{ "article": { "LEGIARTI000020908449": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L332-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-07-26" } }, "META_COMMUN": { "ID": "LEGIARTI000020908449", "URL": "article/LEGI/ARTI/00/00/20/90/84/LEGIARTI000020908449.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020901838", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000006303323", "@num": "199 unvicies", "#text": "Code général des impôts, CGI. - art. 199 unvicies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309122", "@num": "238 bis HE", "#text": "Code général des impôts, CGI. - art. 238 bis HE (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020908451", "@fin": "2999-01-01", "#text": "Chapitre II : Financement en capital d'œuvres cinématographiques ou audiovisuelles", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908463", "@fin": "2999-01-01", "#text": "Titre III : Incitations fiscales", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908497", "@fin": "2999-01-01", "#text": "Livre III : Financement et fiscalité", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908866", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2009-07-26" } ] }, "@cid": "LEGITEXT000020908868", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du cinéma et de l'image animée", "@debut": "2009-07-26", "@id_txt": "LEGITEXT000020908868", "@c_titre_court": "Code du cinéma et de l'image animée" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020908449", "@fin": "2999-01-01", "@num": "L332-1", "@etat": "VIGUEUR", "@debut": "2009-07-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La réduction d'impôt accordée au titre des souscriptions en numéraire au capital des sociétés mentionnée à l'article 238 bis HE du code général des impôts est régie par l'article 199 unvicies du même code.

