{ "article": { "LEGIARTI000020445238": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L621-34", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-08", "DATE_DEBUT": "2009-03-28" } }, "META_COMMUN": { "ID": "LEGIARTI000020445238", "URL": "article/LEGI/ARTI/00/00/20/44/52/LEGIARTI000020445238.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020441015", "@num": "2", "#text": "Ordonnance n°2009-325\n du 25 mars 2009 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000020439776", "@nortexte": "AGRS0904078R", "@numtexte": "2009-325", "@typelien": "DEPLACE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-03-25" }, { "@id": "LEGIARTI000020441025", "@num": "8", "#text": "Ordonnance n°2009-325\n du 25 mars 2009 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000020439776", "@nortexte": "AGRS0904078R", "@numtexte": "2009-325", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-03-25" }, { "@id": "LEGIARTI000022178056", "@num": "5", "#text": "Ordonnance n°2010-459 du 6 mai 2010 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000022176359", "@nortexte": "AGRS1008282R", "@numtexte": "2010-459", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-05-06" }, { "@id": "LEGIARTI000006308498", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022196974", "@num": "L666-9", "#text": "Code rural et de la pêche maritime - art. L666-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006152301", "@fin": "2009-03-28", "#text": "Chapitre Ier : Les offices d'intervention", "@debut": "1998-07-09" }, { "@id": "LEGISCTA000020445267", "@fin": "2999-01-01", "#text": "Chapitre Ier : L'Etablissement national des produits de l'agriculture et de la mer (FranceAgriMer)", "@debut": "2009-03-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138353", "@fin": "2999-01-01", "#text": "Titre II : Les organismes d'intervention", "@debut": "1998-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121424", "@fin": "2999-01-01", "#text": "Livre VI : Production et marchés", "@debut": "1998-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584570", "@fin": "2006-01-06", "@num": "L621-34", "@etat": "MODIFIE", "@debut": "1998-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584571", "@fin": "2006-05-25", "@num": "L621-34", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584572", "@fin": "2009-03-28", "@num": "L621-34", "@etat": "MODIFIE", "@debut": "2006-05-25", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000020445238", "@fin": "2010-05-08", "@num": "L621-34", "@etat": "TRANSFERE", "@debut": "2009-03-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les coopératives agricoles de céréales peuvent, sans perdre le bénéfice des dispositions du 1 de l'article 207 du code général des impôts, louer tout ou partie de leurs magasins à l'établissement mentionné à l'article L. 621-1 en vue du logement des céréales d'intervention.

