{ "article": { "LEGIARTI000018617980": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 YZC", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000018617980", "URL": "article/LEGI/ARTI/00/00/18/61/79/LEGIARTI000018617980.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018559056", "@num": "3", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000006303590", "@num": "220 nonies", "#text": "Code général des impôts, CGI. - art. 220 nonies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162185", "@fin": "2999-01-01", "#text": "Section VI septies : Crédit d'impôt pour le rachat du capital d'une société", "@debut": "2007-10-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146815", "@fin": "2999-01-01", "#text": "Chapitre I bis : Impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298282", "@fin": "2008-04-03", "@num": "46 quater-0 YZC", "@etat": "MODIFIE", "@debut": "2007-10-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000018617980", "@fin": "2999-01-01", "@num": "46 quater-0 YZC", "@etat": "VIGUEUR", "@debut": "2008-04-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le crédit d'impôt prévu à l'article 220 nonies du code général des impôts est imputé sur l'impôt dû après les prélèvements non libératoires et les autres crédits d'impôt.

" } }, "LEGIARTI000006303590": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "220 nonies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2006-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303590", "URL": "article/LEGI/ARTI/00/00/06/30/35/LEGIARTI000006303590.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0220AJXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006659242", "@num": "38", "#text": "Loi n°2006-1770 du 30 décembre 2006 - art. 38 () JORF 31 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000458333", "@nortexte": "SOCX0600085L", "@numtexte": "2006-1770", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGITEXT000039765765", "#text": "Décret n°2019-1544 du 30 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039699627", "@nortexte": "ECOE1933929D", "@numtexte": "2019-1544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000018617980", "@num": "46 quater-0 YZC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613318", "@num": "L3332-15", "#text": "Code du travail - art. L3332-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038587586", "@num": "L3332-16", "#text": "Code du travail - art. L3332-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018052177", "@num": "L443-3-1", "#text": "Code du travail - art. L443-3-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946928", "@num": "200 A", "#text": "Code général des impôts, CGI. - art. 200 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303567", "@num": "220 R", "#text": "Code général des impôts, CGI. - art. 220 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658193", "@num": "726", "#text": "Code général des impôts, CGI. - art. 726 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467150", "@num": "732 bis", "#text": "Code général des impôts, CGI. - art. 732 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518390", "@num": "80 bis", "#text": "Code général des impôts, CGI. - art. 80 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305513", "@num": "810 quater", "#text": "Code général des impôts, CGI. - art. 810 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298277", "@num": "46 quater-0 YX", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298278", "@num": "46 quater-0 YY", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YY (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298279", "@num": "46 quater-0 YZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298280", "@num": "46 quater-0 YZA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362739", "@num": "46 quater-0 YZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179584", "@fin": "2999-01-01", "#text": "5° : Crédit d'impôt pour le rachat du capital d'une société", "@debut": "2006-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162532", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303590", "@fin": "2008-05-01", "@num": "220 nonies", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619732", "@fin": "2015-01-01", "@num": "220 nonies", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355608", "@fin": "2020-01-01", "@num": "220 nonies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037990426", "@fin": "2999-01-01", "@num": "220 nonies", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les sociétés constituées exclusivement pour le rachat de tout ou partie du capital d'une société, dans les conditions mentionnées au II, peuvent bénéficier d'un crédit d'impôt.
\n
Pour chaque exercice, le crédit d'impôt est égal au montant de l'impôt sur les sociétés dû par la société rachetée au titre de l'exercice précédent, dans la proportion des droits sociaux que les salariés de la société rachetée détiennent indirectement dans le capital de cette dernière et dans la limite du montant des intérêts dus par la société nouvelle au titre de l'exercice d'imputation à raison des emprunts qu'elle a contractés pour le rachat. Pour les sociétés membres d'un groupe au sens de l'article 223 A, l'impôt sur les sociétés dû par la société rachetée s'entend du montant qu'elle aurait dû acquitter en l'absence d'application du régime prévu à l'article 223 A.
\n
II. - Le bénéfice du I est subordonné aux conditions suivantes :
\n
1° La société rachetée et la société nouvelle doivent être soumises au régime de droit commun de l'impôt sur les sociétés et ne pas faire partie du même groupe au sens de l'article 223 A ;
\n
2° Les droits de vote attachés aux actions ou aux parts de la société nouvelle doivent être détenus par au moins quinze personnes qui, à la date du rachat, étaient salariées de la société rachetée, ou par au moins 30 % des salariés de cette société si l'effectif n'excède pas cinquante salariés à cette date ;
\n
3° L'opération de reprise a fait l'objet d'un accord d'entreprise satisfaisant aux conditions du 2° de l'article L. 443-3-1 du code du travail.
\n
III. - Un décret fixe les obligations déclaratives des sociétés concernées.
