{ "article": { "LEGIARTI000020908455": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L331-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-07-26" } }, "META_COMMUN": { "ID": "LEGIARTI000020908455", "URL": "article/LEGI/ARTI/00/00/20/90/84/LEGIARTI000020908455.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": "LEGIARTI000006303574", "@num": "220 X", "#text": "Code général des impôts, CGI. - art. 220 X (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017891462", "@num": "220 terdecies", "#text": "Code général des impôts, CGI. - art. 220 terdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039806739", "@num": "L331-5", "#text": "Code du cinéma et de l'image animée - art. L331-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020908461", "@fin": "2999-01-01", "#text": "Chapitre Ier : Crédits d'impôt", "@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": "LEGIARTI000020908455", "@fin": "2999-01-01", "@num": "L331-3", "@etat": "VIGUEUR", "@debut": "2009-07-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le crédit d'impôt pour dépenses dans la création de jeux vidéo est régi par les articles 220 X et 220 terdecies du code général des impôts.

" } }, "LEGIARTI000006303574": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "220 X", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-01", "DATE_DEBUT": "2007-03-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006303574", "URL": "article/LEGI/ARTI/00/00/06/30/35/LEGIARTI000006303574.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0220ABXXXXXXA" } }, "NOTA": { "CONTENU": "
NOTA : Ces dispositions entrent en vigueur à une date fixée par décret et au plus tard le 1er janvier 2008. Il est applicable aux dépenses exposées au cours des exercices clos après cette date d'entrée en vigueur.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 244 quater S", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006421808", "@num": "37", "#text": "Loi n°2007-309 du 5 mars 2007 - art. 37 () JORF 7 mars 2007 en vigueur le 1er janvier 2008", "@sens": "source", "@cidtexte": "JORFTEXT000000248397", "@nortexte": "MCCX0600104L", "@numtexte": "2007-309", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@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": "LEGIARTI000044259067", "@num": "L111-3", "#text": "Code du cinéma et de l'image animée - art. L111-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908455", "@num": "L331-3", "#text": "Code du cinéma et de l'image animée - art. L331-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030777241", "@num": "220 terdecies", "#text": "Code général des impôts, CGI. - art. 220 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179683", "@num": "46 quater-0 YZH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZH (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": { "TITRE_TM": [ { "@id": "LEGISCTA000006162532", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000006303574", "@fin": "2008-01-01", "@num": "220 X", "@etat": "MODIFIE", "@debut": "2007-03-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018032867", "@fin": "2010-01-01", "@num": "220 X", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645240", "@fin": "2014-01-01", "@num": "220 X", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028447989", "@fin": "2999-01-01", "@num": "220 X", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le crédit d'impôt défini à l'article 244 quater S est imputé sur l'impôt sur les sociétés dû par l'entreprise au titre de l'exercice au cours duquel l'entreprise a exposé les dépenses. Si le montant du crédit d'impôt excède l'impôt dû au titre de cet exercice, l'excédent est restitué. En cas de non-obtention de l'agrément définitif dans un délai de vingt-quatre mois à compter de l'agrément provisoire, l'entreprise doit reverser le crédit d'impôt dont elle a bénéficié. Les modalités de ce reversement sont précisées par décret.
\n
" } }, "LEGIARTI000018032867": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "220 X", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2008-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018032867", "URL": "article/LEGI/ARTI/00/00/18/03/28/LEGIARTI000018032867.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "Loi n° 2007-1824 du 25 décembre 2007 art. 91 IV : Le présent article est applicable aux dépenses exposées au cours des exercices ouverts à compter du 1er janvier 2008." }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017885236", "@num": "91", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 91", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@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": "LEGIARTI000044259067", "@num": "L111-3", "#text": "Code du cinéma et de l'image animée - art. L111-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908455", "@num": "L331-3", "#text": "Code du cinéma et de l'image animée - art. L331-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030777241", "@num": "220 terdecies", "#text": "Code général des impôts, CGI. - art. 220 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179683", "@num": "46 quater-0 YZH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162532", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000006303574", "@fin": "2008-01-01", "@num": "220 X", "@etat": "MODIFIE", "@debut": "2007-03-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018032867", "@fin": "2010-01-01", "@num": "220 X", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645240", "@fin": "2014-01-01", "@num": "220 X", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028447989", "@fin": "2999-01-01", "@num": "220 X", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le crédit d'impôt défini à l'article 220 terdecies est imputé sur l'impôt sur les sociétés dû par l'entreprise au titre de l'exercice au cours duquel l'entreprise a exposé les dépenses. Si le montant du crédit d'impôt excède l'impôt dû au titre de cet exercice, l'excédent est restitué. En cas de non-obtention de l'agrément définitif dans un délai de trente-six mois à compter de l'agrément provisoire, l'entreprise doit reverser le crédit d'impôt dont elle a bénéficié. Les conditions d'application du présent article, notamment celles relatives à la délivrance de l'agrément définitif, sont fixées par décret.