" } }, "LEGIARTI000006303323": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 unvicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303323", "URL": "article/LEGI/ARTI/00/00/06/30/33/LEGIARTI000006303323.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199CJXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 septdecies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 4 B, 238 bis HE, 238 bis HG", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006323012", "@num": "102", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 102 (V) JORF 31 décembre 2006 Rectificatif JORF 20 janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262050", "@num": "1", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 1 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000029994938", "@num": "72", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 72", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000036464560", "#text": "Décret n°2018-15 du 9 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000036464569", "@num": "1", "#text": "Décret n°2018-15 du 9 janvier 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000020908449", "@num": "L332-1", "#text": "Code du cinéma et de l'image animée - art. L332-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860223", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100446", "@num": "1763 E", "#text": "Code général des impôts, CGI. - art. 1763 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844140", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844176", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434354", "@num": "238 bis HE", "#text": "Code général des impôts, CGI. - art. 238 bis HE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434351", "@num": "238 bis HH", "#text": "Code général des impôts, CGI. - art. 238 bis HH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304005", "@num": "238 bis HK", "#text": "Code général des impôts, CGI. - art. 238 bis HK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434348", "@num": "238 bis HL", "#text": "Code général des impôts, CGI. - art. 238 bis HL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036476048", "@num": "46 quindecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720217", "@num": "L221-31", "#text": "Code monétaire et financier - art. L221-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427191", "@num": "L221-32-5", "#text": "Code monétaire et financier - art. L221-32-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022508674", "@fin": "2999-01-01", "#text": "19° quinquies : Réduction d'impôt accordée au titre du financement en capital d'oeuvres cinématographiques ou audiovisuelles", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303323", "@fin": "2009-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058643", "@fin": "2011-05-16", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024020721", "@fin": "2011-12-30", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2011-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073614", "@fin": "2012-04-26", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025746313", "@fin": "2015-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2012-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023890", "@fin": "2017-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805326", "@fin": "2018-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036431386", "@fin": "2020-12-31", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042913013", "@fin": "2024-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048806438", "@fin": "2999-01-01", "@num": "199 unvicies", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les contribuables domiciliés en France au sens de l'article 4 B bénéficient d'une réduction d'impôt au titre des souscriptions en numéraire, réalisées entre le 1er janvier 2006 et le 31 décembre 2008, au capital initial ou aux augmentations de capital des sociétés définies à l'article 238 bis HE.
\n
Le bénéfice de la réduction d'impôt est subordonné à l'agrément du capital de la société par le ministre de l'économie et des finances.
\n
2. La réduction d'impôt s'applique aux sommes effectivement versées pour les souscriptions mentionnées au 1, retenues dans la limite de 25 % du revenu net global et de 18 000 euros.
\n
3. La réduction d'impôt est égale à 40 % des sommes retenues au 2.
\n
Le taux mentionné au premier alinéa est majoré de 20 % lorsque la société s'engage à réaliser au moins 10 % de ses investissements dans les conditions prévues au a de l'article 238 bis HG avant le 31 décembre de l'année suivant celle de la souscription.
\n
4. Lorsque tout ou partie des titres ayant donné lieu à réduction d'impôt est cédé avant le 31 décembre de la cinquième année suivant celle du versement effectif, la réduction d'impôt obtenue est ajoutée à l'impôt dû au titre de l'année de la cession. Toutefois, la réduction d'impôt n'est pas reprise en cas de décès de l'un des époux ou partenaires liés par un pacte civil de solidarité soumis à imposition commune.
" } }, "LEGIARTI000006309122": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 bis HE", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-06-18", "DATE_DEBUT": "1985-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006309122", "URL": "article/LEGI/ARTI/00/00/06/30/91/LEGIARTI000006309122.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0238ALXXXXXFA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 septdecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 217 septies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274634", "@num": "40", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 40 (V) JORF 12 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@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": "LEGIARTI000019586781", "@num": "25", "#text": "Arrêté du 22 mars 1999 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000577186", "@nortexte": "MCCK9900216A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-22" }, { "@id": "LEGIARTI000020901838", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGITEXT000036464560", "#text": "Décret n°2018-15 du 9 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000018619497", "@num": "238 bis HI", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HI (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047160121", "@num": "211-49", "#text": "Code du cinéma et de l'image animée - art. 211-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036815470", "@num": "211-55", "#text": "Code du cinéma et de l'image animée - art. 211-55 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030226075", "@num": "Annexe 2-1", "#text": "Code du cinéma et de l'image animée - art. Annexe 2-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232494", "@num": "D332-6", "#text": "Code du cinéma et de l'image animée - art. D332-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908449", "@num": "L332-1", "#text": "Code du cinéma et de l'image animée - art. L332-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908447", "@num": "L332-2", "#text": "Code du cinéma et de l'image animée - art. L332-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908445", "@num": "L332-3", "#text": "Code du cinéma et de l'image animée - art. L332-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100446", "@num": "1763 E", "#text": "Code général des impôts, CGI. - art. 1763 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806438", "@num": "199 unvicies", "#text": "Code général des impôts, CGI. - art. 199 unvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913000", "@num": "238 bis HF", "#text": "Code général des impôts, CGI. - art. 238 bis HF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913050", "@num": "238 bis HG", "#text": "Code général des impôts, CGI. - art. 238 bis HG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434351", "@num": "238 bis HH", "#text": "Code général des impôts, CGI. - art. 238 bis HH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304001", "@num": "238 bis HJ", "#text": "Code général des impôts, CGI. - art. 238 bis HJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304005", "@num": "238 bis HK", "#text": "Code général des impôts, CGI. - art. 238 bis HK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304008", "@num": "238 bis HM", "#text": "Code général des impôts, CGI. - art. 238 bis HM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298401", "@num": "46 quindecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021667102", "@num": "46 quindecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043518", "@num": "46 quindecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179663", "@num": "46 quindecies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191645", "@fin": "2999-01-01", "#text": "1° : Financement en capital d'oeuvres cinématographiques ou audiovisuelles", "@debut": "1986-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179602", "@fin": "2999-01-01", "#text": "I : Bénéfices et revenus imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309122", "@fin": "1987-06-18", "@num": "238 bis HE", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309123", "@fin": "2000-03-31", "@num": "238 bis HE", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309124", "@fin": "2006-12-31", "@num": "238 bis HE", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309125", "@fin": "2014-01-01", "@num": "238 bis HE", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028434354", "@fin": "2999-01-01", "@num": "238 bis HE", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'établissement de l'impôt sur le revenu ou de l'impôt sur les sociétés, les souscriptions en numéraire au capital de sociétés anonymes soumises à l'impôt sur les sociétés dans les conditions de droit commun et qui ont pour activité exclusive le financement en capital d'oeuvres cinématographiques ou audiovisuelles agréées sont admises en déduction dans les conditions définies aux articles 163 septdecies et 217 septies.
\n
" } }, "LEGIARTI000006309123": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 bis HE", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1987-06-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006309123", "URL": "article/LEGI/ARTI/00/00/06/30/91/LEGIARTI000006309123.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0238ALXXXXXFB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019586781", "@num": "25", "#text": "Arrêté du 22 mars 1999 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000577186", "@nortexte": "MCCK9900216A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-22" }, { "#text": "CGI 163 septdecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 217 septies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006707545", "@num": "14", "#text": "Loi n°87-416 du 17 juin 1987 - art. 14 (V) JORF 18 juin 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFTEXT000000696711", "#text": "Décret 87-940 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000020901838", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGITEXT000036464560", "#text": "Décret n°2018-15 du 9 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000018619497", "@num": "238 bis HI", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HI (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047160121", "@num": "211-49", "#text": "Code du cinéma et de l'image animée - art. 211-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036815470", "@num": "211-55", "#text": "Code du cinéma et de l'image animée - art. 211-55 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030226075", "@num": "Annexe 2-1", "#text": "Code du cinéma et de l'image animée - art. Annexe 2-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232494", "@num": "D332-6", "#text": "Code du cinéma et de l'image animée - art. D332-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908449", "@num": "L332-1", "#text": "Code du cinéma et de l'image animée - art. L332-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908447", "@num": "L332-2", "#text": "Code du cinéma et de l'image animée - art. L332-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908445", "@num": "L332-3", "#text": "Code du cinéma et de l'image animée - art. L332-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100446", "@num": "1763 E", "#text": "Code général des impôts, CGI. - art. 1763 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806438", "@num": "199 unvicies", "#text": "Code général des impôts, CGI. - art. 199 unvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913000", "@num": "238 bis HF", "#text": "Code général des impôts, CGI. - art. 238 bis HF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913050", "@num": "238 bis HG", "#text": "Code général des impôts, CGI. - art. 238 bis HG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434351", "@num": "238 bis HH", "#text": "Code général des impôts, CGI. - art. 238 bis HH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304001", "@num": "238 bis HJ", "#text": "Code général des impôts, CGI. - art. 238 bis HJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304005", "@num": "238 bis HK", "#text": "Code général des impôts, CGI. - art. 238 bis HK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304008", "@num": "238 bis HM", "#text": "Code général des impôts, CGI. - art. 238 bis HM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298401", "@num": "46 quindecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021667102", "@num": "46 quindecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043518", "@num": "46 quindecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179663", "@num": "46 quindecies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 10 août 1987", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191645", "@fin": "2999-01-01", "#text": "1° : Financement en capital d'oeuvres cinématographiques ou audiovisuelles", "@debut": "1986-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179602", "@fin": "2999-01-01", "#text": "I : Bénéfices et revenus imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309122", "@fin": "1987-06-18", "@num": "238 bis HE", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309123", "@fin": "2000-03-31", "@num": "238 bis HE", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309124", "@fin": "2006-12-31", "@num": "238 bis HE", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309125", "@fin": "2014-01-01", "@num": "238 bis HE", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028434354", "@fin": "2999-01-01", "@num": "238 bis HE", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'établissement de l'impôt sur le revenu ou de l'impôt sur les sociétés, les souscriptions en numéraire au capital de sociétés anonymes soumises à l'impôt sur les sociétés dans les conditions de droit commun et qui ont pour activité exclusive le financement en capital d'oeuvres cinématographiques ou audiovisuelles agréées sont admises en déduction dans les conditions définies aux articles 163 septdecies et 217 septies.
