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I.-A modifié les dispositions suivantes :

Livre des procédures fiscales art.L 80 B\n

II.-Le I entre en vigueur le 1er janvier 2009.
Toutefois, son 3° entre en vigueur à une date fixée par décret et au plus tard le 1er janvier 2010.

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"LEGIARTI000036364065", "@fin": "2018-08-12", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312544", "@fin": "2019-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987062", "@fin": "2021-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042909759", "@fin": "2022-01-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044992234", "@fin": "2022-09-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045917163", "@fin": "2023-06-03", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047620657", "@fin": "2024-07-01", "@num": "L80 B", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048846776", "@fin": "2999-01-01", "@num": "L80 B", "@etat": "VIGUEUR", "@debut": "2024-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La garantie prévue au premier alinéa de l'article L. 80 A est applicable :

1° Lorsque l'administration a formellement pris position sur l'appréciation d'une situation de fait au regard d'un texte fiscal ;

2° Lorsque l'administration n'a pas répondu dans un délai de trois mois à un redevable de bonne foi qui :

a. Disposition devenue sans objet ;

b. a notifié à l'administration sa volonté de bénéficier des dispositions des articles 39 AB, 39 AC, 39 quinquies A, 39 quinquies D, 39 quinquies DA ou des articles 39 quinquies E, 39 quinquies F, 39 quinquies FA, 39 quinquies FC, 44 sexies ou 44 octies A du code général des impôts.

La notification doit être préalable à l'opération en cause et effectuée à partir d'une présentation écrite précise et complète de la situation de fait.

Un décret en Conseil d'Etat précise les conditions d'application du présent 2°, notamment le contenu, le lieu de dépôt ainsi que les modalités selon lesquelles l'administration accuse réception de ces notifications ;

3° Lorsque l'administration n'a pas répondu de manière motivée dans un délai de trois mois à un redevable de bonne foi qui a demandé, dans les mêmes conditions que celles prévues à l'avant-dernier alinéa du 2°, si son projet de dépenses de recherche est éligible au bénéfice des dispositions de l'article 244 quater B du code général des impôts.

Pour l'examen des demandes mentionnées au premier alinéa, l'administration des impôts sollicite l'avis des services relevant du ministre chargé de la recherche ou d'organismes chargés de soutenir l'innovation dont la liste est fixée par décret en Conseil d'Etat lorsque l'appréciation du caractère scientifique et technique du projet de dépenses de recherche présenté par l'entreprise le nécessite.

Les personnes consultées en application du deuxième alinéa du 3° sont tenues au secret professionnel dans les conditions prévues à l'article L. 103 du présent livre.

Un décret en Conseil d'Etat précise les conditions d'application du présent 3° ;

4° Lorsque l'administration n'a pas répondu de manière motivée dans un délai de quatre mois à un contribuable de bonne foi qui a demandé, à partir d'une présentation écrite précise et complète de la situation de fait, si son entreprise constitue une jeune entreprise innovante au sens de l'article 44 sexies-0 A du code général des impôts. Un décret en Conseil d'Etat précise les modalités d'application du présent 4° concernant les documents et informations qui doivent être fournis ;

5° Lorsque l'administration n'a pas répondu de manière motivée dans un délai de quatre mois à un contribuable de bonne foi qui a demandé, à partir d'une présentation écrite précise et complète de la situation de fait, si son entreprise pouvait bénéficier des dispositions de l'article 44 undecies du code général des impôts. Un décret en Conseil d'Etat précise les modalités d'application du présent 5° concernant les documents et informations qui doivent être fournis ;

6° Lorsque l'administration n'a pas répondu dans un délai de trois mois à un contribuable de bonne foi qui a demandé, à partir d'une présentation écrite précise et complète de la situation de fait, l'assurance qu'il ne dispose pas en France d'un établissement stable ou d'une base fixe au sens de la convention fiscale liant la France à l'État dans lequel ce contribuable est résident.

Un décret en Conseil d'État précise les modalités d'application du présent 6° ;

7° Lorsque l'administration a conclu un accord préalable portant sur la méthode de détermination des prix mentionnés au 2° de l'article L. 13 B, soit avec l'autorité compétente désignée par une convention fiscale bilatérale destinée à éliminer les doubles impositions, soit avec le contribuable.