" } }, "LEGIARTI000006308498": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "207", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1980-01-19", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308498", "URL": "article/LEGI/ARTI/00/00/06/30/84/LEGIARTI000006308498.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0207AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1378 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 206 5, 6", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 261 7 1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 46 bis A CGIAN3 46 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code de la construction L411-1 ET S.", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code de la construction L421-1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001311021", "@num": "5", "#text": "Ordonnance n°58-966 du 16 octobre 1958 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000517358", "@numtexte": "58-966", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-16" }, { "@id": "JORFTEXT000000509700", "#text": "Décret 62-1025 1962-08-18", "@sens": "source", "@cidtexte": "JORFTEXT000000509700", "@numtexte": "62-1025", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-08-18" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000694524", "#text": "Décret 69-295 1969-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000694524", "@numtexte": "69-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-03-24" }, { "@id": "JORFTEXT000000510736", "#text": "Décret 73-986 1973-10-22", "@sens": "source", "@cidtexte": "JORFTEXT000000510736", "@numtexte": "73-986", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-10-22" }, { "@id": "JORFTEXT000000331263", "#text": "Décret 74-239 1974-03-15", "@sens": "source", "@cidtexte": "JORFTEXT000000331263", "@numtexte": "74-239", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-03-15" }, { "@id": "JORFTEXT000000510501", "#text": "Décret 74-240 1974-03-15", "@sens": "source", "@cidtexte": "JORFTEXT000000510501", "@numtexte": "74-240", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-03-15" }, { "@id": "JORFTEXT000000875980", "#text": "Décret 74-241 1974-03-15", "@sens": "source", "@cidtexte": "JORFTEXT000000875980", "@numtexte": "74-241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-03-15" }, { "@id": "LEGITEXT000028415349", "#text": "Décret n°2013-1236 du 23 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028396333", "@nortexte": "EFIE1321643D", "@numtexte": "2013-1236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-23" }, { "@id": "LEGITEXT000030969683", "#text": "DÉCRET n°2015-965 du 31 juillet 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030967290", "@nortexte": "FCPE1505360D", "@numtexte": "2015-965", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGITEXT000031694665", "#text": "Décret n°2015-1763 du 24 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031691677", "@nortexte": "FCPE1514854D", "@numtexte": "2015-1763", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-24" }, { "@id": "LEGIARTI000032863504", "@num": "21", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000044981949", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586495", "@num": "1451", "#text": "Code général des impôts, CGI. - art. 1451 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611767", "@num": "1454", "#text": "Code général des impôts, CGI. - art. 1454 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611750", "@num": "1455", "#text": "Code général des impôts, CGI. - art. 1455 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611735", "@num": "1456", "#text": "Code général des impôts, CGI. - art. 1456 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992349", "@num": "1461", "#text": "Code général des impôts, CGI. - art. 1461 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044056480", "@num": "1468", "#text": "Code général des impôts, CGI. - art. 1468 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364115", "@num": "1654", "#text": "Code général des impôts, CGI. - art. 1654 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024687", "@num": "214", "#text": "Code général des impôts, CGI. - art. 214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846455", "@num": "220 quinquies", "#text": "Code général des impôts, CGI. - art. 220 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720129", "@num": "237 bis A", "#text": "Code général des impôts, CGI. - art. 237 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910243", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817526", "@num": "39 decies", "#text": "Code général des impôts, CGI. - art. 39 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022196974", "@num": "L666-9", "#text": "Code rural - art. 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1 Sont exonérés de l'impôt sur les sociétés :
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1° Les caisses de crédit agricole mutuel mentionnées au livre V du code rural, autres que celles définies à l'article 206-6;
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2° Sauf pour les opérations effectuées avec des non-sociétaires et à condition qu'elles fonctionnent conformément aux dispositions qui les régissent :
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- les sociétés coopératives agricoles d'approvisionnement et d'achat;
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- les unions de sociétés coopératives agricoles d'approvisionnement et d'achat;
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2° bis Les syndicats agricoles, à condition qu'ils fonctionnent conformément aux dispositions qui les régissent;
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3° A condition qu'elles fonctionnent conformément aux dispositions qui les régissent, les sociétés coopératives de production, de transformation, conservation et vente de produits agricoles ainsi que les unions de sociétés coopératives de production, transformation, conservation et vente de produits agricoles, sauf pour les opérations ci-après désignées :
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a Ventes effectuées dans un magasin de détail distinct de leur établissement principal;
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b Opérations de transformation portant sur les produits ou sous-produits autres que ceux destinés à l'alimentation de l'homme et des animaux ou pouvant être utilisés à titre de matières premières dans l'agriculture ou l'industrie;
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c Opérations effectuées par les sociétés coopératives ou unions susvisées avec des non-sociétaires.
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Cette exonération est applicable aux opérations effectuées par les coopératives de céréales et leurs unions avec l'Office national interprofessionnel des céréales relativement à l'achat, la vente, la transformation ou le transport de céréales; il en est de même pour les opérations effectuées par des coopératives de céréales avec d'autres coopératives de céréales dans le cadre de programmes élaborés par l'office ou avec l'autorisation de cet établissement;
\n
4° Les offices publics d'habitations à loyer modéré, les sociétés d'habitations à loyer modéré et les sociétés anonymes de crédit immobilier régis par les articles L 411-1 et suivants du code de la construction et de l'habitation, ainsi que les unions de ces offices et sociétés;
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4° bis Les offices publics d'aménagement et de construction visés à l'article L 421-1 du code de la construction et de l'habitation pour les opérations faites en application de la législation sur les habitations à loyer modéré (1);
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5° Les bénéfices réalisés par des associations sans but lucratif régies par la loi du 1er juillet 1901 organisant, avec le concours des communes ou des départements, des foires, expositions, réunions sportives et autres manifestations publiques, correspondant à l'objet défini par leurs statuts et présentant, du point de vue économique, un intérêt certain pour la commune ou la région;
\n
5° bis Les organismes sans but lucratif mentionnés à l'article 261-7-1°, pour les opérations à raison desquelles ils sont exonérés de la taxe sur la valeur ajoutée ;
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\n 6° Les départements, communes et syndicats de communes, ainsi que leurs régies de services publics;
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6° bis Dans les conditions qui sont fixées par décret (2), les établissements publics et sociétés concessionnaires visés à l'article L 321-1, premier alinéa, du code de l'urbanisme;
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7° Les sociétés coopératives de construction qui procèdent, sans but lucratif, au lotissement et à la vente de terrains leur appartenant. Cette exonération est également applicable sous les mêmes conditions aux sociétés d'économie mixte dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969, ainsi qu'aux groupements dits de \"Castors\" dont les membres effectuent des apports de travail;
\n
8° Les sociétés coopératives de construction désignées à l'article 1378 sexies (3).
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2 Les sociétés anonymes françaises de financement de recherches et d'exploitation des gisements d'hydrocarbures liquides ou gazeux, dont la constitution est approuvée par arrêté du ministre de l'économie et des finances et du ministre de l'industrie, sont exonérées de l'impôt sur les sociétés pour la partie des bénéfices provenant des produits nets de leur portefeuille ou des plus-values qu'elles réalisent sur la vente des titres ou parts sociales faisant partie de ce portefeuille, lorsqu'elles se conforment aux dispositions ci-après :
\n
a Ces sociétés doivent avoir pour objet exclusif toutes opérations se rattachant à la gestion d'un portefeuille de valeurs mobilières et de parts sociales émises par les sociétés qui se livrent à la recherche et à l'exploitation des gisements d'hydrocarbures liquides ou gazeux, au raffinage, au stockage, au transport ou à la distribution des hydrocarbures liquides ou gazeux ainsi qu'à la pétroléo-chimie.
\n
Chaque société ne peut consacrer au financement des sociétés autres que celles qui se livrent à la recherche ou à l'exploitation des gisements d'hydrocarbures dans les pays faisant partie de la zone franc à la date de publication du décret n° 62-1025 du 18 août 1962 plus de 25 % du total des sommes placées et des sommes disponibles pour le placement.
\n
b Leur capital social doit s'élever au minimum à 7.500.000 F entièrement versés. La dispense cessera de s'appliquer si les actions de la société n'ont pas été introduites à une cote d'agents de change avant l'expiration d'un délai de trois ans à compter de la date à partir de laquelle la société remplit les conditions requises pour en bénéficier.
\n
c Lesdites sociétés ne peuvent posséder plus de 10 % des titres ou parts sociales, évalués à leur valeur nominale, ou du nombre des titres sans valeur nominale, émis par une même société, ni disposer de plus d'un dixième des droits de vote dans une même société, ni employer en titres d'une même société plus de 15 % du total des sommes placées et des sommes disponibles pour le placement. A cet égard, les placements sont évalués à leur prix de revient d'acquisition ou à leur valeur d'apport.
\n
Le ministre de l'économie et des finances et le ministre de l'industrie peuvent, par des décisions particulières prises conjointement, accorder des dérogations temporaires à l'application des pourcentages maximaux fixés à l'alinéa précédent.
\n
d Elles doivent, dans les six mois suivant la clôture de chaque exercice, publier au bulletin des annonces légales obligatoires et insérer dans le rapport annuel du conseil d'administration la composition intégrale des valeurs de l'actif à la date de clôture de l'exercice avec l'indication du prix d'acquisition et, en outre, pour les valeurs du portefeuille, du cours du jour de l'inventaire. La publication au bulletin des annonces légales obligatoires doit comprendre également le bilan annuel et le compte de pertes et profits.
\n
e Leurs administrateurs doivent être de nationalité française, ainsi que le directeur général. Il en est de même de toutes personnes ayant la signature sociale.
\n
f Leurs statuts doivent prévoir que, dans les assemblées générales ordinaires ou extraordinaires, aucun actionnaire ne peut disposer, tant en son nom personnel que comme mandataire, d'un nombre de voix supérieur à 5 % du nombre total des voix attachées aux actions effectivement représentées à ladite assemblée.
\n
3 Les caisses de crédit mutuel adhérentes à la confédération nationale du crédit mutuel qui, non soumises aux dispositions législatives et réglementaires concernant le crédit agricole mutuel, sont régies par les dispositions de l'article 5 de l'ordonnance n° 58-966 du 16 octobre 1958 et fonctionnent conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962 sont assujetties à l'impôt sur les sociétés dans les conditions prévues à l'article 206-5.
\n
Toutefois, elles sont exonérées dudit impôt pour les revenus de capitaux mobiliers qui proviennent du placement des fonds qu'elles ont reçus en dépôt. Les modalités et conditions d'application de la présente disposition sont fixées par décret.
\n
1) Disposition entrée en vigueur dans les délais normaux de publication du décret n° 73-986 du 22 octobre 1973 relatif aux offices publics d'aménagement et de construction institués par transformation d'offices publics d'habitation à loyer modéré (J.O. du 26-10-1973).
\n
2) Annexe III, art. 46 bis à 46 quater.
\n
3) Disposition entrée en vigueur dans les délais normaux de publication des décrets nos 74-239, 74-240 et 74-241 du 15 mars 1974 (J.O. du 16).
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art. 10 (P) JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGITEXT000028415349", "#text": "Décret n°2013-1236 du 23 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028396333", "@nortexte": "EFIE1321643D", "@numtexte": "2013-1236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-23" }, { "@id": "LEGITEXT000030969683", "#text": "DÉCRET n°2015-965 du 31 juillet 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030967290", "@nortexte": "FCPE1505360D", "@numtexte": "2015-965", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGITEXT000031694665", "#text": "Décret n°2015-1763 du 24 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031691677", "@nortexte": "FCPE1514854D", "@numtexte": "2015-1763", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-24" }, { "@id": "LEGIARTI000032863504", "@num": "21", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000044981949", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586495", "@num": "1451", "#text": "Code général des impôts, CGI. - art. 1451 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611767", "@num": "1454", "#text": "Code général des impôts, CGI. - art. 1454 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611750", "@num": "1455", "#text": "Code général des impôts, CGI. - art. 1455 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611735", "@num": "1456", "#text": "Code général des impôts, CGI. - art. 1456 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992349", "@num": "1461", "#text": "Code général des impôts, CGI. - art. 1461 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044056480", "@num": "1468", "#text": "Code général des impôts, CGI. - art. 1468 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364115", "@num": "1654", "#text": "Code général des impôts, CGI. - art. 1654 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024687", "@num": "214", "#text": "Code général des impôts, CGI. - art. 214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846455", "@num": "220 quinquies", "#text": "Code général des impôts, CGI. - art. 220 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720129", "@num": "237 bis A", "#text": "Code général des impôts, CGI. - art. 237 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910243", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817526", "@num": "39 decies", "#text": "Code général des impôts, CGI. - art. 39 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022196974", "@num": "L666-9", "#text": "Code rural - art. L666-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445238", "@num": "L621-34", "#text": "Code rural et de la pêche maritime - art. L621-34 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074075", "#text": "Code de l'urbanisme L321-1 AL. 1", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162981", "@fin": "1989-07-14", "#text": "CHAMP D'APPLICATION DE L'IMPOT.", "@debut": "1980-01-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147112", "@fin": "1989-07-14", "#text": "IMPOT SUR LES BENEFICES DES SOCIETES *IS* ET AUTRES PERSONNES MORALES", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048201858", "@fin": "1951-12-19", "@num": "207", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049371711", "@fin": "1954-08-15", "@num": "207", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000049489341", "@fin": "1954-08-15", "@num": "207", "@etat": "MODIFIE_MORT_NE", "@debut": 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"LEGIARTI000006308507", "@fin": "1993-08-18", "@num": "207", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308508", "@fin": "1995-10-27", "@num": "207", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308509", "@fin": "1996-05-12", "@num": "207", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308510", "@fin": "1999-07-13", "@num": "207", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308511", "@fin": "2000-12-14", "@num": "207", "@etat": "MODIFIE", "@debut": "1999-07-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308512", "@fin": "2002-03-31", "@num": "207", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308513", "@fin": "2004-08-11", "@num": "207", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308514", "@fin": "2005-01-01", "@num": "207", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308515", "@fin": "2005-01-19", "@num": "207", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308516", "@fin": "2005-01-01", "@num": "207", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308517", "@fin": "2005-12-31", "@num": "207", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308518", "@fin": "2006-01-06", "@num": "207", "@etat": "MODIFIE", "@debut": 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"207", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201200", "@fin": "2011-06-12", "@num": "207", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189285", "@fin": "2011-12-30", "@num": "207", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092537", "@fin": "2013-06-07", "@num": "207", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518111", "@fin": "2014-03-27", "@num": "207", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028808761", "@fin": "2014-05-30", "@num": "207", "@etat": "MODIFIE", "@debut": "2014-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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1. Sont exonérés de l'impôt sur les sociétés :
\n
1. Les caisses de crédit agricole mutuel mentionnées au livre V du code rural, autres que celles définies à l'article 206-6 ;
\n
2° Sauf pour les opérations effectuées avec des non-sociétaires et à condition qu'elle fonctionnent conformément aux dispositions qui les régissent :
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- les sociétés coopératives agricoles d'approvisionnement et d'achat ;
\n
- les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;
\n
2° bis. Les syndicats agricoles, à condition qu'ils fonctionnent conformément aux dispositions qui les régissent ;
\n
3° A condition qu'elles fonctionnent conformément aux dispositions qui les régissent, les sociétés coopératives de production, de transformation, conservation et vente de produits agricoles ainsi que les unions de sociétés coopératives de production, transformation, conservation et vente de produits agricoles, sauf pour les opérations ci-après désignées :
\n
a. Ventes effectuées dans un magasin de détail distinct de leur établissement principal ;
\n
b. Opérations de transformation portant sur les produits ou sous-produits autres que ceux destinés à l'alimentation de l'homme et des animaux ou pouvant être utilisés à titre de matières premières dans l'agriculture ou l'industrie ;
\n
c. Opérations effectuées par les sociétés coopératives ou unions susvisées avec des non-sociétaires.
\n
Cette exonération est applicable aux opérations effectuées par les coopératives de céréales et leurs unions avec l'Office national interprofessionnel des céréales relativement à l'achat, la vente, la transformation ou le transport de céréales ; il en est de même pour les opérations effectuées par des coopératives de céréales avec d'autres coopératives de céréales dans le cadre de programmes élaborés par l'office ou avec l'autorisation de cet établissement.
\n
Les sociétés coopératives agricoles et leurs unions sont tenues de produire, à toute réquisition de l'administration, leur comptabilité et les justifications nécessaires tendant à prouver qu'elles fonctionnent conformément aux dispositions législatives et réglementaires relatives au statut juridique de la coopération agricole ;
\n
4° Les offices publics d'habitations à loyer modéré, les sociétés d'habitations à loyer modéré et les sociétés anonymes de crédit immobilier régis par les articles L 411-1 et suivants du code de la construction et de l'habitation, ainsi que les unions de ces offices et sociétés ;
\n
4° bis. Les offices publics d'aménagement et de construction visés à l'article L 421-1 du code de la construction et de l'habitation pour les opérations faites en application de la législation sur les habitations à loyer modéré (1) ;
\n
5° Les bénéfices réalisés par des associations sans but lucratif régies par la loi du 1er juillet 1901 organisant, avec le concours des communes ou des départements, des foires, expositions, réunions sportives et autres manifestations publiques, correspondant à l'objet défini par leurs statuts et présentant, du point de vue économique, un intérêt certain pour la commune ou la région ;
\n
5° bis. Les organismes sans but lucratif mentionnés à l'article 261-7-1°, pour les opérations à raison desquelles ils sont exonérés de la taxe sur la valeur ajoutée ;
\n
6° Les départements, communes et syndicats de communes, ainsi que leurs régies de services publics ;
\n
6° bis. Dans les conditions qui sont fixées par décret (2), les établissements publics et sociétés concessionnaires visés à l'article L 321-1, premier alinéa, du Code de l'urbanisme ;
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7° Les sociétés coopératives de construction qui procèdent, sans but lucratif, au lotissement et à la vente de terrains leur appartenant. Cette exonération est également applicable sous les mêmes conditions aux sociétés d'économie mixte dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969, ainsi qu'aux groupements dits de \"Castors\" dont les membres effectuent des apports de travail ;
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8° Les sociétés coopératives de construction désignées à l'article 1378 sexies (3).
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2. Les sociétés anonymes françaises de financement de recherches et d'exploitation des gisements d'hydrocarbures liquides ou gazeux, dont la constitution est approuvée par arrêté du ministre de l'économie et des finances et du ministre de l'industrie, sont exonérées de l'impôt sur les sociétés pour la partie des bénéfices provenant des produits nets de leur portefeuille ou des plus-values qu'elles réalisent sur la vente des titres ou parts sociales faisant partie de ce portefeuille, lorsqu'elles se conforment aux dispositions ci-après : a. Ces sociétés doivent avoir pour objet exclusif toutes opérations se rattachant à la gestion d'un portefeuille de valeurs mobilières et de parts sociales émises par les sociétés qui se livrent à la recherche et à l'exploitation des gisements d'hydrocarbures liquides ou gazeux, au raffinage, au stockage, au transport ou à la distribution des hydrocarbures liquides ou gazeux ainsi qu'à la pétroléo-chimie.
\n
Chaque société ne peut consacrer au financement des sociétés autres que celles qui se livrent à la recherche ou à l'exploitation des gisements d'hydrocarbures dans les pays faisant partie de la zone franc à la date de publication du décret n° 62-1025 du 18 août 1962 plus de 25 % du total des sommes placées et des sommes disponibles pour le placement.
\n
b. Leur capital social doit s'élever au minimum à 7.500.000 F entièrement versés. La dispense cessera de s'appliquer si les actions de la société n'ont pas été introduites à une cote d'agents de change avant l'expiration d'un délai de trois ans à compter de la date à partir de laquelle la société remplit les conditions requises pour en bénéficier.
\n
\n
c. Lesdites sociétés ne peuvent posséder plus de 10 % des titres ou parts sociales, évalués à leur valeur nominale, ou du nombre des titres sans valeur nominale, émis par une même société, ni disposer de plus d'un dixième des droits de vote dans une même société, ni employer en titres d'une même société plus de 15 % du total des sommes placées et des sommes disponibles pour le placement. A cet égard, les placements sont évalués à leur prix de revient d'acquisition ou à leur valeur d'apport.
\n
Le ministre de l'économie et des finances et le ministre de l'industrie peuvent, par des décisions particulières prises conjointement, accorder des dérogations temporaires à l'application des pourcentages maximaux fixés à l'alinéa précédent.
\n
d. Elles doivent, dans les six mois suivant la clôture de chaque exercice, publier au bulletin des annonces légales obligatoires et insérer dans le rapport annuel du conseil d'administration la composition intégrale des valeurs de l'actif à la date de clôture de l'exercice avec l'indication du prix d'acquisition et, en outre, pour les valeurs du portefeuille, du cours du jour de l'inventaire. La publication au bulletin des annonces légales obligatoires doit comprendre également le bilan annuel et le compte de pertes et profits.
\n
\n
e. Leurs administrateurs doivent être de nationalité française, ainsi que le directeur général. Il en est de même de toutes personnes ayant la signature sociale.
\n
\n
f. Leurs statuts doivent prévoir que, dans les assemblées générales ordinaires ou extraordinaires, aucun actionnaire ne peut disposer, tant en son nom personnel que comme mandataire, d'un nombre de voix supérieur à 5 % du nombre total des voix attachées aux actions effectivement représentées à ladite assemblée.
\n
\n
3. Les caisses locales de crédit mutuel adhérentes à la confédération nationale du crédit mutuel qui, non soumises aux dispositions législatives et réglementaires concernant le crédit agricole mutuel, sont régies par les dispositions de l'article 5 de l'ordonnance n° 58-966 du 16 octobre 1958 et fonctionnent conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962 sont assujetties à l'impôt sur les sociétés dans les conditions prévues à l'article 206-5.
\n
Toutefois, elles sont exonérées dudit impôt pour les revenus de capitaux mobiliers qui proviennent du placement des fonds qu'elles ont reçus en dépôt. Les modalités et conditions d'application de la présente disposition sont fixées par décret.
\n
(1) Disposition entrée en vigueur dans les délais normaux de publication du décret n° 73-986 du 22 octobre 1973 relatif aux offices publics d'aménagement et de construction institués par transformation d'offices publics d'habitation à loyer modéré (J.O. du 26-10-1973).
\n
(2) Annexe III, art. 46 bis à 46 quater.
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(3) Disposition entrée en vigueur dans les délais normaux de publication des décrets n° 74-239, 74-240 et 74-241 du 15 mars 1974 (J.O. du 16).
" } }, "LEGIARTI000006308500": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "207", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308500", "URL": "article/LEGI/ARTI/00/00/06/30/85/LEGIARTI000006308500.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0207AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1378 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 206 6", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 261 7 1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 46 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 46 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 46 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code de la construction L411-1 ET S.", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code de la construction L421-1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000509700", "#text": "Décret 62-1025 1962-08-18", "@sens": "source", "@cidtexte": "JORFTEXT000000509700", "@numtexte": "62-1025", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-08-18" }, { "@id": "JORFTEXT000000694524", "#text": "Décret 69-295 1969-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000694524", "@numtexte": "69-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-03-24" }, { "@id": "JORFTEXT000000510736", "#text": "Décret 73-986 1973-10-22", "@sens": "source", "@cidtexte": "JORFTEXT000000510736", "@numtexte": "73-986", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-10-22" }, { "@id": "JORFTEXT000000331263", "#text": "Décret 74-239 1974-03-15", "@sens": "source", "@cidtexte": "JORFTEXT000000331263", "@numtexte": "74-239", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-03-15" }, { "@id": "JORFTEXT000000510501", "#text": "Décret 74-240 1974-03-15", "@sens": "source", "@cidtexte": "JORFTEXT000000510501", "@numtexte": "74-240", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-03-15" }, { "@id": "JORFTEXT000000875980", "#text": "Décret 74-241 1974-03-15", "@sens": "source", "@cidtexte": "JORFTEXT000000875980", "@numtexte": "74-241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-03-15" }, { "@id": "LEGIARTI000006273610", "@num": "5", "#text": "Loi n°81-1180 du 31 décembre 1981 - art. 5 (V) JORF 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515871", "@numtexte": "81-1180", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@id": "LEGITEXT000028415349", "#text": "Décret n°2013-1236 du 23 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028396333", "@nortexte": "EFIE1321643D", "@numtexte": "2013-1236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-23" }, { "@id": "LEGITEXT000030969683", "#text": "DÉCRET n°2015-965 du 31 juillet 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030967290", "@nortexte": "FCPE1505360D", "@numtexte": "2015-965", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGITEXT000031694665", "#text": "Décret n°2015-1763 du 24 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031691677", "@nortexte": "FCPE1514854D", "@numtexte": "2015-1763", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-24" }, { "@id": "LEGIARTI000032863504", "@num": "21", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000044981949", "@num": "L6241-1", "#text": "Code du travail - art. 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1. Sont exonérés de l'impôt sur les sociétés :
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1. Les caisses de crédit agricole mutuel mentionnées au livre V du code rural, autres que celles définies à l'article 206-6 ;
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2° Sauf pour les opérations effectuées avec des non-sociétaires et à condition qu'elle fonctionnent conformément aux dispositions qui les régissent :
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- les sociétés coopératives agricoles d'approvisionnement et d'achat ;
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- les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;
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2° bis. Les syndicats agricoles, à condition qu'ils fonctionnent conformément aux dispositions qui les régissent ;
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3° A condition qu'elles fonctionnent conformément aux dispositions qui les régissent, les sociétés coopératives de production, de transformation, conservation et vente de produits agricoles ainsi que les unions de sociétés coopératives de production, transformation, conservation et vente de produits agricoles, sauf pour les opérations ci-après désignées :
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a. Ventes effectuées dans un magasin de détail distinct de leur établissement principal ;
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b. Opérations de transformation portant sur les produits ou sous-produits autres que ceux destinés à l'alimentation de l'homme et des animaux ou pouvant être utilisés à titre de matières premières dans l'agriculture ou l'industrie ;
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c. Opérations effectuées par les sociétés coopératives ou unions susvisées avec des non-sociétaires.
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Cette exonération est applicable aux opérations effectuées par les coopératives de céréales et leurs unions avec l'Office national interprofessionnel des céréales relativement à l'achat, la vente, la transformation ou le transport de céréales ; il en est de même pour les opérations effectuées par des coopératives de céréales avec d'autres coopératives de céréales dans le cadre de programmes élaborés par l'office ou avec l'autorisation de cet établissement.
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Les sociétés coopératives agricoles et leurs unions sont tenues de produire, à toute réquisition de l'administration, leur comptabilité et les justifications nécessaires tendant à prouver qu'elles fonctionnent conformément aux dispositions législatives et réglementaires relatives au statut juridique de la coopération agricole ;
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4° Les offices publics d'habitations à loyer modéré, les sociétés d'habitations à loyer modéré et les sociétés anonymes de crédit immobilier régis par les articles L 411-1 et suivants du code de la construction et de l'habitation, ainsi que les unions de ces offices et sociétés ;
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4° bis. Les offices publics d'aménagement et de construction visés à l'article L 421-1 du code de la construction et de l'habitation pour les opérations faites en application de la législation sur les habitations à loyer modéré (1) ;
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5° Les bénéfices réalisés par des associations sans but lucratif régies par la loi du 1er juillet 1901 organisant, avec le concours des communes ou des départements, des foires, expositions, réunions sportives et autres manifestations publiques, correspondant à l'objet défini par leurs statuts et présentant, du point de vue économique, un intérêt certain pour la commune ou la région ;
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5° bis. Les organismes sans but lucratif mentionnés à l'article 261-7-1°, pour les opérations à raison desquelles ils sont exonérés de la taxe sur la valeur ajoutée ;
