{ "article": { "LEGIARTI000006671185": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "1971-07-17" } }, "META_COMMUN": { "ID": "LEGIARTI000006671185", "URL": "article/LEGI/ARTI/00/00/06/67/11/LEGIARTI000006671185.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SFEACXXXXXX008AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043695313", "@num": "7", "#text": "Ordonnance n°2021-797 du 23 juin 2021 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000043694630", "@nortexte": "MTRD2035290R", "@numtexte": "2021-797", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-06-23" }, { "@id": "LEGIARTI000006315463", "@num": "L204", "#text": "Livre des procédures fiscales - art. L204 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315069", "@num": "L80", "#text": "Livre des procédures fiscales - art. L80 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000687667", "@num": "71-578", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 71-578 du 16 juillet 1971 sur la participation des employeurs au financement des premières formations technologiques et professionnelles", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000687667", "@c_titre_court": "Loi n° 71-578 du 16 juillet 1971" }, { "@fin": "2022-01-01", "#text": "Loi n° 71-578 du 16 juillet 1971 SUR LA PARTICIPATION DES EMPLOYEURS AU FINANCEMENT DES PREMIERES FORMATIONS TECHNOLOGIQUES ET PROFESSIONNELLES.", "@debut": "1971-07-17", "@id_txt": "LEGITEXT000006068413", "@c_titre_court": "Loi n° 71-578 du 16 juillet 1971" } ], "@date_publi": "1971-07-17", "@date_signature": "1971-07-16" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006671185", "@fin": "2022-01-01", "@num": "8", "@etat": "ABROGE_DIFF", "@debut": "1971-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toutes dispositions législatives relatives à la taxe d'apprentissage sont abrogées en tant qu'elles sont contraires aux dispositions de la présente loi.
\n
" } }, "LEGIARTI000006315069": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1981-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315069", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315069.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quinquies C", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 647, 223 sexies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000874213", "#text": "LOI 59-1454 1959-12-26 ART. 86 (AL. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 1, ART. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 20 2, ART. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320409", "#text": "LOI 65-566 1965-07-12 ART. 3 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFTEXT000000521433", "#text": "LOI 69-1168 1969-12-26 ART. 5, ART. 12 II", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000687667", "#text": "LOI 71-578 1971-07-16 ART. 4 1 (AL. 1), ART. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFTEXT000000701292", "#text": "Décret 81-859 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006306482", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306487", "@num": "1600-0 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306524", "@num": "1600-0 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306536", "@num": "1600-0 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306538", "@num": "1600-0 L", "#text": "Code général des impôts, CGI. - art. 1600-0 L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306539", "@num": "1600-0 M", "#text": "Code général des impôts, CGI. - art. 1600-0 M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 48-809 1948-05-13 ART. 23 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Note 1998-12-07 3G-1-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163093", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315069", "@fin": "1999-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315070", "@fin": "2000-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315071", "@fin": "2001-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315072", "@fin": "2004-06-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315073", "@fin": "2004-12-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315074", "@fin": "2005-01-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315075", "@fin": "2999-01-01", "@num": "L80", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration peut effectuer toutes les compensations entre l'impôt sur le revenu, l'impôt sur les sociétés, le précompte prévu à l'article 223 sexies du code général des impôts, la taxe d'apprentissage, la taxe sur les salaires, la cotisation perçue au titre de la participation des employeurs à l'effort de construction, le prélèvement spécial sur les bénéfices réalisés à l'occasion de la création de la force de dissuasion, établis au titre d'une même année.
\n
\n
Des compensations peuvent être pratiquées dans les mêmes conditions en ce qui concerne les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du code précité et les droits de timbre, perçus au profit de l'Etat.
\n
\n
Les compensations de droits sont opérées dans les mêmes conditions au profit du contribuable qui a fait l'objet d'un redressement lorsqu'il démontre qu'une taxation excessive a été établie à son détriment ou lorsque le redressement fait apparaître une double imposition.
