "LEGIARTI000006303527", "@num": "217 terdecies", "#text": "Code général des impôts, CGI. - art. 217 terdecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162198", "@fin": "2999-01-01", "#text": "Section XIV : Amortissement exceptionnel pour la souscription de parts de sociétés d'épargne forestière", "@debut": "2002-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146815", "@fin": "2999-01-01", "#text": "Chapitre I bis : Impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298368", "@fin": "2012-04-01", "@num": "46 quater-0 ZZ quater", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025624897", "@fin": "2013-07-31", "@num": "46 quater-0 ZZ quater", "@etat": "MODIFIE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000027799333", "@fin": "2020-07-25", "@num": "46 quater-0 ZZ quater", "@etat": "PERIME", "@debut": "2013-07-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I.-Pour bénéficier de l'avantage fiscal prévu à l'article 217 terdecies du code général des impôts, le souscripteur au capital d'une société d'épargne forestière doit joindre à sa déclaration de résultats un relevé délivré par cette société et comprenant :
\n
a) La raison sociale et l'adresse de la société ;
\n
b) L'identité et l'adresse du souscripteur ;
\n
c) Le nombre et le numéro des parts souscrites, le montant et leur date de souscription ;
\n
d) La date et le montant des versements effectués au titre de la souscription de parts ;
\n
e) Le cas échéant, le nombre et les numéros des titres cédés par les détenteurs de parts ainsi que le montant et les dates de cession.
\n
Ce relevé est établi sur papier libre conformément au modèle fixé par l'administration.
\n
II.-Le relevé mentionné au I est complété par une attestation fournie par la société indiquant qu'elle respecte les dispositions prévues aux articles L. 214-85 et L. 214-87 du code monétaire et financier.
\n
Cette attestation doit également être jointe à sa déclaration de résultats par le souscripteur au capital d'une société d'épargne forestière.
\n
III.-Lorsque les parts cédées au cours d'un exercice ont été souscrites depuis moins de huit ans par le cédant ou lorsque la société d'épargne forestière est dissoute ou cesse de respecter les dispositions prévues aux articles L. 214-85 et L. 214-87 du code monétaire et financier, elle adresse, dans les deux mois suivant l'un de ces événements, à la direction départementale ou, le cas échéant, régionale des finances publiques du domicile des souscripteurs concernés le relevé mentionné au I ou un duplicata de ce relevé.
\n
" } }, "LEGIARTI000025746371": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 decies H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-06-07", "DATE_DEBUT": "2012-04-26" } }, "META_COMMUN": { "ID": "LEGIARTI000025746371", "URL": "article/LEGI/ARTI/00/00/25/74/63/LEGIARTI000025746371.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000481115", "#text": "Décret du 28 juin 1930", "@sens": "source", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000006847495", "@num": "5", "#text": "LOI n° 85-30 du 9 janvier 1985 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317293", "@numtexte": "85-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-09" }, { "@id": "LEGIARTI000020812538", "@num": "1", "#text": "Décret n°2009-810\n du 30 juin 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020812059", "@nortexte": "ECEL0912875D", "@numtexte": "2009-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-30" }, { "@id": "LEGITEXT000025090496", "#text": "Décret n°2011-2067\n du 30 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060224", "@nortexte": "EFIE1130067D", "@numtexte": "2011-2067", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000025744568", "@num": "1", "#text": "Décret n°2012-547\n du 23 avril 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000025743483", "@nortexte": "EFIE1204479D", "@numtexte": "2012-547", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-23" }, { "@id": "LEGIARTI000047766378", "@num": "1", "#text": "Décret n°2023-524 du 29 juin 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047752685", "@nortexte": "ECOE2307758D", "@numtexte": "2023-524", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-29" }, { "@id": "LEGIARTI000026128962", "@num": "R312-4", "#text": "Code forestier (nouveau) - art. R312-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311578", "@num": "1398", "#text": "Code général des impôts, CGI. - art. 1398", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047810819", "@num": "200 quindecies", "#text": "Code général des impôts, CGI. - art. 200 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302201", "@num": "4 B", "#text": "Code général des impôts, CGI. - art. 4 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033075540", "@num": "46 AGJ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AGJ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047768522", "@num": "46 AGH", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047768511", "@num": "46 AGI", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGI (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047768498", "@num": "46 AGK", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022317874", "@num": "R214-147", "#text": "Code monétaire et financier - art. R214-147 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797870", "@num": "R214-164", "#text": "Code monétaire et financier - art. R214-164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006582195", "@num": "L171-1", "#text": "Code rural - art. L171-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584368", "@num": "L551-1", "#text": "Code rural - art. L551-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610656", "@num": "L224-6", "#text": "Code forestier - art. L224-6", "@sens": "source", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022549927", "@num": "L224-7", "#text": "Code forestier - art. L224-7", "@sens": "source", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610240", "@num": "L4", "#text": "Code forestier - art. L4", "@sens": "source", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610242", "@num": "L6", "#text": "Code forestier - art. L6", "@sens": "source", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610246", "@num": "L8", "#text": "Code forestier - art. L8", "@sens": "source", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651044", "@num": "L214-87", "#text": "Code monétaire et financier - art. L214-87", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742597", "@num": "L341-4", "#text": "Code de la sécurité sociale. - art. L341-4", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191611", "@fin": "2015-07-15", "#text": "11° ter : Réduction d'impôt au titre \r\nd'investissements ou de travaux forestiers", "@debut": "2002-03-31" }, { "@id": "LEGISCTA000031535319", "@fin": "2999-01-01", "#text": "11° ter : Réduction d'impôt au titre \r\nd'investissements forestiers", "@debut": "2015-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@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": "LEGIARTI000006303248", "@fin": "2005-02-24", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303249", "@fin": "2006-01-06", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303250", "@fin": "2007-12-28", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924174", "@fin": "2008-12-29", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038593", "@fin": "2009-04-10", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549271", "@fin": "2010-05-08", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334426", "@fin": "2010-07-29", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022550557", "@fin": "2011-05-16", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024020628", "@fin": "2012-04-26", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2011-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025746371", "@fin": "2013-06-07", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2012-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518205", "@fin": "2013-07-28", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795157", "@fin": "2014-01-01", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448169", "@fin": "2014-05-30", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042165", "@fin": "2014-10-15", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029595995", "@fin": "2018-01-01", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2014-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364311", "@fin": "2020-12-31", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042912303", "@fin": "2023-01-01", "@num": "199 decies H", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. A compter de l'imposition des revenus de 2001, il est institué une réduction d'impôt sur le revenu pour les contribuables domiciliés en France au sens de l'article 4 B qui, jusqu'au 31 décembre 2013, réalisent les opérations forestières mentionnées au 2.

2. La réduction d'impôt s'applique :

a) Au prix d'acquisition de terrains en nature de bois et forêts ou de terrains nus à boiser lorsque cette acquisition, qui ne doit pas excéder 25 hectares, permet soit :

2° d'agrandir une unité de gestion pour porter sa superficie à plus de 5 hectares ;

3° de résorber une enclave.

1° l'associé doit prendre l'engagement de conserver les parts du groupement ou de la société jusqu'au 31 décembre de la quatrième année suivant celle des travaux ;

f) A la rémunération versée par le contribuable, par un groupement forestier ou une société d'épargne forestière dont le contribuable est membre, pour la réalisation d'un contrat conclu pour la gestion de bois et forêts d'une surface inférieure à vingt-cinq hectares avec un gestionnaire forestier professionnel au sens de l'article L. 224-7 du code forestier ou un expert forestier au sens de l'article L. 171-1 du code rural et de la pêche maritime, dans le cadre d'un mandat de gestion, avec une coopérative forestière ou une organisation de producteurs au sens de l'article L. 551-1 du même code ou avec l'Office national des forêts en application de l'article L. 224-6 du code forestier, sous réserve des trois conditions suivantes :

Les conditions et les modalités d'application de ces dispositions sont fixées par décret.

