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dispositions applicables aux crédits d'impôt calculés au titre des dépenses de recherche exposées à compter du 1er janvier 2008.
\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017856383", "@num": "69", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 69", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000006309198", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314949", "@num": "L13 C", "#text": "Livre des procédures fiscales - art. L13 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022916610", "@fin": "2999-01-01", "#text": "2° bis : Dispositions relatives au contrôle sur demande", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163088", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000017889843", "@fin": "2022-01-01", "@num": "L13 CA", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044992297", "@fin": "2999-01-01", "@num": "L13 CA", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le contrôle sur demande prévu à l'article L. 13 C, en tant qu'il porte sur le crédit d'impôt défini à l'article 244 quater B du code général des impôts, est étendu à toutes les entreprises.

" } }, "LEGIARTI000017856383": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "69", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000017856383", "URL": "article/LEGI/ARTI/00/00/17/85/63/LEGIARTI000017856383.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017889835", "@num": "223 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 O (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017889830", "@num": "244 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017889843", "@num": "L13 CA", "#text": "Livre des procédures fiscales - art. L13 CA (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017889847", "@num": "L172 G", "#text": "Livre des procédures fiscales - art. L172 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017889838", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000017856231", "@fin": "2999-01-01", "#text": "I. - MESURES FISCALES ET BUDGÉTAIRES NON RATTACHÉES", "@debut": "2007-12-28" } ] }, "@cid": "JORFTEXT000017853368", "@nor": "BCFX0765271L", "@num": "2007-1822", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2007-1822 du 24 décembre 2007 de finances pour 2008 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000017853368", "@c_titre_court": "LOI n° 2007-1822 du 24 décembre 2007" }, { "@fin": "2999-01-01", "#text": "LOI n° 2007-1822 du 24 décembre 2007 de finances pour 2008 (1)", "@debut": "2007-12-28", "@id_txt": "LEGITEXT000017856212", "@c_titre_court": "LOI n° 2007-1822 du 24 décembre 2007" } ], "@date_publi": "2007-12-27", "@date_signature": "2007-12-24", "@num_parution_jo": "0300" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000017856383", "@fin": "2999-01-01", "@num": "69", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000017853890", "@fin": "2999-01-01", "@num": "69", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

CODE GENERAL DES IMPOTS, CGI.
Art. 244 quater B
\n

\n
A modifié les dispositions suivantes :

CODE GENERAL DES IMPOTS, CGI.
\n Art. 223 O\n
\n

\n
A modifié les dispositions suivantes :

Livre des procédures fiscales
Art. , Art. L172 G\n
\n

\n
A modifié les dispositions suivantes :

Livre des procédures fiscales
\n Art. L80 B\n
\n

\n
A modifié les dispositions suivantes :

Livre des procédures fiscales
Art. , Art. L13 CA\n
\n

" } } }, "article_lien": [ { "article_id": "LEGIARTI000017856383", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000017889843", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000017889843", "liens_entrants": true }

Article L13 CA AUTONOME MODIFIE, en vigueur du 28/12/2007 au 01/01/2022 (Livre des procédures fiscales)