\n
" } }, "LEGIARTI000006315070": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315070", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315070.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quinquies C", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 647, 223 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 48-809 1948-05-13 ART. 23 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874213", "#text": "LOI 59-1454 1959-12-26 ART. 86 (AL. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 1, ART. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 20 2, ART. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320409", "#text": "LOI 65-566 1965-07-12 ART. 3 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFTEXT000000521433", "#text": "LOI 69-1168 1969-12-26 ART. 5, ART. 12 II", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000687667", "#text": "LOI 71-578 1971-07-16 ART. 4 1 (AL. 1), ART. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006320480", "@num": "12", "#text": "Loi - art. 12 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006306482", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306487", "@num": "1600-0 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306524", "@num": "1600-0 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306536", "@num": "1600-0 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306538", "@num": "1600-0 L", "#text": "Code général des impôts, CGI. - art. 1600-0 L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306539", "@num": "1600-0 M", "#text": "Code général des impôts, CGI. - art. 1600-0 M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Note 1998-12-07 3G-1-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163093", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315069", "@fin": "1999-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315070", "@fin": "2000-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315071", "@fin": "2001-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315072", "@fin": "2004-06-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315073", "@fin": "2004-12-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315074", "@fin": "2005-01-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315075", "@fin": "2999-01-01", "@num": "L80", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration peut effectuer toutes les compensations entre l'impôt sur le revenu, l'impôt sur les sociétés, le précompte prévu à l'article 223 sexies du code général des impôts, ((la contribution annuelle représentative du droit de bail, la contribution additionnelle à la contribution annuelle représentative du droit de bail,)) (M) la taxe d'apprentissage, la taxe sur les salaires, la cotisation perçue au titre de la participation des employeurs à l'effort de construction, le prélèvement spécial sur les bénéfices réalisés à l'occasion de la création de la force de dissuasion, établis au titre d'une même année.
\n
\n
Des compensations peuvent être pratiquées dans les mêmes conditions en ce qui concerne les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du code précité et les droits de timbre, perçus au profit de l'Etat.
\n
\n
Les compensations de droits sont opérées dans les mêmes conditions au profit du contribuable qui a fait l'objet d'un redressement lorsqu'il démontre qu'une taxation excessive a été établie à son détriment ou lorsque le redressement fait apparaître une double imposition.
\n
\n
(M) Modification.
\n
" } }, "LEGIARTI000006315071": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315071", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315071.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quinquies C", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 647, 223 sexies, 234 bis, 234 nonies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 48-809 1948-05-13 ART. 23 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874213", "#text": "LOI 59-1454 1959-12-26 ART. 86 (AL. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 1, ART. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 20 2, ART. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320409", "#text": "LOI 65-566 1965-07-12 ART. 3 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFTEXT000000521433", "#text": "LOI 69-1168 1969-12-26 ART. 5, ART. 12 II", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000687667", "#text": "LOI 71-578 1971-07-16 ART. 4 1 (AL. 1), ART. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006320539", "@num": "12", "#text": "Loi - art. 12 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320557", "@num": "30", "#text": "Loi - art. 30 () JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006306482", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306487", "@num": "1600-0 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306524", "@num": "1600-0 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306536", "@num": "1600-0 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306538", "@num": "1600-0 L", "#text": "Code général des impôts, CGI. - art. 1600-0 L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306539", "@num": "1600-0 M", "#text": "Code général des impôts, CGI. - art. 1600-0 M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Note 1998-12-07 3G-1-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163093", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315069", "@fin": "1999-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315070", "@fin": "2000-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315071", "@fin": "2001-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315072", "@fin": "2004-06-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315073", "@fin": "2004-12-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315074", "@fin": "2005-01-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315075", "@fin": "2999-01-01", "@num": "L80", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration peut effectuer toutes les compensations entre l'impôt sur le revenu, l'impôt sur les sociétés, le précompte prévu à l'article 223 sexies du code général des impôts, les contributions prévues aux articles 234 bis et 234 nonies du même code (1), la taxe d'apprentissage, la taxe sur les salaires, la cotisation perçue au titre de la participation des employeurs à l'effort de construction, établis au titre d'une même année.
\n
\n
Des compensations peuvent être pratiquées dans les mêmes conditions en ce qui concerne les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du code général des impôts et les droits de timbre, perçus au profit de l'Etat.
\n
\n
Les compensations de droits sont opérées dans les mêmes conditions au profit du contribuable qui a fait l'objet d'un redressement lorsqu'il démontre qu'une taxation excessive a été établie à son détriment ou lorsque le redressement fait apparaître une double imposition.
\n
\n
(1) Dispositions applicables aux revenus perçus à compter du 1er janvier 2001.