" } }, "LEGIARTI000018559056": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018559056", "URL": "article/LEGI/ARTI/00/00/18/55/90/LEGIARTI000018559056.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018617859", "@num": "10 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617838", "@num": "10 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 C (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617945", "@num": "102", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 102 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297487", "@num": "2 duodecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 duodecies A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617819", "@num": "2 octodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 octodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297502", "@num": "2 quaterdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 quaterdecies A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617823", "@num": "2 septdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 septdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297522", "@num": "2 sexdecies-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 sexdecies-0 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297526", "@num": "2 sexdecies-0 A bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 sexdecies-0 A bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618008", "@num": "281 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 281 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617997", "@num": "281 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 281 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617993", "@num": "281 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 281 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617990", "@num": "281 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 281 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617987", "@num": "281 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 281 J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618019", "@num": "299 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 299 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618015", "@num": "299 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 299 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618011", "@num": "299 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 299 sexies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618023", "@num": "299 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 299 ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618077", "@num": "321 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 321 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618072", "@num": "344 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 undecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618051", "@num": "344-0 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344-0 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617865", "@num": "38 septdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297738", "@num": "38 septdecies H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies H (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297748", "@num": "38 septdecies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies I (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297739", "@num": "38 septdecies J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies J (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617845", "@num": "38 sexdecies J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618047", "@num": "381 KB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 KB (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617900", "@num": "39", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618038", "@num": "396", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 396 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618035", "@num": "406 A 15", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 A 15 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617892", "@num": "41-00 A bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41-00 A bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618028", "@num": "415", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 415 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617878", "@num": "46 AG duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG duodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617887", "@num": "46 AGF sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AGF sexies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617882", "@num": "46 AGG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AGG (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298129", "@num": "46 AM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AM (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298131", "@num": "46 AN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AN (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298132", "@num": "46 AO", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AO (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617925", "@num": "46 AO bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AO bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298140", "@num": "46 AS", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AS (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298144", "@num": "46 AT", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AT (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617983", "@num": "46 AZA ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AZA ter (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298226", "@num": "46 quater-0 RH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 RH (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617980", "@num": "46 quater-0 YZC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YZC (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617977", "@num": "46 quater-0 ZZ bis C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZZ bis C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617973", "@num": "46 quindecies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617968", "@num": "46 quindecies N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies N (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617963", "@num": "46 quindecies S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies S (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617959", "@num": "49 septies ZD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies ZD (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617955", "@num": "73 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 73 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617950", "@num": "96 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 K (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000018557013", "@nor": "ECEL0804930D", "@num": "2008-294", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2008-294 du 1er avril 2008 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000018557013", "@c_titre_court": "Décret n°2008-294 du 1er avril 2008" }, { "@fin": "2999-01-01", "#text": "Décret n° 2008-294 du 1er avril 2008 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2008-04-03", "@id_txt": "LEGITEXT000018559048", "@c_titre_court": "Décret n°2008-294 du 1er avril 2008" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2008-04-02", "@date_signature": "2008-04-01", "@num_parution_jo": "0078" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000018559056", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000018557499", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

- CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3.
\nArt. 2 duodecies A, Art. 2 quaterdecies A, Art. 2 sexdecies-0 A, Art. 2 sexdecies-0 A bis, Art. 299 ter, Art. 299 quater, Art. 299 quinquies, Art. 299 sexies, Art. 46 AM, Art. 46 AN, Art. 46 AO, Art. 46 AZA ter, Art. 46 quater-0 YZC, Art. 46 quater-0 ZZ bis C, Art. 46 quindecies I, Art. 46 quindecies N, Art. 46 quindecies S, Art. 49 septies ZD, Art. 73 A, Art. 96 K, Art. 102, Art. 2 septdecies, Art. 2 octodecies, Art. 38 septdecies H, Art. 38 septdecies I, Art. 38 septdecies J, Art. 46 AS, Art. 46 AT, Art. 46 quater-0 RH, Art. 321 H, Art. 344 undecies, Art. 344-0 B, Art. 381 KB, Art. 396, Art. 406 A 15, Art. 415, Art. 38 septdecies, Art. 46 AO bis, Art. 281 F, Art. 281 G, Art. 281 H, Art. 281 I, Art. 281 J, Art. 10 A, Art. 10 C, Art. 10 B, Art. 38 sexdecies J, Art. 39, Art. 41-00 A bis, Art. 46 AGF sexies, Art. 46 AGG, Art. 46 AG duodecies\n
\n

\n
" } }, "LEGIARTI000018619732": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "220 nonies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018619732", "URL": "article/LEGI/ARTI/00/00/18/61/97/LEGIARTI000018619732.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence des articles 1er, 3 et 12-I de l'ordonnance n° 2007-329 du 12 mars 2007.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018559051", "@num": "1", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGITEXT000039765765", "#text": "Décret n°2019-1544 du 30 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039699627", "@nortexte": "ECOE1933929D", "@numtexte": "2019-1544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000018617980", "@num": "46 quater-0 YZC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613318", "@num": "L3332-15", "#text": "Code du travail - art. L3332-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038587586", "@num": "L3332-16", "#text": "Code du travail - art. L3332-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018052177", "@num": "L443-3-1", "#text": "Code du travail - art. L443-3-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946928", "@num": "200 A", "#text": "Code général des impôts, CGI. - art. 200 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303567", "@num": "220 R", "#text": "Code général des impôts, CGI. - art. 220 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658193", "@num": "726", "#text": "Code général des impôts, CGI. - art. 726 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467150", "@num": "732 bis", "#text": "Code général des impôts, CGI. - art. 732 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518390", "@num": "80 bis", "#text": "Code général des impôts, CGI. - art. 80 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305513", "@num": "810 quater", "#text": "Code général des impôts, CGI. - art. 810 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298277", "@num": "46 quater-0 YX", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298278", "@num": "46 quater-0 YY", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YY (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298279", "@num": "46 quater-0 YZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298280", "@num": "46 quater-0 YZA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362739", "@num": "46 quater-0 YZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179584", "@fin": "2999-01-01", "#text": "5° : Crédit d'impôt pour le rachat du capital d'une société", "@debut": "2006-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162532", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303590", "@fin": "2008-05-01", "@num": "220 nonies", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619732", "@fin": "2015-01-01", "@num": "220 nonies", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355608", "@fin": "2020-01-01", "@num": "220 nonies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037990426", "@fin": "2999-01-01", "@num": "220 nonies", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les sociétés constituées exclusivement pour le rachat de tout ou partie du capital d'une société, dans les conditions mentionnées au II, peuvent bénéficier d'un crédit d'impôt.

Pour chaque exercice, le crédit d'impôt est égal au montant de l'impôt sur les sociétés dû par la société rachetée au titre de l'exercice précédent, dans la proportion des droits sociaux que les salariés de la société rachetée détiennent indirectement dans le capital de cette dernière et dans la limite du montant des intérêts dus par la société nouvelle au titre de l'exercice d'imputation à raison des emprunts qu'elle a contractés pour le rachat. Pour les sociétés membres d'un groupe au sens de l'article 223 A, l'impôt sur les sociétés dû par la société rachetée s'entend du montant qu'elle aurait dû acquitter en l'absence d'application du régime prévu à l'article 223 A.