3. La réduction d'impôt est calculée sur la base :

b) Du prix d'acquisition ou de souscription défini au b du 2 ;

c) D'une fraction égale à 60 % du prix d'acquisition ou de souscription défini au c du 2 ;

d) Des dépenses payées mentionnées au d du 2 ;

e) De la fraction des dépenses payées mentionnées au e du 2, correspondant aux droits que le contribuable détient dans le groupement ou la société ;

Les dépenses mentionnées au g du 3 sont retenues dans la limite de 12 € par hectare assuré en 2011, de 9,6 € par hectare assuré en 2012 et de 7,2 € par hectare assuré en 2013.

a) Au titre des quatre années suivant celle du paiement des travaux et dans la même limite ;

3 ter. Le taux de la réduction d'impôt est de 18 % à l'exception de la réduction d'impôt afférente aux dépenses prévues au g du 2 pour lesquelles ce taux est porté à 76 %.

4. La réduction d'impôt s'applique pour le calcul de l'impôt dû :

a) Au titre de l'année d'acquisition des terrains mentionnés au a du 2 et de l'année d'acquisition ou de souscription des parts mentionnées aux b et c du 2 ;

c) Au titre de l'année du paiement des dépenses de rémunération ou de la cotisation d'assurance mentionnées aux f et g du 2.

Toutefois, la réduction d'impôt n'est pas reprise :

" } }, "LEGIARTI000027518205": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 decies H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-28", "DATE_DEBUT": "2013-06-07" } }, "META_COMMUN": { "ID": "LEGIARTI000027518205", "URL": "article/LEGI/ARTI/00/00/27/51/82/LEGIARTI000027518205.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des articles 1er à 8 de l'ordonnance n° 2012-92 du 26 janvier 2012.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000481115", "#text": "Décret du 28 juin 1930", "@sens": "source", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000006847495", "@num": "5", "#text": "LOI n° 85-30 du 9 janvier 1985 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317293", "@numtexte": "85-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-09" }, { "@id": "LEGIARTI000020812538", "@num": "1", "#text": "Décret n°2009-810\n du 30 juin 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020812059", "@nortexte": "ECEL0912875D", "@numtexte": "2009-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-30" }, { "@id": "LEGITEXT000025090496", "#text": "Décret n°2011-2067\n du 30 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060224", "@nortexte": "EFIE1130067D", "@numtexte": "2011-2067", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000027507241", "@num": "1", "#text": "Décret n°2013-463\n du 3 juin 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027506377", "@nortexte": "EFIE1308352D", "@numtexte": "2013-463", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-03" }, { "@id": "LEGIARTI000047766378", "@num": "1", "#text": "Décret n°2023-524 du 29 juin 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047752685", "@nortexte": "ECOE2307758D", "@numtexte": "2023-524", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-29" }, { "@id": "LEGIARTI000026128962", "@num": "R312-4", "#text": "Code forestier (nouveau) - art. 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L352-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191611", "@fin": "2015-07-15", "#text": "11° ter : Réduction d'impôt au titre \r\nd'investissements ou de travaux forestiers", "@debut": "2002-03-31" }, { "@id": "LEGISCTA000031535319", "@fin": "2999-01-01", "#text": "11° ter : Réduction d'impôt au titre \r\nd'investissements forestiers", "@debut": "2015-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@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": "LEGIARTI000006303248", "@fin": "2005-02-24", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303249", "@fin": "2006-01-06", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303250", "@fin": "2007-12-28", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924174", "@fin": "2008-12-29", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038593", "@fin": "2009-04-10", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549271", "@fin": "2010-05-08", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334426", "@fin": "2010-07-29", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022550557", "@fin": "2011-05-16", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024020628", "@fin": "2012-04-26", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2011-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025746371", "@fin": "2013-06-07", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2012-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518205", "@fin": "2013-07-28", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795157", "@fin": "2014-01-01", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448169", "@fin": "2014-05-30", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042165", "@fin": "2014-10-15", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029595995", "@fin": "2018-01-01", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2014-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364311", "@fin": "2020-12-31", "@num": "199 decies H", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042912303", "@fin": "2023-01-01", "@num": "199 decies H", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. A compter de l'imposition des revenus de 2001, il est institué une réduction d'impôt sur le revenu pour les contribuables domiciliés en France au sens de l'article 4 B qui, jusqu'au 31 décembre 2013, réalisent les opérations forestières mentionnées au 2.

2. La réduction d'impôt s'applique :

a) Au prix d'acquisition de terrains en nature de bois et forêts ou de terrains nus à boiser lorsque cette acquisition, qui ne doit pas excéder 25 hectares, permet soit :

2° d'agrandir une unité de gestion pour porter sa superficie à plus de 5 hectares ;

3° de résorber une enclave.

Toutefois, lorsque les terrains boisés possédés et acquis par le contribuable ne remplissent pas les conditions minimales de surface fixées par les articles L. 312-1 et L. 122-4 du code forestier pour faire agréer et appliquer à ceux-ci un plan simple de gestion, le propriétaire doit leur appliquer un autre document de gestion durable prévu par l'article L. 122-3 du même code dans les mêmes conditions que celles prévues ci-dessus pour le cas où un plan simple de gestion peut être appliqué.

d) Aux dépenses de travaux forestiers effectués dans une propriété lorsqu'elle constitue une unité de gestion d'au moins 10 hectares d'un seul tenant et qu'elle présente l'une des garanties de gestion durable prévues aux articles L. 124-1 à L. 124-3 8 du code forestier, sous réserve des deux conditions suivantes :

2° les travaux de plantation doivent être effectués avec des graines et des plants forestiers conformes aux prescriptions des arrêtés régionaux relatifs aux aides de l'Etat à l'investissement forestier pris conformément au chapitre III du titre V de la partie réglementaire du même code ;

e) Aux dépenses de travaux forestiers payées par un groupement forestier ou une société d'épargne forestière dont le contribuable est membre, lorsque la propriété du groupement ou de la société sur laquelle sont réalisés les travaux constitue une unité de gestion d'au moins 10 hectares d'un seul tenant et qu'elle présente l'une des garanties de gestion durable prévues aux articles L. 124-1 à L. 124-3 du même code, sous réserve des trois conditions suivantes :

1° l'associé doit prendre l'engagement de conserver les parts du groupement ou de la société jusqu'au 31 décembre de la quatrième année suivant celle des travaux ;

3° les travaux de plantation doivent être effectués avec des graines et des plants forestiers conformes aux prescriptions des arrêtés régionaux relatifs aux aides de l'Etat à l'investissement forestier pris conformément au chapitre III du titre V de la partie réglementaire du même code ;

f) A la rémunération versée par le contribuable, par un groupement forestier ou une société d'épargne forestière dont le contribuable est membre, pour la réalisation d'un contrat conclu pour la gestion de bois et forêts d'une surface inférieure à vingt-cinq hectares avec un gestionnaire forestier professionnel au sens de l'article L. 315-1 du code forestier ou un expert forestier au sens de l'article L. 171-1 du code rural et de la pêche maritime, dans le cadre d'un mandat de gestion, avec une coopérative forestière ou une organisation de producteurs au sens de l'article L. 551-1 du même code ou avec l'Office national des forêts en application de l'article L. 315-2 du code forestier, sous réserve des trois conditions suivantes :

g) A la cotisation versée à un assureur par le contribuable, par un groupement forestier ou une société d'épargne forestière dont le contribuable est membre pour la souscription, dans le cadre prévu par le 3° de l'article L. 352-1 du code forestier, d'un contrat d'assurance répondant à des conditions fixées par décret.

Les conditions et les modalités d'application de ces dispositions sont fixées par décret.

3. La réduction d'impôt est calculée sur la base :

b) Du prix d'acquisition ou de souscription défini au b du 2 ;

c) D'une fraction égale à 60 % du prix d'acquisition ou de souscription défini au c du 2 ;

d) Des dépenses payées mentionnées au d du 2 ;

e) De la fraction des dépenses payées mentionnées au e du 2, correspondant aux droits que le contribuable détient dans le groupement ou la société ;

Les dépenses mentionnées au g du 3 sont retenues dans la limite de 12 € par hectare assuré en 2011, de 9,6 € par hectare assuré en 2012 et de 7,2 € par hectare assuré en 2013.

a) Au titre des quatre années suivant celle du paiement des travaux et dans la même limite ;

3 ter. Le taux de la réduction d'impôt est de 18 % à l'exception de la réduction d'impôt afférente aux dépenses prévues au g du 2 pour lesquelles ce taux est porté à 76 %.

4. La réduction d'impôt s'applique pour le calcul de l'impôt dû :

a) Au titre de l'année d'acquisition des terrains mentionnés au a du 2 et de l'année d'acquisition ou de souscription des parts mentionnées aux b et c du 2 ;

c) Au titre de l'année du paiement des dépenses de rémunération ou de la cotisation d'assurance mentionnées aux f et g du 2.