" } }, "LEGIARTI000018032883": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "220 terdecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-04-03", "DATE_DEBUT": "2007-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000018032883", "URL": "article/LEGI/ARTI/00/00/18/03/28/LEGIARTI000018032883.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "Loi n° 2007-1824 du 25 décembre 2007 art. 91 IV : Le présent article est applicable aux dépenses exposées au cours des exercices ouverts à compter du 1er janvier 2008." }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030254519", "@num": "32", "#text": "Loi n° 98-468 du 17 juin 1998 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000556901", "@nortexte": "JUSX9700090L", "@numtexte": "98-468", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-17" }, { "@id": "LEGIARTI000017885236", "@num": "91", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 91", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGITEXT000018892115", "#text": "Arrêté du 29 mai 2008 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885530", "@nortexte": "ECEZ0812795A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892124", "@num": "4", "#text": "Arrêté du 29 mai 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885530", "@nortexte": "ECEZ0812795A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892126", "@num": "5", "#text": "Arrêté du 29 mai 2008 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885530", "@nortexte": "ECEZ0812795A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892093", "@num": "1", "#text": "Décret n°2008-508 du 29 mai 2008 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885487", "@nortexte": "ECEZ0812790D", "@numtexte": "2008-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892080", "@num": "3", "#text": "Décret n°2008-508 du 29 mai 2008 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885487", "@nortexte": "ECEZ0812790D", "@numtexte": "2008-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892075", "@num": "4", "#text": "Décret n°2008-508 du 29 mai 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885487", "@nortexte": "ECEZ0812790D", "@numtexte": "2008-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892077", "@num": "5", "#text": "Décret n°2008-508 du 29 mai 2008 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885487", "@nortexte": "ECEZ0812790D", "@numtexte": "2008-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892089", "@num": "6", "#text": "Décret n°2008-508 du 29 mai 2008 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885487", "@nortexte": "ECEZ0812790D", "@numtexte": "2008-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892082", "@num": "7", "#text": "Décret n°2008-508 du 29 mai 2008 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885487", "@nortexte": "ECEZ0812790D", "@numtexte": "2008-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892085", "@num": "8", "#text": "Décret n°2008-508 du 29 mai 2008 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885487", "@nortexte": "ECEZ0812790D", "@numtexte": "2008-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-29" }, { "@id": "LEGITEXT000030776074", "#text": "DÉCRET n°2015-722 du 23 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030775300", "@nortexte": "MCCK1500627D", "@numtexte": "2015-722", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-23" }, { "@id": "LEGIARTI000031286543", "@num": "2", "#text": "DÉCRET n°2015-1251 du 7 octobre 2015 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031285652", "@nortexte": "INTD1516378D", "@numtexte": "2015-1251", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-07" }, { "@id": "LEGIARTI000031286537", "@num": "6", "#text": "DÉCRET n°2015-1251 du 7 octobre 2015 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031285652", "@nortexte": "INTD1516378D", "@numtexte": "2015-1251", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-07" }, { "@id": "LEGIARTI000033205252", "@num": "101", "#text": "LOI n°2016-1321 du 7 octobre 2016 - art. 101", "@sens": "cible", "@cidtexte": "JORFTEXT000033202746", "@nortexte": "ECFI1524250L", "@numtexte": "2016-1321", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-10-07" }, { "@id": "LEGITEXT000035436087", "#text": "Décret n°2017-1281 du 9 août 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035409761", "@nortexte": "ECOI1718207D", "@numtexte": "2017-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-09" }, { "@id": "LEGIARTI000038655012", "@num": "Annexe 1", "#text": "Arrêté du 5 février 2019 - art. Annexe 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038108956", "@nortexte": "MICB1903285A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-02-05" }, { "@id": "LEGIARTI000047909655", "#text": "Arrêté du 20 mai 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043518889", "@nortexte": "MICB2114330A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-20" }, { "@id": "LEGITEXT000046511777", "#text": "Décret n°2022-1392 du 19 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046510851", "@nortexte": "MICK2206328D", "@numtexte": "2022-1392", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-19" }, { "@id": "LEGIARTI000047908037", "@num": "2", "#text": "Arrêté du 24 juillet 