II.-Le bénéfice du I est subordonné aux conditions suivantes :

1° La société rachetée et la société nouvelle doivent être soumises au régime de droit commun de l'impôt sur les sociétés et ne pas faire partie du même groupe au sens de l'article 223 A ;

2° Les droits de vote attachés aux actions ou aux parts de la société nouvelle doivent être détenus par au moins quinze personnes qui, à la date du rachat, étaient salariées de la société rachetée, ou par au moins 30 % des salariés de cette société si l'effectif n'excède pas cinquante salariés à cette date ;

3° L'opération de reprise a fait l'objet d'un accord d'entreprise satisfaisant aux conditions du 2° de l'article L. 3332-16 du code du travail.

III.-Un décret fixe les obligations déclaratives des sociétés concernées.

" } }, "LEGIARTI000029355608": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "220 nonies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029355608", "URL": "article/LEGI/ARTI/00/00/29/35/56/LEGIARTI000029355608.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029350560", "@num": "20", "#text": "LOI n°2014-891 du 8 août 2014 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGITEXT000039765765", "#text": "Décret n°2019-1544 du 30 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039699627", "@nortexte": "ECOE1933929D", "@numtexte": "2019-1544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000018617980", "@num": "46 quater-0 YZC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613318", "@num": "L3332-15", "#text": "Code du travail - art. L3332-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038587586", "@num": "L3332-16", "#text": "Code du travail - art. L3332-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018052177", "@num": "L443-3-1", "#text": "Code du travail - art. L443-3-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946928", "@num": "200 A", "#text": "Code général des impôts, CGI. - art. 200 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303567", "@num": "220 R", "#text": "Code général des impôts, CGI. - art. 220 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029351864", "@num": "223 A bis", "#text": "Code général des impôts, CGI. - art. 223 A bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658193", "@num": "726", "#text": "Code général des impôts, CGI. - art. 726 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467150", "@num": "732 bis", "#text": "Code général des impôts, CGI. - art. 732 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518390", "@num": "80 bis", "#text": "Code général des impôts, CGI. - art. 80 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305513", "@num": "810 quater", "#text": "Code général des impôts, CGI. - art. 810 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298277", "@num": "46 quater-0 YX", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298278", "@num": "46 quater-0 YY", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YY (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298279", "@num": "46 quater-0 YZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298280", "@num": "46 quater-0 YZA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362739", "@num": "46 quater-0 YZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179584", "@fin": "2999-01-01", "#text": "5° : Crédit d'impôt pour le rachat du capital d'une société", "@debut": "2006-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162532", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303590", "@fin": "2008-05-01", "@num": "220 nonies", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619732", "@fin": "2015-01-01", "@num": "220 nonies", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355608", "@fin": "2020-01-01", "@num": "220 nonies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037990426", "@fin": "2999-01-01", "@num": "220 nonies", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les sociétés constituées exclusivement pour le rachat de tout ou partie du capital d'une société, dans les conditions mentionnées au II, peuvent bénéficier d'un crédit d'impôt.

Pour chaque exercice, le crédit d'impôt est égal au montant de l'impôt sur les sociétés dû par la société rachetée au titre de l'exercice précédent, dans la proportion des droits sociaux que les salariés de la société rachetée détiennent indirectement dans le capital de cette dernière et dans la limite du montant des intérêts dus par la société nouvelle au titre de l'exercice d'imputation à raison des emprunts qu'elle a contractés pour le rachat. Pour les sociétés membres d'un groupe au sens de l'article 223 A ou de l'article 223 A bis, l'impôt sur les sociétés dû par la société rachetée s'entend du montant qu'elle aurait dû acquitter en l'absence d'application du régime prévu à l'article 223 A ou à l'article 223 A bis.

II. – Le bénéfice du I est subordonné aux conditions suivantes :

3° L'opération de reprise a fait l'objet d'un accord d'entreprise satisfaisant aux conditions du 2° de l'article L. 3332-16 du code du travail.