Toutefois, la réduction d'impôt n'est pas reprise :

" } }, "LEGIARTI000028377671": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "422-125", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2013-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000028377671", "URL": "article/LEGI/ARTI/00/00/28/37/76/LEGIARTI000028377671.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032789918", "@num": "423-40", "#text": "Arrêté du 12 novembre 2004 - art. 423-40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028348598", "#text": "Arrêté du 11 décembre 2013 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000028346019", "@nortexte": "EFIT1329217A", "@typelien": "CREE", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-11" }, { "@id": "LEGIARTI000006649542", "@num": "L214-35", "#text": "Code monétaire et financier - art. L214-35", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025433218", "@fin": "2013-12-21", "#text": "Section 3 : Fonctionnement", "@debut": "2004-11-25" }, { "@id": "LEGISCTA000028422717", "@fin": "2999-01-01", "#text": "Section 3 : Organismes de placement collectif immobilier", "@debut": "2013-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025413299", "@fin": "2013-12-21", "#text": "Chapitre II : Sociétés civiles de placement immobilier", "@debut": "2004-11-25" }, { "@id": "LEGISCTA000028423047", "@fin": "2999-01-01", "#text": "Chapitre II : Fonds ouverts à des investisseurs non professionnels", "@debut": "2013-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025413161", "@fin": "2013-12-21", "#text": "TITRE II : Autres organismes de placement collectif", "@debut": "2004-11-25" }, { "@id": "LEGISCTA000028423172", "@fin": "2999-01-01", "#text": "TITRE II : FIA", "@debut": "2013-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025399890", "@fin": "2999-01-01", "#text": "LIVRE IV : Produits d'épargne collective", "@debut": "2004-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025347548", "@fin": "2999-01-01", "#text": "REGLEMENT GENERAL DE L'AUTORITE DES MARCHES FINANCIERS (RGAMF)", "@debut": "2004-11-25" } ] }, "@cid": "JORFTEXT000000606599", "@nor": "ECOT0420062A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 12 novembre 2004 portant homologation des livres II à VI du règlement général de l'Autorité des marchés financiers", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000606599", "@c_titre_court": "Arrêté du 12 novembre 2004" }, { "@fin": "2999-01-01", "#text": "Arrêté du 12 novembre 2004 portant homologation des livres II à VI du règlement général de l'Autorité des marchés financiers (RGAMF)", "@debut": "2004-11-25", "@id_txt": "LEGITEXT000022441606", "@c_titre_court": "Arrêté du 12 novembre 2004" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "2004-11-24", "@date_signature": "2004-11-12" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028377671", "@fin": "2999-01-01", "@num": "422-125", "@etat": "VIGUEUR", "@debut": "2013-12-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'agrément d'un OPCI, prévu à l'article L. 214-35 du code monétaire et financier, et, le cas échéant, l'agrément de chaque compartiment, prévu à l'article L. 214-85 du même code, sont soumis à la procédure mentionnée au I de l'article 422-7, lorsqu'il s'agit d'une SPPICAV, et à la procédure mentionnée au I de l'article 422-11, lorsqu'il s'agit d'un FPI.

" } }, "LEGIARTI000046112081": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-03-19" } }, "META_COMMUN": { "ID": "LEGIARTI000046112081", "URL": "article/LEGI/ARTI/00/00/46/11/20/LEGIARTI000046112081.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006301639", "@num": "30", "#text": "Loi n° 84-148 du 1 mars 1984 - art. 30 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "LEGIARTI000006356116", "@num": "33", "#text": "Décret n°85-295 du 1 mars 1985 - art. 33 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000516041", "@numtexte": "85-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-01" }, { "@id": "LEGIARTI000006465770", "@num": "L34-1", "#text": "Code des postes et des communications électroni... - art. L34-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070987", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035428767", "@num": "D532-20", "#text": "Code monétaire et financier - art. D532-20 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035428775", "@num": "D532-23-1", "#text": "Code monétaire et financier - art. D532-23-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039408740", "@num": "D54-10-5", "#text": "Code monétaire et financier - art. D54-10-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024419891", "@num": "L214-1-1", "#text": "Code monétaire et financier - art. L214-1-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024420353", "@num": "L214-10-1", "#text": "Code monétaire et financier - art. L214-10-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651887", "@num": "L214-125", "#text": "Code monétaire et financier - art. L214-125 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651897", "@num": "L214-133", "#text": "Code monétaire et financier - art. L214-133 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651904", "@num": "L214-139", "#text": "Code monétaire et financier - art. L214-139 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651909", "@num": "L214-143", "#text": "Code monétaire et financier - art. L214-143 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020179003", "@num": "L214-148", "#text": "Code monétaire et financier - art. L214-148 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649001", "@num": "L214-15", "#text": "Code monétaire et financier - art. L214-15 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020179011", "@num": "L214-152", "#text": "Code monétaire et financier - art. L214-152 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030994865", "@num": "L214-162-5", "#text": "Code monétaire et financier - art. L214-162-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027780357", "@num": "L214-163", "#text": "Code monétaire et financier - art. L214-163 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027785295", "@num": "L214-191", "#text": "Code monétaire et financier - art. L214-191 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027764347", "@num": "L214-24-24", "#text": "Code monétaire et financier - art. L214-24-24 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027764401", "@num": "L214-24-31", "#text": "Code monétaire et financier - art. L214-24-31 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027764550", "@num": "L214-24-40", "#text": "Code monétaire et financier - art. L214-24-40 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027764625", "@num": "L214-24-48", "#text": "Code monétaire et financier - art. L214-24-48 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649305", "@num": "L214-27", "#text": "Code monétaire et financier - art. L214-27 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648624", "@num": "L214-3", "#text": "Code monétaire et financier - art. L214-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649542", "@num": "L214-35", "#text": "Code monétaire et financier - art. L214-35 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024420124", "@num": "L214-7-2", "#text": "Code monétaire et financier - art. L214-7-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024420233", "@num": "L214-8-6", "#text": "Code monétaire et financier - art. L214-8-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650920", "@num": "L214-85", "#text": "Code monétaire et financier - art. L214-85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651034", "@num": "L214-86", "#text": "Code monétaire et financier - art. L214-86 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654261", "@num": "L452-1", "#text": "Code monétaire et financier - art. L452-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006657414", "@num": "L532-10", "#text": "Code monétaire et financier - art. L532-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006657368", "@num": "L532-9", "#text": "Code monétaire et financier - art. L532-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038509574", "@num": "L54-10-3", "#text": "Code monétaire et financier - art. L54-10-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037520592", "@num": "L621-10-2", "#text": "Code monétaire et financier - art. L621-10-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027758881", "@num": "L621-13-2", "#text": "Code monétaire et financier - art. L621-13-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027771434", "@num": "L621-13-3", "#text": "Code monétaire et financier - art. L621-13-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006660420", "@num": "L621-18", "#text": "Code monétaire et financier - art. L621-18 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006660280", "@num": "L621-8", "#text": "Code monétaire et financier - art. L621-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006661090", "@num": "L621-8-1", "#text": "Code monétaire et financier - art. L621-8-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006661098", "@num": "L621-8-2", "#text": "Code monétaire et financier - art. L621-8-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006685803", "@num": "R532-12", "#text": "Code monétaire et financier - art. R532-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006685813", "@num": "R532-13", "#text": "Code monétaire et financier - art. R532-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006686068", "@num": "R532-24", "#text": "Code monétaire et financier - art. R532-24 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006686084", "@num": "R532-25", "#text": "Code monétaire et financier - art. R532-25 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027775614", "@num": "R532-25-1", "#text": "Code monétaire et financier - art. R532-25-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006686183", "@num": "R532-28", "#text": "Code monétaire et financier - art. R532-28 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006686196", "@num": "R532-29", "#text": "Code monétaire et financier - art. R532-29 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027775637", "@num": "R532-30", "#text": "Code monétaire et financier - art. R532-30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006685706", "@num": "R532-6", "#text": "Code monétaire et financier - art. R532-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "article L. 621-20-3 du code monétaire et financier", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000045374196", "@nor": "AMFP2208643S", "@num": "745", "@nature": "DECISION", "@autorite": "AUTORITE DES MARCHES FINANCIERS", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décision n° 745 du 15 mars 2022 portant délégation du collège de l'Autorité des marchés financiers", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000045374196", "@c_titre_court": "Décision n°745 du 15 mars 2022" }, { "@fin": "2022-04-19", "#text": "Décision n° 745 du 15 mars 2022 portant délégation du collège de l'Autorité des marchés financiers", "@debut": "2022-03-19", "@id_txt": "LEGITEXT000046112073", "@c_titre_court": "Décision n°745 du 15 mars 2022" } ], "@date_publi": "2022-03-18", "@date_signature": "2022-03-15", "@num_parution_jo": "0065" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046112081", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "2022-03-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000045374204", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Il est donné délégation au président de l'Autorité des marchés financiers, pour prendre les décisions à caractère individuel suivantes :
Décisions relatives aux émetteurs :

