{ "article": { "LEGIARTI000019063598": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019063598", "URL": "article/LEGI/ARTI/00/00/19/06/35/LEGIARTI000019063598.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019065929", "@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" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000019061780", "@nor": "ECEL0812605D", "@num": "2008-591", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2008-591 du 23 juin 2008 relatif au transfert du recouvrement de la cotisation minimale de taxe professionnelle aux comptables des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000019061780", "@c_titre_court": "Décret n°2008-591 du 23 juin 2008" }, { "@fin": "2999-01-01", "#text": "Décret n° 2008-591 du 23 juin 2008 relatif au transfert du recouvrement de la cotisation minimale de taxe professionnelle aux comptables des impôts", "@debut": "2008-06-26", "@id_txt": "LEGITEXT000019063591", "@c_titre_court": "Décret n°2008-591 du 23 juin 2008" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2008-06-25", "@date_signature": "2008-06-23" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000019063598", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019061792", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3.
\n Art. 344-0 B\n
\n

\n
" } }, "LEGIARTI000019065929": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "344-0 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-09-06", "DATE_DEBUT": "2008-06-26" } }, "META_COMMUN": { "ID": "LEGIARTI000019065929", "URL": "article/LEGI/ARTI/00/00/19/06/59/LEGIARTI000019065929.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019063598", "@num": "2", "#text": "Décret n°2008-591 du 23 juin 2008 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000019061780", "@nortexte": "ECEL0812605D", "@numtexte": "2008-591", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-23" }, { "@id": "LEGIARTI000034695991", "@num": "5", "#text": "Décret n°2017-866 du 9 mai 2017 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034633192", "@nortexte": "ECFE1703975D", "@numtexte": "2017-866", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000049803702", "@num": "A161-23", "#text": "Code des impositions sur les biens et services - art. A161-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295302", "@num": "102 Z", "#text": "Code général des impôts, annexe II, CGIANII. - art. 102 Z", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294156", "@num": "161", "#text": "Code général des impôts, annexe II, CGIANII. - art. 161", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299475", "@num": "336 bis", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 336 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299482", "@num": "344-0 A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299621", "@num": "369", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 369", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642294", "@num": "406 terdecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 406 terdecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298162", "@num": "46 C", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311357", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306885", "@num": "1647 E", "#text": "Code général des impôts, CGI. - art. 1647 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308231", "@num": "172", "#text": "Code général des impôts, CGI. - art. 172", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308235", "@num": "172 bis", "#text": "Code général des impôts, CGI. - art. 172 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303451", "@num": "209 B", "#text": "Code général des impôts, CGI. - art. 209 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308740", "@num": "223", "#text": "Code général des impôts, CGI. - art. 223", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314637", "@num": "231 ter", "#text": "Code général des impôts, CGI. - art. 231 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308986", "@num": "235 ter J", "#text": "Code général des impôts, CGI. - art. 235 ter J", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309028", "@num": "235 ter X", "#text": "Code général des impôts, CGI. - art. 235 ter X", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309527", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311289", "@num": "990 F", "#text": "Code général des impôts, CGI. - art. 990 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311299", "@num": "991", "#text": "Code général des impôts, CGI. - art. 991", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162314", "@fin": "2999-01-01", "#text": "00I : Déclarations souscrites auprès de la Direction des grandes entreprises", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146865", "@fin": "2999-01-01", "#text": "Chapitre premier : Obligations des contribuables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133761", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114434", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006299484", "@fin": "2002-08-30", "@num": "344-0 B", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299485", "@fin": "2003-01-01", "@num": "344-0 B", "@etat": "MODIFIE", "@debut": "2002-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299486", "@fin": "2004-01-01", "@num": "344-0 B", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299487", "@fin": "2004-12-29", "@num": "344-0 B", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299488", "@fin": "2005-01-01", "@num": "344-0 B", "@etat": "MODIFIE", "@debut": "2004-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299489", "@fin": "2008-04-03", "@num": "344-0 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618051", "@fin": "2008-06-26", "@num": "344-0 B", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019065929", "@fin": "2012-09-06", "@num": "344-0 B", "@etat": "MODIFIE", "@debut": "2008-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026347958", "@fin": "2014-05-30", "@num": "344-0 B", "@etat": "MODIFIE", "@debut": "2012-09-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029043376", "@fin": "2015-06-06", "@num": "344-0 B", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030695721", "@fin": "2017-05-05", "@num": "344-0 B", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034597798", "@fin": "2019-01-01", "@num": "344-0 B", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034737255", "@fin": "2019-10-24", "@num": "344-0 B", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039263868", "@fin": "2022-11-18", "@num": "344-0 B", "@etat": "MODIFIE", "@debut": "2019-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046566979", "@fin": "2023-06-18", "@num": "344-0 B", "@etat": "MODIFIE", "@debut": "2022-11-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047697148", "@fin": "2024-02-03", "@num": "344-0 B", "@etat": "MODIFIE", "@debut": "2023-06-18", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049080483", "@fin": "2025-01-01", "@num": "344-0 B", "@etat": "ABROGE_DIFF", "@debut": "2024-02-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047697602", "@fin": "2999-01-01", "@num": "344-0 B", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions de l'article 344-0 A s'appliquent :

1° Aux déclarations de résultat mentionnées aux articles 172 et 223 du code général des impôts et aux déclarations et documents devant y être annexés ;

2° (Abrogé) ;

3° A la déclaration dont l'article 102 Z de l'annexe II du code général des impôts prévoit la production pour les entreprises ou personnes morales qui sont dans le champ d'application de l'article 209 B du même code ;

4° Aux déclarations de taxe sur la valeur ajoutée et taxes assimilées prévues à l'article 287 du même code, ainsi qu'aux déclarations et documents se rapportant aux taxes, contributions et redevances assises et contrôlées comme en matière de taxe sur la valeur ajoutée ;

5° Aux déclarations de taxes et participations assises sur les salaires prévues à l'article 235 ter J du code précité,161 de l'annexe II et 369 de l'annexe III au même code ;

6° A la déclaration de cotisation minimale de taxe professionnelle prévue au IV de l'article 1647 E du même code ;

7° A la déclaration des sociétés immobilières mentionnée aux articles 172 bis du même code et 46 C ;

8° A la déclaration de taxe sur les excédents de provisions des entreprises d'assurances de dommages prévue à l'article 235 ter X du même code ;

9° (Sans objet) ;

10° A la déclaration de taxe sur la valeur vénale des immeubles possédés en France prévue à l'article 990 F du même code ;

11° A la déclaration de contribution au fonds commun des accidents du travail agricole prévue à l'article 336 bis ;

12° A la déclaration de taxe sur les conventions d'assurance prévue à l'article 991 du même code ;

13° (Sans objet) ;

14° A la déclaration de taxe sur les véhicules de tourisme des sociétés prévue à l'article 1010 du même code ;

15° Sur option, à la déclaration de taxe annuelle sur les locaux à usage de bureaux, les locaux commerciaux et de stockage dans la région Ile-de-France prévue à l'article 231 ter du même code. L'option ne peut être exercée que si l'entreprise a opté pour le paiement des taxes foncières auprès du comptable du service des grandes entreprises mentionné au premier alinéa de l'article 344-0 A. Elle est formulée dans les mêmes conditions que celles prévues pour l'option mentionnée à l'article 406 terdecies.

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Article 2 ENTIEREMENT_MODIF (Décret n° 2008-591 du 23 juin 2008 relatif au transfert du recouvrement de la cotisation minimale de taxe professionnelle aux comptables des impôts)