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6° Les départements, communes et syndicats de communes, ainsi que leurs régies de services publics ;
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6° bis. Dans les conditions qui sont fixées par décret (2), les établissements publics et sociétés concessionnaires visés à l'article L 321-1, premier alinéa, du Code de l'urbanisme ;
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7° Les sociétés coopératives de construction qui procèdent, sans but lucratif, au lotissement et à la vente de terrains leur appartenant. Cette exonération est également applicable sous les mêmes conditions aux sociétés d'économie mixte dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969, ainsi qu'aux groupements dits de \"Castors\" dont les membres effectuent des apports de travail ;
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8° Les sociétés coopératives de construction désignées à l'article 1378 sexies (3).
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2. Les sociétés anonymes françaises de financement de recherches et d'exploitation des gisements d'hydrocarbures liquides ou gazeux, dont la constitution est approuvée par arrêté du ministre de l'économie et des finances et du ministre de l'industrie, sont exonérées de l'impôt sur les sociétés pour la partie des bénéfices provenant des produits nets de leur portefeuille ou des plus-values qu'elles réalisent sur la vente des titres ou parts sociales faisant partie de ce portefeuille, lorsqu'elles se conforment aux dispositions ci-après : a. Ces sociétés doivent avoir pour objet exclusif toutes opérations se rattachant à la gestion d'un portefeuille de valeurs mobilières et de parts sociales émises par les sociétés qui se livrent à la recherche et à l'exploitation des gisements d'hydrocarbures liquides ou gazeux, au raffinage, au stockage, au transport ou à la distribution des hydrocarbures liquides ou gazeux ainsi qu'à la pétroléo-chimie.
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Chaque société ne peut consacrer au financement des sociétés autres que celles qui se livrent à la recherche ou à l'exploitation des gisements d'hydrocarbures dans les pays faisant partie de la zone franc à la date de publication du décret n° 62-1025 du 18 août 1962 plus de 25 % du total des sommes placées et des sommes disponibles pour le placement.
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b. Leur capital social doit s'élever au minimum à 7.500.000 F entièrement versés. La dispense cessera de s'appliquer si les actions de la société n'ont pas été introduites à une cote d'agents de change avant l'expiration d'un délai de trois ans à compter de la date à partir de laquelle la société remplit les conditions requises pour en bénéficier.
\n
\n
c. Lesdites sociétés ne peuvent posséder plus de 10 % des titres ou parts sociales, évalués à leur valeur nominale, ou du nombre des titres sans valeur nominale, émis par une même société, ni disposer de plus d'un dixième des droits de vote dans une même société, ni employer en titres d'une même société plus de 15 % du total des sommes placées et des sommes disponibles pour le placement. A cet égard, les placements sont évalués à leur prix de revient d'acquisition ou à leur valeur d'apport.
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Le ministre de l'économie et des finances et le ministre de l'industrie peuvent, par des décisions particulières prises conjointement, accorder des dérogations temporaires à l'application des pourcentages maximaux fixés à l'alinéa précédent.
\n
d. Elles doivent, dans les six mois suivant la clôture de chaque exercice, publier au bulletin des annonces légales obligatoires et insérer dans le rapport annuel du conseil d'administration la composition intégrale des valeurs de l'actif à la date de clôture de l'exercice avec l'indication du prix d'acquisition et, en outre, pour les valeurs du portefeuille, du cours du jour de l'inventaire. La publication au bulletin des annonces légales obligatoires doit comprendre également le bilan annuel et le compte de pertes et profits.
\n
\n
e. Leurs administrateurs doivent être de nationalité française, ainsi que le directeur général. Il en est de même de toutes personnes ayant la signature sociale.
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\n
f. Leurs statuts doivent prévoir que, dans les assemblées générales ordinaires ou extraordinaires, aucun actionnaire ne peut disposer, tant en son nom personnel que comme mandataire, d'un nombre de voix supérieur à 5 % du nombre total des voix attachées aux actions effectivement représentées à ladite assemblée.
\n
\n
3. (Abrogé).
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(1) Disposition entrée en vigueur dans les délais normaux de publication du décret n° 73-986 du 22 octobre 1973 relatif aux offices publics d'aménagement et de construction institués par transformation d'offices publics d'habitation à loyer modéré (J.O. du 26-10-1973).
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(2) Annexe III, art. 46 bis à 46 quater.
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(3) Disposition entrée en vigueur dans les délais normaux de publication des décrets n° 74-239, 74-240 et 74-241 du 15 mars 1974 (J.O. du 16).
" } }, "LEGIARTI000006308501": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "207", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-01-01", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006308501", "URL": "article/LEGI/ARTI/00/00/06/30/85/LEGIARTI000006308501.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0207AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1378 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 206 6", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 261 7 1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 46 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 46 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 46 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code de la construction L411-1 ET S.", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code de la construction L421-1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000509700", "#text": "Décret 62-1025 1962-08-18", "@sens": "source", "@cidtexte": "JORFTEXT000000509700", "@numtexte": "62-1025", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-08-18" }, { "@id": "JORFTEXT000000694524", "#text": "Décret 69-295 1969-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000694524", "@numtexte": "69-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-03-24" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000692493", "#text": "LOI 83-657 1983-07-20", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "LEGIARTI000006317323", "@num": "9", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 9 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGITEXT000028415349", "#text": "Décret n°2013-1236 du 23 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028396333", "@nortexte": "EFIE1321643D", "@numtexte": "2013-1236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-23" }, { "@id": "LEGITEXT000030969683", "#text": "DÉCRET n°2015-965 du 31 juillet 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030967290", "@nortexte": "FCPE1505360D", "@numtexte": "2015-965", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGITEXT000031694665", "#text": "Décret n°2015-1763 du 24 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031691677", "@nortexte": "FCPE1514854D", "@numtexte": "2015-1763", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-24" }, { "@id": "LEGIARTI000032863504", "@num": "21", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "#text": "LOI 1901-07-01", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000044981949", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586495", "@num": "1451", "#text": "Code général des impôts, CGI. - art. 1451 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611767", "@num": "1454", "#text": "Code général des impôts, CGI. - art. 1454 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611750", "@num": "1455", "#text": "Code général des impôts, CGI. - art. 1455 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611735", "@num": "1456", "#text": "Code général des impôts, CGI. - art. 1456 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992349", "@num": "1461", "#text": "Code général des impôts, CGI. - art. 1461 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044056480", "@num": "1468", "#text": "Code général des impôts, CGI. - art. 1468 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364115", "@num": "1654", "#text": "Code général des impôts, CGI. - art. 1654 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024687", "@num": "214", "#text": "Code général des impôts, CGI. - art. 214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846455", "@num": "220 quinquies", "#text": "Code général des impôts, CGI. - art. 220 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720129", "@num": "237 bis A", "#text": "Code général des impôts, CGI. - art. 237 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910243", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817526", "@num": "39 decies", "#text": "Code général des impôts, CGI. - art. 39 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022196974", "@num": "L666-9", "#text": "Code rural - art. L666-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445238", "@num": "L621-34", "#text": "Code rural et de la pêche maritime - art. L621-34 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074075", "#text": "Code de l'urbanisme L321-1 AL. 1", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "JORF 30 décembre 1983)", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162981", "@fin": "1989-07-14", "#text": "CHAMP D'APPLICATION DE L'IMPOT.", "@debut": "1980-01-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147112", "@fin": "1989-07-14", "#text": "IMPOT SUR LES BENEFICES DES SOCIETES *IS* ET AUTRES PERSONNES MORALES", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048201858", "@fin": "1951-12-19", "@num": "207", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049371711", "@fin": "1954-08-15", "@num": "207", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000049489341", "@fin": "1954-08-15", "@num": "207", "@etat": "MODIFIE_MORT_NE", "@debut": "1954-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049514009", "@fin": "1955-01-27", "@num": "207", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049654035", "@fin": "1979-07-01", "@num": "207", "@etat": "MODIFIE", "@debut": "1955-01-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308498", "@fin": "1980-01-19", "@num": "207", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308499", "@fin": "1982-01-01", "@num": "207", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308500", "@fin": "1983-12-30", "@num": "207", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308501", "@fin": "1985-01-01", "@num": "207", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308502", "@fin": "1985-07-19", "@num": "207", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308503", "@fin": "1988-01-23", "@num": "207", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308504", "@fin": "1990-12-30", "@num": "207", "@etat": "MODIFIE", "@debut": "1988-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308505", "@fin": "1992-07-04", "@num": "207", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308506", "@fin": "1993-01-01", "@num": "207", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308507", "@fin": "1993-08-18", "@num": "207", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308508", "@fin": "1995-10-27", "@num": "207", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308509", "@fin": "1996-05-12", "@num": "207", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308510", "@fin": "1999-07-13", "@num": "207", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308511", "@fin": "2000-12-14", "@num": "207", "@etat": "MODIFIE", "@debut": "1999-07-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308512", "@fin": "2002-03-31", "@num": "207", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308513", "@fin": "2004-08-11", "@num": "207", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308514", "@fin": "2005-01-01", "@num": "207", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308515", "@fin": "2005-01-19", "@num": "207", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308516", "@fin": "2005-01-01", "@num": "207", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308517", "@fin": "2005-12-31", "@num": "207", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308518", "@fin": "2006-01-06", "@num": "207", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308519", "@fin": "2006-04-19", "@num": "207", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308520", "@fin": "2006-07-16", "@num": "207", "@etat": "MODIFIE", "@debut": "2006-04-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308521", "@fin": "2006-12-31", "@num": "207", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308522", "@fin": "2008-04-03", "@num": "207", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619825", "@fin": "2009-03-28", "@num": "207", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465340", "@fin": "2010-05-01", "@num": "207", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201200", "@fin": "2011-06-12", "@num": "207", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189285", "@fin": "2011-12-30", "@num": "207", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092537", "@fin": "2013-06-07", "@num": "207", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518111", "@fin": "2014-03-27", "@num": "207", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028808761", "@fin": "2014-05-30", "@num": "207", "@etat": "MODIFIE", "@debut": "2014-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042067", "@fin": "2016-01-01", "@num": "207", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816020", "@fin": "2016-10-22", "@num": "207", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033283512", "@fin": "2017-01-01", "@num": "207", "@etat": "MODIFIE", "@debut": "2016-10-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805600", "@fin": "2018-05-31", "@num": "207", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038171378", "@fin": "2018-11-25", "@num": "207", "@etat": "MODIFIE", "@debut": "2018-05-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037668806", "@fin": "2019-09-01", "@num": "207", "@etat": "MODIFIE", "@debut": "2018-11-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039455385", "@fin": "2020-01-01", "@num": "207", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000037992292", "@fin": "2019-12-30", "@num": "207", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467234", "@fin": "2021-05-14", "@num": "207", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043499928", "@fin": "2022-01-01", "@num": "207", "@etat": "MODIFIE", "@debut": "2021-05-14", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044873656", "@fin": "2026-04-01", "@num": "207", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044875929", "@fin": "2999-01-01", "@num": "207", "@etat": "VIGUEUR_DIFF", "@debut": "2026-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Sont exonérés de l'impôt sur les sociétés :
\n
1. Les caisses de crédit agricole mutuel mentionnées au livre V du code rural, autres que celles définies à l'article 206-6 ;
\n
2° Sauf pour les opérations effectuées avec des non-sociétaires et à condition qu'elle fonctionnent conformément aux dispositions qui les régissent :
\n
- les sociétés coopératives agricoles d'approvisionnement et d'achat ;
\n
- les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;
\n
2° bis. Les syndicats agricoles, à condition qu'ils fonctionnent conformément aux dispositions qui les régissent ;
\n
3° A condition qu'elles fonctionnent conformément aux dispositions qui les régissent, les sociétés coopératives de production, de transformation, conservation et vente de produits agricoles ainsi que les unions de sociétés coopératives de production, transformation, conservation et vente de produits agricoles, sauf pour les opérations ci-après désignées :
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a. Ventes effectuées dans un magasin de détail distinct de leur établissement principal ;
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b. Opérations de transformation portant sur les produits ou sous-produits autres que ceux destinés à l'alimentation de l'homme et des animaux ou pouvant être utilisés à titre de matières premières dans l'agriculture ou l'industrie ;
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c. Opérations effectuées par les sociétés coopératives ou unions susvisées avec des non-sociétaires.
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Cette exonération est applicable aux opérations effectuées par les coopératives de céréales et leurs unions avec l'Office national interprofessionnel des céréales relativement à l'achat, la vente, la transformation ou le transport de céréales ; il en est de même pour les opérations effectuées par des coopératives de céréales avec d'autres coopératives de céréales dans le cadre de programmes élaborés par l'office ou avec l'autorisation de cet établissement.
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Les sociétés coopératives agricoles et leurs unions sont tenues de produire, à toute réquisition de l'administration, leur comptabilité et les justifications nécessaires tendant à prouver qu'elles fonctionnent conformément aux dispositions législatives et réglementaires relatives au statut juridique de la coopération agricole ;
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3° bis Lorsqu'elles fonctionnent conformément aux dispositions de la loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale, les coopératives artisanales et leurs unions, les coopératives d'entreprises de transports, les coopératives artisanales de transport fluvial ainsi que les coopératives maritimes et leurs unions, visées au chapitre Ier du titre III de la même loi, sauf pour les affaires effectuées avec des non-sociétaires ;
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4° Les offices publics d'habitations à loyer modéré, les sociétés d'habitations à loyer modéré et les sociétés anonymes de crédit immobilier régis par les articles L 411-1 et suivants du code de la construction et de l'habitation, ainsi que les unions de ces offices et sociétés ;
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4° bis. Les offices publics d'aménagement et de construction visés à l'article L 421-1 du code de la construction et de l'habitation pour les opérations faites en application de la législation sur les habitations à loyer modéré ;
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5° Les bénéfices réalisés par des associations sans but lucratif régies par la loi du 1er juillet 1901 organisant, avec le concours des communes ou des départements, des foires, expositions, réunions sportives et autres manifestations publiques, correspondant à l'objet défini par leurs statuts et présentant, du point de vue économique, un intérêt certain pour la commune ou la région ;
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5° bis. Les organismes sans but lucratif mentionnés à l'article 261-7-1°, pour les opérations à raison desquelles ils sont exonérés de la taxe sur la valeur ajoutée ;
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6° Les départements, communes et syndicats de communes, ainsi que leurs régies de services publics ;
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6° bis. Dans les conditions qui sont fixées par décret (1), les établissements publics et sociétés concessionnaires visés à l'article L 321-1, premier alinéa, du Code de l'urbanisme ;
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7° Les sociétés coopératives de construction qui procèdent, sans but lucratif, au lotissement et à la vente de terrains leur appartenant. Cette exonération est également applicable sous les mêmes conditions aux sociétés d'économie mixte dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969, ainsi qu'aux groupements dits de \"Castors\" dont les membres effectuent des apports de travail ;
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8° Les sociétés coopératives de construction désignées à l'article 1378 sexies (3).
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2. Les sociétés anonymes françaises de financement de recherches et d'exploitation des gisements d'hydrocarbures liquides ou gazeux, dont la constitution est approuvée par arrêté du ministre de l'économie et des finances et du ministre de l'industrie, sont exonérées de l'impôt sur les sociétés pour la partie des bénéfices provenant des produits nets de leur portefeuille ou des plus-values qu'elles réalisent sur la vente des titres ou parts sociales faisant partie de ce portefeuille, lorsqu'elles se conforment aux dispositions ci-après : a. Ces sociétés doivent avoir pour objet exclusif toutes opérations se rattachant à la gestion d'un portefeuille de valeurs mobilières et de parts sociales émises par les sociétés qui se livrent à la recherche et à l'exploitation des gisements d'hydrocarbures liquides ou gazeux, au raffinage, au stockage, au transport ou à la distribution des hydrocarbures liquides ou gazeux ainsi qu'à la pétroléo-chimie.
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Chaque société ne peut consacrer au financement des sociétés autres que celles qui se livrent à la recherche ou à l'exploitation des gisements d'hydrocarbures dans les pays faisant partie de la zone franc à la date de publication du décret n° 62-1025 du 18 août 1962 plus de 25 % du total des sommes placées et des sommes disponibles pour le placement.
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b. Leur capital social doit s'élever au minimum à 7.500.000 F entièrement versés. La dispense cessera de s'appliquer si les actions de la société n'ont pas été introduites à une cote d'agents de change avant l'expiration d'un délai de trois ans à compter de la date à partir de laquelle la société remplit les conditions requises pour en bénéficier.
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c. Lesdites sociétés ne peuvent posséder plus de 10 % des titres ou parts sociales, évalués à leur valeur nominale, ou du nombre des titres sans valeur nominale, émis par une même société, ni disposer de plus d'un dixième des droits de vote dans une même société, ni employer en titres d'une même société plus de 15 % du total des sommes placées et des sommes disponibles pour le placement. A cet égard, les placements sont évalués à leur prix de revient d'acquisition ou à leur valeur d'apport.
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Le ministre de l'économie et des finances et le ministre de l'industrie peuvent, par des décisions particulières prises conjointement, accorder des dérogations temporaires à l'application des pourcentages maximaux fixés à l'alinéa précédent.
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d. Elles doivent, dans les six mois suivant la clôture de chaque exercice, publier au bulletin des annonces légales obligatoires et insérer dans le rapport annuel du conseil d'administration la composition intégrale des valeurs de l'actif à la date de clôture de l'exercice avec l'indication du prix d'acquisition et, en outre, pour les valeurs du portefeuille, du cours du jour de l'inventaire. La publication au bulletin des annonces légales obligatoires doit comprendre également le bilan annuel et le compte de pertes et profits.
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e. Leurs administrateurs doivent être de nationalité française, ainsi que le directeur général. Il en est de même de toutes personnes ayant la signature sociale.
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\n
f. Leurs statuts doivent prévoir que, dans les assemblées générales ordinaires ou extraordinaires, aucun actionnaire ne peut disposer, tant en son nom personnel que comme mandataire, d'un nombre de voix supérieur à 5 % du nombre total des voix attachées aux actions effectivement représentées à ladite assemblée.
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3. (Abrogé).
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\n
(1) Annexe III, art. 46 bis à 46 quater.
\n
" } }, "LEGIARTI000006308502": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "207", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-07-19", "DATE_DEBUT": "1985-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308502", "URL": "article/LEGI/ARTI/00/00/06/30/85/LEGIARTI000006308502.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0207AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1378 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 206 6", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 261 7 1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 46 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 46 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 46 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code de la construction L411-1 ET S.", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code de la construction L421-1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000509700", "#text": "Décret 62-1025 1962-08-18", "@sens": "source", "@cidtexte": "JORFTEXT000000509700", "@numtexte": "62-1025", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-08-18" }, { "@id": "JORFTEXT000000694524", "#text": "Décret 69-295 1969-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000694524", "@numtexte": "69-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-03-24" }, { "@id": "JORFTEXT000000692493", "#text": "LOI 83-657 1983-07-20", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "LEGIARTI000006274285", "@num": "85", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 85 (P) JORF 30 décembre 1984 en vigueur le 1er janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000882285", "#text": "Décret 85-1007 1985-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000882285", "@numtexte": "85-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "LEGITEXT000028415349", "#text": "Décret n°2013-1236 du 23 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028396333", "@nortexte": "EFIE1321643D", "@numtexte": "2013-1236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-23" }, { "@id": "LEGITEXT000030969683", "#text": "DÉCRET n°2015-965 du 31 juillet 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030967290", "@nortexte": "FCPE1505360D", "@numtexte": "2015-965", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGITEXT000031694665", "#text": "Décret n°2015-1763 du 24 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031691677", "@nortexte": "FCPE1514854D", "@numtexte": "2015-1763", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-24" }, { "@id": "LEGIARTI000032863504", "@num": "21", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000044981949", "@num": "L6241-1", "#text": "Code du travail - art. 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1. Sont exonérés de l'impôt sur les sociétés :
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1° (Devenu sans objet) 2° Sauf pour les opérations effectuées avec des non-sociétaires et à condition qu'elle fonctionnent conformément aux dispositions qui les régissent :
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- les sociétés coopératives agricoles d'approvisionnement et d'achat ;
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- les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;
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2° bis. Les syndicats agricoles, à condition qu'ils fonctionnent conformément aux dispositions qui les régissent ;
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3° A condition qu'elles fonctionnent conformément aux dispositions qui les régissent, les sociétés coopératives de production, de transformation, conservation et vente de produits agricoles ainsi que les unions de sociétés coopératives de production, transformation, conservation et vente de produits agricoles, sauf pour les opérations ci-après désignées :
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a. Ventes effectuées dans un magasin de détail distinct de leur établissement principal ;
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b. Opérations de transformation portant sur les produits ou sous-produits autres que ceux destinés à l'alimentation de l'homme et des animaux ou pouvant être utilisés à titre de matières premières dans l'agriculture ou l'industrie ;
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c. Opérations effectuées par les sociétés coopératives ou unions susvisées avec des non-sociétaires.
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Cette exonération est applicable aux opérations effectuées par les coopératives de céréales et leurs unions avec l'Office national interprofessionnel des céréales relativement à l'achat, la vente, la transformation ou le transport de céréales ; il en est de même pour les opérations effectuées par des coopératives de céréales avec d'autres coopératives de céréales dans le cadre de programmes élaborés par l'office ou avec l'autorisation de cet établissement.
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Les sociétés coopératives agricoles et leurs unions sont tenues de produire, à toute réquisition de l'administration, leur comptabilité et les justifications nécessaires tendant à prouver qu'elles fonctionnent conformément aux dispositions législatives et réglementaires relatives au statut juridique de la coopération agricole ;
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3° bis Lorsqu'elles fonctionnent conformément aux dispositions de la loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale, les coopératives artisanales et leurs unions, les coopératives d'entreprises de transports, les coopératives artisanales de transport fluvial ainsi que les coopératives maritimes et leurs unions, visées au chapitre Ier du titre III de la même loi, sauf pour les affaires effectuées avec des non-sociétaires ;
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4° Les offices publics d'habitations à loyer modéré, les sociétés d'habitations à loyer modéré et les sociétés anonymes de crédit immobilier régis par les articles L 411-1 et suivants du code de la construction et de l'habitation, ainsi que les unions de ces offices et sociétés ;
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4° bis. Les offices publics d'aménagement et de construction visés à l'article L 421-1 du code de la construction et de l'habitation pour les opérations faites en application de la législation sur les habitations à loyer modéré ;
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5° Les bénéfices réalisés par des associations sans but lucratif régies par la loi du 1er juillet 1901 organisant, avec le concours des communes ou des départements, des foires, expositions, réunions sportives et autres manifestations publiques, correspondant à l'objet défini par leurs statuts et présentant, du point de vue économique, un intérêt certain pour la commune ou la région ;
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5° bis. Les organismes sans but lucratif mentionnés à l'article 261-7-1°, pour les opérations à raison desquelles ils sont exonérés de la taxe sur la valeur ajoutée ;
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6° Les départements, communes et syndicats de communes, ainsi que leurs régies de services publics ;
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6° bis. Dans les conditions qui sont fixées par décret (1), les établissements publics et sociétés concessionnaires visés à l'article L 321-1, premier alinéa, du Code de l'urbanisme ;
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7° Les sociétés coopératives de construction qui procèdent, sans but lucratif, au lotissement et à la vente de terrains leur appartenant. Cette exonération est également applicable sous les mêmes conditions aux sociétés d'économie mixte dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969, ainsi qu'aux groupements dits de \"Castors\" dont les membres effectuent des apports de travail ;
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8° Les sociétés coopératives de construction désignées à l'article 1378 sexies (3).
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2. Les sociétés anonymes françaises de financement de recherches et d'exploitation des gisements d'hydrocarbures liquides ou gazeux, dont la constitution est approuvée par arrêté du ministre de l'économie et des finances et du ministre de l'industrie, sont exonérées de l'impôt sur les sociétés pour la partie des bénéfices provenant des produits nets de leur portefeuille ou des plus-values qu'elles réalisent sur la vente des titres ou parts sociales faisant partie de ce portefeuille, lorsqu'elles se conforment aux dispositions ci-après : a. Ces sociétés doivent avoir pour objet exclusif toutes opérations se rattachant à la gestion d'un portefeuille de valeurs mobilières et de parts sociales émises par les sociétés qui se livrent à la recherche et à l'exploitation des gisements d'hydrocarbures liquides ou gazeux, au raffinage, au stockage, au transport ou à la distribution des hydrocarbures liquides ou gazeux ainsi qu'à la pétroléo-chimie.
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Chaque société ne peut consacrer au financement des sociétés autres que celles qui se livrent à la recherche ou à l'exploitation des gisements d'hydrocarbures dans les pays faisant partie de la zone franc à la date de publication du décret n° 62-1025 du 18 août 1962 plus de 25 % du total des sommes placées et des sommes disponibles pour le placement.
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b. Leur capital social doit s'élever au minimum à 7.500.000 F entièrement versés. La dispense cessera de s'appliquer si les actions de la société n'ont pas été introduites à une cote d'agents de change avant l'expiration d'un délai de trois ans à compter de la date à partir de laquelle la société remplit les conditions requises pour en bénéficier.
\n
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c. Lesdites sociétés ne peuvent posséder plus de 10 % des titres ou parts sociales, évalués à leur valeur nominale, ou du nombre des titres sans valeur nominale, émis par une même société, ni disposer de plus d'un dixième des droits de vote dans une même société, ni employer en titres d'une même société plus de 15 % du total des sommes placées et des sommes disponibles pour le placement. A cet égard, les placements sont évalués à leur prix de revient d'acquisition ou à leur valeur d'apport.
\n
Le ministre de l'économie et des finances et le ministre de l'industrie peuvent, par des décisions particulières prises conjointement, accorder des dérogations temporaires à l'application des pourcentages maximaux fixés à l'alinéa précédent.
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d. Elles doivent, dans les six mois suivant la clôture de chaque exercice, publier au bulletin des annonces légales obligatoires et insérer dans le rapport annuel du conseil d'administration la composition intégrale des valeurs de l'actif à la date de clôture de l'exercice avec l'indication du prix d'acquisition et, en outre, pour les valeurs du portefeuille, du cours du jour de l'inventaire. La publication au bulletin des annonces légales obligatoires doit comprendre également le bilan annuel et le compte de pertes et profits.