\n
- le report de la date de clôture d'une offre publique en application des articles 231-30 et 231-34 du règlement général de l'Autorité des marchés financiers ;
- les décisions prises en application de l'article 261-1-1 du règlement général de l'Autorité des marchés financiers concernant la nomination d'un expert indépendant ;
- les décisions prises en application de l'article L. 621-18 du code monétaire et financier ;
- la délivrance des visas et l'enregistrement des documents établis en application de l'article L. 621-8 du code monétaire et financier ainsi que les décisions prises en application des articles L. 621-8-1 et L. 621-8-2 du code monétaire et financier ;
- l'avis favorable donné au ministre chargé de l'économie avant que ce dernier procède à la nomination des commissaires aux comptes des établissements publics de l'Etat dont les titres sont admis aux négociations sur un marché réglementé, en application de l'article 30 de la loi n° 84-148 du 1er mars 1984 et de l'article 33 du décret n° 85-295 du 1er mars 1985 ;
- l'avis favorable concernant l'agrément des associations ayant pour objet statutaire explicite la défense des investisseurs en titres financiers ou en produits financiers, pris en application de l'article L. 452-1 du code monétaire et financier.

\n
Décisions relatives aux prestataires :

\n
- les décisions favorables prises en application des articles 5 et 6 du règlement (UE) n° 2015/760 du Parlement européen et du Conseil du 29 avril 2015 relatif aux fonds européens d'investissement à long terme ;
- les décisions favorables concernant les placements collectifs prises en application des articles L. 214-1-1, L. 214-3, L. 214-7-2, L. 214-8-6, L. 214-15, L. 214-24-24, L. 214-24-31, L. 214-24-40, L. 214-24-48, L. 214-27, L. 214-35, L. 214-85, L. 214-133, L. 214-139, L. 214-143, L. 214-148, L. 214-152, L. 214-162-5, L. 214-163 et L. 214-191 du code monétaire et financier ainsi que des articles 422-235 et 422-247 du règlement général de l'Autorité des marchés financiers ;
- les décisions favorables concernant l'agrément des OPCVM et des FIA en tant que fonds monétaires prises en application des articles 4 et 5 du règlement (UE) 2017/1131 du Parlement européen et du Conseil du 14 juin 2017 ;
- les décisions favorables concernant les sociétés civiles de placement immobilier et les sociétés d'épargne forestière prises en application des articles L. 214-86 et L. 214-125 du code monétaire et financier ;
- les décisions prises en application des articles L. 621-13-2 et L. 621-13-3 du code monétaire et financier ;
- les décisions prises en application de l'article L. 621-20-3 du code monétaire et financier ;
- les décisions, prises en application de l'article R. 532-12 du code monétaire et financier, de prolonger le délai pour notifier la décision concernant une demande d'agrément en qualité de société de gestion de portefeuille ;
- les décisions, prises en application de l'article R. 532-13 du code monétaire et financier, de prolonger le délai imparti à l'Autorité des marchés financiers pour se prononcer sur la modification apportée aux conditions auxquelles était subordonné l'agrément délivré à une société de gestion de portefeuille ;
- les décisions prises en application des articles R. 532-24, R. 532-25, R. 532-25-1, R. 532-28, R. 532-29 et R. 532-30 du code monétaire et financier ;
- les décisions prises en application des articles D. 532-20 et D. 532-23-1 du code monétaire et financier ;
- les décisions favorables concernant les modifications des caractéristiques du dossier d'agrément des sociétés de gestion de portefeuille prises en application des articles 321-4, 316-5 et 321-154 du règlement général de l'Autorité des marchés financiers ;
- en ce qui concerne les sociétés de gestion de portefeuille déjà agréées par l'Autorité des marchés financiers, les décisions d'extension d'agrément prises en application de l'article L. 532-9 du code monétaire et financier ;
- les décisions concernant les cartes professionnelles prises en application des articles 312-29, 321-62, 318-29 et 321-154, du règlement général de l'Autorité des marchés financiers ;
- les décisions favorables concernant les modifications des caractéristiques du dossier d'agrément des sociétés de gestion prises en application de l'article 321-42 du règlement général de l'Autorité des marchés financiers dans sa rédaction antérieure à l'arrêté du 8 août 2013 portant homologation de modifications du règlement général de l'Autorité des marchés financiers ;
- le retrait de l'agrément d'une société de gestion de portefeuille à sa demande en application de l'article L. 532-10 du code monétaire et financier ;
- les décisions d'autorisation de commercialisation de parts ou actions de FIA à des clients non professionnels, prises en application de l'article 421-13 du règlement général de l'Autorité des marchés financiers ;
- les décisions d'autorisation à la commercialisation, sans passeport, prises en application de l'article 421-13-1 du règlement général de l'Autorité des marchés financiers ;
- les décisions favorables concernant les projets de modification des éléments pris en compte lors de l'agrément d'un prestataire de services d'investissement autre qu'une société de gestion de portefeuille prises en application de l'article R. 532-6 du code monétaire et financier ;
- les décisions d'enregistrement prises en application de l'article 14 du règlement (UE) n° 345/2013 du Parlement européen et du Conseil du 17 avril 2013 relatif aux fonds de capital-risque européens ;
- les décisions d'enregistrement prises en application de l'article 15 du règlement (UE) n° 346/2013 du Parlement européen et du Conseil du 17 avril 2013 relatif aux fonds d'entreprenariat social européens ;
- les décisions favorables concernant les modifications, d'une part, du cahier des charges des entités mentionnées aux 3° à 4° du I de l'article L. 214-10-1 du code monétaire et financier et, d'autre part, ultérieures à l'agrément des entités mentionnées au 5° du I de l'article L. 214-10-1 du code monétaire et financier qui exercent l'activité de dépositaire d'OPCVM ;
- les décisions d'enregistrement des administrateurs d'indices de référence prises en application de l'article 34 du règlement (UE) 2016/1011 du Parlement européen et du Conseil du 8 juin 2016 ;
- les décisions favorables concernant les prestataires de services sur actifs numériques déjà enregistrés par l'Autorité des marchés financiers pour les services sur actifs numériques en cause, prises en application de l'article D. 54-10-5 du code monétaire et financier, pour tout changement relatif aux personnes mentionnées aux 1° et 2° de l'article L. 54-10-3 du code monétaire et financier ou tout événement de nature à remettre en cause l'appréciation précédemment portée sur leur honorabilité confirmant que le prestataire de services sur actifs numériques continue de respecter les obligations prévues à l'article L. 54-10-3 du code monétaire et financier.