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047903743", "@nortexte": "MICB2319449A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-24" }, { "@id": "LEGIARTI000051173357", "@num": "104", "#text": "LOI n°2025-127 du 14 février 2025 - art. 104", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000018891019", "@num": "46 quater-0 YZG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YZG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018891010", "@num": "46 quater-0 YZI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YZI (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303947", "@num": "244 quater S", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater S (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033207374", "@num": "L321-8", "#text": "Code de la sécurité intérieure - art. L321-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025503132", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048224411", "@num": "120-1", "#text": "Code du cinéma et de l'image animée - art. 120-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030777600", "@num": "A331-27", "#text": "Code du cinéma et de l'image animée - art. A331-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232350", "@num": "D331-19", "#text": "Code du cinéma et de l'image animée - art. D331-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232352", "@num": "D331-20", "#text": "Code du cinéma et de l'image animée - art. D331-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232354", "@num": "D331-21", "#text": "Code du cinéma et de l'image animée - art. D331-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046513283", "@num": "D331-22", "#text": "Code du cinéma et de l'image animée - art. D331-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046513267", "@num": "D331-25", "#text": "Code du cinéma et de l'image animée - art. D331-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232370", "@num": "D331-26", "#text": "Code du cinéma et de l'image animée - art. D331-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043529657", "@num": "D331-31", "#text": "Code du cinéma et de l'image animée - art. D331-31 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232384", "@num": "D331-32", "#text": "Code du cinéma et de l'image animée - art. D331-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232392", "@num": "D331-35", "#text": "Code du cinéma et de l'image animée - art. D331-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044259067", "@num": "L111-3", "#text": "Code du cinéma et de l'image animée - art. L111-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908455", "@num": "L331-3", "#text": "Code du cinéma et de l'image animée - art. L331-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447989", "@num": "220 X", "#text": "Code général des impôts, CGI. - art. 220 X (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194928", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179683", "@num": "46 quater-0 YZH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025918913", "@fin": "2999-01-01", "#text": "9° Crédit d'impôt en faveur des créateurs de jeux vidéo", "@debut": "2009-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162532", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000018032883", "@fin": "2008-04-03", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619728", "@fin": "2009-07-26", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020967978", "@fin": "2010-05-01", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2009-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201128", "@fin": "2011-01-01", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381817", "@fin": "2011-12-30", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025070875", "@fin": "2012-05-07", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842283", "@fin": "2014-01-01", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447979", "@fin": "2014-05-30", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029041983", "@fin": "2015-06-26", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030777241", "@fin": "2017-01-01", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2015-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033813155", "@fin": "2017-12-30", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2017-08-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364010", "@fin": "2018-12-31", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037991299", "@fin": "2022-01-01", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044989629", "@fin": "2024-01-01", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048846098", "@fin": "2024-07-01", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049114845", "@fin": "2025-02-16", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2024-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051200882", "@fin": "2999-01-01", "@num": "220 terdecies", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.- Les entreprises de création de jeux vidéo soumises à l'impôt sur les sociétés ou exonérées en application des articles 44 sexies,44 sexies A,44 septies,44 octies,44 octies A,44 decies,44 undecies et 44 duodecies peuvent bénéficier d'un crédit d'impôt au titre des dépenses mentionnées au IV qu'elles exposent en vue de la création de jeux vidéo agréés.