\n
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e. Leurs administrateurs doivent être de nationalité française, ainsi que le directeur général. Il en est de même de toutes personnes ayant la signature sociale.
\n
\n
f. Leurs statuts doivent prévoir que, dans les assemblées générales ordinaires ou extraordinaires, aucun actionnaire ne peut disposer, tant en son nom personnel que comme mandataire, d'un nombre de voix supérieur à 5 % du nombre total des voix attachées aux actions effectivement représentées à ladite assemblée.
\n
\n
3. (Abrogé).
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\n
(1) Annexe III, art. 46 bis à 46 quater.
\n
" } }, "LEGIARTI000006308503": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "207", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-01-23", "DATE_DEBUT": "1985-07-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006308503", "URL": "article/LEGI/ARTI/00/00/06/30/85/LEGIARTI000006308503.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0207AAXXXXXAF" } }, "NOTA": { "CONTENU": ".
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" }, "LIENS": { "LIEN": [ { "#text": "CGI 1378 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 206 6", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 261 7 1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 46 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 46 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 46 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code de la construction L411-1 ET S.", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code de la construction L421-1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000509700", "#text": "Décret 62-1025 1962-08-18", "@sens": "source", "@cidtexte": "JORFTEXT000000509700", "@numtexte": "62-1025", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-08-18" }, { "@id": "JORFTEXT000000694524", "#text": "Décret 69-295 1969-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000694524", "@numtexte": "69-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-03-24" }, { "@id": "JORFTEXT000000692493", "#text": "LOI 83-657 1983-07-20", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "LEGIARTI000006820836", "@num": "40", "#text": "Loi n°85-729 du 18 juillet 1985 - art. 40 () JORF 19 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000874467", "@numtexte": "85-729", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-18" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGIARTI000006776478", "@num": "25", "#text": "Loi n°88-70 du 22 janvier 1988 - art. 25 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000684072", "@nortexte": "ECOX8700048L", "@numtexte": "88-70", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-01-22" }, { "@id": "LEGITEXT000028415349", "#text": "Décret n°2013-1236 du 23 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028396333", "@nortexte": "EFIE1321643D", "@numtexte": "2013-1236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-23" }, { "@id": "LEGITEXT000030969683", "#text": "DÉCRET n°2015-965 du 31 juillet 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030967290", "@nortexte": "FCPE1505360D", "@numtexte": "2015-965", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGITEXT000031694665", "#text": "Décret n°2015-1763 du 24 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031691677", "@nortexte": "FCPE1514854D", "@numtexte": "2015-1763", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-24" }, { "@id": "LEGIARTI000032863504", "@num": "21", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000044981949", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586495", "@num": "1451", "#text": "Code général des impôts, CGI. - art. 1451 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611767", "@num": "1454", "#text": "Code général des impôts, CGI. - art. 1454 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611750", "@num": "1455", "#text": "Code général des impôts, CGI. - art. 1455 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611735", "@num": "1456", "#text": "Code général des impôts, CGI. - art. 1456 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992349", "@num": "1461", "#text": "Code général des impôts, CGI. - art. 1461 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044056480", "@num": "1468", "#text": "Code général des impôts, CGI. - art. 1468 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364115", "@num": "1654", "#text": "Code général des impôts, CGI. - art. 1654 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024687", "@num": "214", "#text": "Code général des impôts, CGI. - art. 214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846455", "@num": "220 quinquies", "#text": "Code général des impôts, CGI. - art. 220 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720129", "@num": "237 bis A", "#text": "Code général des impôts, CGI. - art. 237 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910243", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817526", "@num": "39 decies", "#text": "Code général des impôts, CGI. - art. 39 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022196974", "@num": "L666-9", "#text": "Code rural - art. 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L300-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074075", "#text": "Code de l'urbanisme L321-1 AL. 1", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1901-07-01", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162981", "@fin": "1989-07-14", "#text": "CHAMP D'APPLICATION DE L'IMPOT.", "@debut": "1980-01-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147112", "@fin": "1989-07-14", "#text": "IMPOT SUR LES BENEFICES DES SOCIETES *IS* ET AUTRES PERSONNES MORALES", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": 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1. Sont exonérés de l'impôt sur les sociétés :
\n
1° (Disposition devenue sans objet).
\n
2° Sauf pour les opérations effectuées avec des non-sociétaires et à condition qu'elle fonctionnent conformément aux dispositions qui les régissent :
\n
- les sociétés coopératives agricoles d'approvisionnement et d'achat ;
\n
- les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;
\n
2° bis. Les syndicats agricoles, à condition qu'ils fonctionnent conformément aux dispositions qui les régissent ;
\n
3° A condition qu'elles fonctionnent conformément aux dispositions qui les régissent, les sociétés coopératives de production, de transformation, conservation et vente de produits agricoles ainsi que les unions de sociétés coopératives de production, transformation, conservation et vente de produits agricoles, sauf pour les opérations ci-après désignées :
\n
a. Ventes effectuées dans un magasin de détail distinct de leur établissement principal ;
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b. Opérations de transformation portant sur les produits ou sous-produits autres que ceux destinés à l'alimentation de l'homme et des animaux ou pouvant être utilisés à titre de matières premières dans l'agriculture ou l'industrie ;
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c. Opérations effectuées par les sociétés coopératives ou unions susvisées avec des non-sociétaires.
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Cette exonération est applicable aux opérations effectuées par les coopératives de céréales et leurs unions avec l'Office national interprofessionnel des céréales relativement à l'achat, la vente, la transformation ou le transport de céréales ; il en est de même pour les opérations effectuées par des coopératives de céréales avec d'autres coopératives de céréales dans le cadre de programmes élaborés par l'office ou avec l'autorisation de cet établissement.
\n
Les sociétés coopératives agricoles et leurs unions sont tenues de produire, à toute réquisition de l'administration, leur comptabilité et les justifications nécessaires tendant à prouver qu'elles fonctionnent conformément aux dispositions législatives et réglementaires relatives au statut juridique de la coopération agricole ;
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3° bis Lorsqu'elles fonctionnent conformément aux dispositions de la loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale, les coopératives artisanales et leurs unions, les coopératives d'entreprises de transports, les coopératives artisanales de transport fluvial ainsi que les coopératives maritimes et leurs unions, visées au chapitre Ier du titre III de la même loi, sauf pour les affaires effectuées avec des non-sociétaires ;
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4° Les offices publics d'habitations à loyer modéré, les sociétés d'habitations à loyer modéré et les sociétés anonymes de crédit immobilier régis par les articles L 411-1 et suivants du code de la construction et de l'habitation, ainsi que les unions de ces offices et sociétés ;
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4° bis. Les offices publics d'aménagement et de construction visés à l'article L 421-1 du code de la construction et de l'habitation pour les opérations faites en application de la législation sur les habitations à loyer modéré ;
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5° Les bénéfices réalisés par des associations sans but lucratif régies par la loi du 1er juillet 1901 organisant, avec le concours des communes ou des départements, des foires, expositions, réunions sportives et autres manifestations publiques, correspondant à l'objet défini par leurs statuts et présentant, du point de vue économique, un intérêt certain pour la commune ou la région ;
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5° bis. Les organismes sans but lucratif mentionnés à l'article 261-7-1°, pour les opérations à raison desquelles ils sont exonérés de la taxe sur la valeur ajoutée ;
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6° Les régions, départements, communes et syndicats de communes, ainsi que leurs régies de services publics ;
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6° bis. Dans les conditions fixées par décret (1), les établissements publics et sociétés d'économie mixte concessionnaires d'opérations d'aménagement, en application du deuxième alinéa de l'article L. 300-4 du code de l'urbanisme, pour les résultats provenant des opérations réalisées dans le cadre des procédures suivantes :
\n
- zone d'aménagement concerté ;
\n
- lotissements ;
\n
- zone de restauration immobilière ;
\n
- zone de résorption de l'habitat insalubre.
\n
7° Les sociétés coopératives de construction qui procèdent, sans but lucratif, au lotissement et à la vente de terrains leur appartenant. Cette exonération est également applicable sous les mêmes conditions aux sociétés d'économie mixte dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969, ainsi qu'aux groupements dits de \"Castors\" dont les membres effectuent des apports de travail ;
\n
8° Les sociétés coopératives de construction désignées à l'article 1378 sexies (3).
\n
2. Les sociétés anonymes françaises de financement de recherches et d'exploitation des gisements d'hydrocarbures liquides ou gazeux, dont la constitution est approuvée par arrêté du ministre de l'économie et des finances et du ministre de l'industrie, sont exonérées de l'impôt sur les sociétés pour la partie des bénéfices provenant des produits nets de leur portefeuille ou des plus-values qu'elles réalisent sur la vente des titres ou parts sociales faisant partie de ce portefeuille, lorsqu'elles se conforment aux dispositions ci-après :
\n
a. Ces sociétés doivent avoir pour objet exclusif toutes opérations se rattachant à la gestion d'un portefeuille de valeurs mobilières et de parts sociales émises par les sociétés qui se livrent à la recherche et à l'exploitation des gisements d'hydrocarbures liquides ou gazeux, au raffinage, au stockage, au transport ou à la distribution des hydrocarbures liquides ou gazeux ainsi qu'à la pétroléo-chimie.
\n
Chaque société ne peut consacrer au financement des sociétés autres que celles qui se livrent à la recherche ou à l'exploitation des gisements d'hydrocarbures dans les pays faisant partie de la zone franc à la date de publication du décret n° 62-1025 du 18 août 1962 plus de 25 % du total des sommes placées et des sommes disponibles pour le placement.
\n
b. Leur capital social doit s'élever au minimum à 7.500.000 F entièrement versés. La dispense cessera de s'appliquer si les actions de la société n'ont pas été introduites à une cote d'agents de change avant l'expiration d'un délai de trois ans à compter de la date à partir de laquelle la société remplit les conditions requises pour en bénéficier.
\n
\n
c. Lesdites sociétés ne peuvent posséder plus de 10 % des titres ou parts sociales, évalués à leur valeur nominale, ou du nombre des titres sans valeur nominale, émis par une même société, ni disposer de plus d'un dixième des droits de vote dans une même société, ni employer en titres d'une même société plus de 15 % du total des sommes placées et des sommes disponibles pour le placement. A cet égard, les placements sont évalués à leur prix de revient d'acquisition ou à leur valeur d'apport.
\n
Le ministre de l'économie et des finances et le ministre de l'industrie peuvent, par des décisions particulières prises conjointement, accorder des dérogations temporaires à l'application des pourcentages maximaux fixés à l'alinéa précédent.
\n
d. Elles doivent, dans les six mois suivant la clôture de chaque exercice, publier au bulletin des annonces légales obligatoires et insérer dans le rapport annuel du conseil d'administration la composition intégrale des valeurs de l'actif à la date de clôture de l'exercice avec l'indication du prix d'acquisition et, en outre, pour les valeurs du portefeuille, du cours du jour de l'inventaire. La publication au bulletin des annonces légales obligatoires doit comprendre également le bilan annuel et le compte de pertes et profits.
\n
\n
e. Leurs administrateurs doivent être de nationalité française, ainsi que le directeur général. Il en est de même de toutes personnes ayant la signature sociale.
\n
\n
f. Leurs statuts doivent prévoir que, dans les assemblées générales ordinaires ou extraordinaires, aucun actionnaire ne peut disposer, tant en son nom personnel que comme mandataire, d'un nombre de voix supérieur à 5 % du nombre total des voix attachées aux actions effectivement représentées à ladite assemblée.
\n
\n
3. (Abrogé).
\n
\n
(1) Annexe III, art. 46 bis à 46 quater.
\n
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1. Sont exonérés de l'impôt sur les sociétés :
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1° (Disposition devenue sans objet).
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2° Sauf pour les opérations effectuées avec des non-sociétaires et à condition qu'elle fonctionnent conformément aux dispositions qui les régissent :
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- les sociétés coopératives agricoles d'approvisionnement et d'achat ;
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- les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;
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2° bis. Les syndicats agricoles, à condition qu'ils fonctionnent conformément aux dispositions qui les régissent ;
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3° A condition qu'elles fonctionnent conformément aux dispositions qui les régissent, les sociétés coopératives de production, de transformation, conservation et vente de produits agricoles ainsi que les unions de sociétés coopératives de production, transformation, conservation et vente de produits agricoles, sauf pour les opérations ci-après désignées :
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a. Ventes effectuées dans un magasin de détail distinct de leur établissement principal ;
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b. Opérations de transformation portant sur les produits ou sous-produits autres que ceux destinés à l'alimentation de l'homme et des animaux ou pouvant être utilisés à titre de matières premières dans l'agriculture ou l'industrie ;
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c. Opérations effectuées par les sociétés coopératives ou unions susvisées avec des non-sociétaires.
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Cette exonération est applicable aux opérations effectuées par les coopératives de céréales et leurs unions avec l'Office national interprofessionnel des céréales relativement à l'achat, la vente, la transformation ou le transport de céréales ; il en est de même pour les opérations effectuées par des coopératives de céréales avec d'autres coopératives de céréales dans le cadre de programmes élaborés par l'office ou avec l'autorisation de cet établissement.
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Les sociétés coopératives agricoles et leurs unions sont tenues de produire, à toute réquisition de l'administration, leur comptabilité et les justifications nécessaires tendant à prouver qu'elles fonctionnent conformément aux dispositions législatives et réglementaires relatives au statut juridique de la coopération agricole ;
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3° bis Lorsqu'elles fonctionnent conformément aux dispositions de la loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale, les coopératives artisanales et leurs unions, les coopératives d'entreprises de transports, les coopératives artisanales de transport fluvial ainsi que les coopératives maritimes et leurs unions, visées au chapitre Ier du titre III de la même loi, sauf pour les affaires effectuées avec des non-sociétaires ;
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4° Les offices publics d'habitations à loyer modéré, les sociétés d'habitations à loyer modéré et les sociétés anonymes de crédit immobilier régis par les articles L 411-1 et suivants du code de la construction et de l'habitation, ainsi que les unions de ces offices et sociétés ;
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4° bis. Les offices publics d'aménagement et de construction visés à l'article L 421-1 du code de la construction et de l'habitation pour les opérations faites en application de la législation sur les habitations à loyer modéré ;
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5° Les bénéfices réalisés par des associations sans but lucratif régies par la loi du 1er juillet 1901 organisant, avec le concours des communes ou des départements, des foires, expositions, réunions sportives et autres manifestations publiques, correspondant à l'objet défini par leurs statuts et présentant, du point de vue économique, un intérêt certain pour la commune ou la région ;
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5° bis. Les organismes sans but lucratif mentionnés à l'article 261-7-1°, pour les opérations à raison desquelles ils sont exonérés de la taxe sur la valeur ajoutée ;
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6° Les régions, départements, communes et syndicats de communes, ainsi que leurs régies de services publics ;
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6° bis. Dans les conditions fixées par décret (1), les établissements publics et sociétés d'économie mixte concessionnaires d'opérations d'aménagement, en application du deuxième alinéa de l'article L. 300-4 du code de l'urbanisme, pour les résultats provenant des opérations réalisées dans le cadre des procédures suivantes :
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- zone d'aménagement concerté ;
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- lotissements ;
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- zone de restauration immobilière ;
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- zone de résorption de l'habitat insalubre.
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7° Les sociétés coopératives de construction qui procèdent, sans but lucratif, au lotissement et à la vente de terrains leur appartenant. Cette exonération est également applicable sous les mêmes conditions aux sociétés d'économie mixte dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969, ainsi qu'aux groupements dits de \"Castors\" dont les membres effectuent des apports de travail ;
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8° Les sociétés coopératives de construction désignées à l'article 1378 sexies (3).
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2. Les sociétés anonymes françaises de financement de recherches et d'exploitation des gisements d'hydrocarbures liquides ou gazeux, dont la constitution est approuvée par arrêté du ministre de l'économie et des finances et du ministre de l'industrie, sont exonérées de l'impôt sur les sociétés pour la partie des bénéfices provenant des produits nets de leur portefeuille ou des plus-values qu'elles réalisent sur la vente des titres ou parts sociales faisant partie de ce portefeuille, lorsqu'elles se conforment aux dispositions ci-après :
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a. Ces sociétés doivent avoir pour objet exclusif toutes opérations se rattachant à la gestion d'un portefeuille de valeurs mobilières et de parts sociales émises par les sociétés qui se livrent à la recherche et à l'exploitation des gisements d'hydrocarbures liquides ou gazeux, au raffinage, au stockage, au transport ou à la distribution des hydrocarbures liquides ou gazeux ainsi qu'à la pétroléo-chimie.
\n
Chaque société ne peut consacrer au financement des sociétés autres que celles qui se livrent à la recherche ou à l'exploitation des gisements d'hydrocarbures dans les pays faisant partie de la zone franc à la date de publication du décret n° 62-1025 du 18 août 1962 plus de 25 % du total des sommes placées et des sommes disponibles pour le placement.
\n
b. Leur capital social doit s'élever au minimum à 7.500.000 F entièrement versés. La dispense cessera de s'appliquer si les actions de la société n'ont pas été introduites à la cote officielle ou à la cote du second marché d'une bourse de valeurs avant l'expiration d'un délai de trois ans à compter de la date à partir de laquelle la société remplit les conditions requises pour en bénéficier.
\n
\n
c. Lesdites sociétés ne peuvent posséder plus de 10 % des titres ou parts sociales, évalués à leur valeur nominale, ou du nombre des titres sans valeur nominale, émis par une même société, ni disposer de plus d'un dixième des droits de vote dans une même société, ni employer en titres d'une même société plus de 15 % du total des sommes placées et des sommes disponibles pour le placement. A cet égard, les placements sont évalués à leur prix de revient d'acquisition ou à leur valeur d'apport.
\n
Le ministre de l'économie et des finances et le ministre de l'industrie peuvent, par des décisions particulières prises conjointement, accorder des dérogations temporaires à l'application des pourcentages maximaux fixés à l'alinéa précédent.
\n
d. Elles doivent, dans les six mois suivant la clôture de chaque exercice, publier au bulletin des annonces légales obligatoires et insérer dans le rapport annuel du conseil d'administration la composition intégrale des valeurs de l'actif à la date de clôture de l'exercice avec l'indication du prix d'acquisition et, en outre, pour les valeurs du portefeuille, du cours du jour de l'inventaire. La publication au bulletin des annonces légales obligatoires doit comprendre également le bilan annuel et le compte de pertes et profits.
\n
\n
e. Leurs administrateurs doivent être de nationalité française, ainsi que le directeur général. Il en est de même de toutes personnes ayant la signature sociale.
\n
\n
f. Leurs statuts doivent prévoir que, dans les assemblées générales ordinaires ou extraordinaires, aucun actionnaire ne peut disposer, tant en son nom personnel que comme mandataire, d'un nombre de voix supérieur à 5 % du nombre total des voix attachées aux actions effectivement représentées à ladite assemblée.
\n
\n
3. (Abrogé).
\n
\n
(1) Annexe III, art. 46 bis et 46 ter.
\n
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1. Sont exonérés de l'impôt sur les sociétés :
\n
1° (Disposition devenue sans objet).
\n
2° Sauf pour les opérations effectuées avec des non-sociétaires et à condition qu'elle fonctionnent conformément aux dispositions qui les régissent :
\n
- les sociétés coopératives agricoles d'approvisionnement et d'achat ;
\n
- les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;
\n
2° bis. Les syndicats agricoles, à condition qu'ils fonctionnent conformément aux dispositions qui les régissent ;
\n
3° A condition qu'elles fonctionnent conformément aux dispositions qui les régissent, les sociétés coopératives de production, de transformation, conservation et vente de produits agricoles ainsi que les unions de sociétés coopératives de production, transformation, conservation et vente de produits agricoles, sauf pour les opérations ci-après désignées :
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a. Ventes effectuées dans un magasin de détail distinct de leur établissement principal ;
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b. Opérations de transformation portant sur les produits ou sous-produits autres que ceux destinés à l'alimentation de l'homme et des animaux ou pouvant être utilisés à titre de matières premières dans l'agriculture ou l'industrie ;
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c. Opérations effectuées par les sociétés coopératives ou unions susvisées avec des non-sociétaires.
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Cette exonération est applicable aux opérations effectuées par les coopératives de céréales et leurs unions avec l'Office national interprofessionnel des céréales relativement à l'achat, la vente, la transformation ou le transport de céréales ; il en est de même pour les opérations effectuées par des coopératives de céréales avec d'autres coopératives de céréales dans le cadre de programmes élaborés par l'office ou avec l'autorisation de cet établissement.
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Les sociétés coopératives agricoles et leurs unions sont tenues de produire, à toute réquisition de l'administration, leur comptabilité et les justifications nécessaires tendant à prouver qu'elles fonctionnent conformément aux dispositions législatives et réglementaires relatives au statut juridique de la coopération agricole ;
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3° bis Lorsqu'elles fonctionnent conformément aux dispositions de la loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale, les coopératives artisanales et leurs unions, les coopératives d'entreprises de transports, les coopératives artisanales de transport fluvial ainsi que les coopératives maritimes et leurs unions, visées au chapitre Ier du titre III de la même loi, sauf pour les affaires effectuées avec des non-sociétaires ;
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4° Les offices publics d'habitations à loyer modéré, les sociétés d'habitations à loyer modéré et les sociétés anonymes de crédit immobilier régis par les articles L 411-1 et suivants du code de la construction et de l'habitation, ainsi que les unions de ces offices et sociétés ;
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4° bis. Les offices publics d'aménagement et de construction visés à l'article L 421-1 du code de la construction et de l'habitation pour les opérations faites en application de la législation sur les habitations à loyer modéré ;
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5° Les bénéfices réalisés par des associations sans but lucratif régies par la loi du 1er juillet 1901 organisant, avec le concours des communes ou des départements, des foires, expositions, réunions sportives et autres manifestations publiques, correspondant à l'objet défini par leurs statuts et présentant, du point de vue économique, un intérêt certain pour la commune ou la région ;
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5° bis. Les organismes sans but lucratif mentionnés à l'article 261-7-1°, pour les opérations à raison desquelles ils sont exonérés de la taxe sur la valeur ajoutée ;
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6° Les régions, départements, communes et syndicats de communes, ainsi que leurs régies de services publics ;
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6° bis. Dans les conditions fixées par décret (1), les établissements publics et sociétés d'économie mixte concessionnaires d'opérations d'aménagement, en application du deuxième alinéa de l'article L. 300-4 du code de l'urbanisme, pour les résultats provenant des opérations réalisées dans le cadre des procédures suivantes :
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- zone d'aménagement concerté ;
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- lotissements ;
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- zone de restauration immobilière ;
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- zone de résorption de l'habitat insalubre.
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7° Les sociétés coopératives de construction qui procèdent, sans but lucratif, au lotissement et à la vente de terrains leur appartenant. Cette exonération est également applicable sous les mêmes conditions aux sociétés d'économie mixte dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969, ainsi qu'aux groupements dits de \"Castors\" dont les membres effectuent des apports de travail ;
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8° Les sociétés coopératives de construction désignées à l'article 1378 sexies.
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1 bis. Lorsque les sociétés coopératives agricoles ou leurs unions émettent des certificats coopératifs d'investissement, l'exonération visée au 1 n'est pas applicable à la fraction des résultats correspondant à la part du montant nominal des certificats coopératifs dans le capital social.
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Les résultats sont déterminés selon les règles fixées par l'article 209, avant déduction des ristournes.
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2. Les sociétés anonymes françaises de financement de recherches et d'exploitation des gisements d'hydrocarbures liquides ou gazeux, dont la constitution est approuvée par arrêté du ministre de l'économie et des finances et du ministre de l'industrie, sont exonérées de l'impôt sur les sociétés pour la partie des bénéfices provenant des produits nets de leur portefeuille ou des plus-values qu'elles réalisent sur la vente des titres ou parts sociales faisant partie de ce portefeuille, lorsqu'elles se conforment aux dispositions ci-après : a. Ces sociétés doivent avoir pour objet exclusif toutes opérations se rattachant à la gestion d'un portefeuille de valeurs mobilières et de parts sociales émises par les sociétés qui se livrent à la recherche et à l'exploitation des gisements d'hydrocarbures liquides ou gazeux, au raffinage, au stockage, au transport ou à la distribution des hydrocarbures liquides ou gazeux ainsi qu'à la pétroléo-chimie.
\n
Chaque société ne peut consacrer au financement des sociétés autres que celles qui se livrent à la recherche ou à l'exploitation des gisements d'hydrocarbures dans les pays faisant partie de la zone franc à la date de publication du décret n° 62-1025 du 18 août 1962 plus de 25 % du total des sommes placées et des sommes disponibles pour le placement.
\n
b. Leur capital social doit s'élever au minimum à 7.500.000 F entièrement versés. La dispense cessera de s'appliquer si les actions de la société n'ont pas été introduites à la cote officielle ou à la cote du second marché d'une bourse de valeurs avant l'expiration d'un délai de trois ans à compter de la date à partir de laquelle la société remplit les conditions requises pour en bénéficier.
\n
\n
c. Lesdites sociétés ne peuvent posséder plus de 10 % des titres ou parts sociales, évalués à leur valeur nominale, ou du nombre des titres sans valeur nominale, émis par une même société, ni disposer de plus d'un dixième des droits de vote dans une même société, ni employer en titres d'une même société plus de 15 % du total des sommes placées et des sommes disponibles pour le placement. A cet égard, les placements sont évalués à leur prix de revient d'acquisition ou à leur valeur d'apport.
\n
Le ministre de l'économie et des finances et le ministre de l'industrie peuvent, par des décisions particulières prises conjointement, accorder des dérogations temporaires à l'application des pourcentages maximaux fixés à l'alinéa précédent.
\n
d. Elles doivent, dans les six mois suivant la clôture de chaque exercice, publier au bulletin des annonces légales obligatoires et insérer dans le rapport annuel du conseil d'administration la composition intégrale des valeurs de l'actif à la date de clôture de l'exercice avec l'indication du prix d'acquisition et, en outre, pour les valeurs du portefeuille, du cours du jour de l'inventaire. La publication au bulletin des annonces légales obligatoires doit comprendre également le bilan annuel et le compte de pertes et profits.
\n
\n
e. Leurs administrateurs doivent être de nationalité française, ainsi que le directeur général. Il en est de même de toutes personnes ayant la signature sociale.
\n
\n
f. Leurs statuts doivent prévoir que, dans les assemblées générales ordinaires ou extraordinaires, aucun actionnaire ne peut disposer, tant en son nom personnel que comme mandataire, d'un nombre de voix supérieur à 5 % du nombre total des voix attachées aux actions effectivement représentées à ladite assemblée.
\n
\n
3. (Abrogé).
\n
\n
(1) Annexe III, art. 46 bis et 46 ter.
\n
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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308507", "@fin": "1993-08-18", "@num": "207", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308508", "@fin": "1995-10-27", "@num": "207", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308509", "@fin": "1996-05-12", "@num": "207", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308510", "@fin": "1999-07-13", "@num": "207", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308511", "@fin": "2000-12-14", "@num": "207", "@etat": "MODIFIE", "@debut": "1999-07-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308512", "@fin": "2002-03-31", "@num": "207", "@etat": "MODIFIE", "@debut": "2001-03-31", 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039455385", "@fin": "2020-01-01", "@num": "207", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000037992292", "@fin": "2019-12-30", "@num": "207", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467234", "@fin": "2021-05-14", "@num": "207", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043499928", "@fin": "2022-01-01", "@num": "207", "@etat": "MODIFIE", "@debut": "2021-05-14", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044873656", "@fin": "2026-04-01", "@num": "207", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044875929", "@fin": 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1. Sont exonérés de l'impôt sur les sociétés :