\n
\n
Les titres acquis dans le cadre d'un plan d'épargne en vue de la retraite ne sont pas pris en compte pour l'application du présent article.
\n
" } }, "LEGIARTI000006309124": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 bis HE", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006309124", "URL": "article/LEGI/ARTI/00/00/06/30/91/LEGIARTI000006309124.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0238ALXXXXXFC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019586781", "@num": "25", "#text": "Arrêté du 22 mars 1999 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000577186", "@nortexte": "MCCK9900216A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-22" }, { "#text": "CGI 217 septies, 163 septdecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006320690", "@num": "12", "#text": "Loi - art. 12 (V) JORF 31 décembre 1999 en vigueur le 30 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000020901838", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGITEXT000036464560", "#text": "Décret n°2018-15 du 9 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000018619497", "@num": "238 bis HI", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HI (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047160121", "@num": "211-49", "#text": "Code du cinéma et de l'image animée - art. 211-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036815470", "@num": "211-55", "#text": "Code du cinéma et de l'image animée - art. 211-55 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030226075", "@num": "Annexe 2-1", "#text": "Code du cinéma et de l'image animée - art. Annexe 2-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232494", "@num": "D332-6", "#text": "Code du cinéma et de l'image animée - art. D332-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908449", "@num": "L332-1", "#text": "Code du cinéma et de l'image animée - art. L332-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908447", "@num": "L332-2", "#text": "Code du cinéma et de l'image animée - art. L332-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908445", "@num": "L332-3", "#text": "Code du cinéma et de l'image animée - art. L332-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100446", "@num": "1763 E", "#text": "Code général des impôts, CGI. - art. 1763 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806438", "@num": "199 unvicies", "#text": "Code général des impôts, CGI. - art. 199 unvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913000", "@num": "238 bis HF", "#text": "Code général des impôts, CGI. - art. 238 bis HF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913050", "@num": "238 bis HG", "#text": "Code général des impôts, CGI. - art. 238 bis HG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434351", "@num": "238 bis HH", "#text": "Code général des impôts, CGI. - art. 238 bis HH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304001", "@num": "238 bis HJ", "#text": "Code général des impôts, CGI. - art. 238 bis HJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304005", "@num": "238 bis HK", "#text": "Code général des impôts, CGI. - art. 238 bis HK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304008", "@num": "238 bis HM", "#text": "Code général des impôts, CGI. - art. 238 bis HM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298401", "@num": "46 quindecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021667102", "@num": "46 quindecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043518", "@num": "46 quindecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179663", "@num": "46 quindecies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191645", "@fin": "2999-01-01", "#text": "1° : Financement en capital d'oeuvres cinématographiques ou audiovisuelles", "@debut": "1986-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179602", "@fin": "2999-01-01", "#text": "I : Bénéfices et revenus imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309122", "@fin": "1987-06-18", "@num": "238 bis HE", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309123", "@fin": "2000-03-31", "@num": "238 bis HE", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309124", "@fin": "2006-12-31", "@num": "238 bis HE", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309125", "@fin": "2014-01-01", "@num": "238 bis HE", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028434354", "@fin": "2999-01-01", "@num": "238 bis HE", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'établissement de l'impôt sur le revenu ou de l'impôt sur les sociétés, les souscriptions en numéraire au capital de sociétés anonymes soumises à l'impôt sur les sociétés dans les conditions de droit commun et qui ont pour activité exclusive le financement en capital d'oeuvres cinématographiques ou audiovisuelles agréées sont admises en déduction dans les conditions définies aux articles 163 septdecies et 217 septies.
\n
" } }, "LEGIARTI000006309125": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 bis HE", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2006-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006309125", "URL": "article/LEGI/ARTI/00/00/06/30/91/LEGIARTI000006309125.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0238ALXXXXXFD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019586781", "@num": "25", "#text": "Arrêté du 22 mars 1999 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000577186", "@nortexte": "MCCK9900216A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-22" }, { "#text": "CGI 217 septies, 199 unvicies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006323012", "@num": "102", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 102 (V) JORF 31 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000020901838", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGITEXT000036464560", "#text": "Décret n°2018-15 du 9 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000018619497", "@num": "238 bis HI", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HI (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047160121", "@num": "211-49", "#text": "Code du cinéma et de l'image animée - art. 211-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036815470", "@num": "211-55", "#text": "Code du cinéma et de l'image animée - art. 211-55 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030226075", "@num": "Annexe 2-1", "#text": "Code du cinéma et de l'image animée - art. Annexe 2-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232494", "@num": "D332-6", "#text": "Code du cinéma et de l'image animée - art. D332-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908449", "@num": "L332-1", "#text": "Code du cinéma et de l'image animée - art. L332-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908447", "@num": "L332-2", "#text": "Code du cinéma et de l'image animée - art. L332-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908445", "@num": "L332-3", "#text": "Code du cinéma et de l'image animée - art. L332-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100446", "@num": "1763 E", "#text": "Code général des impôts, CGI. - art. 1763 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806438", "@num": "199 unvicies", "#text": "Code général des impôts, CGI. - art. 199 unvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913000", "@num": "238 bis HF", "#text": "Code général des impôts, CGI. - art. 238 bis HF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913050", "@num": "238 bis HG", "#text": "Code général des impôts, CGI. - art. 238 bis HG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434351", "@num": "238 bis HH", "#text": "Code général des impôts, CGI. - art. 238 bis HH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304001", "@num": "238 bis HJ", "#text": "Code général des impôts, CGI. - art. 238 bis HJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304005", "@num": "238 bis HK", "#text": "Code général des impôts, CGI. - art. 238 bis HK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304008", "@num": "238 bis HM", "#text": "Code général des impôts, CGI. - art. 238 bis HM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298401", "@num": "46 quindecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021667102", "@num": "46 quindecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043518", "@num": "46 quindecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179663", "@num": "46 quindecies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191645", "@fin": "2999-01-01", "#text": "1° : Financement en capital d'oeuvres cinématographiques ou audiovisuelles", "@debut": "1986-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179602", "@fin": "2999-01-01", "#text": "I : Bénéfices et revenus imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309122", "@fin": "1987-06-18", "@num": "238 bis HE", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309123", "@fin": "2000-03-31", "@num": "238 bis HE", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309124", "@fin": "2006-12-31", "@num": "238 bis HE", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309125", "@fin": "2014-01-01", "@num": "238 bis HE", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028434354", "@fin": "2999-01-01", "@num": "238 bis HE", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'établissement de l'impôt sur le revenu ou de l'impôt sur les sociétés, les souscriptions en numéraire au capital de sociétés anonymes soumises à l'impôt sur les sociétés dans les conditions de droit commun et qui ont pour activité exclusive le financement en capital d'oeuvres cinématographiques ou audiovisuelles agréées sont admises en déduction dans les conditions définies à l'article 217 septies et ouvrent droit à la réduction d'impôt prévue à l'article 199 unvicies.
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" } }, "LEGIARTI000020058643": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 unvicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-05-16", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020058643", "URL": "article/LEGI/ARTI/00/00/20/05/86/LEGIARTI000020058643.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 septdecies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 4 B, 238 bis HE, 238 bis HG", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000020042335", "@num": "87", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 87", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000029994938", "@num": "72", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 72", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000036464560", "#text": "Décret n°2018-15 du 9 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000036464569", "@num": "1", "#text": "Décret n°2018-15 du 9 janvier 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000020908449", "@num": "L332-1", "#text": "Code du cinéma et de l'image animée - art. L332-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860223", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100446", "@num": "1763 E", "#text": "Code général des impôts, CGI. - art. 1763 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844140", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844176", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434354", "@num": "238 bis HE", "#text": "Code général des impôts, CGI. - art. 238 bis HE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434351", "@num": "238 bis HH", "#text": "Code général des impôts, CGI. - art. 238 bis HH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304005", "@num": "238 bis HK", "#text": "Code général des impôts, CGI. - art. 238 bis HK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434348", "@num": "238 bis HL", "#text": "Code général des impôts, CGI. - art. 238 bis HL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036476048", "@num": "46 quindecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720217", "@num": "L221-31", "#text": "Code monétaire et financier - art. L221-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427191", "@num": "L221-32-5", "#text": "Code monétaire et financier - art. L221-32-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022508674", "@fin": "2999-01-01", "#text": "19° quinquies : Réduction d'impôt accordée au titre du financement en capital d'oeuvres cinématographiques ou audiovisuelles", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303323", "@fin": "2009-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058643", "@fin": "2011-05-16", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024020721", "@fin": "2011-12-30", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2011-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073614", "@fin": "2012-04-26", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025746313", "@fin": "2015-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2012-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023890", "@fin": "2017-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805326", "@fin": "2018-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036431386", "@fin": "2020-12-31", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042913013", "@fin": "2024-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048806438", "@fin": "2999-01-01", "@num": "199 unvicies", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les contribuables domiciliés en France au sens de l'article 4 B bénéficient d'une réduction d'impôt au titre des souscriptions en numéraire, réalisées entre le 1er janvier 2006 et le 31 décembre 2011, au capital initial ou aux augmentations de capital des sociétés définies à l'article 238 bis HE.