\n
" } }, "LEGIARTI000006315072": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315072", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315072.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quinquies C", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 647, 223 sexies, 234 nonies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 48-809 1948-05-13 ART. 23 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874213", "#text": "LOI 59-1454 1959-12-26 ART. 86 (AL. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 1, ART. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 20 2, ART. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320409", "#text": "LOI 65-566 1965-07-12 ART. 3 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFTEXT000000521433", "#text": "LOI 69-1168 1969-12-26 ART. 5, ART. 12 II", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000687667", "#text": "LOI 71-578 1971-07-16 ART. 4 1 (AL. 1), ART. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006320539", "@num": "12", "#text": "Loi - art. 12 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000588664", "#text": "Décret 2001-436 2001-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000588664", "@nortexte": "ECOF0100014D", "@numtexte": "2001-436", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGIARTI000006306482", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306487", "@num": "1600-0 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306524", "@num": "1600-0 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306536", "@num": "1600-0 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306538", "@num": "1600-0 L", "#text": "Code général des impôts, CGI. - art. 1600-0 L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306539", "@num": "1600-0 M", "#text": "Code général des impôts, CGI. - art. 1600-0 M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163093", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315069", "@fin": "1999-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315070", "@fin": "2000-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315071", "@fin": "2001-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315072", "@fin": "2004-06-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315073", "@fin": "2004-12-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315074", "@fin": "2005-01-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315075", "@fin": "2999-01-01", "@num": "L80", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration peut effectuer toutes les compensations entre l'impôt sur le revenu, l'impôt sur les sociétés, le précompte prévu à l'article 223 sexies du code général des impôts, la contribution prévue à l'article 234 nonies du même code, la taxe d'apprentissage, la taxe sur les salaires, la cotisation perçue au titre de la participation des employeurs à l'effort de construction, établis au titre d'une même année.
\n
\n
Des compensations peuvent être pratiquées dans les mêmes conditions en ce qui concerne les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du code général des impôts et les droits de timbre, perçus au profit de l'Etat.
\n
\n
Les compensations de droits sont opérées dans les mêmes conditions au profit du contribuable qui a fait l'objet d'un redressement lorsqu'il démontre qu'une taxation excessive a été établie à son détriment ou lorsque le redressement fait apparaître une double imposition.
\n
" } }, "LEGIARTI000006315073": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "2004-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315073", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315073.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quinquies C", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 647, 223 sexies, 234 nonies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000874213", "#text": "LOI 59-1454 1959-12-26 ART. 86 (AL. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 1, ART. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 20 2, ART. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320409", "#text": "LOI 65-566 1965-07-12 ART. 3 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFTEXT000000521433", "#text": "LOI 69-1168 1969-12-26 ART. 5, ART. 12 II", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000687667", "#text": "LOI 71-578 1971-07-16 ART. 4 1 (AL. 1), ART. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006323293", "@num": "27", "#text": "Ordonnance n°2004-281 du 25 mars 2004 - art. 27 (V) JORF 27 mars 2004 en vigueur le 1er juin 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000797800", "@nortexte": "ECOX0400020R", "@numtexte": "2004-281", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-03-25" }, { "@id": "LEGIARTI000006306482", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306487", "@num": "1600-0 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306524", "@num": "1600-0 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306536", "@num": "1600-0 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306538", "@num": "1600-0 L", "#text": "Code général des impôts, CGI. - art. 1600-0 L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306539", "@num": "1600-0 M", "#text": "Code général des impôts, CGI. - art. 1600-0 M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 août 2004", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 48-809 1948-05-13 ART. 23 2", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163093", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315069", "@fin": "1999-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315070", "@fin": "2000-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315071", "@fin": "2001-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315072", "@fin": "2004-06-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315073", "@fin": "2004-12-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315074", "@fin": "2005-01-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315075", "@fin": "2999-01-01", "@num": "L80", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration peut effectuer toutes les compensations entre l'impôt sur le revenu, l'impôt sur les sociétés, le précompte prévu à l'article 223 sexies du code général des impôts, la contribution prévue à l'article 234 nonies du même code, la taxe d'apprentissage, la taxe sur les salaires, la cotisation perçue au titre de la participation des employeurs à l'effort de construction, établis au titre d'une même année.
\n
\n
Des compensations peuvent être pratiquées dans les mêmes conditions en ce qui concerne les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du code général des impôts et les droits de timbre, perçus au profit de l'Etat.
\n
\n
Les compensations de droits sont opérées dans les mêmes conditions au profit du contribuable qui a fait l'objet d'une rectification lorsqu'il démontre qu'une taxation excessive a été établie à son détriment ou lorsque la rectification fait apparaître une double imposition.