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1° (Disposition devenue sans objet).

code rural, autres que celles définies à l'article 206-6 ;

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2° Sauf pour les opérations effectuées avec des non-sociétaires et à condition qu'elle fonctionnent conformément aux dispositions qui les régissent :

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- les sociétés coopératives agricoles d'approvisionnement et d'achat ;

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- les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;

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2° bis. Les syndicats agricoles, à condition qu'ils fonctionnent conformément aux dispositions qui les régissent ;

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3° A condition qu'elles fonctionnent conformément aux dispositions qui les régissent, les sociétés coopératives de production, de transformation, conservation et vente de produits agricoles ainsi que les unions de sociétés coopératives de production, transformation, conservation et vente de produits agricoles, sauf pour les opérations ci-après désignées :

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a. Ventes effectuées dans un magasin de détail distinct de leur établissement principal ;

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b. Opérations de transformation portant sur les produits ou sous-produits autres que ceux destinés à l'alimentation de l'homme et des animaux ou pouvant être utilisés à titre de matières premières dans l'agriculture ou l'industrie ;

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c. Opérations effectuées par les sociétés coopératives ou unions susvisées avec des non-sociétaires.

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Cette exonération est applicable aux opérations effectuées par les coopératives de céréales et leurs unions avec l'Office national interprofessionnel des céréales relativement à l'achat, la vente, la transformation ou le transport de céréales ; il en est de même pour les opérations effectuées par des coopératives de céréales avec d'autres coopératives de céréales dans le cadre de programmes élaborés par l'office ou avec l'autorisation de cet établissement.

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Les sociétés coopératives agricoles et leurs unions sont tenues de produire, à toute réquisition de l'administration, leur comptabilité et les justifications nécessaires tendant à prouver qu'elles fonctionnent conformément aux dispositions législatives et réglementaires relatives au statut juridique de la coopération agricole ;

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3° bis Lorsqu'elles fonctionnent conformément aux dispositions de la loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale, les coopératives artisanales et leurs unions, les coopératives d'entreprises de transports, les coopératives artisanales de transport fluvial ainsi que les coopératives maritimes et leurs unions, visées au chapitre Ier du titre III de la même loi, sauf pour les affaires effectuées avec des non-sociétaires ;

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4° Les offices publics d'habitations à loyer modéré, les sociétés d'habitations à loyer modéré et les sociétés anonymes de crédit immobilier régis par les articles L 411-1 et suivants du code de la construction et de l'habitation, ainsi que les unions de ces offices et sociétés ;

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4° bis. Les offices publics d'aménagement et de construction visés à l'article L 421-1 du code de la construction et de l'habitation pour les opérations faites en application de la législation sur les habitations à loyer modéré ;

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5° Les bénéfices réalisés par des associations sans but lucratif régies par la loi du 1er juillet 1901 organisant, avec le concours des communes ou des départements, des foires, expositions, réunions sportives et autres manifestations publiques, correspondant à l'objet défini par leurs statuts et présentant, du point de vue économique, un intérêt certain pour la commune ou la région ;

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5° bis. Les organismes sans but lucratif mentionnés à l'article 261-7-1°, pour les opérations à raison desquelles ils sont exonérés de la taxe sur la valeur ajoutée ;

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6° Les régions et les ententes interrégionales, les départements et les ententes interdépartementales, les communes, syndicats de communes et syndicats mixtes, ainsi que leurs régies de services publics ;

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6° bis. Dans les conditions fixées par décret (1), les établissements publics et sociétés d'économie mixte concessionnaires d'opérations d'aménagement, en application du deuxième alinéa de l'article L. 300-4 du code de l'urbanisme, pour les résultats provenant des opérations réalisées dans le cadre des procédures suivantes :

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- zone d'aménagement concerté ;

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- lotissements ;

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- zone de restauration immobilière ;

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- zone de résorption de l'habitat insalubre.

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7° Les sociétés coopératives de construction qui procèdent, sans but lucratif, au lotissement et à la vente de terrains leur appartenant. Cette exonération est également applicable sous les mêmes conditions aux sociétés d'économie mixte dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969, ainsi qu'aux groupements dits de \"Castors\" dont les membres effectuent des apports de travail ;

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8° Les sociétés coopératives de construction désignées à l'article 1378 sexies.

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1 bis Lorsque les sociétés coopératives agricoles ou leurs unions émettent des certificats coopératifs d'investissement, l'exonération visée au 1 n'est pas applicable à la fraction des résultats correspondant à la part du montant nominal des certificats coopératifs dans le capital social.

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Les résultats sont déterminés selon les règles fixées par l'article 209, avant déduction des ristournes.

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2. Les sociétés anonymes françaises de financement de recherches et d'exploitation des gisements d'hydrocarbures liquides ou gazeux, dont la constitution est approuvée par arrêté du ministre de l'économie et des finances et du ministre de l'industrie, sont exonérées de l'impôt sur les sociétés pour la partie des bénéfices provenant des produits nets de leur portefeuille ou des plus-values qu'elles réalisent sur la vente des titres ou parts sociales faisant partie de ce portefeuille, lorsqu'elles se conforment aux dispositions ci-après : a. Ces sociétés doivent avoir pour objet exclusif toutes opérations se rattachant à la gestion d'un portefeuille de valeurs mobilières et de parts sociales émises par les sociétés qui se livrent à la recherche et à l'exploitation des gisements d'hydrocarbures liquides ou gazeux, au raffinage, au stockage, au transport ou à la distribution des hydrocarbures liquides ou gazeux ainsi qu'à la pétroléo-chimie.

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Chaque société ne peut consacrer au financement des sociétés autres que celles qui se livrent à la recherche ou à l'exploitation des gisements d'hydrocarbures dans les pays faisant partie de la zone franc à la date de publication du décret n° 62-1025 du 18 août 1962 plus de 25 % du total des sommes placées et des sommes disponibles pour le placement.

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b. Leur capital social doit s'élever au minimum à 7.500.000 F entièrement versés. La dispense cessera de s'appliquer si les actions de la société n'ont pas été introduites à la cote officielle ou à la cote du second marché d'une bourse de valeurs avant l'expiration d'un délai de trois ans à compter de la date à partir de laquelle la société remplit les conditions requises pour en bénéficier.

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c. Lesdites sociétés ne peuvent posséder plus de 10 % des titres ou parts sociales, évalués à leur valeur nominale, ou du nombre des titres sans valeur nominale, émis par une même société, ni disposer de plus d'un dixième des droits de vote dans une même société, ni employer en titres d'une même société plus de 15 % du total des sommes placées et des sommes disponibles pour le placement. A cet égard, les placements sont évalués à leur prix de revient d'acquisition ou à leur valeur d'apport.

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Le ministre de l'économie et des finances et le ministre de l'industrie peuvent, par des décisions particulières prises conjointement, accorder des dérogations temporaires à l'application des pourcentages maximaux fixés à l'alinéa précédent.

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d. Elles doivent, dans les six mois suivant la clôture de chaque exercice, publier au bulletin des annonces légales obligatoires et insérer dans le rapport annuel du conseil d'administration la composition intégrale des valeurs de l'actif à la date de clôture de l'exercice avec l'indication du prix d'acquisition et, en outre, pour les valeurs du portefeuille, du cours du jour de l'inventaire. La publication au bulletin des annonces légales obligatoires doit comprendre également le bilan annuel et le compte de pertes et profits.

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e. Leurs administrateurs doivent être de nationalité française, ainsi que le directeur général. Il en est de même de toutes personnes ayant la signature sociale.

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f. Leurs statuts doivent prévoir que, dans les assemblées générales ordinaires ou extraordinaires, aucun actionnaire ne peut disposer, tant en son nom personnel que comme mandataire, d'un nombre de voix supérieur à 5 % du nombre total des voix attachées aux actions effectivement représentées à ladite assemblée.

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3. (Abrogé).

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(1) Annexe III, art. 46 bis et 46 ter.

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\n
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1. Sont exonérés de l'impôt sur les sociétés :

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1° (Disposition devenue sans objet : loi n° 84-1208 du 29 décembre 1984, art. 85) ;

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2° Sauf pour les opérations effectuées avec des non-sociétaires et à condition qu'elle fonctionnent conformément aux dispositions qui les régissent :

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- les sociétés coopératives agricoles d'approvisionnement et d'achat ;

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- les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;

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2° bis. Les syndicats agricoles, à condition qu'ils fonctionnent conformément aux dispositions qui les régissent ;

\n
\n

a. Ventes effectuées dans un magasin de détail distinct de leur établissement principal ;

\n
\n

c. Opérations effectuées par les sociétés coopératives ou unions susvisées avec des non-sociétaires.

\n
\n

4° Les offices publics d'habitations à loyer modéré et les sociétés d'habitations à loyer modéré régis par les articles L. 411-1 et suivants du code de la construction et de l'habitation, ainsi que les unions de ces offices et sociétés ;

\n
\n

4° bis Les offices publics d'aménagement et de construction visés à l'article L 421-1 du code de la construction et de l'habitation pour les opérations faites en application de la législation sur les habitations à loyer modéré ;

\n
\n

4° ter Les sociétés anonymes de crédit immobilier qui exercent uniquement les activités prévues au I et au II de l'article L. 422-4 du code de la construction et de l'habitation et qui accordent exclusivement :

\n
\n

a) Des prêts visés aux articles R. 313-31, R. 331-32 et R. 313-34 du même code ;

\n
\n

b) Des prêts à leurs filiales et aux organismes mentionnés au 4°. Le taux de rémunération de ces prêts ne doit pas excéder celui prévu au 3° du 1 de l'article 39 .

\n
\n

5° bis. Les organismes sans but lucratif mentionnés à l'article 261-7-1°, pour les opérations à raison desquelles ils sont exonérés de la taxe sur la valeur ajoutée ;

\n
\n

- zone d'aménagement concerté ;

\n
\n

- lotissements ;

\n
\n

- zone de restauration immobilière ;

\n
\n

- zone de résorption de l'habitat insalubre.

\n
\n

8° Les sociétés coopératives de construction désignées à l'article 1378 sexies.

\n
\n

1 bis. Lorsque les sociétés coopératives agricoles ou leurs unions émettent des certificats coopératifs d'investissement, l'exonération visée au 1 n'est pas applicable à la fraction des résultats correspondant à la part du montant nominal des certificats coopératifs dans le capital social.

\n
\n

Les résultats sont déterminés selon les règles fixées par l'article 209, avant déduction des ristournes.

\n
\n

2. (Abrogé)

\n
\n
\n

3. (Abrogé).

\n
\n
\n

(1) Annexe III, art. 46 bis et 46 ter.

\n
\n
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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039455385", "@fin": "2020-01-01", "@num": "207", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000037992292", "@fin": "2019-12-30", "@num": "207", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467234", "@fin": "2021-05-14", "@num": "207", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043499928", "@fin": "2022-01-01", "@num": "207", "@etat": "MODIFIE", "@debut": "2021-05-14", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044873656", "@fin": "2026-04-01", "@num": "207", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044875929", "@fin": "2999-01-01", "@num": "207", "@etat": "VIGUEUR_DIFF", "@debut": "2026-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Sont exonérés de l'impôt sur les sociétés :

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1° (Disposition devenue sans objet).

code rural, autres que celles définies à l'article 206-6 ;

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2° Sauf pour les opérations effectuées avec des non-sociétaires et à condition qu'elle fonctionnent conformément aux dispositions qui les régissent :

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- les sociétés coopératives agricoles d'approvisionnement et d'achat ;

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- les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;

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2° bis. Les syndicats agricoles, à condition qu'ils fonctionnent conformément aux dispositions qui les régissent ;

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a. Ventes effectuées dans un magasin de détail distinct de leur établissement principal ;

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c. Opérations effectuées par les sociétés coopératives ou unions susvisées avec des non-sociétaires.

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a) Des prêts visés aux articles R. 313-31, R. 331-32 et R. 313-34 du même code ;

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\n

b) Des prêts à leurs filiales et aux organismes mentionnés au 4°. Le taux de rémunération de ces prêts ne doit pas excéder celui prévu au 3° du 1 de l'article 39 .

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5° bis. Les organismes sans but lucratif mentionnés à l'article 261-7-1°, pour les opérations à raison desquelles ils sont exonérés de la taxe sur la valeur ajoutée ;

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- zone d'aménagement concerté ;

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\n

- lotissements ;

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- zone de restauration immobilière ;

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- zone de résorption de l'habitat insalubre.

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8° Les sociétés coopératives de construction désignées à l'article 1378 sexies.

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1 bis. Lorsque les sociétés coopératives ou leurs unions émettent des certificats coopératifs d'investissement, l'exonération visée au 1 n'est pas applicable à la fraction des résultats correspondant à la part du montant nominal des certificats coopératifs dans le capital social.

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\n

Les résultats sont déterminés selon les règles fixées par l'article 209, avant déduction des ristournes.

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\n

1 ter. - Pour les sociétés coopératives et leurs unions autres que celles qui sont mentionnées aux 2° et 3° du 1 ou autres que celles qui relèvent du 4° du même 1, l'exonération prévue au 1 est limitée à la fraction des résultats calculée proportionnellement aux droits des coopérateurs dans le capital lorsque les associés non coopérateurs détiennent 20 p. 100 au moins du capital et que leurs parts sociales peuvent donner lieu à rémunération.

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Les résultats sont déterminés selon les règles visées à l'article 209 avant déduction des ristournes.

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\n

1 quater. - Pour les sociétés coopératives et leurs unions autres que celles qui sont mentionnées au 4° du 1, l'exonération prévue au 1 n'est pas applicable lorsque les associés non coopérateurs et les titulaires de certificats coopératifs d'investissement détiennent plus de 50 p. 100 du capital et que leurs parts sociales peuvent donner lieu à rémunération.

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1 quinquies. - Pour l'application des dispositions du 1 ter et du 1 quater, sont regardées comme associés non coopérateurs les personnes physiques ou morales qui n'ont pas vocation à recourir aux services de la coopérative ou dont celle-ci n'utilise pas le travail, mais qui entendent contribuer par l'apport de capitaux à la réalisation des objectifs de celle-ci.

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\n

2. (Abrogé)

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3. (Abrogé).

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(1) Annexe III, art. 46 bis et 46 ter.

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\n
" } }, "LEGIARTI000006308509": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "207", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006308509", "URL": "article/LEGI/ARTI/00/00/06/30/85/LEGIARTI000006308509.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0207AAXXXXXAL" } }, "LIENS": { "LIEN": [ { "#text": "CGI 206 6, 261 7 1°, 1378 sexies, 209, 39", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 46 bis, 46 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000694524", "#text": "Décret 69-295 1969-03-24 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000694524", "@numtexte": "69-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-03-24" }, { "@id": "JORFTEXT000000692493", "#text": "Loi 83-657 1983-07-20", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 20 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGITEXT000028415349", "#text": "Décret n°2013-1236 du 23 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028396333", "@nortexte": "EFIE1321643D", "@numtexte": "2013-1236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-23" }, { "@id": "LEGITEXT000030969683", "#text": "DÉCRET n°2015-965 du 31 juillet 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030967290", "@nortexte": "FCPE1505360D", "@numtexte": "2015-965", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGITEXT000031694665", "#text": "Décret n°2015-1763 du 24 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031691677", "@nortexte": "FCPE1514854D", "@numtexte": "2015-1763", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-24" }, { "@id": "LEGIARTI000032863504", "@num": "21", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000044981949", "@num": "L6241-1", "#text": "Code du travail - art. 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1. Sont exonérés de l'impôt sur les sociétés :

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1° (Disposition devenue sans objet).

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\n

2° Sauf pour les opérations effectuées avec des non-sociétaires et à condition qu'elle fonctionnent conformément aux dispositions qui les régissent :

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a. les sociétés coopératives agricoles d'approvisionnement et d'achat ;

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\n

b. les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;

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2° bis. Les syndicats agricoles, à condition qu'ils fonctionnent conformément aux dispositions qui les régissent ;

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a. Ventes effectuées dans un magasin de détail distinct de leur établissement principal ;

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\n

c. Opérations effectuées par les sociétés coopératives ou unions susvisées avec des non-sociétaires.

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\n

a) Des prêts visés aux articles R. 313-31, R. 331-32 et R. 313-34 du même code ;

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b) Des prêts à leurs filiales et aux organismes mentionnés au 4°. Le taux de rémunération de ces prêts ne doit pas excéder celui prévu au 3° du 1 de l'article 39.

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5° bis. Les organismes sans but lucratif mentionnés à l'article 261-7-1°, pour les opérations à raison desquelles ils sont exonérés de la taxe sur la valeur ajoutée ;

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\n

6° Les régions et les ententes interrégionales, les départements et les ententes interdépartementales, les communes, syndicats de communes et syndicats mixtes ((constitués exclusivement de collectivités territoriales ou de groupements de ces collectivités)) (M) ainsi que leurs régies de services publics ;

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a.- zone d'aménagement concerté ;

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b.- lotissements ;

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\n

c.- zone de restauration immobilière ;

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\n

d.- zone de résorption de l'habitat insalubre.

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8° Les sociétés coopératives de construction désignées à l'article 1378 sexies.

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Les résultats sont déterminés selon les règles fixées par l'article 209, avant déduction des ristournes.

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\n

Les résultats sont déterminés selon les règles visées à l'article 209 avant déduction des ristournes.

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\n

2. (Abrogé)

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\n

3. (Abrogé).

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(M) Modification de la loi. Ces dispositions s'appliquent aux exercices ouverts à compter du 1er juillet 1995.

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\n

(1) Annexe III, art. 46 bis et 46 ter.

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L6241-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586495", "@num": "1451", "#text": "Code général des impôts, CGI. - art. 1451 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611767", "@num": "1454", "#text": "Code général des impôts, CGI. - art. 1454 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611750", "@num": "1455", "#text": "Code général des impôts, CGI. - art. 1455 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611735", "@num": "1456", "#text": "Code général des impôts, CGI. - art. 1456 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992349", "@num": "1461", "#text": "Code général des impôts, CGI. - art. 1461 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044056480", "@num": "1468", "#text": "Code général des impôts, CGI. - art. 1468 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364115", "@num": "1654", "#text": "Code général des impôts, CGI. - art. 1654 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024687", "@num": "214", "#text": "Code général des impôts, CGI. - art. 214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846455", "@num": "220 quinquies", "#text": "Code général des impôts, CGI. - art. 220 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720129", "@num": "237 bis A", "#text": "Code général des impôts, CGI. - art. 237 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910243", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817526", "@num": "39 decies", "#text": "Code général des impôts, CGI. - art. 39 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022196974", "@num": "L666-9", "#text": "Code rural - art. 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1. Sont exonérés de l'impôt sur les sociétés :

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1° (Disposition devenue sans objet).

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2° Sauf pour les opérations effectuées avec des non-sociétaires et à condition qu'elles fonctionnent conformément aux dispositions qui les régissent :

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a. les sociétés coopératives agricoles d'approvisionnement et d'achat ;

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b. les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;

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2° bis. Les syndicats agricoles, à condition qu'ils fonctionnent conformément aux dispositions qui les régissent ;

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a. Ventes effectuées dans un magasin de détail distinct de leur établissement principal ;

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c. Opérations effectuées par les sociétés coopératives ou unions susvisées avec des non-sociétaires.

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a) Des prêts visés aux articles R. 313-31, R. 331-32 et R. 313-34 du même code ;

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b) Des prêts à leurs filiales et aux organismes mentionnés au 4°. Le taux de rémunération de ces prêts ne doit pas excéder celui prévu au 3° du 1 de l'article 39.

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((c) Des avances remboursables ne portant pas intérêt prévues par l'article R. 317-1 du code de la construction et de l'habitation. La fraction du bénéfice net provenant des avances accordées à compter du 1er janvier 2001 est soumise à l'impôt sur les sociétés.)) (M)

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5° bis. Les organismes sans but lucratif mentionnés à l'article 261-7-1°, pour les opérations à raison desquelles ils sont exonérés de la taxe sur la valeur ajoutée ;

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6° Les régions et les ententes interrégionales, les départements et les ententes interdépartementales, les communes, syndicats de communes et syndicats mixtes constitués exclusivement de collectivités territoriales ou de groupements de ces collectivités (1) ainsi que leurs régies de services publics ;

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6° bis. Dans les conditions fixées par décret (2), les établissements publics et sociétés d'économie mixte concessionnaires d'opérations d'aménagement, en application du deuxième alinéa de l'article L. 300-4 du code de l'urbanisme, pour les résultats provenant des opérations réalisées dans le cadre des procédures suivantes :

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a.- zone d'aménagement concerté ;

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b.- lotissements ;

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c.- zone de restauration immobilière ;

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d.- zone de résorption de l'habitat insalubre.

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8° Les sociétés coopératives de construction désignées à l'article 1378 sexies.

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Les résultats sont déterminés selon les règles fixées par l'article 209, avant déduction des ristournes.

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1 ter. Pour les sociétés coopératives et leurs unions autres que celles qui sont mentionnées aux 2° et 3° du 1 ou autres que celles qui relèvent du 4° du même 1, l'exonération prévue au 1 est limitée à la fraction des résultats calculée proportionnellement aux droits des coopérateurs dans le capital lorsque les associés non coopérateurs détiennent 20 p. 100 au moins du capital et que leurs parts sociales peuvent donner lieu à rémunération.

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Les résultats sont déterminés selon les règles visées à l'article 209 avant déduction des ristournes.

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1 quater Pour les sociétés coopératives et leurs unions autres que celles qui sont mentionnées au 4° du 1, l'exonération prévue au 1 n'est pas applicable lorsque les associés non coopérateurs et les titulaires de certificats coopératifs d'investissement détiennent plus de 50 p. 100 du capital et que leurs parts sociales peuvent donner lieu à rémunération.

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1 quinquies Pour l'application des dispositions du 1 ter et du 1 quater, sont regardées comme associés non coopérateurs les personnes physiques ou morales qui n'ont pas vocation à recourir aux services de la coopérative ou dont celle-ci n'utilise pas le travail, mais qui entendent contribuer par l'apport de capitaux à la réalisation des objectifs de celle-ci.

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\n

2. (Abrogé)

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3. (Abrogé).

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(M) Modification de la loi.

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\n

(1) Ces dispositions s'appliquent aux exercices ouverts à compter du 1er juillet 1995.

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(2) Annexe III, art. 46 bis et 46 ter.