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Le bénéfice de la réduction d'impôt est subordonné à l'agrément du capital de la société par le ministre chargé du budget.

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2. La réduction d'impôt s'applique aux sommes effectivement versées pour les souscriptions mentionnées au 1, retenues dans la limite de 25 % du revenu net global et de 18 000 euros.

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3. La réduction d'impôt est égale à 40 % des sommes retenues au 2.

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Le taux mentionné au premier alinéa est majoré de 20 % lorsque la société s'engage à réaliser au moins 10 % de ses investissements dans les conditions prévues au a de l'article 238 bis HG avant le 31 décembre de l'année suivant celle de la souscription.

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4. Lorsque tout ou partie des titres ayant donné lieu à réduction d'impôt est cédé avant le 31 décembre de la cinquième année suivant celle du versement effectif, la réduction d'impôt obtenue est ajoutée à l'impôt dû au titre de l'année de la cession. Toutefois, la réduction d'impôt n'est pas reprise en cas de décès de l'un des époux ou partenaires liés par un pacte civil de solidarité soumis à imposition commune.

\n
" } }, "LEGIARTI000020901838": { "META": { "META_SPEC": { "META_ARTICLE": { "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020901838", "URL": "article/LEGI/ARTI/00/00/20/90/18/LEGIARTI000020901838.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006316900", "@num": "11", "#text": "Loi n° 75-1278 du 30 décembre 1975 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006420182", "@num": "2", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000006420309", "@num": "28", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 28", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "JORFTEXT000000465739", "#text": "Loi n°2007-148 du 2 février 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465739", "@nortexte": "FPPX0600067L", "@numtexte": "2007-148", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-02-02" }, { "@id": "JORFTEXT000020735432", "#text": "LOI n° 2009-669 du 12 juin 2009", "@sens": "source", "@cidtexte": "JORFTEXT000020735432", "@nortexte": "MCCX0811238L", "@numtexte": "2009-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-06-12" }, { "@id": "LEGIARTI000019288703", "@num": "L123-1-1", "#text": "Code de commerce - art. L123-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229272", "@num": "L233-16", "#text": "Code de commerce - art. L233-16", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006236722", "@num": "L622-24", "#text": "Code de commerce - art. L622-24", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006241126", "@num": "L752-1", "#text": "Code de commerce - art. L752-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069414", "#text": "Code de la propriété intellectuelle", "@sens": "source", "@cidtexte": "LEGITEXT000006069414", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006279223", "@num": "L331-12", "#text": "Code de la propriété intellectuelle - art. L331-12", "@sens": "source", "@cidtexte": "LEGITEXT000006069414", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006279130", "@num": "L331-2", "#text": "Code de la propriété intellectuelle - art. 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L313-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908469", "@num": "L321-1", "#text": "Code du cinéma et de l'image animée - art. L321-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908467", "@num": "L321-2", "#text": "Code du cinéma et de l'image animée - art. L321-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908465", "@num": "L321-3", "#text": "Code du cinéma et de l'image animée - art. 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L432-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908335", "@num": "L432-3", "#text": "Code du cinéma et de l'image animée - art. L432-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908331", "@num": "L433-1", "#text": "Code du cinéma et de l'image animée - art. L433-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908325", "@num": "L441-1", "#text": "Code du cinéma et de l'image animée - art. L441-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908321", "@num": "L442-1", "#text": "Code du cinéma et de l'image animée - art. L442-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908313", "@num": "L511-1", "#text": "Code du cinéma et de l'image animée - art. L511-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908311", "@num": "L511-2", "#text": "Code du cinéma et de l'image animée - art. L511-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "I de l'article L. 102 B du livre des procédures fiscales", "@sens": "source", "@typelien": "CITATION" }, { "#text": "article 172 B du livre des procédures fiscales", "@sens": "source", "@typelien": "CITATION" }, { "#text": "article L. 111-6-1 du code de l'urbanisme", "@sens": "source", "@typelien": "CITATION" }, { "#text": "article L. 122-1 du code de l'urbanisme", "@sens": "source", "@typelien": "CITATION" }, { "#text": "articles 238 bis HE à 238 bis HM du code général des impôts", "@sens": "source", "@typelien": "CITATION" }, { "#text": "articles L. 751-1 à L. 751-7, L. 752-3-1, L. 752-7 et L. 752-14 à L. 752-22 du code de commerce", "@sens": "source", "@typelien": "CITATION" }, { "#text": "code de l'urbanisme", "@sens": "source", "@typelien": "CITATION" }, { "#text": "code de la construction et de l'habitation", "@sens": "source", "@typelien": "CITATION" }, { "#text": "dispositions des livres Ier, II et III du code de la propriété intellectuelle", "@sens": "source", "@typelien": "CITATION" }, { "#text": "dispositions du titre III du livre Ier du code du patrimoine", "@sens": "source", "@typelien": "CITATION" }, { "#text": "livre VI du code de commerce", "@sens": "source", "@typelien": "CITATION" }, { "#text": "loi n° 90 du 22 février 1944", "@sens": "source", "@typelien": "CITATION" }, { "#text": "titre III du livre Ier du code du patrimoine", "@sens": "source", "@typelien": "CITATION" }, { "#text": "titres II et III de la loi n° 86-1067 du 30 septembre 1986", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020901835", "@fin": "2999-01-01", "#text": "Annexe", "@debut": "2009-07-26" } ] }, "@cid": "JORFTEXT000020900294", "@nor": "MCCK0909989R", "@num": "2009-901", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2009-901 du 24 juillet 2009 relative à la partie législative du code du cinéma et de l'image animée", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000020900294", "@c_titre_court": "Ordonnance n° 2009-901 du 24 juillet 2009" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2009-901 du 24 juillet 2009 relative à la partie législative du code du cinéma et de l'image animée", "@debut": "2009-07-26", "@id_txt": "LEGITEXT000020901824", "@c_titre_court": "Ordonnance n° 2009-901 du 24 juillet 2009" } ], "@ministere": "Ministère de la culture et de la communication", "@date_publi": "2009-07-25", "@date_signature": "2009-07-24", "@num_parution_jo": "0170" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000020901838", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000020900364", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code du cinéma et de l'image animée