Le bénéfice du crédit d'impôt est subordonné au respect, par les entreprises de création de jeux vidéo, de la législation sociale en vigueur.

II.- Est considéré comme un jeu vidéo tout logiciel de loisir mis à la disposition du public sur un support physique ou en ligne intégrant des éléments de création artistique et technologique, proposant à un ou plusieurs utilisateurs une série d'interactions s'appuyant sur une trame scénarisée ou des situations simulées et se traduisant sous forme d'images animées, sonorisées ou non.

III.- A.-Les jeux vidéo ouvrant droit au bénéfice du crédit d'impôt doivent répondre aux conditions suivantes :

1° Avoir un coût de développement supérieur ou égal à 150 000 € ;

2° Etre destinés à une commercialisation effective auprès du public ;

3° Etre réalisés principalement avec le concours d'auteurs et de collaborateurs de création qui sont, soit de nationalité française, soit ressortissants d'un autre Etat membre de la Communauté européenne, ou d'un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention fiscale contenant une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale. Les étrangers, autres que les ressortissants européens précités, ayant la qualité de résidents français sont assimilés aux citoyens français ;

4° Contribuer au développement de la création française et européenne en matière de jeux vidéo ainsi qu'à sa diversité en se distinguant notamment par la qualité, l'originalité ou le caractère innovant du concept et le niveau des dépenses artistiques.

Le respect des conditions de création prévues aux 3° et 4° est vérifié au moyen d'un barème de points dont le contenu est fixé par décret.

B.- N'ouvrent pas droit au bénéfice du crédit d'impôt les jeux vidéo comportant des séquences à caractère pornographique ou de très grande violence, susceptibles de nuire gravement à l'épanouissement physique, mental ou moral des utilisateurs.

IV.- A.-Pour la création d'un jeu vidéo déterminé, le crédit d'impôt calculé au titre de chaque année est égal à 20 % du montant total des dépenses suivantes, correspondant à des opérations effectuées en France, dans un autre Etat membre de la Communauté européenne, ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention fiscale contenant une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale, dès lors qu'elles entrent dans la détermination du résultat imposable :

1° Les dotations aux amortissements des immobilisations créées ou acquises à l'état neuf et affectées directement à la création du jeu vidéo dans les conditions prévues au III. Les dotations aux amortissements des immeubles ne sont pas retenues dans la base de calcul du crédit d'impôt ;

2° Les rémunérations versées aux auteurs au sens de l'article L. 113-1 du code de la propriété intellectuelle ayant participé à la création du jeu vidéo, en application d'un contrat de cession de droits d'exploitation ainsi que les charges sociales afférentes ;

3° Les dépenses de personnel relatives aux salariés de l'entreprise affectés directement à la création du jeu vidéo répondant aux conditions prévues au III ainsi que les charges sociales afférentes ;

4° Les autres dépenses de fonctionnement, pour leur quote-part affectée à l'activité de création du jeu vidéo. Ces dépenses comprennent les achats de matières, fournitures et matériels, les loyers des immeubles, les frais d'entretien et de réparation afférents à ces immeubles, les frais de voyage et de déplacement, les frais de documentation technique et les frais postaux et de communication électronique ;

5° Les dépenses exposées pour la création d'un jeu vidéo répondant aux conditions prévues au III confiées à d'autres entreprises ou organismes. Ces dépenses entrent dans la base de calcul du crédit d'impôt dans la limite d'un million d'euros par exercice.