\n
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} }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044873656", "@fin": "2026-04-01", "@num": "207", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044875929", "@fin": "2999-01-01", "@num": "207", "@etat": "VIGUEUR_DIFF", "@debut": "2026-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Sont exonérés de l'impôt sur les sociétés :

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1° (Disposition devenue sans objet).

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2° Sauf pour les opérations effectuées avec des non-sociétaires et à condition qu'elles fonctionnent conformément aux dispositions qui les régissent :

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a. les sociétés coopératives agricoles d'approvisionnement et d'achat ;

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b. les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;

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2° bis. Les syndicats agricoles, à condition qu'ils fonctionnent conformément aux dispositions qui les régissent ;

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a. Ventes effectuées dans un magasin de détail distinct de leur établissement principal ;

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c. Opérations effectuées par les sociétés coopératives ou unions susvisées avec des non-sociétaires.

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a) Des prêts visés aux articles R. 313-31, R. 331-32 et R. 313-34 du même code ;

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\n

b) Des prêts à leurs filiales et aux organismes mentionnés au 4°. Le taux de rémunération de ces prêts ne doit pas excéder celui prévu au 3° du 1 de l'article 39.

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c) Des avances remboursables ne portant pas intérêt prévues par l'article R. 317-1 du code de la construction et de l'habitation. La fraction du bénéfice net provenant des avances accordées à compter du 1er janvier 2001 est soumise à l'impôt sur les sociétés (1).

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5° bis. Les organismes sans but lucratif mentionnés à l'article 261-7-1°, pour les opérations à raison desquelles ils sont exonérés de la taxe sur la valeur ajoutée ;

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6° Les régions et les ententes interrégionales, les départements et les ententes interdépartementales, les communes, ((les établissements publics de coopération intercommunale à fiscalité propre)) (M) syndicats de communes et syndicats mixtes constitués exclusivement de collectivités territoriales ou de groupements de ces collectivités (2) ainsi que leurs régies de services publics ;

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6° bis. Dans les conditions fixées par décret (3), les établissements publics et sociétés d'économie mixte concessionnaires d'opérations d'aménagement, en application du deuxième alinéa de l'article L. 300-4 du code de l'urbanisme, pour les résultats provenant des opérations réalisées dans le cadre des procédures suivantes :

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\n

a.- zone d'aménagement concerté ;

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b.- lotissements ;

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c.- zone de restauration immobilière ;

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d.- zone de résorption de l'habitat insalubre.

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8° Les sociétés coopératives de construction désignées à l'article 1378 sexies.

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Les résultats sont déterminés selon les règles fixées par l'article 209, avant déduction des ristournes.

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\n

Les résultats sont déterminés selon les règles visées à l'article 209 avant déduction des ristournes.

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\n

2. (Abrogé)

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\n
\n

3. (Abrogé).

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\n

(1) Les conditions prévues aux a et b s'appliquent aux opérations réalisées à compter du 1er juillet 1993. Les conditions prévues au c s'appliquent aux opérations réalisées à compter du 1er octobre 1995.

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\n

(M) Modification.

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\n

(2) Ces dispositions s'appliquent aux exercices ouverts à compter du 1er juillet 1995.

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\n

(3) Annexe III, art. 46 bis et 46 ter.

\n
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1. Sont exonérés de l'impôt sur les sociétés :

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1° (Disposition devenue sans objet).

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2° Sauf pour les opérations effectuées avec des non-sociétaires et à condition qu'elles fonctionnent conformément aux dispositions qui les régissent :

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a. les sociétés coopératives agricoles d'approvisionnement et d'achat ;

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b. les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;

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2° bis. Les syndicats agricoles, à condition qu'ils fonctionnent conformément aux dispositions qui les régissent ;

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a. Ventes effectuées dans un magasin de détail distinct de leur établissement principal ;

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c. Opérations effectuées par les sociétés coopératives ou unions susvisées avec des non-sociétaires.

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3° bis. Lorsqu'elles fonctionnent conformément aux dispositions de la loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale, les coopératives artisanales et leurs unions, les coopératives d'entreprises de transports, les coopératives artisanales de transport fluvial ainsi que les coopératives maritimes et leurs unions, visées au chapitre Ier du titre III de la même loi, sauf pour les affaires effectuées avec des non-sociétaires ;

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4° ter. Les sociétés anonymes de crédit immobilier qui exercent uniquement les activités prévues au I et au II de l'article L. 422-4 du code de la construction et de l'habitation et qui accordent exclusivement :

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a) Des prêts visés aux articles R. 331-32, R. 313-31 et R. 313-34 du même code ;

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b) Des prêts à leurs filiales et aux organismes mentionnés au 4°. Le taux de rémunération de ces prêts ne doit pas excéder celui prévu au 3° du 1 de l'article 39.

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5° bis. Les organismes sans but lucratif mentionnés au 1° du 7 de l'article 261, pour les opérations à raison desquelles ils sont exonérés de la taxe sur la valeur ajoutée ;

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6° Les régions et les ententes interrégionales, les départements et les ententes interdépartementales, les communes, les établissements publics de coopération intercommunale à fiscalité propre, syndicats de communes et syndicats mixtes constitués exclusivement de collectivités territoriales ou de groupements de ces collectivités ainsi que leurs régies de services publics ;

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a.- zone d'aménagement concerté ;

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b.- lotissements ;

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c.- zone de restauration immobilière ;

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d.- zone de résorption de l'habitat insalubre.

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8° Les sociétés coopératives de construction désignées à l'article 1378 sexies.

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Les résultats sont déterminés selon les règles fixées par l'article 209, avant déduction des ristournes.

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Les résultats sont déterminés selon les règles visées à l'article 209 avant déduction des ristournes.

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1 quater. Pour les sociétés coopératives et leurs unions autres que celles qui sont mentionnées au 4° du 1, l'exonération prévue au 1 n'est pas applicable lorsque les associés non coopérateurs et les titulaires de certificats coopératifs d'investissement détiennent plus de 50 p. 100 du capital et que leurs parts sociales peuvent donner lieu à rémunération.

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1 quinquies. Pour l'application des dispositions du 1 ter et du 1 quater, sont regardées comme associés non coopérateurs les personnes physiques ou morales qui n'ont pas vocation à recourir aux services de la coopérative ou dont celle-ci n'utilise pas le travail, mais qui entendent contribuer par l'apport de capitaux à la réalisation des objectifs de celle-ci.

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2. (Abrogé)

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3. (Abrogé).

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1. Sont exonérés de l'impôt sur les sociétés :

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1° (dispositions devenues sans objet)

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\n

1° bis Les syndicats professionnels, quelle que soit leur forme juridique, et leurs unions pour leurs activités portant sur l'étude et la défense des droits et des intérêts collectifs matériels ou moraux de leurs membres ou des personnes qu'ils représentent et à condition qu'ils fonctionnent conformément aux dispositions qui les régissent (1) ;

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2° Sauf pour les opérations effectuées avec des non-sociétaires et à condition qu'elles fonctionnent conformément aux dispositions qui les régissent :

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a. les sociétés coopératives agricoles d'approvisionnement et d'achat ;

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b. les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;

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2° bis. (Abrogé) (1).

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a. Ventes effectuées dans un magasin de détail distinct de leur établissement principal ;

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c. Opérations effectuées par les sociétés coopératives ou unions susvisées avec des non-sociétaires.

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a) Des prêts visés aux articles R. 331-32, R. 313-31 et R. 313-34 du même code ;

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b) Des prêts à leurs filiales et aux organismes mentionnés au 4°. Le taux de rémunération de ces prêts ne doit pas excéder celui prévu au 3° du 1 de l'article 39.

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5° bis. Les organismes sans but lucratif mentionnés au 1° du 7 de l'article 261, pour les opérations à raison desquelles ils sont exonérés de la taxe sur la valeur ajoutée ;

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a.- zone d'aménagement concerté ;

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b.- lotissements ;

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\n

c.- zone de restauration immobilière ;

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d.- zone de résorption de l'habitat insalubre.

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8° Les sociétés coopératives de construction désignées à l'article 1378 sexies.

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Les résultats sont déterminés selon les règles fixées par l'article 209, avant déduction des ristournes.

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Les résultats sont déterminés selon les règles visées à l'article 209 avant déduction des ristournes.

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\n

2. (Abrogé)

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\n
\n

3. (Abrogé).

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\n

(1) Ces dispositions s'appliquent aux exercices clos à compter du 1er janvier 2001.

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\n
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1. Sont exonérés de l'impôt sur les sociétés :

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\n

1° (dispositions devenues sans objet)

\n
\n

2° Sauf pour les opérations effectuées avec des non-sociétaires et à condition qu'elles fonctionnent conformément aux dispositions qui les régissent :

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\n

a. les sociétés coopératives agricoles d'approvisionnement et d'achat ;

\n
\n

b. les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;

\n
\n

2° bis. (Abrogé).

\n
\n

a. Ventes effectuées dans un magasin de détail distinct de leur établissement principal ;

\n
\n

c. Opérations effectuées par les sociétés coopératives ou unions susvisées avec des non-sociétaires.

\n
\n

a) Des prêts visés aux articles R. 331-32, R. 313-31 et R. 313-34 du même code ;

\n
\n

b) Des prêts à leurs filiales et aux organismes mentionnés au 4°. Le taux de rémunération de ces prêts ne doit pas excéder celui prévu au 3° du 1 de l'article 39.

\n
\n

5° bis. Les organismes sans but lucratif mentionnés au 1° du 7 de l'article 261, pour les opérations à raison desquelles ils sont exonérés de la taxe sur la valeur ajoutée ;

\n
\n

6° bis. Dans les conditions fixées par décret, les établissements publics et sociétés d'économie mixte chargés de l'aménagement par une convention contractée, en application du deuxième alinéa de l'article L. 300-4 du code de l'urbanisme ainsi que les sociétés d'habitations à loyer modéré régies par l'article L. 411-2 du code de la construction et de l'habitation, pour les résultats provenant des opérations réalisées dans le cadre des procédures suivantes :

\n
\n

a.- zone d'aménagement concerté ;

\n
\n

b.- lotissements ;

\n
\n

c.- zone de restauration immobilière ;

\n
\n

d.- zone de résorption de l'habitat insalubre.

\n
\n

e. Opérations de rénovation urbaine.

\n
\n

8° Les sociétés coopératives de construction désignées à l'article 1378 sexies.

\n
\n

Les résultats sont déterminés selon les règles fixées par l'article 209, avant déduction des ristournes.

\n
\n

Les résultats sont déterminés selon les règles visées à l'article 209 avant déduction des ristournes.

\n
\n

2. (Abrogé)

\n
\n
\n

3. (Abrogé).

\n
\n
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"MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308507", "@fin": "1993-08-18", "@num": "207", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308508", "@fin": "1995-10-27", "@num": "207", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308509", "@fin": "1996-05-12", "@num": "207", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308510", "@fin": "1999-07-13", "@num": "207", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308511", "@fin": "2000-12-14", "@num": "207", "@etat": "MODIFIE", "@debut": "1999-07-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308512", "@fin": "2002-03-31", "@num": "207", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308513", "@fin": "2004-08-11", "@num": "207", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308514", "@fin": "2005-01-01", "@num": "207", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308515", "@fin": "2005-01-19", "@num": "207", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308516", "@fin": "2005-01-01", "@num": "207", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308517", "@fin": "2005-12-31", "@num": "207", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308518", "@fin": "2006-01-06", "@num": "207", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308519", "@fin": "2006-04-19", "@num": "207", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308520", "@fin": "2006-07-16", "@num": "207", "@etat": "MODIFIE", "@debut": "2006-04-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308521", "@fin": "2006-12-31", "@num": "207", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308522", "@fin": "2008-04-03", "@num": "207", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619825", "@fin": "2009-03-28", "@num": "207", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465340", "@fin": "2010-05-01", "@num": "207", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201200", "@fin": "2011-06-12", "@num": "207", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189285", "@fin": "2011-12-30", "@num": "207", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092537", "@fin": "2013-06-07", "@num": "207", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518111", "@fin": "2014-03-27", "@num": "207", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028808761", "@fin": "2014-05-30", "@num": "207", "@etat": "MODIFIE", "@debut": "2014-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042067", "@fin": "2016-01-01", "@num": "207", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816020", "@fin": "2016-10-22", "@num": "207", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033283512", "@fin": "2017-01-01", "@num": "207", "@etat": "MODIFIE", "@debut": "2016-10-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805600", "@fin": "2018-05-31", "@num": "207", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038171378", "@fin": "2018-11-25", "@num": "207", "@etat": "MODIFIE", "@debut": "2018-05-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037668806", "@fin": "2019-09-01", "@num": "207", "@etat": "MODIFIE", "@debut": "2018-11-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039455385", "@fin": "2020-01-01", "@num": "207", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000037992292", "@fin": "2019-12-30", "@num": "207", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467234", "@fin": "2021-05-14", "@num": "207", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043499928", "@fin": "2022-01-01", "@num": "207", "@etat": "MODIFIE", "@debut": "2021-05-14", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044873656", "@fin": "2026-04-01", "@num": "207", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044875929", "@fin": "2999-01-01", "@num": "207", "@etat": "VIGUEUR_DIFF", "@debut": "2026-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Sont exonérés de l'impôt sur les sociétés :

\n
\n

1° (dispositions devenues sans objet)

\n
\n

2° Sauf pour les opérations effectuées avec des non-sociétaires et à condition qu'elles fonctionnent conformément aux dispositions qui les régissent :

\n
\n

a. les sociétés coopératives agricoles d'approvisionnement et d'achat ;

\n
\n

b. les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;

\n
\n

2° bis. (Abrogé).

\n
\n

a. Ventes effectuées dans un magasin de détail distinct de leur établissement principal ;

\n
\n

c. Opérations effectuées par les sociétés coopératives ou unions susvisées avec des non-sociétaires.

\n
\n

4° Les organismes d'habitations à loyer modéré mentionnés à l'article L. 411-2 du code de la construction et de l'habitation, à l'exception des sociétés anonymes de crédit immobilier, les sociétés d'économie mixte visées à l'article L. 481-1-1 du même code et les sociétés anonymes de coordination entre les organismes d'habitations à loyer modéré mentionnées à l'article L. 423-1-1 du même code pour :

\n
\n

- les opérations réalisées au titre du service d'intérêt général défini à l'article L. 411-2 du même code ;

\n
\n

- les produits engendrés par les locaux annexes et accessoires des ensembles d'habitations mentionnés à l'article L. 411-1 du même code, à la condition que ces locaux soient nécessaires à la vie économique et sociale de ces ensembles ;

\n
\n

- les produits financiers issus du placement de la trésorerie de ces organismes.

\n
\n

La fraction du bénéfice provenant d'activités autres que celles visées aux alinéas précédents et au 6° bis est soumise à l'impôt sur les sociétés ;

\n
\n

4° bis. (abrogé).

\n
\n

a) Des prêts visés aux articles R. 331-32, R. 313-31 et R. 313-34 du même code ;

\n
\n

b) Des prêts à leurs filiales et aux organismes mentionnés au 4°. Le taux de rémunération de ces prêts ne doit pas excéder celui prévu au 3° du 1 de l'article 39.

\n
\n

5° bis. Les organismes sans but lucratif mentionnés au 1° du 7 de l'article 261, pour les opérations à raison desquelles ils sont exonérés de la taxe sur la valeur ajoutée ;

\n
\n

a.- zone d'aménagement concerté ;

\n
\n

b.- lotissements ;

\n
\n

c.- zone de restauration immobilière ;

\n
\n

d.- zone de résorption de l'habitat insalubre.

\n
\n

e.- opérations de rénovation urbaine.

\n
\n

8° Les sociétés coopératives de construction désignées à l'article 1378 sexies.

\n
\n

Les résultats sont déterminés selon les règles fixées par l'article 209, avant déduction des ristournes.

\n
\n

Les résultats sont déterminés selon les règles visées à l'article 209 avant déduction des ristournes.

\n
\n

2. (Abrogé)

\n
\n

3. (Abrogé).

\n
" } }, "LEGIARTI000006308516": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "207", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "2005-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006308516", "URL": "article/LEGI/ARTI/00/00/06/30/85/LEGIARTI000006308516.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0207AAXXXXXAS" } }, "NOTA": { "CONTENU": "
NOTA : ces dispositions s'appliquent aux exercices ouverts à compter du 1er janvier 2005.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 39, 261, 1378 sexies, 209", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000692493", "#text": "Loi 83-657 1983-07-20", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "LEGIARTI000006658540", "@num": "110", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 110 (V) JORF 19 janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGITEXT000028415349", "#text": "Décret n°2013-1236 du 23 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028396333", "@nortexte": "EFIE1321643D", "@numtexte": "2013-1236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-23" }, { "@id": "LEGITEXT000030969683", "#text": "DÉCRET n°2015-965 du 31 juillet 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030967290", "@nortexte": "FCPE1505360D", "@numtexte": "2015-965", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGITEXT000031694665", "#text": "Décret n°2015-1763 du 24 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031691677", "@nortexte": "FCPE1514854D", "@numtexte": "2015-1763", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-24" }, { "@id": "LEGIARTI000032863504", "@num": "21", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000044981949", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586495", "@num": "1451", "#text": "Code général des impôts, CGI. - art. 1451 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611767", "@num": "1454", "#text": "Code général des impôts, CGI. - art. 1454 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611750", "@num": "1455", "#text": "Code général des impôts, CGI. - art. 1455 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611735", "@num": "1456", "#text": "Code général des impôts, CGI. - art. 1456 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992349", "@num": "1461", "#text": "Code général des impôts, CGI. - art. 1461 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044056480", "@num": "1468", "#text": "Code général des impôts, CGI. - art. 1468 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364115", "@num": "1654", "#text": "Code général des impôts, CGI. - art. 1654 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024687", "@num": "214", "#text": "Code général des impôts, CGI. - art. 214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846455", "@num": "220 quinquies", "#text": "Code général des impôts, CGI. - art. 220 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720129", "@num": "237 bis A", "#text": "Code général des impôts, CGI. - art. 237 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910243", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817526", "@num": "39 decies", "#text": "Code général des impôts, CGI. - art. 39 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022196974", "@num": "L666-9", "#text": "Code rural - art. 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1. Sont exonérés de l'impôt sur les sociétés :

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\n

1° (dispositions devenues sans objet)

\n
\n

2° Sauf pour les opérations effectuées avec des non-sociétaires et à condition qu'elles fonctionnent conformément aux dispositions qui les régissent :

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\n

a. les sociétés coopératives agricoles d'approvisionnement et d'achat ;

\n
\n

b. les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;

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\n

2° bis. (Abrogé).

\n
\n

a. Ventes effectuées dans un magasin de détail distinct de leur établissement principal ;

\n
\n

c. Opérations effectuées par les sociétés coopératives ou unions susvisées avec des non-sociétaires.

\n
\n

- les opérations réalisées au titre du service d'intérêt général défini à l'article L. 411-2 du même code ;

\n
\n

- les produits financiers issus du placement de la trésorerie de ces organismes.

\n
\n

La fraction du bénéfice provenant d'activités autres que celles visées aux alinéas précédents et au 6° bis est soumise à l'impôt sur les sociétés ;

\n
\n

4° bis. (abrogé).

\n
\n

a) Des prêts visés aux articles R. 331-32, R. 313-31 et R. 313-34 du même code ;

\n
\n

b) Des prêts à leurs filiales et aux organismes mentionnés au 4°. Le taux de rémunération de ces prêts ne doit pas excéder celui prévu au 3° du 1 de l'article 39.

\n
\n

4° quater Les unions d'économie sociale visées à l'article L. 365-1 du code de la construction et de l'habitation, et dont les dirigeants de droit ou de fait ne sont pas rémunérés, pour :

\n
\n

- les opérations mentionnées au deuxième alinéa de l'article L. 365-1 du même code lorsqu'elles relèvent du service d'intérêt général défini à l'article L. 411-2 du même code ;

\n
\n

- les produits engendrés par les locaux annexes et accessoires des ensembles d'habitations mentionnés à l'article L. 411-1 du même code ;

\n
\n

- les produits financiers issus du placement de la trésorerie de ces organismes ;

\n
\n

5° bis. Les organismes sans but lucratif mentionnés au 1° du 7 de l'article 261, pour les opérations à raison desquelles ils sont exonérés de la taxe sur la valeur ajoutée ;

\n
\n

a.- zone d'aménagement concerté ;

\n
\n

b.- lotissements ;

\n
\n

c.- zone de restauration immobilière ;

\n
\n

d.- zone de résorption de l'habitat insalubre.

\n
\n

e.- opérations de rénovation urbaine.

\n
\n

8° Les sociétés coopératives de construction désignées à l'article 1378 sexies.

\n
\n

Les résultats sont déterminés selon les règles fixées par l'article 209, avant déduction des ristournes.

\n
\n

Les résultats sont déterminés selon les règles visées à l'article 209 avant déduction des ristournes.

\n
\n

2. (Abrogé)

\n
\n

3. (Abrogé).

\n
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1. Sont exonérés de l'impôt sur les sociétés :

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1° (dispositions devenues sans objet)

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\n

2° Sauf pour les opérations effectuées avec des non-sociétaires et à condition qu'elles fonctionnent conformément aux dispositions qui les régissent :

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a. les sociétés coopératives agricoles d'approvisionnement et d'achat ;

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\n

b. les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;

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\n

2° bis. (Abrogé).