\n
Décisions relatives aux intermédiaires et aux infrastructures de marché :

\n
- les décisions favorables concernant les dépositaires centraux de titres établis en France, prises en application de l'article 23 du règlement (UE) n° 909/2014 du Parlement européen et du Conseil du 23 juillet 2014 concernant l'amélioration du règlement de titres dans l'Union européenne et les dépositaires centraux de titres ;
- les décisions ou avis favorables concernant les chambres de compensation établies en France, pris en application de l'article 7, des titres III, IV et V du règlement (UE) n° 648/2012 du Parlement européen et du Conseil du 4 juillet 2012 sur les produits dérivés de gré à gré, les contreparties centrales et les référentiels centraux ;
- les décisions ou avis concernant les chambres de compensation dans un autre Etat membre de l'Union européenne, pris en application de l'article 7, des titres III, IV et V du règlement (UE) n° 648/2012 du Parlement européen et du Conseil du 4 juillet 2012 sur les produits dérivés de gré à gré, les contreparties centrales et les référentiels centraux ;
- les décisions concernant les cartes professionnelles prises en application des articles 512-10, 523-3, 532-8, 541-10 et 560-4 du règlement général de l'Autorité des marchés financiers ;
- les décisions prises en application des articles 4(2) et 11 du règlement (UE) n° 648/2012 du Parlement européen et du Conseil du 4 juillet 2012 sur les produits dérivés de gré à gré, les contreparties centrales et les référentiels centraux relatifs aux dérogations à l'obligation de compensation et à l'échange de garanties ;
- les décisions ou avis formulés aux sein des collèges de supervision créés en vertu de l'article 46 du règlement européen (UE) n° 2016/1011 du Parlement européen et du Conseil du 8 juin 2016 sur les indices utilisés comme indices de référence dans le cadre d'instruments et de contrats financiers ou pour mesurer la performance de fonds d'investissement ;
- les décisions prises en application de l'article 17 du règlement (UE) 236/2012 du Parlement européen et du Conseil du 14 mars 2012 sur la vente à découvert et certains aspects des contrats d'échange sur risque de crédit ;
- les décisions prises en application de l'article 580-2 du règlement général de l'Autorité des marchés financiers relatives à l'approbation ou le rejet des demandes d'exemption à l'application des limites de position d'une entité non financière lorsque la contribution de sa position à la réduction des risques directement liés à son activité commerciale peut être objectivement mesurée.

\n
Décisions relatives aux opérateurs de communications électroniques :

\n
- les décisions d'injonction de conservation rapide des données relatives aux communications électroniques conservées par les opérateurs de télécommunications, prises en application du III bis de l'article L. 34-1 du code des postes et des communications électroniques auquel renvoie l'article L. 621-10-2 du code monétaire et financier.

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Il est donné délégation au président de l'Autorité des marchés financiers, pour prendre les décisions à caractère individuel suivantes :
Décisions relatives aux émetteurs :

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Décisions relatives aux prestataires :

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- les décisions favorables prises en application des articles 5 et 6 du règlement (UE) n° 2015/760 du Parlement européen et du Conseil du 29 avril 2015 relatif aux fonds européens d'investissement à long terme ;
- les décisions favorables concernant les placements collectifs prises en application des articles L. 214-1-1, L. 214-3, L. 214-7-2, L. 214-8-6, L. 214-15, L. 214-24-24, L. 214-24-31, L. 214-24-40, L. 214-24-48, L. 214-27, L. 214-35, L. 214-85, L. 214-133, L. 214-139, L. 214-143, L. 214-148, L. 214-152, L. 214-162-5, L. 214-163 et L. 214-191 du code monétaire et financier ainsi que des articles 422-235 et 422-247 du règlement général de l'Autorité des marchés financiers ;
- les décisions favorables concernant l'agrément des OPCVM et des FIA en tant que fonds monétaires prises en application des articles 4 et 5 du règlement (UE) 2017/1131 du Parlement européen et du Conseil du 14 juin 2017 ;
- les décisions favorables concernant les sociétés civiles de placement immobilier et les sociétés d'épargne forestière prises en application des articles L. 214-86 et L. 214-125 du code monétaire et financier ;
- les décisions prises en application des articles L. 621-13-2 et L. 621-13-3 du code monétaire et financier ;
- les décisions prises en application de l'article L. 621-20-3 du code monétaire et financier ;
- les décisions, prises en application de l'article R. 532-12 du code monétaire et financier, de prolonger le délai pour notifier la décision concernant une demande d'agrément en qualité de société de gestion de portefeuille ;
- les décisions, prises en application de l'article R. 532-13 du code monétaire et financier, de prolonger le délai imparti à l'Autorité des marchés financiers pour se prononcer sur la modification apportée aux conditions auxquelles était subordonné l'agrément délivré à une société de gestion de portefeuille ;
- les décisions prises en application des articles R. 532-24, R. 532-25, R. 532-25-1, R. 532-28, R. 532-29 et R. 532-30 du code monétaire et financier ;
- les décisions prises en application des articles D. 532-20 et D. 532-23-1 du code monétaire et financier ;
- les décisions favorables concernant les modifications des caractéristiques du dossier d'agrément des sociétés de gestion de portefeuille prises en application des articles 321-4, 316-5 et 321-154 du règlement général de l'Autorité des marchés financiers ;
- en ce qui concerne les sociétés de gestion de portefeuille déjà agréées par l'Autorité des marchés financiers, les décisions d'extension d'agrément prises en application de l'article L. 532-9 du code monétaire et financier ;
- les décisions concernant les cartes professionnelles prises en application des articles 312-29, 321-62, 318-29 et 321-154, du règlement général de l'Autorité des marchés financiers ;
- les décisions favorables concernant les modifications des caractéristiques du dossier d'agrément des sociétés de gestion prises en application de l'article 321-42 du règlement général de l'Autorité des marchés financiers dans sa rédaction antérieure à l'arrêté du 8 août 2013 portant homologation de modifications du règlement général de l'Autorité des marchés financiers ;
- le retrait de l'agrément d'une société de gestion de portefeuille à sa demande en application de l'article L. 532-10 du code monétaire et financier ;
- les décisions d'autorisation de commercialisation de parts ou actions de FIA à des clients non professionnels, prises en application de l'article 421-13 du règlement général de l'Autorité des marchés financiers ;
- les décisions d'autorisation à la commercialisation, sans passeport, prises en application de l'article 421-13-1 du règlement général de l'Autorité des marchés financiers ;
- les décisions favorables concernant les projets de modification des éléments pris en compte lors de l'agrément d'un prestataire de services d'investissement autre qu'une société de gestion de portefeuille prises en application de l'article R. 532-6 du code monétaire et financier ;
- les décisions favorables, prises en application du deuxième alinéa de l'article L. 547-1 du code monétaire et financier, concernant l'agrément des prestataires de services de financement participatif qui, au 10 novembre 2021, étaient, selon le cas, (i) immatriculés sur le registre unique prévu à l'article L. 512-1 du code des assurances en qualité de conseillers en investissements participatifs ou d'intermédiaires en financement participatif ou (ii) agréés en qualité de prestataires de services d'investissement pour la fourniture du service mentionné au 5 de l'article L. 321-1 du code monétaire et financier et réalisant des offres de titres financiers au moyen d'un site internet, dans les conditions définies à l'article L. 533-22-3 du code monétaire et financier dans sa rédaction applicable avant l'entrée en vigueur de l'ordonnance n° 2021-1735 du 22 décembre 2021 modernisant le cadre relatif au financement participatif ;
- les décisions favorables d'extension de l'agrément des prestataires de services de financement participatif prises en application du deuxième alinéa de l'article L. 547-1 du code monétaire et financier ;
- les décisions d'enregistrement prises en application de l'article 14 du règlement (UE) n° 345/2013 du Parlement européen et du Conseil du 17 avril 2013 relatif aux fonds de capital-risque européens ;
- les décisions d'enregistrement prises en application de l'article 15 du règlement (UE) n° 346/2013 du Parlement européen et du Conseil du 17 avril 2013 relatif aux fonds d'entreprenariat social européens ;
- les décisions favorables concernant les modifications, d'une part, du cahier des charges des entités mentionnées aux 3° à 4° du I de l'article L. 214-10-1 du code monétaire et financier et, d'autre part, ultérieures à l'agrément des entités mentionnées au 5° du I de l'article L. 214-10-1 du code monétaire et financier qui exercent l'activité de dépositaire d'OPCVM ;
- les décisions d'enregistrement des administrateurs d'indices de référence prises en application de l'article 34 du règlement (UE) 2016/1011 du Parlement européen et du Conseil du 8 juin 2016 ;
- les décisions favorables concernant les prestataires de services sur actifs numériques déjà enregistrés par l'Autorité des marchés financiers pour les services sur actifs numériques en cause, prises en application de l'article D. 54-10-5 du code monétaire et financier, pour tout changement relatif aux personnes mentionnées aux 1° et 2° de l'article L. 54-10-3 du code monétaire et financier ou tout événement de nature à remettre en cause l'appréciation précédemment portée sur leur honorabilité confirmant que le prestataire de services sur actifs numériques continue de respecter les obligations prévues à l'article L. 54-10-3 du code monétaire et financier.