\n Sct. Partie législative, Sct. Livre Ier : Organisation administrative\n, Sct. Titre Ier : Centre national du cinéma et de l'image animée, Sct. Chapitre Ier : Statut et missions\n\n, Art. L111-1, Art. L111-2, Art. L111-3, Sct. Chapitre II : Organisation et fonctionnement\n, Art. L112-1, Art. L112-2, Sct. Chapitre III : Recrutement et statut des agents contractuels\n, Art. L113-1, Sct. Chapitre IV : Dispositions financières et comptables\n, Art. L114-1, Art. L114-2, Sct. Chapitre V : Impositions affectées au Centre national du cinéma et de l'image animée et perçues par lui\n, Sct. Section 1 : Taxe sur le prix des entrées aux séances organisées par les exploitants d'établissements de spectacles cinématographiques\n, Art. L115-1, Art. L115-2, Art. L115-3, Art. L115-4, Art. L115-5, Sct. Section 2 : Taxe sur les éditeurs et distributeurs de services de télévision\n, Art. L115-6, Art. L115-7, Art. L115-8, Art. L115-9, Art. L115-10, Art. L115-11, Art. L115-12, Art. L115-13, Sct. Section 3 : Cotisations professionnelles\n, Art. L115-14, Art. L115-15, Sct. Section 4 : Recouvrement et contrôle\n, Art. L115-16, Art. L115-17, Art. L115-18, Art. L115-19, Art. L115-20, Art. L115-21, Art. L115-22, Art. L115-23, Art. L115-24, Art. L115-25, Art. L115-26, Art. L115-27, Sct. Chapitre VI : Taxes, prélèvements et autres produits affectés au Centre national du cinéma et de l'image animée\n, Art. L116-1, Art. L116-2, Art. L116-3, Art. L116-4, Art. L116-5, Sct. Titre II : Registres du cinéma et de l'audiovisuel, Sct. Chapitre Ier : Principes généraux\n, Art. L121-1, Art. L121-2, Sct. Chapitre II : Dépôt du titre et immatriculation des œuvres\n, Art. L122-1, Art. L122-2, Sct. Chapitre III : Inscription et publication des actes, \nconventions et jugements\n, Art. L123-1, Art. L123-2, Art. L123-3, Art. L123-4, Art. L123-5, Art. L123-6, Sct. Chapitre IV : Privilège et réalisation du nantissement\n, Art. L124-1, Art. L124-2, Art. L124-3, Art. L124-4, Sct. Chapitre V : Attributions et rémunération du conservateur\n, Art. L125-1, Art. L125-2, Sct. Chapitre VI : Communication de renseignements relatifs aux recettes\n, Art. L126-1, Art. L126-2, Art. L126-3, Sct. Livre II : Professions et activités, Sct. Titre Ier : Exercice des professions et activités du cinéma, Sct. Chapitre Ier : Visa d'exploitation cinématographique\n, Art. L211-1, Art. L211-2, Sct. Chapitre II : Secteur de l'exploitation cinématographique\n, Art. L212-1, Sct. Section 1 : Autorisation d'exercice de la profession d'exploitant\n, Art. L212-2, Art. L212-3, Art. L212-4, Art. L212-5, Sct. Section 2 : Implantation et construction des établissements de spectacles cinématographiques\n, Art. L212-6, Art. L212-7, Art. L212-8, Art. L212-9, Art. L212-10, Art. L212-11, Art. L212-12, Art. L212-13, Sct. Section 3 : Homologation des établissements de spectacles cinématographiques\n, Art. L212-14, Art. L212-15, Art. L212-16, Art. L212-17, Sct. Section 4 : Déplacement de séances de spectacles cinématographiques\n, Art. L212-18, Sct. Section 5 : Groupements, ententes et engagements \nde programmation cinématographique\n, Art. L212-19, Art. L212-20, Art. L212-21, Sct. Section 6 : Formules d'accès au cinéma\n, Art. L212-22, Art. L212-23, Art. L212-24, Art. L212-25, Sct. Section 7 : Contrôle des recettes d'exploitation cinématographique\n, Art. L212-26, Sct. Chapitre III : Rapports entre exploitants d'établissements de spectacles cinématographiques et distributeurs d'œuvres cinématographiques\n, Sct. Section 1 : Médiateur du cinéma\n, Art. L213-1, Art. L213-2, Art. L213-3, Sct. Section 2 : Concession des droits de représentation cinématographique\n, Art. L213-4, Art. L213-5, Art. L213-6, Sct. Chapitre IV : Organisation de certaines séances de spectacles cinématographiques\n, Art. L214-1, Art. L214-2, Art. L214-3, Art. L214-4, Art. L214-5, Art. L214-6, Art. L214-7, Art. L214-8, Art. L214-9, Sct. Titre II : Edition vidéographique, Sct. Chapitre Ier : Déclaration d'activité des éditeurs de vidéogrammes\n, Art. L221-1, Art. L221-2, Sct. Chapitre II : Contrôle des recettes d'exploitation vidéographique\n, Art. L222-1, Sct. Titre III : Chronologie de l'exploitation des oeuvres cinématographiques, Sct. Chapitre Ier : Exploitation sous forme de vidéogrammes\n, Art. L231-1, Sct. Chapitre II : Exploitation sur les services de médias audiovisuels à la demande\n, Art. L232-1, Sct. Chapitre III : Exploitation sur les services de télévision\n, Art. L233-1, Sct. Chapitre IV : Dispositions communes\n, Art. L234-1, Art. L234-2, Sct. Titre IV : Dispositions diverses, Sct. Chapitre unique : Obligation de dépôt légal\n, Art. L241-1, Sct. Livre III : Financement et fiscalité, Sct. Titre Ier : Aides du Centre national du cinéma et de l'image animée, Sct. Chapitre Ier : Dispositions générales\n, Art. L311-1, Art. L311-2, Sct. Chapitre II : Droits des créanciers privilégiés de la production cinématographique\n, Art. L312-1, Art. L312-2, Art. L312-3, Art. L312-4, Sct. Chapitre III : Aides à la production des œuvres cinématographiques intéressant l'outre-mer\n, Art. L313-1, Sct. Titre II : Aides des collectivités territoriales, Sct. Chapitre unique : Subventions aux exploitants d'établissements de spectacles cinématographiques\n, Art. L321-1, Art. L321-2, Art. L321-3, Sct. Titre III : Incitations fiscales, Sct. Chapitre Ier : Crédits d'impôt\n, Art. L331-1, Art. L331-2, Art. L331-3, Art. L331-4, Sct. Chapitre II : Financement en capital d'œuvres cinématographiques ou audiovisuelles\n, Art. L332-1, Art. L332-2, Art. L332-3, Sct. Chapitre III : Déductions fiscales et réductions d'impôt\nau titre des investissements outre-mer\n, Art. L333-1, Art. L333-2, Art. L333-3, Sct. Chapitre IV : Taxe sur la valeur ajoutée\n, Art. L334-1, Art. L334-2, Art. L334-3, Art. L334-4, Sct. Chapitre V : Taxe professionnelle\n\n, Art. L335-1, Art. L335-2, Sct. Chapitre VI : Dispositions diverses\n, Art. L336-1, Art. L336-2, Art. L336-3, Sct. Livre IV : Contrôles et sanctions, Sct. Titre Ier : Procédures de contrôle, Sct. Chapitre Ier : Compétence des agents de contrôle\n, Art. L411-1, Art. L411-2, Sct. Chapitre II : Prérogatives et moyens d'intervention\n, Art. L412-1, Art. L412-2, Art. L412-3, Sct. Chapitre III : Echanges d'informations\n, Art. L413-1, Art. L413-2, Art. L413-3, Art. L413-4, Sct. Chapitre IV : Constatation des manquements et des infractions\n, Art. L414-1, Art. L414-2, Art. L414-3, Sct. Chapitre V : Secret professionnel\n, Art. L415-1, Sct. Titre II : Sanctions administratives, Sct. Chapitre Ier : Champ d'application\n, Art. L421-1, Sct. Chapitre II : Nature des sanctions administratives\n, Art. L422-1, Art. L422-2, Art. L422-3, Sct. Chapitre III : Décisions de sanction\n, Art. L423-1, Art. L423-2, Sct. Chapitre IV : Dispositions diverses\n, Art. L424-1, Sct. Titre III : Dispositions pénales, Sct. Chapitre Ier : Dispositions générales\n, Art. L431-1, Sct. Chapitre II : Infractions aux dispositions relatives \nau visa d'exploitation cinématographique\n, Art. L432-1, Art. L432-2, Art. L432-3, Sct. Chapitre III : Infractions concernant les recettes d'exploitation cinématographique et vidéographique\n, Art. L433-1, Sct. Titre IV : Actions en justice, Sct. Chapitre Ier : Infractions concernant les recettes d'exploitation cinématographique et vidéographique\n, Art. L441-1, Sct. Chapitre II : Délit de contrefaçon\n, Art. L442-1, Sct. Livre V : Dispositions relatives à l'outre-mer, Sct. Titre unique, Sct. Chapitre unique, Art. L511-1, Art. L511-2\n
\n

\n
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Le bénéfice de la réduction d'impôt est subordonné à l'agrément du capital de la société par le ministre chargé du budget.