III. – Un décret fixe les obligations déclaratives des sociétés concernées.

" } }, "LEGIARTI000037990426": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "220 nonies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037990426", "URL": "article/LEGI/ARTI/00/00/37/99/04/LEGIARTI000037990426.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 110 III de la loi n° 2018-1317 du 28 décembre 2018, l'article 220 nonies, dans sa rédaction résultant du I, s'applique aux exercices clos à compter du 31 décembre 2019. Conformément aux dispositions du II du même article, les dispositions résultant du I dudit article 110 entrent en vigueur à une date fixée par décret, qui ne peut être postérieure de plus de six mois à la date de réception par le Gouvernement de la réponse de la Commission européenne permettant de considérer le dispositif législatif lui ayant été notifié comme conforme au droit de l'Union européenne en matière d'aides d'Etat. Le décret n° 2019-1544 a fixé cette date au 1er janvier 2020.

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L3332-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038587586", "@num": "L3332-16", "#text": "Code du travail - art. L3332-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018052177", "@num": "L443-3-1", "#text": "Code du travail - art. L443-3-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946928", "@num": "200 A", "#text": "Code général des impôts, CGI. - art. 200 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303567", "@num": "220 R", "#text": "Code général des impôts, CGI. - art. 220 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029351864", "@num": "223 A bis", "#text": "Code général des impôts, CGI. - art. 223 A bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658193", "@num": "726", "#text": "Code général des impôts, CGI. - art. 726 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467150", "@num": "732 bis", "#text": "Code général des impôts, CGI. - art. 732 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518390", "@num": "80 bis", "#text": "Code général des impôts, CGI. - art. 80 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305513", "@num": "810 quater", "#text": "Code général des impôts, CGI. - art. 810 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298277", "@num": "46 quater-0 YX", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298278", "@num": "46 quater-0 YY", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YY (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298279", "@num": "46 quater-0 YZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298280", "@num": "46 quater-0 YZA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362739", "@num": "46 quater-0 YZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179584", "@fin": "2999-01-01", "#text": "5° : Crédit d'impôt pour le rachat du capital d'une société", "@debut": "2006-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162532", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303590", "@fin": "2008-05-01", "@num": "220 nonies", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619732", "@fin": "2015-01-01", "@num": "220 nonies", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355608", "@fin": "2020-01-01", "@num": "220 nonies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037990426", "@fin": "2999-01-01", "@num": "220 nonies", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les sociétés constituées exclusivement pour le rachat de tout ou partie du capital d'une société, réalisé jusqu'au 31 décembre 2022 dans les conditions mentionnées au II, peuvent bénéficier d'un crédit d'impôt.

Pour chaque exercice, le crédit d'impôt est égal au montant de l'impôt sur les sociétés dû par la société rachetée au titre de l'exercice précédent, dans la proportion des droits de vote attachés aux actions ou parts de la société rachetée détenus indirectement par les salariés de cette dernière et dans la limite du montant des intérêts dus par la société nouvelle au titre de l'exercice d'imputation à raison des emprunts qu'elle a contractés pour le rachat. Pour les sociétés membres d'un groupe au sens de l'article 223 A ou de l'article 223 A bis, l'impôt sur les sociétés dû par la société rachetée s'entend du montant qu'elle aurait dû acquitter en l'absence d'application du régime prévu à l'article 223 A ou à l'article 223 A bis.

II. – Le bénéfice du I est subordonné aux conditions suivantes :

2° Les droits de vote attachés aux actions ou aux parts de la société nouvelle, pris en compte pour le calcul du montant du crédit d'impôt mentionné au I du présent article, sont détenus par une ou plusieurs personnes qui, à la date du rachat, étaient salariées de la société rachetée depuis au moins dix-huit mois ;

3° L'opération de reprise a fait l'objet d'un accord d'entreprise satisfaisant aux conditions du 2° de l'article L. 3332-16 du code du travail.

III. – Un décret fixe les obligations déclaratives des sociétés concernées.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000018619732", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018617980", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006303590", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018617980", "typelien": "CITATION" }, { "article_id": "LEGIARTI000037990426", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018617980", "typelien": "CITATION" }, { "article_id": "LEGIARTI000029355608", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018617980", "typelien": "CITATION" }, { "article_id": "LEGIARTI000018559056", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000018617980", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000018617980", "liens_entrants": true }

Article 46 quater-0 YZC AUTONOME VIGUEUR, en vigueur depuis le 03/04/2008 (Code général des impôts, annexe III)