\n
" } }, "LEGIARTI000006315074": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "2004-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315074", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315074.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quinquies C", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 647, 234 nonies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000874213", "#text": "LOI 59-1454 1959-12-26 ART. 86 (AL. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 1, ART. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 20 2, ART. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320409", "#text": "LOI 65-566 1965-07-12 ART. 3 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFTEXT000000521433", "#text": "LOI 69-1168 1969-12-26 ART. 5, ART. 12 II", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000687667", "#text": "LOI 71-578 1971-07-16 ART. 4 1 (AL. 1), ART. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006322293", "@num": "38", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 38 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006306482", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306487", "@num": "1600-0 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306524", "@num": "1600-0 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306536", "@num": "1600-0 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306538", "@num": "1600-0 L", "#text": "Code général des impôts, CGI. - art. 1600-0 L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306539", "@num": "1600-0 M", "#text": "Code général des impôts, CGI. - art. 1600-0 M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 48-809 1948-05-13 ART. 23 2", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163093", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315069", "@fin": "1999-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315070", "@fin": "2000-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315071", "@fin": "2001-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315072", "@fin": "2004-06-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315073", "@fin": "2004-12-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315074", "@fin": "2005-01-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315075", "@fin": "2999-01-01", "@num": "L80", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration peut effectuer toutes les compensations entre l'impôt sur le revenu, l'impôt sur les sociétés, la contribution prévue à l'article 234 nonies du même code, la taxe d'apprentissage, la taxe sur les salaires, la cotisation perçue au titre de la participation des employeurs à l'effort de construction, établis au titre d'une même année.
\n
\n
Des compensations peuvent être pratiquées dans les mêmes conditions en ce qui concerne les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du code général des impôts et les droits de timbre, perçus au profit de l'Etat.
\n
\n
Les compensations de droits sont opérées dans les mêmes conditions au profit du contribuable qui a fait l'objet d'une rectification lorsqu'il démontre qu'une taxation excessive a été établie à son détriment ou lorsque la rectification fait apparaître une double imposition.
\n
" } }, "LEGIARTI000006315075": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315075", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315075.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quinquies C", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874213", "#text": "LOI 59-1454 1959-12-26 ART. 86 (AL. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 1, ART. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 20 2, ART. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320409", "#text": "LOI 65-566 1965-07-12 ART. 3 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFTEXT000000521433", "#text": "LOI 69-1168 1969-12-26 ART. 5, ART. 12 II", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000687667", "#text": "LOI 71-578 1971-07-16 ART. 4 1 (AL. 1), ART. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFTEXT000000259568", "#text": "Décret 2005-331 2005-04-06", "@sens": "source", "@cidtexte": "JORFTEXT000000259568", "@nortexte": "BUDF0500008D", "@numtexte": "2005-331", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000006240034", "@num": "1", "#text": "Décret n°2005-331 du 6 avril 2005 - art. 1 () JORF 8 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000259568", "@nortexte": "BUDF0500008D", "@numtexte": "2005-331", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000006303733", "@num": "234 nonies", "#text": "Code général des impôts, CGI. - art. 234 nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305182", "@num": "647", "#text": "Code général des impôts, CGI. - art. 647 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306482", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306487", "@num": "1600-0 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306524", "@num": "1600-0 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306536", "@num": "1600-0 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306538", "@num": "1600-0 L", "#text": "Code général des impôts, CGI. - art. 1600-0 L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306539", "@num": "1600-0 M", "#text": "Code général des impôts, CGI. - art. 1600-0 M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 48-809 1948-05-13 ART. 23 2", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163093", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315069", "@fin": "1999-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315070", "@fin": "2000-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315071", "@fin": "2001-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315072", "@fin": "2004-06-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315073", "@fin": "2004-12-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315074", "@fin": "2005-01-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315075", "@fin": "2999-01-01", "@num": "L80", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration peut effectuer toutes les compensations entre l'impôt sur le revenu, l'impôt sur les sociétés, la contribution prévue à l'article 234 nonies code général des impôts, la taxe d'apprentissage, la taxe sur les salaires, la cotisation perçue au titre de la participation des employeurs à l'effort de construction, établis au titre d'une même année.
\n
\n
Des compensations peuvent être pratiquées dans les mêmes conditions en ce qui concerne les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du code général des impôts et les droits de timbre, perçus au profit de l'Etat.
\n
\n
Les compensations de droits sont opérées dans les mêmes conditions au profit du contribuable qui a fait l'objet d'une rectification lorsqu'il démontre qu'une taxation excessive a été établie à son détriment ou lorsque la rectification fait apparaître une double imposition.