2. La réduction d'impôt s'applique aux sommes effectivement versées pour les souscriptions mentionnées au 1, retenues dans la limite de 25 % du revenu net global et de 18 000 euros.

3. La réduction d'impôt est égale à 36 % des sommes retenues au 2.

Le taux mentionné au premier alinéa est porté à 43 % lorsque la société s'engage à réaliser au moins 10 % de ses investissements dans les conditions prévues au a de l'article 238 bis HG avant le 31 décembre de l'année suivant celle de la souscription.

" } }, "LEGIARTI000025073614": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 unvicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-04-26", "DATE_DEBUT": "2011-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000025073614", "URL": "article/LEGI/ARTI/00/00/25/07/36/LEGIARTI000025073614.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 septdecies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000025048618", "@num": "9", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000029994938", "@num": "72", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 72", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000036464560", "#text": "Décret n°2018-15 du 9 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000036464569", "@num": "1", "#text": "Décret n°2018-15 du 9 janvier 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000020908449", "@num": "L332-1", "#text": "Code du cinéma et de l'image animée - art. L332-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860223", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100446", "@num": "1763 E", "#text": "Code général des impôts, CGI. - art. 1763 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844140", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844176", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434354", "@num": "238 bis HE", "#text": "Code général des impôts, CGI. - art. 238 bis HE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303999", "@num": "238 bis HG", "#text": "Code général des impôts, CGI. - art. 238 bis HG", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434351", "@num": "238 bis HH", "#text": "Code général des impôts, CGI. - art. 238 bis HH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304005", "@num": "238 bis HK", "#text": "Code général des impôts, CGI. - art. 238 bis HK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434348", "@num": "238 bis HL", "#text": "Code général des impôts, CGI. - art. 238 bis HL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302201", "@num": "4 B", "#text": "Code général des impôts, CGI. - art. 4 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036476048", "@num": "46 quindecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720217", "@num": "L221-31", "#text": "Code monétaire et financier - art. L221-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427191", "@num": "L221-32-5", "#text": "Code monétaire et financier - art. L221-32-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022508674", "@fin": "2999-01-01", "#text": "19° quinquies : Réduction d'impôt accordée au titre du financement en capital d'oeuvres cinématographiques ou audiovisuelles", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303323", "@fin": "2009-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058643", "@fin": "2011-05-16", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024020721", "@fin": "2011-12-30", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2011-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073614", "@fin": "2012-04-26", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025746313", "@fin": "2015-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2012-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023890", "@fin": "2017-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805326", "@fin": "2018-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036431386", "@fin": "2020-12-31", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042913013", "@fin": "2024-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048806438", "@fin": "2999-01-01", "@num": "199 unvicies", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les contribuables domiciliés en France au sens de l'article 4 B bénéficient d'une réduction d'impôt au titre des souscriptions en numéraire, réalisées entre le 1er janvier 2006 et le 31 décembre 2014, au capital initial ou aux augmentations de capital des sociétés définies à l'article 238 bis HE.

Le bénéfice de la réduction d'impôt est subordonné à l'agrément du capital de la société par le ministre chargé du budget.

2. La réduction d'impôt s'applique aux sommes effectivement versées pour les souscriptions mentionnées au 1, retenues dans la limite de 25 % du revenu net global et de 18 000 euros.

3. La réduction d'impôt est égale à 36 % des sommes retenues au 2.

" } }, "LEGIARTI000025746313": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 unvicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2012-04-26" } }, "META_COMMUN": { "ID": "LEGIARTI000025746313", "URL": "article/LEGI/ARTI/00/00/25/74/63/LEGIARTI000025746313.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 septdecies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000025744568", "@num": "1", "#text": "Décret n°2012-547\n du 23 avril 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000025743483", "@nortexte": "EFIE1204479D", "@numtexte": "2012-547", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-23" }, { "@id": "LEGIARTI000029994938", "@num": "72", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 72", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000036464560", "#text": "Décret n°2018-15 du 9 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000036464569", "@num": "1", "#text": "Décret n°2018-15 du 9 janvier 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000020908449", "@num": "L332-1", "#text": "Code du cinéma et de l'image animée - art. L332-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860223", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100446", "@num": "1763 E", "#text": "Code général des impôts, CGI. - art. 1763 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844140", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844176", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434354", "@num": "238 bis HE", "#text": "Code général des impôts, CGI. - art. 238 bis HE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303999", "@num": "238 bis HG", "#text": "Code général des impôts, CGI. - art. 238 bis HG", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434351", "@num": "238 bis HH", "#text": "Code général des impôts, CGI. - art. 238 bis HH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304005", "@num": "238 bis HK", "#text": "Code général des impôts, CGI. - art. 238 bis HK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434348", "@num": "238 bis HL", "#text": "Code général des impôts, CGI. - art. 238 bis HL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302201", "@num": "4 B", "#text": "Code général des impôts, CGI. - art. 4 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036476048", "@num": "46 quindecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720217", "@num": "L221-31", "#text": "Code monétaire et financier - art. L221-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427191", "@num": "L221-32-5", "#text": "Code monétaire et financier - art. L221-32-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022508674", "@fin": "2999-01-01", "#text": "19° quinquies : Réduction d'impôt accordée au titre du financement en capital d'oeuvres cinématographiques ou audiovisuelles", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303323", "@fin": "2009-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058643", "@fin": "2011-05-16", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024020721", "@fin": "2011-12-30", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2011-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073614", "@fin": "2012-04-26", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025746313", "@fin": "2015-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2012-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023890", "@fin": "2017-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805326", "@fin": "2018-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036431386", "@fin": "2020-12-31", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042913013", "@fin": "2024-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048806438", "@fin": "2999-01-01", "@num": "199 unvicies", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les contribuables domiciliés en France au sens de l'article 4 B bénéficient d'une réduction d'impôt au titre des souscriptions en numéraire, réalisées entre le 1er janvier 2006 et le 31 décembre 2014, au capital initial ou aux augmentations de capital des sociétés définies à l'article 238 bis HE.

Le bénéfice de la réduction d'impôt est subordonné à l'agrément du capital de la société par le ministre chargé du budget.

2. La réduction d'impôt s'applique aux sommes effectivement versées pour les souscriptions mentionnées au 1, retenues dans la limite de 25 % du revenu net global et de 18 000 €.

3. La réduction d'impôt est égale à 30 % des sommes retenues au 2.

Le taux mentionné au premier alinéa est porté à 36 % lorsque la société s'engage à réaliser au moins 10 % de ses investissements dans les conditions prévues au a de l'article 238 bis HG avant le 31 décembre de l'année suivant celle de la souscription.