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Décisions relatives aux intermédiaires et aux infrastructures de marché :

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- les décisions favorables concernant les dépositaires centraux de titres établis en France, prises en application de l'article 23 du règlement (UE) n° 909/2014 du Parlement européen et du Conseil du 23 juillet 2014 concernant l'amélioration du règlement de titres dans l'Union européenne et les dépositaires centraux de titres ;
- les décisions ou avis favorables concernant les chambres de compensation établies en France, pris en application de l'article 7, des titres III, IV et V du règlement (UE) n° 648/2012 du Parlement européen et du Conseil du 4 juillet 2012 sur les produits dérivés de gré à gré, les contreparties centrales et les référentiels centraux ;
- les décisions ou avis concernant les chambres de compensation dans un autre Etat membre de l'Union européenne, pris en application de l'article 7, des titres III, IV et V du règlement (UE) n° 648/2012 du Parlement européen et du Conseil du 4 juillet 2012 sur les produits dérivés de gré à gré, les contreparties centrales et les référentiels centraux ;
- les décisions concernant les cartes professionnelles prises en application des articles 512-10, 523-3, 532-8, 541-10 et 560-4 du règlement général de l'Autorité des marchés financiers ;
- les décisions prises en application des articles 4 (2) et 11 du règlement (UE) n° 648/2012 du Parlement européen et du Conseil du 4 juillet 2012 sur les produits dérivés de gré à gré, les contreparties centrales et les référentiels centraux relatifs aux dérogations à l'obligation de compensation et à l'échange de garanties ;
- les décisions ou avis formulés aux sein des collèges de supervision créés en vertu de l'article 46 du règlement européen (UE) n° 2016/1011 du Parlement européen et du Conseil du 8 juin 2016 sur les indices utilisés comme indices de référence dans le cadre d'instruments et de contrats financiers ou pour mesurer la performance de fonds d'investissement ;
- les décisions prises en application de l'article 17 du règlement (UE) 236/2012 du Parlement européen et du Conseil du 14 mars 2012 sur la vente à découvert et certains aspects des contrats d'échange sur risque de crédit ;
- les décisions prises en application de l'article 580-2 du règlement général de l'Autorité des marchés financiers relatives à l'approbation ou le rejet des demandes d'exemption à l'application des limites de position d'une entité non financière lorsque la contribution de sa position à la réduction des risques directement liés à son activité commerciale peut être objectivement mesurée.

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Décisions relatives aux opérateurs de communications électroniques :

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du code de justice administrative ; de l'ordonnance n° 2000-1223 du 14 décembre 2000 relative à la partie Législative du code monétaire et financier ; de l'ordonnance n° 2000-550 du 15 juin 2000 relative aux parties législatives des livres VII (Dispositions sociales) et IX (Santé publique vétérinaire et protection des végétaux) et à la mise à jour des parties législatives des livres Ier (Aménagement et équipement de l'espace rural ; de l'ordonnance n° 2000-914 du 18 septembre 2000 relative à la partie Législative du code de l'environnement.\nModification de la loi n° 2001-44 du 17 janvier 2001 relative à l'archéologie préventive : abrogation de l'article 6. \nAbrogation de la loi n° 2001-153 du 19 février 2001 tendant à conférer à la lutte contre l'effet de serre et à la prévention des risques liés au réchauffement climatique la qualité de priorité nationale et portant création d'un Observatoire national sur les effets du réchauffement climatique en France métropolitaine et dans les départements et territoires d'outre-mer.\nAbrogation des article 1er, 37 de la présente loi." }, "TP": { "CONTENU": "

(1) Loi n° 2003-591.

- Travaux préparatoires :

Assemblée nationale :

Projet de loi n° 710 ;

Rapport de M. Etienne Blanc, au nom de la commission des lois, n° 752 ;

Discussion les 8 et 9 avril 2003 et adoption le 29 avril 2003.

Sénat :

Projet de loi, adopté par l'Assemblée nationale, n° 262 (2002-2003) ;

Rapport de M. Bernard Saugey, au nom de la commission des lois, n° 266 (2002-2003) ;

Avis de MM. Alain Fouché et Gérard César, au nom de la commission des affaires économiques, n° 267 (2002-2003) ;

Avis de M. Gérard Dériot, au nom de la commission des affaires sociales, n° 268 (2002-2003) ;

Avis de M. Gérard Braun, au nom de la commission des finances, n° 269 (2002-2003) ;

Discussion les 6 et 7 mai 2003 et adoption le 7 mai 2003.

Assemblée nationale :

Projet de loi n° 831 ;

Rapport de M. Etienne Blanc, au nom de la commission des lois, n° 871 ;

Discussion et adoption le 3 juin 2003.

Sénat :

Projet de loi, adopté avec modifications par l'Assemblée nationale en deuxième lecture, n° 325 (2002-2003) ;

Rapport de M. Bernard Saugey, au nom de la commission des lois, n° 328 (2002-2003) ;

Discussion et adoption le 10 juin 2003.

- Conseil constitutionnel :

Décision n° 2003-473 DC du 26 juin 2003 publiée au Journal officiel de ce jour.