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\n

a. Ventes effectuées dans un magasin de détail distinct de leur établissement principal ;

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\n

c. Opérations effectuées par les sociétés coopératives ou unions susvisées avec des non-sociétaires.

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\n

a. - les opérations réalisées au titre du service d'intérêt général défini à l'article L. 411-2 du même code ;

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\n

b. - les produits engendrés par les locaux annexes et accessoires des ensembles d'habitations mentionnés à l'article L. 411-1 du même code, à la condition que ces locaux soient nécessaires à la vie économique et sociale de ces ensembles ;

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\n

c. - les produits financiers issus du placement de la trésorerie de ces organismes.

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\n

La fraction du bénéfice provenant d'activités autres que celles visées aux alinéas précédents et au 6° bis est soumise à l'impôt sur les sociétés ;

\n
\n

Pour l'application des dispositions du premier alinéa de l'article 221 bis, la deuxième condition mentionnée à cet alinéa n'est pas exigée des sociétés qui cessent totalement ou partiellement d'être soumises au taux prévu au deuxième alinéa du I de l'article 219 du fait des dispositions du présent 4°. Les dispositions de l'article 111 bis ne s'appliquent pas à ces mêmes sociétés.

\n
\n

Les dispositions du présent 4° s'appliquent aux exercices clos à compter du 1er janvier 2006.

\n
\n

Toutefois, les organismes et les sociétés mentionnés au premier alinéa peuvent opter pour l'application anticipée de ces dispositions aux exercices clos à compter du 1er janvier 2005. Cette option est irrévocable.

\n
\n

4° bis. (abrogé).

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\n

a) Des prêts visés aux articles R. 331-32, R. 313-31 et R. 313-34 du même code ;

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\n

b) Des prêts à leurs filiales et aux organismes mentionnés au 4°. Le taux de rémunération de ces prêts ne doit pas excéder celui prévu au 3° du 1 de l'article 39.

\n
\n

4° quater Les unions d'économie sociale visées à l'article L. 365-1 du code de la construction et de l'habitation, et dont les dirigeants de droit ou de fait ne sont pas rémunérés, pour :

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\n

- les opérations mentionnées au deuxième alinéa de l'article L. 365-1 du même code lorsqu'elles relèvent du service d'intérêt général défini à l'article L. 411-2 du même code ;

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\n

- les produits engendrés par les locaux annexes et accessoires des ensembles d'habitations mentionnés à l'article L. 411-1 du même code ;

\n
\n

- les produits financiers issus du placement de la trésorerie de ces organismes ;

\n
\n

5° bis. Les organismes sans but lucratif mentionnés au 1° du 7 de l'article 261, pour les opérations à raison desquelles ils sont exonérés de la taxe sur la valeur ajoutée ;

\n
\n

a.- zone d'aménagement concerté ;

\n
\n

b.- lotissements ;

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\n

c.- zone de restauration immobilière ;

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\n

d.- zone de résorption de l'habitat insalubre.

\n
\n

e.- opérations de rénovation urbaine.

\n
\n

8° Les sociétés coopératives de construction désignées à l'article 1378 sexies.

\n
\n

Les résultats sont déterminés selon les règles fixées par l'article 209, avant déduction des ristournes.

\n
\n

Les résultats sont déterminés selon les règles visées à l'article 209 avant déduction des ristournes.

\n
\n

2. (Abrogé)

\n
\n

3. (Abrogé).

\n
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1. Sont exonérés de l'impôt sur les sociétés :

\n
\n

1° (dispositions devenues sans objet)

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\n

2° Sauf pour les opérations effectuées avec des non-sociétaires et à condition qu'elles fonctionnent conformément aux dispositions qui les régissent :

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\n

a. les sociétés coopératives agricoles d'approvisionnement et d'achat ;

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\n

b. les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;

\n
\n

2° bis. (Abrogé).

\n
\n

a. Ventes effectuées dans un magasin de détail distinct de leur établissement principal ;

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\n

c. Opérations effectuées par les sociétés coopératives ou unions susvisées avec des non-sociétaires.

\n
\n

a. - les opérations réalisées au titre du service d'intérêt général défini aux neuvième, dixième et onzième alinéas de l'article L. 411-2 du même code ainsi que les services accessoires à ces opérations ;

\n
\n

c. - les produits financiers issus du placement de la trésorerie de ces organismes.

\n
\n

La fraction du bénéfice provenant d'activités autres que celles visées aux alinéas précédents et au 6° bis est soumise à l'impôt sur les sociétés ;

\n
\n

Les dispositions du présent 4° s'appliquent aux exercices clos à compter du 1er janvier 2006.

\n
\n

4° bis. (abrogé).

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\n

a) Des prêts visés aux articles R. 331-32, R. 313-31 et R. 313-34 du même code ;

\n
\n

b) Des prêts à leurs filiales et aux organismes mentionnés au 4°. Le taux de rémunération de ces prêts ne doit pas excéder celui prévu au 3° du 1 de l'article 39.

\n
\n

4° quater Les unions d'économie sociale visées à l'article L. 365-1 du code de la construction et de l'habitation, et dont les dirigeants de droit ou de fait ne sont pas rémunérés, pour :

\n
\n

a. les opérations mentionnées au deuxième alinéa de l'article L. 365-1 du même code lorsqu'elles relèvent du service d'intérêt général défini aux neuvième et onzième alinéas de l'article L. 411-2 du même code ainsi que les services accessoires à ces opérations ;

\n
\n

b. les produits engendrés par les locaux annexes et accessoires des ensembles d'habitations mentionnés à l'article L. 411-1 du même code, à la condition que ces locaux soient nécessaires à la vie économique et sociale de ces ensembles ;

\n
\n

c. les produits financiers issus du placement de la trésorerie de ces organismes ;

\n
\n

5° bis. Les organismes sans but lucratif mentionnés au 1° du 7 de l'article 261, pour les opérations à raison desquelles ils sont exonérés de la taxe sur la valeur ajoutée ;

\n
\n

a.- zone d'aménagement concerté ;

\n
\n

b.- lotissements ;

\n
\n

c.- zone de restauration immobilière ;

\n
\n

d.- zone de résorption de l'habitat insalubre.

\n
\n

e.- opérations de rénovation urbaine.

\n
\n

8° Les sociétés coopératives de construction désignées à l'article 1378 sexies.

\n
\n

Les résultats sont déterminés selon les règles fixées par l'article 209, avant déduction des ristournes.

\n
\n

Les résultats sont déterminés selon les règles visées à l'article 209 avant déduction des ristournes.

\n
\n

2. (Abrogé)

\n
\n

3. (Abrogé).

\n
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"@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044875929", "@fin": "2999-01-01", "@num": "207", "@etat": "VIGUEUR_DIFF", "@debut": "2026-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Sont exonérés de l'impôt sur les sociétés :

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\n

1° (dispositions devenues sans objet)

\n
\n

2° Sauf pour les opérations effectuées avec des non-sociétaires et à condition qu'elles fonctionnent conformément aux dispositions qui les régissent :

\n
\n

a. les sociétés coopératives agricoles d'approvisionnement et d'achat ;

\n
\n

b. les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;

\n
\n

2° bis. (Abrogé).

\n
\n

a. Ventes effectuées dans un magasin de détail distinct de leur établissement principal ;

\n
\n

c. Opérations effectuées par les sociétés coopératives ou unions susvisées avec des non-sociétaires.

\n
\n

Cette exonération est applicable aux opérations effectuées par les coopératives de céréales et leurs unions avec l'Office national interprofessionnel des grandes cultures relativement à l'achat, la vente, la transformation ou le transport de céréales ; il en est de même pour les opérations effectuées par des coopératives de céréales avec d'autres coopératives de céréales dans le cadre de programmes élaborés par l'office ou avec l'autorisation de cet établissement.

\n
\n

c. - les produits financiers issus du placement de la trésorerie de ces organismes.

\n
\n

La fraction du bénéfice provenant d'activités autres que celles visées aux alinéas précédents et au 6° bis est soumise à l'impôt sur les sociétés ;

\n
\n

Les dispositions du présent 4° s'appliquent aux exercices clos à compter du 1er janvier 2006.

\n
\n

4° bis. (abrogé).

\n
\n

a) Des prêts visés aux articles R. 331-32, R. 313-31 et R. 313-34 du même code ;

\n
\n

b) Des prêts à leurs filiales et aux organismes mentionnés au 4°. Le taux de rémunération de ces prêts ne doit pas excéder celui prévu au 3° du 1 de l'article 39.

\n
\n

4° quater Les unions d'économie sociale visées à l'article L. 365-1 du code de la construction et de l'habitation, et dont les dirigeants de droit ou de fait ne sont pas rémunérés, pour :

\n
\n

c. les produits financiers issus du placement de la trésorerie de ces organismes ;

\n
\n

5° bis. Les organismes sans but lucratif mentionnés au 1° du 7 de l'article 261, pour les opérations à raison desquelles ils sont exonérés de la taxe sur la valeur ajoutée ;

\n
\n

a.- zone d'aménagement concerté ;

\n
\n

b.- lotissements ;

\n
\n

c.- zone de restauration immobilière ;

\n
\n

d.- zone de résorption de l'habitat insalubre.

\n
\n

e.- opérations de rénovation urbaine.

\n
\n

8° Les sociétés coopératives de construction désignées à l'article 1378 sexies.

\n
\n

Les résultats sont déterminés selon les règles fixées par l'article 209, avant déduction des ristournes.

\n
\n

Les résultats sont déterminés selon les règles visées à l'article 209 avant déduction des ristournes.

\n
\n

2. (Abrogé)

\n
\n

3. (Abrogé).

\n
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L423-1-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825565", "@num": "L481-1-1", "#text": "Code de la construction et de l'habitation. - art. L481-1-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006897056", "@num": "R317-1", "#text": "Code de la construction et de l'habitation. - art. R317-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898561", "@num": "R331-32", "#text": "Code de la construction et de l'habitation. - art. 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1. Sont exonérés de l'impôt sur les sociétés :

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\n

1° (dispositions devenues sans objet)

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\n

2° Sauf pour les opérations effectuées avec des non-sociétaires et à condition qu'elles fonctionnent conformément aux dispositions qui les régissent :

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\n

a. les sociétés coopératives agricoles d'approvisionnement et d'achat ;

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\n

b. les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;

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\n

2° bis. (Abrogé).

\n
\n

a. Ventes effectuées dans un magasin de détail distinct de leur établissement principal ;

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\n

c. Opérations effectuées par les sociétés coopératives ou unions susvisées avec des non-sociétaires.

\n
\n

c. - les produits financiers issus du placement de la trésorerie de ces organismes.

\n
\n

La fraction du bénéfice provenant d'activités autres que celles visées aux alinéas précédents et au 6° bis est soumise à l'impôt sur les sociétés ;

\n
\n

Les dispositions du présent 4° s'appliquent aux exercices clos à compter du 1er janvier 2006.

\n
\n

4° bis. (abrogé).

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\n

a) Des prêts visés aux articles R. 331-32, R. 313-31 et R. 313-34 du même code ;

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\n

b) Des prêts à leurs filiales et aux organismes mentionnés au 4°. Le taux de rémunération de ces prêts ne doit pas excéder celui prévu au 3° du 1 de l'article 39.

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\n

4° quater Les unions d'économie sociale visées à l'article L. 365-1 du code de la construction et de l'habitation, et dont les dirigeants de droit ou de fait ne sont pas rémunérés, pour :

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\n

c. les produits financiers issus du placement de la trésorerie de ces organismes ;

\n
\n

5° bis. Les organismes sans but lucratif mentionnés au 1° du 7 de l'article 261, pour les opérations à raison desquelles ils sont exonérés de la taxe sur la valeur ajoutée ;

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\n

a.- zone d'aménagement concerté ;

\n
\n

b.- lotissements ;

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\n

c.- zone de restauration immobilière ;

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\n

d.- zone de résorption de l'habitat insalubre.

\n
\n

e.- opérations de rénovation urbaine.

\n
\n

8° Les sociétés coopératives de construction désignées à l'article 1378 sexies.

\n
\n

9° Les établissements publics de recherche et les établissements publics d'enseignement supérieur ;

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\n

10° Les personnes morales créées pour la gestion d'un pôle de recherche et d'enseignement supérieur ou d'un réseau thématique de recherche avancée ;

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\n

11° Les fondations reconnues d'utilité publique du secteur de la recherche, parmi lesquelles les fondations de coopération scientifique.

\n
\n

Les exonérations dont bénéficient les personnes morales visées aux 9°, 10° et 11° s'appliquent aux revenus tirés des activités conduites dans le cadre des missions du service public de l'enseignement supérieur et de la recherche définies aux articles L. 123-3 du code de l'éducation et L. 112-1 du code de la recherche.

\n
\n

Les résultats sont déterminés selon les règles fixées par l'article 209, avant déduction des ristournes.

\n
\n

Les résultats sont déterminés selon les règles visées à l'article 209 avant déduction des ristournes.

\n
\n

2. (Abrogé)

\n
\n

3. (Abrogé).

\n
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1. Sont exonérés de l'impôt sur les sociétés :

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\n

1° (dispositions devenues sans objet)

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\n

2° Sauf pour les opérations effectuées avec des non-sociétaires et à condition qu'elles fonctionnent conformément aux dispositions qui les régissent :

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\n

a. les sociétés coopératives agricoles d'approvisionnement et d'achat ;

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\n

b. les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;

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\n

2° bis. (Abrogé).

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\n

a. Ventes effectuées dans un magasin de détail distinct de leur établissement principal ;

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c. Opérations effectuées par les sociétés coopératives ou unions susvisées avec des non-sociétaires.

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\n

c. - les produits financiers issus du placement de la trésorerie de ces organismes.

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\n

La fraction du bénéfice provenant d'activités autres que celles visées aux alinéas précédents et au 6° bis est soumise à l'impôt sur les sociétés ;

\n
\n

Les dispositions du présent 4° s'appliquent aux exercices clos à compter du 1er janvier 2006.

\n
\n

4° bis. (abrogé).

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\n

a) Des prêts visés aux articles R. 331-32, R. 313-31 et R. 313-34 du même code ;

\n
\n

b) Des prêts à leurs filiales et aux organismes mentionnés au 4°. Le taux de rémunération de ces prêts ne doit pas excéder celui prévu au 3° du 1 de l'article 39.

\n
\n

4° quater Les unions d'économie sociale visées à l'article L. 365-1 du code de la construction et de l'habitation, et dont les dirigeants de droit ou de fait ne sont pas rémunérés, pour :

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\n

c. les produits financiers issus du placement de la trésorerie de ces organismes ;

\n
\n

5° bis. Les organismes sans but lucratif mentionnés au 1° du 7 de l'article 261, pour les opérations à raison desquelles ils sont exonérés de la taxe sur la valeur ajoutée ;

\n
\n

6° bis. Dans les conditions fixées par décret, les établissements publics et sociétés d'économie mixte chargés de l'aménagement par une convention contractée, en application du deuxième alinéa de l'article L. 300-4 du code de l'urbanisme ainsi que les organismes d'habitations à loyer modéré régis par l'article L. 411-2 du code de la construction et de l'habitation et les sociétés anonymes de coordination d'organismes d'habitations à loyer modéré régies par l'article L. 423-1-1 du même code, pour les résultats provenant des opérations réalisées dans le cadre des procédures suivantes :

\n
\n

a.- zone d'aménagement concerté ;

\n
\n

b.- lotissements ;

\n
\n

c.- zone de restauration immobilière ;

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\n

d.- zone de résorption de l'habitat insalubre.

\n
\n

e.- opérations de rénovation urbaine.

\n
\n

8° Les sociétés coopératives de construction désignées à l'article 1378 sexies.

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\n

9° Les établissements publics de recherche et les établissements publics d'enseignement supérieur ;

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\n

10° Les personnes morales créées pour la gestion d'un pôle de recherche et d'enseignement supérieur ou d'un réseau thématique de recherche avancée ;

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\n

11° Les fondations reconnues d'utilité publique du secteur de la recherche, parmi lesquelles les fondations de coopération scientifique.

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\n

Les résultats sont déterminés selon les règles fixées par l'article 209, avant déduction des ristournes.

\n
\n

Les résultats sont déterminés selon les règles visées à l'article 209 avant déduction des ristournes.

\n
\n

2. (Abrogé)

\n
\n

3. (Abrogé).

\n
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1. Sont exonérés de l'impôt sur les sociétés :

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1° (dispositions devenues sans objet)

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2° Sauf pour les opérations effectuées avec des non-sociétaires et à condition qu'elles fonctionnent conformément aux dispositions qui les régissent :

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a. les sociétés coopératives agricoles d'approvisionnement et d'achat ;

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b. les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;

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2° bis. (Abrogé).

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a. Ventes effectuées dans un magasin de détail distinct de leur établissement principal ;

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c. Opérations effectuées par les sociétés coopératives ou unions susvisées avec des non-sociétaires.

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c. - les produits financiers issus du placement de la trésorerie de ces organismes.

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La fraction du bénéfice provenant d'activités autres que celles visées aux alinéas précédents et au 6° bis est soumise à l'impôt sur les sociétés ;

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Les dispositions du présent 4° s'appliquent aux exercices clos à compter du 1er janvier 2006.

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4° bis. (abrogé).

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a) Des prêts visés aux articles R. 331-32, R. 313-31 et R. 313-34 du même code ;

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b) Des prêts à leurs filiales et aux organismes mentionnés au 4°. Le taux de rémunération de ces prêts ne doit pas excéder celui prévu au 3° du 1 de l'article 39.

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4° quater Les unions d'économie sociale visées à l'article L. 365-1 du code de la construction et de l'habitation, et dont les dirigeants de droit ou de fait ne sont pas rémunérés, pour :

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c. les produits financiers issus du placement de la trésorerie de ces organismes ;

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5° bis. Les organismes sans but lucratif mentionnés au 1° du 7 de l'article 261, pour les opérations à raison desquelles ils sont exonérés de la taxe sur la valeur ajoutée ;

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6° bis. Dans les conditions fixées par décret, les établissements publics et sociétés d'économie mixte chargés de l'aménagement par une convention contractée, en application du deuxième alinéa de l'article L. 300-4 du code de l'urbanisme ainsi que les organismes d'habitations à loyer modéré régis par l'article L. 411-2 du code de la construction et de l'habitation et les sociétés anonymes de coordination d'organismes d'habitations à loyer modéré régies par l'article L. 423-1-1 du même code, pour les résultats provenant des opérations réalisées dans le cadre des procédures suivantes :

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a.- zone d'aménagement concerté ;

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b.- lotissements ;

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c.- zone de restauration immobilière ;

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d.- zone de résorption de l'habitat insalubre.

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e.- opérations de rénovation urbaine.

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8° Les sociétés coopératives de construction désignées à l'article 1378 sexies.

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9° Les établissements publics de recherche et les établissements publics d'enseignement supérieur ;

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10° Les personnes morales créées pour la gestion d'un pôle de recherche et d'enseignement supérieur ou d'un réseau thématique de recherche avancée ;

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11° Les fondations reconnues d'utilité publique du secteur de la recherche, parmi lesquelles les fondations de coopération scientifique.

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Les résultats sont déterminés selon les règles fixées par l'article 209, avant déduction des ristournes.

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Les résultats sont déterminés selon les règles visées à l'article 209 avant déduction des ristournes.

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2. Sont exonérés de l'impôt sur les sociétés les résultats définis aux 1° et 2° dans les conditions prévues aux 3°, 4°, 5° et 6° :

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1° Les résultats, y compris la quote-part des produits financiers, afférents aux opérations portant sur la gestion des contrats d'assurance maladie relatifs à des opérations individuelles et collectives à adhésion facultative, à la condition que l'organisme ne recueille pas d'informations médicales, lors de l'adhésion, auprès de l'assuré au titre de ce contrat ou des personnes souhaitant bénéficier de cette couverture, que les cotisations ou les primes ne soient pas fixées en fonction de l'état de santé de l'assuré, que ces garanties ne couvrent pas la participation mentionnée au II de l'article L. 322-2 du code de la sécurité sociale et qu'elles respectent les conditions mentionnées à l'article L. 871-1 du même code. Un décret précise les modalités de détermination de ces résultats.

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Cette exonération bénéficie aux mutuelles et unions régies par le code de la mutualité, aux institutions de prévoyance régies par le titre III du livre IX du code de la sécurité sociale ou par le livre VII du code rural et aux entreprises d'assurance régies par le code des assurances, lorsque les souscripteurs et membres participants des contrats d'assurance maladie mentionnés au présent 1° représentent au moins 150 000 personnes ou une proportion minimale, fixée par décret en Conseil d'Etat, de l'ensemble des souscripteurs et membres participants des contrats d'assurance maladie relatifs à des opérations individuelles et collectives à adhésion facultative souscrits auprès de l'organisme. Cette proportion est comprise entre 80 % et 90 % ;

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2° Les résultats, y compris la quote-part des produits financiers, afférents aux opérations portant sur la gestion des contrats d'assurance maladie relatifs à des opérations collectives à adhésion obligatoire, à la condition que les cotisations ou les primes ne soient pas fixées en fonction de l'état de santé de l'assuré, que ces garanties ne couvrent pas la participation mentionnée au II de l'article L. 322-2 du code de la sécurité sociale et qu'elles respectent les conditions mentionnées à l'article L. 871-1 du même code. Un décret précise les modalités de détermination de ces résultats.