\n
" } }, "LEGIARTI000006315463": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L204", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315463", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315463.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL204AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1955 2, 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 223 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 647", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Loi 48-809 1948-05-13 art. 23 2 (1° du L204)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874213", "#text": "Loi 59-1454 1959-12-26 art. 86 (al. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "Loi 59-1472 1959-12-28 art. 1, art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 20 2 (2° du L204)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320409", "#text": "Loi 65-566 1965-07-12 art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000687667", "#text": "Loi 71-578 1971-07-16 art. 4 1 (al. 1), art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFTEXT000000701292", "#text": "Décret 81-859 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006315469", "@num": "L205", "#text": "Livre des procédures fiscales - art. L205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163110", "@fin": "2999-01-01", "#text": "Section III : Compensations", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315463", "@fin": "1999-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315464", "@fin": "2000-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315465", "@fin": "2001-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315466", "@fin": "2004-12-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315467", "@fin": "2005-01-01", "@num": "L204", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315468", "@fin": "2999-01-01", "@num": "L204", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La compensation peut aussi être effectuée ou demandée entre les impôts suivants lorsque la réclamation porte sur l'un d'eux :
\n
1° A condition qu'ils soient établis au titre d'une même année, entre l'impôt sur le revenu, l'impôt sur les sociétés, le précompte prévu à l'article 223 sexies du code général des impôts, la taxe sur les salaires, la taxe d'apprentissage, la cotisation perçue au titre de la participation des employeurs à l'effort de construction ou le prélèvement spécial sur les bénéfices réalisés à l'occasion de la création de la force de dissuasion ;
\n
2° Entre les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du même code et les droits de timbre, perçus au profit de l'Etat.
" } }, "LEGIARTI000006315465": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L204", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315465", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315465.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL204AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1955 2, 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 223 sexies, 647, 234 bis, 234 nonies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Loi 48-809 1948-05-13 art. 23 2 (1° du L204)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874213", "#text": "Loi 59-1454 1959-12-26 art. 86 (al. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "Loi 59-1472 1959-12-28 art. 1, art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 20 2 (2° du L204)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320409", "#text": "Loi 65-566 1965-07-12 art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000687667", "#text": "Loi 71-578 1971-07-16 art. 4 1 (al. 1), art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006320539", "@num": "12", "#text": "Loi - art. 12 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320557", "@num": "30", "#text": "Loi - art. 30 () JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006315469", "@num": "L205", "#text": "Livre des procédures fiscales - art. L205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163110", "@fin": "2999-01-01", "#text": "Section III : Compensations", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315463", "@fin": "1999-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315464", "@fin": "2000-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315465", "@fin": "2001-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315466", "@fin": "2004-12-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315467", "@fin": "2005-01-01", "@num": "L204", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315468", "@fin": "2999-01-01", "@num": "L204", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La compensation peut aussi être effectuée ou demandée entre les impôts suivants lorsque la réclamation porte sur l'un d'eux :
\n
1° A condition qu'ils soient établis au titre d'une même année, entre l'impôt sur le revenu, l'impôt sur les sociétés, le précompte prévu à l'article 223 sexies du code général des impôts, les contributions prévues aux articles 234 bis et 234 nonies du même code (1), la taxe sur les salaires, la taxe d'apprentissage, la cotisation perçue au titre de la participation des employeurs à l'effort de construction.
\n
2° Entre les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du code général des impôts et les droits de timbre, perçus au profit de l'Etat.
\n
(1) Dispositions applicables aux revenus perçus à compter du 1er janvier 2001.
\n
" } }, "LEGIARTI000006315466": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L204", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315466", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315466.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL204AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1955 2, 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 223 sexies, 647, 234 nonies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000588664", "#text": "Décret 2001-436 2001-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000588664", "@nortexte": "ECOF0100014D", "@numtexte": "2001-436", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Loi 48-809 1948-05-13 art. 23 2 (1° du L204)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874213", "#text": "Loi 59-1454 1959-12-26 art. 86 (al. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "Loi 59-1472 1959-12-28 art. 1, art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 20 2 (2° du L204)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320409", "#text": "Loi 65-566 1965-07-12 art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000687667", "#text": "Loi 71-578 1971-07-16 art. 4 1 (al. 1), art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006320539", "@num": "12", "#text": "Loi - art. 12 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006315469", "@num": "L205", "#text": "Livre des procédures fiscales - art. L205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163110", "@fin": "2999-01-01", "#text": "Section III : Compensations", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315463", "@fin": "1999-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315464", "@fin": "2000-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315465", "@fin": "2001-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315466", "@fin": "2004-12-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315467", "@fin": "2005-01-01", "@num": "L204", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315468", "@fin": "2999-01-01", "@num": "L204", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La compensation peut aussi être effectuée ou demandée entre les impôts suivants, lorsque la réclamation porte sur l'un d'eux :
\n
1° A condition qu'ils soient établis au titre d'une même année, entre l'impôt sur le revenu, l'impôt sur les sociétés, le précompte prévu à l'article 223 sexies du code général des impôts, la contribution prévue à l'article 234 nonies du même code, la taxe sur les salaires, la taxe d'apprentissage, la cotisation perçue au titre de la participation des employeurs à l'effort de construction.