B.- Les dépenses mentionnées au A ouvrent droit au bénéfice du crédit d'impôt à compter de la date de réception par le directeur général du Centre national de la cinématographie d'une demande d'agrément provisoire. Cet agrément est délivré après sélection par un comité d'experts chargé de vérifier que le jeu vidéo remplit les conditions prévues au III.

V.- Les subventions publiques reçues par les entreprises à raison des opérations ouvrant droit au bénéfice du crédit d'impôt sont déduites des bases de calcul de ce crédit d'impôt.

VI.- Le crédit d'impôt est plafonné pour chaque entreprise à 3 millions d'euros par exercice. Lorsque l'exercice est d'une durée inférieure ou supérieure à douze mois, le montant du plafond est diminué ou augmenté dans les mêmes proportions que la durée de l'exercice.

VII.- Les conditions d'application du présent article, notamment celles relatives à la délivrance de l'agrément provisoire et aux obligations déclaratives incombant aux entreprises, sont fixées par décret.

" } }, "LEGIARTI000018619728": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "220 terdecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-07-26", "DATE_DEBUT": "2008-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000018619728", "URL": "article/LEGI/ARTI/00/00/18/61/97/LEGIARTI000018619728.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "Loi n° 2007-1824 du 25 décembre 2007 art. 91 IV : Le présent article est applicable aux dépenses exposées au cours des exercices ouverts à compter du 1er janvier 2008." }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030254519", "@num": "32", "#text": "Loi n° 98-468 du 17 juin 1998 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000556901", "@nortexte": "JUSX9700090L", "@numtexte": "98-468", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-17" }, { "@id": "LEGIARTI000018559051", "@num": "1", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGITEXT000018892115", "#text": "Arrêté du 29 mai 2008 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885530", "@nortexte": "ECEZ0812795A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892124", "@num": "4", "#text": "Arrêté du 29 mai 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885530", "@nortexte": "ECEZ0812795A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892126", "@num": "5", "#text": "Arrêté du 29 mai 2008 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885530", "@nortexte": "ECEZ0812795A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892093", "@num": "1", "#text": "Décret n°2008-508 du 29 mai 2008 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885487", "@nortexte": "ECEZ0812790D", "@numtexte": "2008-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892080", "@num": "3", "#text": "Décret n°2008-508 du 29 mai 2008 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885487", "@nortexte": "ECEZ0812790D", "@numtexte": "2008-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892075", "@num": "4", "#text": "Décret n°2008-508 du 29 mai 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885487", "@nortexte": "ECEZ0812790D", "@numtexte": "2008-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892077", "@num": "5", "#text": "Décret n°2008-508 du 29 mai 2008 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885487", "@nortexte": "ECEZ0812790D", "@numtexte": "2008-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892089", "@num": "6", "#text": "Décret n°2008-508 du 29 mai 2008 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885487", "@nortexte": "ECEZ0812790D", "@numtexte": "2008-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892082", "@num": "7", "#text": "Décret n°2008-508 du 29 mai 2008 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885487", "@nortexte": "ECEZ0812790D", "@numtexte": "2008-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892085", "@num": "8", "#text": "Décret n°2008-508 du 29 mai 2008 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885487", "@nortexte": "ECEZ0812790D", "@numtexte": "2008-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-29" }, { "@id": "LEGITEXT000030776074", "#text": "DÉCRET n°2015-722 du 23 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030775300", "@nortexte": "MCCK1500627D", "@numtexte": "2015-722", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-23" }, { "@id": "LEGIARTI000031286543", "@num": "2", "#text": "DÉCRET n°2015-1251 du 7 octobre 2015 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031285652", "@nortexte": "INTD1516378D", "@numtexte": "2015-1251", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-07" }, { "@id": "LEGIARTI000031286537", "@num": "6", "#text": "DÉCRET n°2015-1251 du 7 octobre 2015 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031285652", "@nortexte": "INTD1516378D", "@numtexte": "2015-1251", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-07" }, { "@id": "LEGIARTI000033205252", "@num": "101", "#text": "LOI