\n
" } }, "LEGIARTI000019288726": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-08-01", "DATE_DEBUT": "2009-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019288726", "URL": "article/LEGI/ARTI/00/00/19/28/87/LEGIARTI000019288726.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006332961", "@num": "1", "#text": "Arrêté du 25 juillet 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332962", "@num": "2", "#text": "Arrêté du 25 juillet 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332963", "@num": "3", "#text": "Arrêté du 25 juillet 1996 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734806", "@nortexte": "BUDF9600025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000006332964", "@num": "ANNEXE I", "#text": "Arrêté du 25 juillet 1996 - art. 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(V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019199301", "@nortexte": "BCFL0754656A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-11" }, { "@id": "LEGIARTI000019201677", "@num": "1", "#text": "Arrêté du 11 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019199301", "@nortexte": "BCFL0754656A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-11" }, { "@id": "LEGIARTI000019284953", "@num": "5", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000019285215", "@num": "136", "#text": "LOI n°2008-776 du 4 août 2008 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000020042095", "@num": "48", "#text": "LOI n°2008-1443\r\n du 30 décembre 2008 - art. 48 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000020497102", "@num": "1", "#text": "Décret n°2009-388\n du 7 avril 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020496041", "@nortexte": "ECEL0904793D", "@numtexte": "2009-388", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGIARTI000050079600", "@num": "2 bis", "#text": "Arrêté du 23 décembre 2013 - art. 2 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028388284", "@nortexte": "BUDE1324833A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000029880081", "@num": "1", "#text": "ARRÊTÉ du 28 novembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029879077", "@nortexte": "FCPE1422275A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-11-28" }, { "@id": "LEGIARTI000041878578", "@num": "10", "#text": "Ordonnance n°2020-306 du 25 mars 2020 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041755644", "@nortexte": "JUSX2008186R", "@numtexte": "2020-306", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-03-25" }, { "@id": "LEGIARTI000006309198", "@num": "244 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302284", "@num": "39 AB", "#text": "Code général des impôts, CGI. - art. 39 AB", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302292", "@num": "39 AC", "#text": "Code général des impôts, CGI. - art. 39 AC", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307611", "@num": "39 quinquies A", "#text": "Code général des impôts, CGI. - art. 39 quinquies A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307616", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302904", "@num": "39 quinquies DA", "#text": "Code général des impôts, CGI. - art. 39 quinquies DA", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307629", "@num": "39 quinquies E", "#text": "Code général des impôts, CGI. - art. 39 quinquies E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307643", "@num": "39 quinquies F", "#text": "Code général des impôts, CGI. - art. 39 quinquies F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307760", "@num": "39 quinquies FA", "#text": "Code général des impôts, CGI. - art. 39 quinquies FA", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302340", "@num": "39 quinquies FC", "#text": "Code général des impôts, CGI. - art. 39 quinquies FC", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302423", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302397", "@num": "44 sexies", "#text": "Code général des impôts, CGI. - 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La garantie prévue au premier alinéa de l'article L. 80 A est applicable :

1° Lorsque l'administration a formellement pris position sur l'appréciation d'une situation de fait au regard d'un texte fiscal ; elle se prononce dans un délai de trois mois lorsqu'elle est saisie d'une demande écrite, précise et complète par un redevable de bonne foi.

Un décret en Conseil d'Etat précise les modalités d'application du présent 1°, notamment le contenu, le lieu ainsi que les modalités de dépôt de cette demande.

2° Lorsque l'administration n'a pas répondu dans un délai de trois mois à un redevable de bonne foi qui :

a. Disposition devenue sans objet ;

La notification doit être préalable à l'opération en cause et effectuée à partir d'une présentation écrite précise et complète de la situation de fait.

L'avis est notifié au contribuable et à l'administration des impôts. Lorsqu'il est favorable, celle-ci ne peut rejeter la demande du contribuable que pour un motif tiré de ce qu'une autre des conditions mentionnées à l'article 244 quater B du code général des impôts n'est pas remplie.
Les personnes consultées en application du deuxième alinéa du 3° sont tenues au secret professionnel dans les conditions prévues à l'article L. 103 du présent livre.

Un décret en Conseil d'Etat précise les conditions d'application du présent 3° ;

4° Lorsque l'administration n'a pas répondu de manière motivée dans un délai de trois mois à un contribuable de bonne foi qui a demandé, à partir d'une présentation écrite précise et complète de la situation de fait, si son entreprise constitue une jeune entreprise innovante au sens de l'article 44 sexies-0 A du code général des impôts. Un décret en Conseil d'Etat précise les modalités d'application du présent 4° concernant les documents et informations qui doivent être fournis ;

5° Lorsque l'administration n'a pas répondu de manière motivée dans un délai de trois mois à un contribuable de bonne foi qui a demandé, à partir d'une présentation écrite précise et complète de la situation de fait, si son entreprise pouvait bénéficier des dispositions de l'article 44 undecies du code général des impôts. Un décret en Conseil d'Etat précise les modalités d'application du présent 5° concernant les documents et informations qui doivent être fournis ;

Un décret en Conseil d'État précise les modalités d'application du présent 6° ;

8° Lorsque l'administration n'a pas répondu dans un délai de trois mois à un contribuable de bonne foi qui a demandé, à partir d'une présentation écrite, précise et complète de la situation de fait, si les revenus de son activité professionnelle, lorsqu'elle est soumise à l'impôt sur le revenu, relèvent de la catégorie des bénéfices industriels et commerciaux au sens de l'article 34 du code général des impôts ou des bénéfices des professions libérales et des charges et offices dont les titulaires n'ont pas la qualité de commerçants mentionnés à l'article 92 du même code, ou, s'agissant d'une société civile, si les résultats de son activité professionnelle sont soumis à l'impôt sur le revenu ou à l'impôt sur les sociétés.

Un décret en Conseil d'Etat précise les conditions d'application du présent 8°.

\n
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Article 136 AUTONOME VIGUEUR, en vigueur depuis le 06/08/2008 (LOI n° 2008-776 du 4 août 2008 de modernisation de l'économie (1))