\n
\n

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"@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-01-17" }, { "@id": "JORFTEXT000000403686", "#text": "Loi n°2001-153 du 19 février 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000403686", "@nortexte": "ATEX0004061L", "@numtexte": "2001-153", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2001-02-19" }, { "@id": "JORFTEXT000000404487", "#text": "Ordonnance n° 2001-321 du 11 avril 2001, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000404487", "@nortexte": "ATEX0100019R", "@numtexte": "2001-321", "@typelien": "RATIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-11" }, { "@id": "LEGITEXT000005630849", "#text": "Ordonnance n°2001-321 du 11 avril 2001", "@sens": "cible", "@cidtexte": "JORFTEXT000000404487", "@nortexte": "ATEX0100019R", "@numtexte": "2001-321", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-11" }, { "@id": "LEGIARTI000006849369", "@num": "5", "#text": "Ordonnance n°2001-321 du 11 avril 2001 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000404487", "@nortexte": "ATEX0100019R", "@numtexte": "2001-321", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-11" }, { "@id": "LEGIARTI000006529791", "@num": "35", "#text": "Loi n°2003-591 du 2 juillet 2003 - art. 35 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000006529792", "@num": "35", "#text": "Loi n°2003-591 du 2 juillet 2003 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "JORFTEXT000000603907", "#text": "Décision n°2003-473 DC du 26 juin 2003, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000603907", "@nortexte": "CSCL0306707S", "@numtexte": "2003-473 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2003-06-26" }, { "@id": "JORFTEXT000000240760", "#text": "Ordonnance2003-719", "@sens": "cible", "@cidtexte": "JORFTEXT000000240760", "@nortexte": "DEVX0300084R", "@numtexte": "2003-719", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-08-01" }, { "@id": "JORFTEXT000000428525", "#text": "Décret2003-1043", "@sens": "cible", "@cidtexte": "JORFTEXT000000428525", "@nortexte": "ECOA0330001D", "@numtexte": "2003-1043", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-10-30" }, { "@id": "JORFTEXT000000798705", "#text": "Ordonnance2003-1067", "@sens": "cible", "@cidtexte": "JORFTEXT000000798705", "@nortexte": "ECOX0300160R", "@numtexte": "2003-1067", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-11-12" }, { "@id": "LEGIARTI000006225502", "@num": "5", "#text": "Décret n°2003-1099 du 20 novembre 2003 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000244471", "@nortexte": "FPPR0300001D", "@numtexte": "2003-1099", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-11-20" }, { "@id": "JORFTEXT000000244471", "#text": "Décret2003-1099", "@sens": "cible", "@cidtexte": "JORFTEXT000000244471", "@nortexte": "FPPR0300001D", "@numtexte": "2003-1099", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-11-20" }, { "@id": "JORFTEXT000000798916", "#text": "Ordonnance2003-1187", "@sens": "cible", "@cidtexte": "JORFTEXT000000798916", "@nortexte": "AGRX0300158R", "@numtexte": "2003-1187", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-11" }, { "@id": "JORFTEXT000000246802", "#text": "Ordonnance2003-1188", "@sens": "cible", "@cidtexte": "JORFTEXT000000246802", "@nortexte": "AGRX0300150R", "@numtexte": "2003-1188", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-11" }, { "@id": "JORFTEXT000000429994", "#text": "Ordonnance2003-1212", "@sens": "cible", "@cidtexte": "JORFTEXT000000429994", "@nortexte": "INTX0300165R", "@numtexte": "2003-1212", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "JORFTEXT000000796475", "#text": "Ordonnance2003-1213", "@sens": "cible", "@cidtexte": "JORFTEXT000000796475", "@nortexte": "SOCX0300183R", "@numtexte": "2003-1213", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "JORFTEXT000000601354", "#text": "Ordonnance2003-1235", "@sens": "cible", "@cidtexte": "JORFTEXT000000601354", "@nortexte": "ECOX0300186R", "@numtexte": "2003-1235", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-22" }, { "@id": "JORFTEXT000000794705", "#text": "Décret2003-1257", "@sens": "cible", "@cidtexte": "JORFTEXT000000794705", "@nortexte": "JUSC0320851D", "@numtexte": "2003-1257", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-12-26" }, { "@id": "JORFTEXT000000611419", "#text": "Ordonnance2004-141", "@sens": "cible", "@cidtexte": "JORFTEXT000000611419", "@nortexte": "AGRX0300199R", "@numtexte": "2004-141", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-02-12" }, { "@id": "JORFTEXT000000247792", "#text": "Ordonnance2004-178", "@sens": "cible", "@cidtexte": "JORFTEXT000000247792", "@nortexte": "MCCX0300157R", "@numtexte": "2004-178", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-02-20" }, { "@id": "JORFTEXT000000798634", "#text": "LOI2004-193", "@sens": "cible", "@cidtexte": "JORFTEXT000000798634", "@nortexte": "DOMX0300087L", "@numtexte": "2004-193", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-02-27" }, { "@id": "LEGIARTI000006399570", "@num": "31", "#text": "Loi n°2004-193 du 27 février 2004 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000798634", "@nortexte": "DOMX0300087L", "@numtexte": "2004-193", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-02-27" }, { "@id": "JORFTEXT000000250009", "#text": "Décret2004-282", "@sens": "cible", "@cidtexte": "JORFTEXT000000250009", "@nortexte": "BUDF0400007D", "@numtexte": "2004-282", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-25" }, { "@id": "JORFTEXT000000437017", "#text": "Décret2004-283", "@sens": "cible", "@cidtexte": "JORFTEXT000000437017", "@nortexte": "BUDF0400006D", "@numtexte": "2004-283", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-25" }, { "@id": "JORFTEXT000000437016", "#text": "Ordonnance2004-280", "@sens": "cible", "@cidtexte": "JORFTEXT000000437016", "@nortexte": "ECOX0300219R", "@numtexte": "2004-280", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-03-25" }, { "@id": "JORFTEXT000000438720", "#text": "Ordonnance2004-559", "@sens": "cible", "@cidtexte": "JORFTEXT000000438720", "@nortexte": "ECOX0400035R", "@numtexte": "2004-559", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-17" }, { "@id": "JORFTEXT000000603012", "#text": "Décret2004-656", "@sens": "cible", "@cidtexte": "JORFTEXT000000603012", "@nortexte": "INDI0403103D", "@numtexte": "2004-656", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-05" }, { "@id": "JORFTEXT000000439648", "#text": "Décret2004-799", "@sens": "cible", "@cidtexte": "JORFTEXT000000439648", "@nortexte": "JUSB0410403D", "@numtexte": "2004-799", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-29" }, { "@id": "JORFTEXT000000787078", "#text": "LOI2004-806", "@sens": "cible", "@cidtexte": "JORFTEXT000000787078", "@nortexte": "SANX0300055L", "@numtexte": "2004-806", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "JORFTEXT000000810057", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000810057", "@nortexte": "DEFD0401284A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-30" }, { "@id": "JORFTEXT000000627162", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000627162", "@nortexte": "DEFD0401282A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-30" }, { "@id": "JORFTEXT000000627163", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000627163", "@nortexte": "DEFD0401283A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-30" }, { "@id": "JORFTEXT000000256180", "#text": "LOI2004-1343", "@sens": "cible", "@cidtexte": "JORFTEXT000000256180", "@nortexte": "FPPX0400010L", "@numtexte": "2004-1343", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-09" }, { "@id": "JORFTEXT000000419170", "#text": "Ordonnance2004-1391", "@sens": "cible", "@cidtexte": "JORFTEXT000000419170", "@nortexte": "EQUX0400134R", "@numtexte": "2004-1391", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-12-20" }, { "@id": "JORFTEXT000000444613", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000444613", "@nortexte": "BUDD0520004A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-02-21" }, { "@id": "JORFTEXT000000258199", "#text": "Décret2005-239", "@sens": "cible", "@cidtexte": "JORFTEXT000000258199", "@nortexte": "SOCT0510202D", "@numtexte": "2005-239", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-14" }, { "@id": "JORFTEXT000000258782", "#text": "Décret2005-525", "@sens": "cible", "@cidtexte": "JORFTEXT000000258782", "@nortexte": "PMEA0520011D", "@numtexte": "2005-525", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-05-23" }, { "@id": "JORFTEXT000000810448", "#text": "Ordonnance2005-727", "@sens": "cible", "@cidtexte": "JORFTEXT000000810448", "@nortexte": "INTX0500120R", "@numtexte": "2005-727", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-30" }, { "@id": "JORFTEXT000000447323", "#text": "Décret2005-801", "@sens": "cible", "@cidtexte": "JORFTEXT000000447323", "@nortexte": "ECOX0500108D", "@numtexte": "2005-801", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-18" }, { "@id": "JORFTEXT000000447482", "#text": "Décret2005-802", "@sens": "cible", "@cidtexte": "JORFTEXT000000447482", "@nortexte": "ECOP0500620D", "@numtexte": "2005-802", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-18" }, { "@id": "JORFTEXT000000262710", "#text": "Décret2005-808", "@sens": "cible", "@cidtexte": "JORFTEXT000000262710", "@nortexte": "JUSB0510333D", "@numtexte": "2005-808", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-18" }, { "@id": "JORFTEXT000000812135", "#text": "Décret2005-934", "@sens": "cible", "@cidtexte": "JORFTEXT000000812135", "@nortexte": "DEVX0500018D", "@numtexte": "2005-934", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "JORFTEXT000000261850", "#text": "Décret2005-935", "@sens": "cible", "@cidtexte": "JORFTEXT000000261850", "@nortexte": "DEVG0530078D", "@numtexte": "2005-935", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "JORFTEXT000000609400", "#text": "Décret2005-1315", "@sens": "cible", "@cidtexte": "JORFTEXT000000609400", "@nortexte": "JUSC0520410D", "@numtexte": "2005-1315", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-10-21" }, { "@id": "JORFTEXT000000241914", "#text": "Décret2005-1567", "@sens": "cible", "@cidtexte": "JORFTEXT000000241914", "@nortexte": "ECOP0500788D", "@numtexte": "2005-1567", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-09" }, { "@id": "JORFTEXT000000455034", "#text": "Décret2006-85", "@sens": "cible", "@cidtexte": "JORFTEXT000000455034", "@nortexte": "PMEA0420021D", "@numtexte": "2006-85", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-01-27" }, { "@id": "JORFTEXT000000639701", "#text": "Décret2006-665", "@sens": "cible", "@cidtexte": "JORFTEXT000000639701", "@nortexte": "ECOJ0600006D", "@numtexte": "2006-665", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-07" }, { "@id": "JORFARTI000019907188", "#text": "Rapport du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019907187", "@nortexte": "ESRR0817439P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000024063794", "#text": "Décret n°2011-573 du 24 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024063794", "@nortexte": "MCCB1025510D", "@numtexte": "2011-573", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-24" }, { "@id": "LEGITEXT000024071868", "#text": "Décret n°2011-573 du 24 mai 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024063794", "@nortexte": "MCCB1025510D", "@numtexte": "2011-573", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-24" }, { "@id": "LEGITEXT000024101070", "#text": "Décret n°2011-574\n du 24 mai 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024063807", "@nortexte": "MCCB1025505D", "@numtexte": "2011-574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-24" }, { "@id": "JORFTEXT000024063807", "#text": "Décret n°2011-574 du 24 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024063807", "@nortexte": "MCCB1025505D", "@numtexte": "2011-574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-24" }, { "@id": "JORFARTI000026666492", "#text": "Décision n°2012-283 QPC du 23 novembre 2012 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026666491", "@nortexte": "CSCX1240290S", "@numtexte": "2012-283 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2012-11-23" }, { "@id": "JORFTEXT000029440329", "#text": "DÉCISION n°2014-411 QPC du 9 septembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029440329", "@nortexte": "CSCX1421419S", "@numtexte": "2014-411 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2014-09-09" }, { "@id": "JORFARTI000032325451", "@num": "4", "#text": "Ordonnance n°2016-391 du 31 mars 2016 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032325397", "@nortexte": "AGRS1531260R", "@numtexte": "2016-391", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-31" }, { "@id": "JORFARTI000033423489", "#text": "Décision n°2016-595 QPC du 18 novembre 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033423488", "@nortexte": "CSCX1633602S", "@numtexte": "2016-595 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-11-18" }, { "@id": "LEGIARTI000033219190", "@num": "L10", "#text": "Code de justice administrative - art. L10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038311171", "@num": "L10", "#text": "Code de justice administrative - art. L10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025495589", "@num": "L121-2", "#text": "Code de justice administrative - art. L121-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043632528", "@num": "L121-2", "#text": "Code de justice administrative - art. L121-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032442870", "@num": "L121-4", "#text": "Code de justice administrative - art. L121-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024040135", "@num": "L121-5", "#text": "Code de justice administrative - art. L121-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032442863", "@num": "L121-5", "#text": "Code de justice administrative - art. L121-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033239264", "@num": "L121-5", "#text": "Code de justice administrative - art. L121-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032442856", "@num": "L121-6", "#text": "Code de justice administrative - art. L121-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024967297", "@num": "L122-1", "#text": "Code de justice administrative - art. 