{ "article": { "LEGIARTI000020000358": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "128", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000020000358", "URL": "article/LEGI/ARTI/00/00/20/00/03/LEGIARTI000020000358.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020038752", "@num": "231 bis U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis U (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020076253", "@fin": "2999-01-01", "#text": "I. ― MESURES FISCALES ET BUDGÉTAIRES\r\n\r\nNON RATTACHÉES", "@debut": "2008-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020000015", "@fin": "2999-01-01", "#text": "TITRE IV : DISPOSITIONS PERMANENTES", "@debut": "2008-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020000017", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPECIALES", "@debut": "2008-12-29" } ] }, "@cid": "JORFTEXT000019995721", "@nor": "BCFX0821595L", "@num": "2008-1425", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2008-1425 du 27 décembre 2008 de finances pour 2009 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000019995721", "@c_titre_court": "LOI n°2008-1425 du 27 décembre 2008" }, { "@fin": "2999-01-01", "#text": "LOI n° 2008-1425 du 27 décembre 2008 de finances pour 2009 (1)", "@debut": "2008-12-29", "@id_txt": "LEGITEXT000020000009", "@c_titre_court": "LOI n° 2008-1425 du 27 décembre 2008" } ], "@date_publi": "2008-12-28", "@date_signature": "2008-12-27" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020000358", "@fin": "2999-01-01", "@num": "128", "@etat": "VIGUEUR", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019996349", "@fin": "2999-01-01", "@num": "128", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I A modifié les dispositions suivantes :

-CODE GENERAL DES IMPOTS, CGI.
\nArt. 231 bis U\n
\n

II. - Le I s'applique aux rémunérations versées à compter du 1er janvier 2009.
\n

\n
" } }, "LEGIARTI000020038752": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "231 bis U", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-02-19", "DATE_DEBUT": "2008-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000020038752", "URL": "article/LEGI/ARTI/00/00/20/03/87/LEGIARTI000020038752.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2008-1415 du 27 décembre 2008 article 128 II : Ces dispositions s'appliquent aux rémunérations versées à compter du 1er janvier 2009.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020000358", "@num": "128", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 128 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000006524259", "@num": "L342-1", "#text": "Code de la recherche - art. L342-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162539", "@fin": "2999-01-01", "#text": "Section II : Taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@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": "LEGIARTI000020038752", "@fin": "2014-02-19", "@num": "231 bis U", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030529496", "@fin": "2015-06-06", "@num": "231 bis U", "@etat": "MODIFIE", "@debut": "2014-02-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030701106", "@fin": "2999-01-01", "@num": "231 bis U", "@etat": "VIGUEUR", "@debut": "2015-06-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les rémunérations versées par les centres techniques industriels mentionnés à l'article L. 342-1 du code de la recherche sont exonérées de taxe sur les salaires.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000020038752", "cible": true, "cidtexte": "JORFTEXT000019995721", "id": "LEGIARTI000020000358", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000020000358", "liens_entrants": true }

Article 128 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 29/12/2008 (LOI n° 2008-1425 du 27 décembre 2008 de finances pour 2009 (1))