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Cette exonération bénéficie aux organismes mentionnés au deuxième alinéa du 1° lorsque les bénéficiaires des contrats d'assurance maladie mentionnés au premier alinéa du présent 2° représentent au moins 120 000 personnes ou une proportion minimale, fixée par décret en Conseil d'Etat, de l'ensemble des bénéficiaires des contrats d'assurance maladie relatifs à des opérations collectives à adhésion obligatoire souscrits auprès de l'organisme. Cette proportion est comprise entre 90 % et 95 % ;

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3° Les exonérations prévues aux 1° et 2° bénéficient aux seuls organismes mentionnés au deuxième alinéa du 1°, qui satisfont à la condition mentionnée au a ainsi qu'à l'une de celles mentionnées aux b, c, d ou e :

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a) Ils sont inscrits sur la liste prévue à l'article L. 861-7 du code de la sécurité sociale en vue de participer à la protection complémentaire en matière de santé ;

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b) Ils mettent en oeuvre au titre des contrats d'assurance maladie des dispositifs de modulation tarifaire ou de prise en charge des cotisations liées à la situation sociale des membres participants ou des souscripteurs. Un décret en Conseil d'Etat précise les conditions d'application de cette disposition ;

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c) Les titulaires de l'attestation de droit accordée par les organismes bénéficiant du crédit d'impôt défini aux articles L. 863-1 à L. 863-6 du code de la sécurité sociale représentent une proportion minimale, fixée par décret en Conseil d'Etat, des membres participants ou souscripteurs des contrats d'assurance maladie relatifs à des opérations individuelles et collectives à adhésion facultative souscrits auprès de l'organisme. Cette proportion est comprise entre 3 % et 6 % ;

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d) Les personnes ayant atteint l'âge prévu au 1° de l'article L. 351-8 du code de la sécurité sociale représentent une proportion minimale, fixée par décret en Conseil d'Etat, des membres participants ou souscripteurs de contrats d'assurance maladie souscrits auprès de l'organisme. Cette proportion est comprise entre 15 % et 20 % ;

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e) Les personnes âgées de moins de vingt-cinq ans représentent une proportion minimale, fixée par décret en Conseil d'Etat, des bénéficiaires des contrats d'assurance maladie souscrits auprès de l'organisme. Cette proportion est comprise entre 28 % et 35 % ;

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4° Les conditions mentionnées au deuxième alinéa des 1° et 2° et aux c, d et e du 3° s'apprécient au niveau des groupes établissant des comptes combinés en application des articles L. 931-34 du code de la sécurité sociale, L. 322-1-2 du code des assurances et L. 212-7 du code de la mutualité, ainsi qu'au niveau des groupes de sociétés relevant du régime prévu à l'article 223 A du présent code. En cas d'appréciation des conditions précitées au niveau des groupes établissant des comptes combinés, ne sont prises en compte que les opérations réalisées par les entreprises exploitées en France au sens du I de l'article 209 ;

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5° Les exonérations prévues aux 1° et 2° ne s'appliquent pas aux contrats mentionnés auxdits 1° et 2° en complément desquels, au sein d'un groupe de prévoyance ou d'un groupe de sociétés au sens du 4°, il est conclu avec un même souscripteur ou membre participant un autre contrat dont les clauses remettent en cause les conditions afférentes aux contrats d'assurance maladie mentionnées au premier alinéa des 1° et 2°.

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Dans cette hypothèse, le premier contrat conclu n'est pas pris en compte dans le calcul de la proportion des souscripteurs, membres participants ou bénéficiaires des contrats mentionnés au deuxième alinéa des 1° et 2° ;

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6° Les organismes qui ont bénéficié de l'exonération d'impôt mentionnée aux 1° et 2° continuent à en bénéficier au titre de la première année au cours de laquelle, parmi les conditions mentionnées au 3°, ils ne satisfont pas aux conditions mentionnées aux c, d ou e du même 3°.

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3. (Abrogé).

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" } }, "LEGIARTI000018619825": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "207", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-03-28", "DATE_DEBUT": "2008-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000018619825", "URL": "article/LEGI/ARTI/00/00/18/61/98/LEGIARTI000018619825.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 7-I-3° de l'ordonnance n° 2006-1048 du 25 août 2006 et de l'article 2-1° de l'ordonnance n° 2007-137 du 1er février 2007.

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1. Sont exonérés de l'impôt sur les sociétés :

1° (dispositions devenues sans objet)

2° Sauf pour les opérations effectuées avec des non-sociétaires et à condition qu'elles fonctionnent conformément aux dispositions qui les régissent :

a. les sociétés coopératives agricoles d'approvisionnement et d'achat ;

b. les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;

2° bis. (Abrogé).

a. Ventes effectuées dans un magasin de détail distinct de leur établissement principal ;

c. Opérations effectuées par les sociétés coopératives ou unions susvisées avec des non-sociétaires.

a.-les opérations réalisées au titre du service d'intérêt général défini aux septième, huitième et neuvième alinéas de l'article L. 411-2 du même code ainsi que les services accessoires à ces opérations ;

b.-les produits engendrés par les locaux annexes et accessoires des ensembles d'habitations mentionnés à l'article L. 411-1 du même code, à la condition que ces locaux soient nécessaires à la vie économique et sociale de ces ensembles ;

c.-les produits financiers issus du placement de la trésorerie de ces organismes.

La fraction du bénéfice provenant d'activités autres que celles visées aux alinéas précédents et au 6° bis est soumise à l'impôt sur les sociétés ;

Les dispositions du présent 4° s'appliquent aux exercices clos à compter du 1er janvier 2006.

4° bis. (abrogé).

a) Des prêts visés aux articles R. 331-32, R. 313-31 et R. 313-34 du même code ;

b) Des prêts à leurs filiales et aux organismes mentionnés au 4°. Le taux de rémunération de ces prêts ne doit pas excéder celui prévu au 3° du 1 de l'article 39. \n

4° quater Les unions d'économie sociale visées à l'article L. 365-1 du code de la construction et de l'habitation, et dont les dirigeants de droit ou de fait ne sont pas rémunérés, pour :

a. les opérations mentionnées au deuxième alinéa de l'article L. 365-1 du même code lorsqu'elles relèvent du service d'intérêt général défini aux septième et neuvième alinéas de l'article L. 411-2 du même code ainsi que les services accessoires à ces opérations ;

c. les produits financiers issus du placement de la trésorerie de ces organismes ;

5° bis. Les organismes sans but lucratif mentionnés au 1° du 7 de l'article 261, pour les opérations à raison desquelles ils sont exonérés de la taxe sur la valeur ajoutée ;

6° bis. Dans les conditions fixées par décret, les établissements publics et sociétés d'économie mixte chargés de l'aménagement par une convention contractée, en application du deuxième alinéa de l'article L. 300-4 du code de l'urbanisme ainsi que les organismes d'habitations à loyer modéré régis par l'article L. 411-2 du code de la construction et de l'habitation et les sociétés anonymes de coordination d'organismes d'habitations à loyer modéré régies par l'article L. 423-1-1 du même code, pour les résultats provenant des opérations réalisées dans le cadre des procédures suivantes :

a.-zone d'aménagement concerté ;

b.-lotissements ;

c.-zone de restauration immobilière ;

d.-zone de résorption de l'habitat insalubre.

e.-opérations de rénovation urbaine.

7° Les sociétés coopératives de construction qui procèdent, sans but lucratif, au lotissement et à la vente de terrains leur appartenant. Cette exonération est également applicable sous les mêmes conditions aux sociétés d'économie mixte dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969, ainsi qu'aux groupements dits de \" Castors \" dont les membres effectuent des apports de travail ;

8° Les sociétés coopératives de construction désignées à l'article 1378 sexies.

9° Les établissements publics de recherche et les établissements publics d'enseignement supérieur ;

10° Les personnes morales créées pour la gestion d'un pôle de recherche et d'enseignement supérieur ou d'un réseau thématique de recherche avancée ;

11° Les fondations reconnues d'utilité publique du secteur de la recherche, parmi lesquelles les fondations de coopération scientifique.

Les exonérations dont bénéficient les personnes morales visées aux 9°,10° et 11° s'appliquent aux revenus tirés des activités conduites dans le cadre des missions du service public de l'enseignement supérieur et de la recherche définies aux articles L. 123-3 du code de l'éducation et L. 112-1 du code de la recherche.

Les résultats sont déterminés selon les règles fixées par l'article 209, avant déduction des ristournes.

Les résultats sont déterminés selon les règles visées à l'article 209 avant déduction des ristournes.

2. Sont exonérés de l'impôt sur les sociétés les résultats définis aux 1° et 2° dans les conditions prévues aux 3°,4°,5° et 6° :

Cette exonération bénéficie aux organismes mentionnés au deuxième alinéa du 1° lorsque les bénéficiaires des contrats d'assurance maladie mentionnés au premier alinéa représentent au moins 120 000 personnes ou une proportion minimale, fixée par décret en Conseil d'Etat, de l'ensemble des bénéficiaires des contrats d'assurance maladie relatifs à des opérations collectives à adhésion obligatoire souscrits auprès de l'organisme. Cette proportion est comprise entre 90 % et 95 % ;

a) Ils sont inscrits sur la liste prévue à l'article L. 861-7 du code de la sécurité sociale en vue de participer à la protection complémentaire en matière de santé ;

4° Les conditions mentionnées au deuxième alinéa des 1° et 2° et aux c, d et e du 3° s'apprécient au niveau des groupes établissant des comptes combinés en application des articles L. 931-34 du code de la sécurité sociale, L. 322-1-2 du code des assurances et L. 212-7 du code de la mutualité, ainsi qu'au niveau des groupes de sociétés relevant du régime prévu à l'article 223 A. En cas d'appréciation des conditions précitées au niveau des groupes établissant des comptes combinés, ne sont prises en compte que les opérations réalisées par les entreprises exploitées en France au sens du I de l'article 209 ;

3. (Abrogé).

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L622-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020441009", "@fin": "2999-01-01", "#text": "TITRE II : L'ETABLISSEMENT NATIONAL DES PRODUITS DE L'AGRICULTURE ET DE LA MER (FRANCEAGRIMER)", "@debut": "2009-03-28" } ] }, "@cid": "JORFTEXT000020439776", "@nor": "AGRS0904078R", "@num": "2009-325", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2009-325 du 25 mars 2009 relative à la création de l'Agence de services et de paiement et de l'Etablissement national des produits de l'agriculture et de la mer", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000020439776", "@c_titre_court": "Ordonnance n° 2009-325 du 25 mars 2009" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2009-325 du 25 mars 2009 relative à la création de l'Agence de services et de paiement et de l'Etablissement national des produits de l'agriculture et de la mer", "@debut": "2009-03-28", "@id_txt": "LEGITEXT000020440995", "@c_titre_court": "Ordonnance n° 2009-325 du 25 mars 2009" } ], "@ministere": "Ministère de l'agriculture et de la pêche", "@date_publi": "2009-03-27", "@date_signature": "2009-03-25" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000020441015", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000020439796", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

\n
A modifié les dispositions suivantes :

-Code rural
\nSct. Chapitre Ier : L'Etablissement national des produits de l'agriculture et de la mer (FranceAgriMer), Art. L621-1, Art. L621-2, Art. L621-3, Art. L621-4, Art. L621-5, Art. L621-6, Art. L621-7, Art. L621-8, Art. L621-9, Art. L621-10, Art. L621-11, Art. L621-12, Art. L621-12-1, Art. L621-16, Art. L621-21, Art. L621-22, Art. L621-26, Art. L621-28, Art. L621-30, Art. L621-32, Art. L621-33, Art. L621-34, Art. L621-38, Sct. Section 1 : Dispositions communes., Sct. Section 2 : Dispositions particulières à l'Office national interprofessionnel des grandes cultures., Art. L621-13, Chapitre II : Paiement, coordination et contrôle\nSct. Section 1 : L'agence unique de paiements., Art. L622-1\n
\n

\n
" } }, "LEGIARTI000020441025": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020441025", "URL": "article/LEGI/ARTI/00/00/20/44/10/LEGIARTI000020441025.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000020445305", "#text": "Code rural - Chapitre Ier : Chapitre Ier : Dispositions appl... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445287", "@num": "L682-2", "#text": "Code rural - art. L. 682-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445279", "@num": "L226-1", "#text": "Code rural - art. L226-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445276", "@num": "L226-8", "#text": "Code rural - art. L226-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445281", "@num": "L226-9", "#text": "Code rural - art. L226-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445284", "@num": "L611-1", "#text": "Code rural - art. L611-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445262", "@num": "L621-21", "#text": "Code rural - art. L621-21 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445259", "@num": "L621-22", "#text": "Code rural - art. L621-22 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445251", "@num": "L621-30", "#text": "Code rural - art. L621-30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445248", "@num": "L621-32", "#text": "Code rural - art. L621-32 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445242", "@num": "L621-33", "#text": "Code rural - art. L621-33 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445238", "@num": "L621-34", "#text": "Code rural - art. L621-34 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445339", "@num": "L631-9", "#text": "Code rural - art. L631-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445337", "@num": "L641-17", "#text": "Code rural - art. L641-17 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445335", "@num": "L644-12", "#text": "Code rural - art. L644-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445333", "@num": "L654-1", "#text": "Code rural - art. L654-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445330", "@num": "L654-27", "#text": "Code rural - art. L654-27 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445327", "@num": "L654-32", "#text": "Code rural - art. L654-32 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445324", "@num": "L654-33", "#text": "Code rural - art. L654-33 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445315", "@num": "L664-2", "#text": "Code rural - art. L664-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445312", "@num": "L664-6", "#text": "Code rural - art. L664-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445307", "@num": "L671-1", "#text": "Code rural - art. L671-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445302", "@num": "L681-1", "#text": "Code rural - art. L681-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445299", "@num": "L681-2", "#text": "Code rural - art. L681-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445296", "@num": "L681-3", "#text": "Code rural - art. L681-3 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445293", "@num": "L681-6", "#text": "Code rural - art. L681-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020462294", "@num": "L681-7-1", "#text": "Code rural - art. L681-7-1 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445290", "@num": "L682-1", "#text": "Code rural - art. L682-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020441007", "@fin": "2999-01-01", "#text": "TITRE IV : DISPOSITIONS D'ADAPTATION", "@debut": "2009-03-28" } ] }, "@cid": "JORFTEXT000020439776", "@nor": "AGRS0904078R", "@num": "2009-325", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2009-325 du 25 mars 2009 relative à la création de l'Agence de services et de paiement et de l'Etablissement national des produits de l'agriculture et de la mer", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000020439776", "@c_titre_court": "Ordonnance n° 2009-325 du 25 mars 2009" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2009-325 du 25 mars 2009 relative à la création de l'Agence de services et de paiement et de l'Etablissement national des produits de l'agriculture et de la mer", "@debut": "2009-03-28", "@id_txt": "LEGITEXT000020440995", "@c_titre_court": "Ordonnance n° 2009-325 du 25 mars 2009" } ], "@ministere": "Ministère de l'agriculture et de la pêche", "@date_publi": "2009-03-27", "@date_signature": "2009-03-25" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000020441025", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000020439819", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

-Code rural
\n
\nArt. L226-1, Art. L226-8\n
\n
\n
A modifié les dispositions suivantes :
\n
\n

-Code rural
\nArt. L611-1 \n
\n

A créé les dispositions suivantes :

-Code rural
\nArt.L. 682-2 \n
\n

A modifié les dispositions suivantes :

-Code rural
\nArt. L226-9 \n
\n

A modifié les dispositions suivantes :

-Code rural
\nArt. L621-21, Art. L621-22, Art. L621-30, Art. L621-32, Art. L621-34, Art. L621-33, Art. L631-9, Art. L641-17, Art. L644-12, Art. L654-1, Art. L654-27, Art. L654-32, Art. L654-33, Art. L664-2, Art. L664-6, Art. L671-1, Sct. Chapitre Ier : Chapitre Ier : Dispositions applicables aux départements d'outre-mer, à Saint-Martin, à Saint-Barthélemy et à Mayotte., Art. L681-1, Art. L681-2, Art. L681-3, Art. L681-6, Art. L682-1, Art. L681-7-1
\n

\n
" } }, "LEGIARTI000020465340": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "207", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2009-03-28" } }, "META_COMMUN": { "ID": "LEGIARTI000020465340", "URL": "article/LEGI/ARTI/00/00/20/46/53/LEGIARTI000020465340.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 7-I-3° de l'ordonnance n° 2006-1048 du 25 août 2006 et de l'article 2-1° de l'ordonnance n° 2007-137 du 1er février 2007.

Aux termes de l'article 70 de la loi n° 2009-1674 du 30 décembre 2009, le I de l'article 88 de la loi n° 2006-1771 du 30 décembre 2006, qui rétablit le 2 de l'article 207, s'applique aux exercices ouverts à compter du 1er janvier 2011.

\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692493", "#text": "Loi n° 83-657 du 20 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "LEGIARTI000020440260", "@num": "2", "#text": "LOI n°2009-323\n du 25 mars 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020438861", "@nortexte": "LOGX0815554L", "@numtexte": "2009-323", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-03-25" }, { "@id": "LEGITEXT000028415349", "#text": "Décret n°2013-1236 du 23 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028396333", "@nortexte": "EFIE1321643D", "@numtexte": "2013-1236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-23" }, { "@id": "LEGITEXT000030969683", "#text": "DÉCRET n°2015-965 du 31 juillet 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030967290", "@nortexte": "FCPE1505360D", "@numtexte": "2015-965", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGITEXT000031694665", "#text": "Décret n°2015-1763 du 24 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031691677", "@nortexte": "FCPE1514854D", "@numtexte": "2015-1763", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-24" }, { "@id": "LEGIARTI000032863504", "@num": "21", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000044981949", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305961", "@num": "1378 sexies", "#text": "Code général des impôts, CGI. - art. 1378 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586495", "@num": "1451", "#text": "Code général des impôts, CGI. - art. 1451 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611767", "@num": "1454", "#text": "Code général des impôts, CGI. - art. 1454 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611750", "@num": "1455", "#text": "Code général des impôts, CGI. - art. 1455 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611735", "@num": "1456", "#text": "Code général des impôts, CGI. - art. 1456 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992349", "@num": "1461", "#text": "Code général des impôts, CGI. - art. 1461 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044056480", "@num": "1468", "#text": "Code général des impôts, CGI. - art. 1468 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364115", "@num": "1654", "#text": "Code général des impôts, CGI. - art. 1654 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308083", "@num": "209", "#text": "Code général des impôts, CGI. - art. 209", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024687", "@num": "214", "#text": "Code général des impôts, CGI. - art. 214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308669", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846455", "@num": "220 quinquies", "#text": "Code général des impôts, CGI. - 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L322-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742632", "@num": "L351-8", "#text": "Code de la sécurité sociale. - art. L351-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745399", "@num": "L861-7", "#text": "Code de la sécurité sociale. - art. L861-7", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745456", "@num": "L863-1", "#text": "Code de la sécurité sociale. - art. L863-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745370", "@num": "L871-1", "#text": "Code de la sécurité sociale. - art. 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"2999-01-01", "@num": "207", "@etat": "VIGUEUR_DIFF", "@debut": "2026-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Sont exonérés de l'impôt sur les sociétés :

1° (dispositions devenues sans objet)

2° Sauf pour les opérations effectuées avec des non-sociétaires et à condition qu'elles fonctionnent conformément aux dispositions qui les régissent :

a. les sociétés coopératives agricoles d'approvisionnement et d'achat ;

b. les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;

2° bis. (Abrogé).

a. Ventes effectuées dans un magasin de détail distinct de leur établissement principal ;

c. Opérations effectuées par les sociétés coopératives ou unions susvisées avec des non-sociétaires.

b.-les produits engendrés par les locaux annexes et accessoires des ensembles d'habitations mentionnés à l'article L. 411-1 du même code, à la condition que ces locaux soient nécessaires à la vie économique et sociale de ces ensembles ;

c.-les produits financiers issus du placement de la trésorerie de ces organismes.

La fraction du bénéfice provenant d'activités autres que celles visées aux alinéas précédents et au 6° bis est soumise à l'impôt sur les sociétés ;

Les dispositions du présent 4° s'appliquent aux exercices clos à compter du 1er janvier 2006.

4° bis. (abrogé).

a) Des prêts visés aux articles R. 331-32, R. 313-31 et R. 313-34 du même code ;

b) Des prêts à leurs filiales et aux organismes mentionnés au 4°. Le taux de rémunération de ces prêts ne doit pas excéder celui prévu au 3° du 1 de l'article 39. \n

4° quater Les unions d'économie sociale dont les dirigeants de droit ou de fait ne sont pas rémunérés, pour :

a. Les activités mentionnées à l'article L. 365-1 du code de la construction et de l'habitation pour lesquelles les unions d'économie sociale font l'objet des agréments prévus aux articles L. 365-2 à L. 365-4 du même code lorsqu'elles relèvent du service d'intérêt général défini aux septième et neuvième alinéas de l'article L. 411-2 du même code ainsi que les services accessoires à ces activités ;

Article L621-34 AUTONOME TRANSFERE, en vigueur du 28/03/2009 au 08/05/2010 (Code rural et de la pêche maritime)