" } }, "LEGIARTI000028434354": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 bis HE", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028434354", "URL": "article/LEGI/ARTI/00/00/28/43/43/LEGIARTI000028434354.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019586781", "@num": "25", "#text": "Arrêté du 22 mars 1999 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000577186", "@nortexte": "MCCK9900216A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-22" }, { "@id": "LEGIARTI000020901838", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000028402579", "@num": "26", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000036464560", "#text": "Décret n°2018-15 du 9 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000018619497", "@num": "238 bis HI", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HI (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047160121", "@num": "211-49", "#text": "Code du cinéma et de l'image animée - art. 211-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036815470", "@num": "211-55", "#text": "Code du cinéma et de l'image animée - art. 211-55 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030226075", "@num": "Annexe 2-1", "#text": "Code du cinéma et de l'image animée - art. 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L332-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908445", "@num": "L332-3", "#text": "Code du cinéma et de l'image animée - art. L332-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100446", "@num": "1763 E", "#text": "Code général des impôts, CGI. - art. 1763 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806438", "@num": "199 unvicies", "#text": "Code général des impôts, CGI. - art. 199 unvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913000", "@num": "238 bis HF", "#text": "Code général des impôts, CGI. - art. 238 bis HF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913050", "@num": "238 bis HG", "#text": "Code général des impôts, CGI. - art. 238 bis HG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434351", "@num": "238 bis HH", "#text": "Code général des impôts, CGI. - art. 238 bis HH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304001", "@num": "238 bis HJ", "#text": "Code général des impôts, CGI. - art. 238 bis HJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304005", "@num": "238 bis HK", "#text": "Code général des impôts, CGI. - art. 238 bis HK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304008", "@num": "238 bis HM", "#text": "Code général des impôts, CGI. - art. 238 bis HM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298401", "@num": "46 quindecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021667102", "@num": "46 quindecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043518", "@num": "46 quindecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179663", "@num": "46 quindecies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191645", "@fin": "2999-01-01", "#text": "1° : Financement en capital d'oeuvres cinématographiques ou audiovisuelles", "@debut": "1986-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179602", "@fin": "2999-01-01", "#text": "I : Bénéfices et revenus imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309122", "@fin": "1987-06-18", "@num": "238 bis HE", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309123", "@fin": "2000-03-31", "@num": "238 bis HE", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309124", "@fin": "2006-12-31", "@num": "238 bis HE", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309125", "@fin": "2014-01-01", "@num": "238 bis HE", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028434354", "@fin": "2999-01-01", "@num": "238 bis HE", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'établissement de l'impôt sur le revenu ou de l'impôt sur les sociétés, les souscriptions en numéraire au capital de sociétés anonymes soumises à l'impôt sur les sociétés dans les conditions de droit commun et qui ont pour activité exclusive le financement en capital d'oeuvres cinématographiques ou audiovisuelles agréées ouvrent droit à la réduction d'impôt prévue à l'article 199 unvicies.

\n
\n
" } }, "LEGIARTI000030023890": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 unvicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030023890", "URL": "article/LEGI/ARTI/00/00/30/02/38/LEGIARTI000030023890.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 septdecies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000029994938", "@num": "72", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 72", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000029994938", "@num": "72", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 72", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000036464560", "#text": "Décret n°2018-15 du 9 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000036464569", "@num": "1", "#text": "Décret n°2018-15 du 9 janvier 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000020908449", "@num": "L332-1", "#text": "Code du cinéma et de l'image animée - art. 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L221-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427191", "@num": "L221-32-5", "#text": "Code monétaire et financier - art. L221-32-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022508674", "@fin": "2999-01-01", "#text": "19° quinquies : Réduction d'impôt accordée au titre du financement en capital d'oeuvres cinématographiques ou audiovisuelles", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303323", "@fin": "2009-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058643", "@fin": "2011-05-16", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024020721", "@fin": "2011-12-30", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2011-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073614", "@fin": "2012-04-26", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025746313", "@fin": "2015-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2012-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023890", "@fin": "2017-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805326", "@fin": "2018-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036431386", "@fin": "2020-12-31", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042913013", "@fin": "2024-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048806438", "@fin": "2999-01-01", "@num": "199 unvicies", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les contribuables domiciliés en France au sens de l'article 4 B bénéficient d'une réduction d'impôt au titre des souscriptions en numéraire, réalisées entre le 1er janvier 2006 et le 31 décembre 2017, au capital initial ou aux augmentations de capital des sociétés définies à l'article 238 bis HE.

Le bénéfice de la réduction d'impôt est subordonné à l'agrément du capital de la société par le ministre chargé du budget.

2. La réduction d'impôt s'applique aux sommes effectivement versées pour les souscriptions mentionnées au 1, retenues dans la limite de 25 % du revenu net global et de 18 000 €.

3. La réduction d'impôt est égale à 30 % des sommes retenues au 2.

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L221-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427191", "@num": "L221-32-5", "#text": "Code monétaire et financier - art. 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1. Les contribuables domiciliés en France au sens de l'article 4 B bénéficient d'une réduction d'impôt au titre des souscriptions en numéraire, réalisées entre le 1er janvier 2006 et le 31 décembre 2017, au capital initial ou aux augmentations de capital des sociétés définies à l'article 238 bis HE.

Le bénéfice de la réduction d'impôt est subordonné à l'agrément du capital de la société par le ministre chargé du budget.

2. La réduction d'impôt s'applique aux sommes effectivement versées pour les souscriptions mentionnées au 1, retenues dans la limite de 25 % du revenu net global et de 18 000 €.

3. La réduction d'impôt est égale à 30 % des sommes retenues au 2.

Le taux mentionné au premier alinéa du présent 3 est porté à 48 % lorsque, d'une part, la réalisation d'investissements dans les conditions mentionnées au deuxième alinéa a été respectée et, d'autre part, la société s'engage à consacrer :
\n
a) Soit au moins 10 % de ses investissements à des dépenses de développement d'œuvres audiovisuelles de fiction, de documentaire et d'animation sous forme de séries, effectuées par les sociétés mentionnées au a de l'article 238 bis HG au capital desquelles la société a souscrit ;
\n
b) Soit au moins 10 % de ses investissements à des versements en numéraire réalisés par contrats d'association à la production, mentionnés au b du même article 238 bis HG, en contrepartie de l'acquisition de droits portant exclusivement sur les recettes d'exploitation des œuvres cinématographiques ou audiovisuelles à l'étranger.
\n
Les investissements et les dépenses mentionnés aux a et b du présent 3 doivent être réalisés dans un délai d'un an à compter de la création de la société.

" } }, "LEGIARTI000036431386": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 unvicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036431386", "URL": "article/LEGI/ARTI/00/00/36/43/13/LEGIARTI000036431386.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 septdecies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000029994938", "@num": "72", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 72", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000036377526", "@num": "76", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGITEXT000036464560", "#text": "Décret n°2018-15 du 9 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000036464569", "@num": "1", "#text": "Décret n°2018-15 du 9 janvier 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000020908449", "@num": "L332-1", "#text": "Code du cinéma et de l'image animée - art. L332-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860223", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100446", "@num": "1763 E", "#text": "Code général des impôts, CGI. - art. 1763 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844140", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844176", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434354", "@num": "238 bis HE", "#text": "Code général des impôts, CGI. - art. 238 bis HE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303999", "@num": "238 bis HG", "#text": "Code général des impôts, CGI. - art. 238 bis HG", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434351", "@num": "238 bis HH", "#text": "Code général des impôts, CGI. - art. 238 bis HH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304005", "@num": "238 bis HK", "#text": "Code général des impôts, CGI. - art. 238 bis HK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434348", "@num": "238 bis HL", "#text": "Code général des impôts, CGI. - art. 238 bis HL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302201", "@num": "4 B", "#text": "Code général des impôts, CGI. - art. 4 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036476048", "@num": "46 quindecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720217", "@num": "L221-31", "#text": "Code monétaire et financier - art. L221-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427191", "@num": "L221-32-5", "#text": "Code monétaire et financier - art. 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1. Les contribuables domiciliés en France au sens de l'article 4 B bénéficient d'une réduction d'impôt au titre des souscriptions en numéraire, réalisées entre le 1er janvier 2006 et le 31 décembre 2020, au capital initial ou aux augmentations de capital des sociétés définies à l'article 238 bis HE.

