{ "article": { "LEGIARTI000019285069": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "63", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019285069", "URL": "article/LEGI/ARTI/00/00/19/28/50/LEGIARTI000019285069.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019292391", "@num": "244 quater M", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000019284901", "@fin": "2999-01-01", "#text": "CHAPITRE IV : SIMPLIFIER LE FONCTIONNEMENT DES PETITES ET MOYENNES ENTREPRISES", "@debut": "2008-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000019284916", "@fin": "2999-01-01", "#text": "TITRE IER : MOBILISER LES ENTREPRENEURS", "@debut": "2008-08-06" } ] }, "@cid": "JORFTEXT000019283050", "@nor": "ECEX0808477L", "@num": "2008-776", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2008-776 du 4 août 2008 de modernisation de l'économie (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000019283050", "@c_titre_court": "LOI n° 2008-776 du 4 août 2008" }, { "@fin": "2999-01-01", "#text": "LOI n° 2008-776 du 4 août 2008 de modernisation de l'économie (1)", "@debut": "2008-08-06", "@id_txt": "LEGITEXT000019284897", "@c_titre_court": "LOI n° 2008-776 du 4 août 2008" } ], "@date_publi": "2008-08-05", "@date_signature": "2008-08-04" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000019285069", "@fin": "2999-01-01", "@num": "63", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019283566", "@fin": "2999-01-01", "@num": "63", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
A modifié les dispositions suivantes :

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

\n
" } }, "LEGIARTI000019292391": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "244 quater M", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-05-29", "DATE_DEBUT": "2008-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000019292391", "URL": "article/LEGI/ARTI/00/00/19/29/23/LEGIARTI000019292391.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019285069", "@num": "63", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 63", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000006307893", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303156", "@num": "199 ter L", "#text": "Code général des impôts, CGI. - art. 199 ter L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303563", "@num": "220 N", "#text": "Code général des impôts, CGI. - art. 220 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194928", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304056", "@num": "238 bis L", "#text": "Code général des impôts, CGI. - art. 238 bis L", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304060", "@num": "238 ter", "#text": "Code général des impôts, CGI. - art. 238 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302397", "@num": "44 sexies", "#text": "Code général des impôts, CGI. - art. 44 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307033", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298589", "@num": "49 septies ZC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298591", "@num": "49 septies ZE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298592", "@num": "49 septies ZF", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298593", "@num": "49 septies ZG", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362648", "@num": "49 septies ZH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902832", "@num": "L3231-2", "#text": "Code du travail - art. L3231-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018035669", "@fin": "2999-01-01", "#text": "XXXVIII : Crédit d'impôt pour formation des dirigeants", "@debut": "2007-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006303937", "@fin": "2006-04-02", "@num": "244 quater M", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035665", "@fin": "2008-05-01", "@num": "244 quater M", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303938", "@fin": "2007-12-29", "@num": "244 quater M", "@etat": "MODIFIE", "@debut": "2006-04-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619413", "@fin": "2008-08-06", "@num": "244 quater M", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019292391", "@fin": "2009-05-29", "@num": "244 quater M", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020675527", "@fin": "2010-05-01", "@num": "244 quater M", "@etat": "MODIFIE", "@debut": "2009-05-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201501", "@fin": "2011-01-01", "@num": "244 quater M", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381907", "@fin": "2014-05-30", "@num": "244 quater M", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029041735", "@fin": "2017-12-30", "@num": "244 quater M", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036363354", "@fin": "2018-12-31", "@num": "244 quater M", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037986102", "@fin": "2019-12-30", "@num": "244 quater M", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467170", "@fin": "2022-01-01", "@num": "244 quater M", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044988798", "@fin": "2023-01-01", "@num": "244 quater M", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046868871", "@fin": "2025-02-16", "@num": "244 quater M", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217460", "@fin": "2999-01-01", "@num": "244 quater M", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les entreprises imposées d'après leur bénéfice réel ou exonérées en application des articles 44 sexies, 44 sexies A, 44 octies, 44 octies A, et 44 decies peuvent bénéficier d'un crédit d'impôt égal au produit du nombre d'heures passées par le chef d'entreprise en formation par le taux horaire du salaire minimum de croissance établi en exécution des articles L. 3231-2 à L. 3231-11 du code du travail. \n

II.-Le crédit d'impôt est plafonné à la prise en compte de quarante heures de formation par année civile.

II bis. - Pour le calcul du crédit d'impôt des groupements agricoles d'exploitation en commun, le plafond horaire mentionné au II est multiplié par le nombre d'associés chefs d'exploitation .

III.-Le crédit d'impôt calculé par les sociétés de personnes mentionnées aux articles 8,\n238 bis L, 239 ter et 239 quater A ou les groupements mentionnés aux articles 238 ter, 239 quater, 239 quater B, 239 quater C et 239 quinquies qui ne sont pas soumis à l'impôt sur les sociétés peut être utilisé par leurs associés proportionnellement à leurs droits dans ces sociétés ou ces groupements, à condition qu'il s'agisse de redevables de l'impôt sur les sociétés ou de personnes physiques participant à l'exploitation au sens du 1° bis du I de l'article 156.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000019292391", "cible": true, "cidtexte": "JORFTEXT000019283050", "id": "LEGIARTI000019285069", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000019285069", "liens_entrants": true }

Article 63 ENTIEREMENT_MODIF (LOI n° 2008-776 du 4 août 2008 de modernisation de l'économie (1))