\n
2° Entre les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du code général des impôts et les droits de timbre, perçus au profit de l'Etat.
" } }, "LEGIARTI000043695313": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043695313", "URL": "article/LEGI/ARTI/00/00/43/69/53/LEGIARTI000043695313.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000006068413", "#text": "Loi n° 71-578 du 16 juillet 1971 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671187", "@num": "10", "#text": "Loi n° 71-578 du 16 juillet 1971 - art. 10 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671179", "@num": "4", "#text": "Loi n° 71-578 du 16 juillet 1971 - art. 4 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671181", "@num": "5", "#text": "Loi n° 71-578 du 16 juillet 1971 - art. 5 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671183", "@num": "6", "#text": "Loi n° 71-578 du 16 juillet 1971 - art. 6 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671184", "@num": "7", "#text": "Loi n° 71-578 du 16 juillet 1971 - art. 7 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n° 71-578 du 16 juillet 1971 - art. 8 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000028698588", "@num": "9", "#text": "Loi n° 71-578 du 16 juillet 1971 - art. 9 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000043694630", "@nor": "MTRD2035290R", "@num": "2021-797", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2021-797 du 23 juin 2021 relative au recouvrement, à l'affectation et au contrôle des contributions des employeurs au titre du financement de la formation professionnelle et de l'apprentissage", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000043694630", "@c_titre_court": "Ordonnance n°2021-797 du 23 juin 2021" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2021-797 du 23 juin 2021 relative au recouvrement, à l'affectation et au contrôle des contributions des employeurs au titre du financement de la formation professionnelle et de l'apprentissage", "@debut": "2021-06-25", "@id_txt": "LEGITEXT000043695300", "@c_titre_court": "Ordonnance n°2021-797 du 23 juin 2021" } ], "@ministere": "Ministère du travail, de l'emploi et de l'insertion", "@date_publi": "2021-06-24", "@date_signature": "2021-06-23", "@num_parution_jo": "0145" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000043695313", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000043694637", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Loi n° 71-578 du 16 juillet 1971\n
\n Art. 4, Art. 5, Art. 6, Art. 7, Art. 8, Art. 9, Art. 10\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006315463", "cible": false, "cidtexte": "JORFTEXT000000687667", "id": "LEGIARTI000006671185", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315072", "cible": false, "cidtexte": "JORFTEXT000000687667", "id": "LEGIARTI000006671185", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315070", "cible": false, "cidtexte": "JORFTEXT000000687667", "id": "LEGIARTI000006671185", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315069", "cible": false, "cidtexte": "JORFTEXT000000687667", "id": "LEGIARTI000006671185", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315466", "cible": false, "cidtexte": "JORFTEXT000000687667", "id": "LEGIARTI000006671185", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315074", "cible": false, "cidtexte": "JORFTEXT000000687667", "id": "LEGIARTI000006671185", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315465", "cible": false, "cidtexte": "JORFTEXT000000687667", "id": "LEGIARTI000006671185", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000043695313", "cible": false, "cidtexte": "JORFTEXT000000687667", "id": "LEGIARTI000006671185", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000006315075", "cible": false, "cidtexte": "JORFTEXT000000687667", "id": "LEGIARTI000006671185", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315071", "cible": false, "cidtexte": "JORFTEXT000000687667", "id": "LEGIARTI000006671185", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315073", "cible": false, "cidtexte": "JORFTEXT000000687667", "id": "LEGIARTI000006671185", "typelien": "CONCORDANCE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006671185", "liens_entrants": true }

Article 8 AUTONOME ABROGE_DIFF, en vigueur du 17/07/1971 au 01/01/2022 (Loi n° 71-578 du 16 juillet 1971 sur la participation des employeurs au financement des premières formations technologiques et professionnelles)