Le bénéfice de la réduction d'impôt est subordonné à l'agrément du capital de la société par le ministre chargé du budget.

2. La réduction d'impôt s'applique aux sommes effectivement versées pour les souscriptions mentionnées au 1, retenues dans la limite de 25 % du revenu net global et de 18 000 €.

3. La réduction d'impôt est égale à 30 % des sommes retenues au 2.

a) Soit au moins 10 % de ses investissements à des dépenses de développement d'œuvres audiovisuelles de fiction, de documentaire et d'animation sous forme de séries, effectuées par les sociétés mentionnées au a de l'article 238 bis HG au capital desquelles la société a souscrit ;

b) Soit au moins 10 % de ses investissements à des versements en numéraire réalisés par contrats d'association à la production, mentionnés au b du même article 238 bis HG, en contrepartie de l'acquisition de droits portant exclusivement sur les recettes d'exploitation des œuvres cinématographiques ou audiovisuelles à l'étranger.

Les investissements et les dépenses mentionnés aux a et b du présent 3 doivent être réalisés dans un délai d'un an à compter de la création de la société.

" } }, "LEGIARTI000042913013": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 unvicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2020-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000042913013", "URL": "article/LEGI/ARTI/00/00/42/91/30/LEGIARTI000042913013.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 septdecies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000029994938", "@num": "72", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 72", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000036464560", "#text": "Décret n°2018-15 du 9 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000036464569", "@num": "1", "#text": "Décret n°2018-15 du 9 janvier 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000042778917", "@num": "115", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 115", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000020908449", "@num": "L332-1", "#text": "Code du cinéma et de l'image animée - art. L332-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860223", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100446", "@num": "1763 E", "#text": "Code général des impôts, CGI. - art. 1763 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844140", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844176", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434354", "@num": "238 bis HE", "#text": "Code général des impôts, CGI. - art. 238 bis HE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913050", "@num": "238 bis HG", "#text": "Code général des impôts, CGI. - art. 238 bis HG (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434351", "@num": "238 bis HH", "#text": "Code général des impôts, CGI. - art. 238 bis HH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304005", "@num": "238 bis HK", "#text": "Code général des impôts, CGI. - art. 238 bis HK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434348", "@num": "238 bis HL", "#text": "Code général des impôts, CGI. - art. 238 bis HL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302201", "@num": "4 B", "#text": "Code général des impôts, CGI. - art. 4 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036476048", "@num": "46 quindecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720217", "@num": "L221-31", "#text": "Code monétaire et financier - art. L221-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427191", "@num": "L221-32-5", "#text": "Code monétaire et financier - art. L221-32-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022508674", "@fin": "2999-01-01", "#text": "19° quinquies : Réduction d'impôt accordée au titre du financement en capital d'oeuvres cinématographiques ou audiovisuelles", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303323", "@fin": "2009-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058643", "@fin": "2011-05-16", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024020721", "@fin": "2011-12-30", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2011-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073614", "@fin": "2012-04-26", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025746313", "@fin": "2015-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2012-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023890", "@fin": "2017-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805326", "@fin": "2018-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036431386", "@fin": "2020-12-31", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042913013", "@fin": "2024-01-01", "@num": "199 unvicies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048806438", "@fin": "2999-01-01", "@num": "199 unvicies", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les contribuables domiciliés en France au sens de l'article 4 B bénéficient d'une réduction d'impôt au titre des souscriptions en numéraire, réalisées entre le 1er janvier 2006 et le 31 décembre 2023, au capital initial ou aux augmentations de capital des sociétés définies à l'article 238 bis HE.

Le bénéfice de la réduction d'impôt est subordonné à l'agrément du capital de la société par le ministre chargé du budget.

2. La réduction d'impôt s'applique aux sommes effectivement versées pour les souscriptions mentionnées au 1, retenues dans la limite de 25 % du revenu net global et de 18 000 €.

3. La réduction d'impôt est égale à 30 % des sommes retenues au 2.

Les investissements et les dépenses mentionnés aux a et b du présent 3 doivent être réalisés dans un délai d'un an à compter de la création de la société.

" } }, "LEGIARTI000048806438": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 unvicies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048806438", "URL": "article/LEGI/ARTI/00/00/48/80/64/LEGIARTI000048806438.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 septdecies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000029994938", "@num": "72", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 72", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000036464560", "#text": "Décret n°2018-15 du 9 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000036464569", "@num": "1", "#text": "Décret n°2018-15 du 9 janvier 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036448108", "@nortexte": "ECOE1722557D", "@numtexte": "2018-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-09" }, { "@id": "LEGIARTI000048769293", "@num": "13", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000020908449", "@num": "L332-1", "#text": "Code du cinéma et de l'image animée - art. L332-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805702", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100446", "@num": "1763 E", "#text": "Code général des impôts, CGI. - art. 1763 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844140", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844176", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434354", "@num": "238 bis HE", "#text": "Code général des impôts, CGI. - art. 238 bis HE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303999", "@num": "238 bis HG", "#text": "Code général des impôts, CGI. - art. 238 bis HG", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434351", "@num": "238 bis HH", "#text": "Code général des impôts, CGI. - art. 238 bis HH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304005", "@num": "238 bis HK", "#text": "Code général des impôts, CGI. - art. 238 bis HK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434348", "@num": "238 bis HL", "#text": "Code général des impôts, CGI. - art. 238 bis HL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302201", "@num": "4 B", "#text": "Code général des impôts, CGI. - art. 4 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036476048", "@num": "46 quindecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720217", "@num": "L221-31", "#text": "Code monétaire et financier - art. 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1. Les contribuables domiciliés en France au sens de l'article 4 B bénéficient d'une réduction d'impôt au titre des souscriptions en numéraire, réalisées entre le 1er janvier 2006 et le 31 décembre 2026, au capital initial ou aux augmentations de capital des sociétés définies à l'article 238 bis HE.

Le bénéfice de la réduction d'impôt est subordonné à l'agrément du capital de la société par le ministre chargé du budget.

2. La réduction d'impôt s'applique aux sommes effectivement versées pour les souscriptions mentionnées au 1, retenues dans la limite de 25 % du revenu net global et de 18 000 €.

3. La réduction d'impôt est égale à 30 % des sommes retenues au 2.

Les investissements et les dépenses mentionnés aux a et b du présent 3 doivent être réalisés dans un délai d'un an à compter de la création de la société.

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Article L332-1 AUTONOME VIGUEUR, en vigueur depuis le 26/07/2009 (Code du cinéma et de l'image animée)