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L233-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449284", "@num": "L233-6", "#text": "Code de justice administrative. - art. L233-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449285", "@num": "L233-7", "#text": "Code de justice administrative. - art. L233-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449286", "@num": "L233-7", "#text": "Code de justice administrative. - art. 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L234-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449291", "@num": "L234-3", "#text": "Code de justice administrative. - art. L234-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449293", "@num": "L234-4", "#text": "Code de justice administrative. - art. L234-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449294", "@num": "L234-5", "#text": "Code de justice administrative. - art. L234-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449295", "@num": "L236-1", "#text": "Code de justice administrative. - art. L236-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449296", "@num": "L236-2", "#text": "Code de justice administrative. - art. L236-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449297", "@num": "L236-3", "#text": "Code de justice administrative. - art. L236-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449157", "@num": "L3", "#text": "Code de justice administrative. - art. L3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449298", "@num": "L311-1", "#text": "Code de justice administrative. - art. L311-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449315", "@num": "L311-10", "#text": "Code de justice administrative. - art. L311-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449316", "@num": "L311-11", "#text": "Code de justice administrative. - art. L311-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449317", "@num": "L311-12", "#text": "Code de justice administrative. - art. L311-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449299", "@num": "L311-2", "#text": "Code de justice administrative. - art. L311-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449301", "@num": "L311-3", "#text": "Code de justice administrative. - art. L311-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449302", "@num": "L311-3", "#text": "Code de justice administrative. - art. L311-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449300", "@num": "L311-3", "#text": "Code de justice administrative. - art. L311-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449303", "@num": "L311-3", "#text": "Code de justice administrative. - art. L311-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449304", "@num": "L311-4", "#text": "Code de justice administrative. - art. L311-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449306", "@num": "L311-4", "#text": "Code de justice administrative. - art. L311-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449305", "@num": "L311-4", "#text": "Code de justice administrative. - art. L311-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449307", "@num": "L311-4", "#text": "Code de justice administrative. - art. L311-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449308", "@num": "L311-4", "#text": "Code de justice administrative. - art. L311-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449309", "@num": "L311-4", "#text": "Code de justice administrative. - art. L311-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449310", "@num": "L311-5", "#text": "Code de justice administrative. - art. L311-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449311", "@num": "L311-6", "#text": "Code de justice administrative. - art. L311-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449312", "@num": "L311-7", "#text": "Code de justice administrative. - art. L311-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449313", "@num": "L311-8", "#text": "Code de justice administrative. - art. L311-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449318", "@num": "L321-1", "#text": "Code de justice administrative. - art. L321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449319", "@num": "L321-2", "#text": "Code de justice administrative. - art. L321-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449320", "@num": "L331-1", "#text": "Code de justice administrative. - art. L331-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449158", "@num": "L4", "#text": "Code de justice administrative. - art. L4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449323", "@num": "L411-1", "#text": "Code de justice administrative. - art. L411-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449322", "@num": "L411-1", "#text": "Code de justice administrative. - art. L411-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449159", "@num": "L5", "#text": "Code de justice administrative. - art. L5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449324", "@num": "L511-1", "#text": "Code de justice administrative. - art. L511-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449325", "@num": "L511-2", "#text": "Code de justice administrative. - art. L511-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449326", "@num": "L521-1", "#text": "Code de justice administrative. - art. L521-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449327", "@num": "L521-2", "#text": "Code de justice administrative. - art. L521-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449328", "@num": "L521-3", "#text": "Code de justice administrative. - art. L521-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449330", "@num": "L521-4", "#text": "Code de justice administrative. - art. L521-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449331", "@num": "L522-1", "#text": "Code de justice administrative. - art. L522-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449332", "@num": "L522-2", "#text": "Code de justice administrative. - art. L522-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449333", "@num": "L522-3", "#text": "Code de justice administrative. - art. L522-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449334", "@num": "L523-1", "#text": "Code de justice administrative. - art. L523-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449337", "@num": "L551-1", "#text": "Code de justice administrative. - art. L551-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449335", "@num": "L551-1", "#text": "Code de justice administrative. - art. L551-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449336", "@num": "L551-1", "#text": "Code de justice administrative. - art. L551-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449338", "@num": "L551-1", "#text": "Code de justice administrative. - art. L551-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449340", "@num": "L551-2", "#text": "Code de justice administrative. - art. L551-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449341", "@num": "L551-2", "#text": "Code de justice administrative. - art. L551-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449342", "@num": "L552-1", "#text": "Code de justice administrative. - art. L552-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449343", "@num": "L552-2", "#text": "Code de justice administrative. - art. L552-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449344", "@num": "L552-2", "#text": "Code de justice administrative. - art. L552-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449345", "@num": "L552-2", "#text": "Code de justice administrative. - art. L552-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449346", "@num": "L553-1", "#text": "Code de justice administrative. - art. L553-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449347", "@num": "L553-1", "#text": "Code de justice administrative. - art. L553-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449348", "@num": "L554-1", "#text": "Code de justice administrative. - art. L554-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449349", "@num": "L554-1", "#text": "Code de justice administrative. - art. L554-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449367", "@num": "L554-10", "#text": "Code de justice administrative. - art. L554-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449368", "@num": "L554-11", "#text": "Code de justice administrative. - art. L554-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449369", "@num": "L554-11", "#text": "Code de justice administrative. - art. L554-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449371", "@num": "L554-12", "#text": "Code de justice administrative. - art. L554-12 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449372", "@num": "L554-12", "#text": "Code de justice administrative. - art. L554-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449350", "@num": "L554-2", "#text": "Code de justice administrative. - art. L554-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449351", "@num": "L554-2", "#text": "Code de justice administrative. - art. L554-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449353", "@num": "L554-3", "#text": "Code de justice administrative. - art. L554-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449354", "@num": "L554-4", "#text": "Code de justice administrative. - art. L554-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449356", "@num": "L554-5", "#text": "Code de justice administrative. - art. L554-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449355", "@num": "L554-5", "#text": "Code de justice administrative. - art. L554-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449358", "@num": "L554-5", "#text": "Code de justice administrative. - art. L554-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449357", "@num": "L554-5", "#text": "Code de justice administrative. - art. L554-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449359", "@num": "L554-5", "#text": "Code de justice administrative. - art. L554-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449361", "@num": "L554-6", "#text": "Code de justice administrative. - art. L554-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449360", "@num": "L554-6", "#text": "Code de justice administrative. - art. L554-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449362", "@num": "L554-6", "#text": "Code de justice administrative. - art. L554-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449363", "@num": "L554-7", "#text": "Code de justice administrative. - art. 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L521-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834362", "@num": "L521-15", "#text": "Code de l'environnement - art. L521-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834363", "@num": "L521-16", "#text": "Code de l'environnement - art. L521-16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@da

Article L214-85 AUTONOME MODIFIE, en vigueur du 01/01/2001 au 11/07/2001 (Code monétaire et financier)