n°2016-1321 du 7 octobre 2016 - art. 101", "@sens": "cible", "@cidtexte": "JORFTEXT000033202746", "@nortexte": "ECFI1524250L", "@numtexte": "2016-1321", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-10-07" }, { "@id": "LEGITEXT000035436087", "#text": "Décret n°2017-1281 du 9 août 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035409761", "@nortexte": "ECOI1718207D", "@numtexte": "2017-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-09" }, { "@id": "LEGIARTI000038655012", "@num": "Annexe 1", "#text": "Arrêté du 5 février 2019 - art. Annexe 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038108956", "@nortexte": "MICB1903285A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-02-05" }, { "@id": "LEGIARTI000047909655", "#text": "Arrêté du 20 mai 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043518889", "@nortexte": "MICB2114330A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-20" }, { "@id": "LEGITEXT000046511777", "#text": "Décret n°2022-1392 du 19 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046510851", "@nortexte": "MICK2206328D", "@numtexte": "2022-1392", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-19" }, { "@id": "LEGIARTI000047908037", "@num": "2", "#text": "Arrêté du 24 juillet 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047903743", "@nortexte": "MICB2319449A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-24" }, { "@id": "LEGIARTI000051173357", "@num": "104", "#text": "LOI n°2025-127 du 14 février 2025 - art. 104", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000006278881", "@num": "L113-1", "#text": "Code de la propriété intellectuelle - art. L113-1", "@sens": "source", "@cidtexte": "LEGITEXT000006069414", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018891019", "@num": "46 quater-0 YZG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YZG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018891010", "@num": "46 quater-0 YZI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YZI (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303947", "@num": "244 quater S", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater S (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033207374", "@num": "L321-8", "#text": "Code de la sécurité intérieure - art. L321-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025503132", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048224411", "@num": "120-1", "#text": "Code du cinéma et de l'image animée - art. 120-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030777600", "@num": "A331-27", "#text": "Code du cinéma et de l'image animée - art. A331-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232350", "@num": "D331-19", "#text": "Code du cinéma et de l'image animée - art. D331-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232352", "@num": "D331-20", "#text": "Code du cinéma et de l'image animée - art. D331-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232354", "@num": "D331-21", "#text": "Code du cinéma et de l'image animée - art. D331-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046513283", "@num": "D331-22", "#text": "Code du cinéma et de l'image animée - art. D331-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046513267", "@num": "D331-25", "#text": "Code du cinéma et de l'image animée - art. D331-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232370", "@num": "D331-26", "#text": "Code du cinéma et de l'image animée - art. D331-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043529657", "@num": "D331-31", "#text": "Code du cinéma et de l'image animée - art. D331-31 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232384", "@num": "D331-32", "#text": "Code du cinéma et de l'image animée - art. D331-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232392", "@num": "D331-35", "#text": "Code du cinéma et de l'image animée - art. D331-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044259067", "@num": "L111-3", "#text": "Code du cinéma et de l'image animée - art. L111-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908455", "@num": "L331-3", "#text": "Code du cinéma et de l'image animée - art. L331-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447989", "@num": "220 X", "#text": "Code général des impôts, CGI. - art. 220 X (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194928", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302397", "@num": "44 sexies", "#text": "Code général des impôts, CGI. - art. 44 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179683", "@num": "46 quater-0 YZH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025918913", "@fin": "2999-01-01", "#text": "9° Crédit d'impôt en faveur des créateurs de jeux vidéo", "@debut": "2009-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162532", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000018032883", "@fin": "2008-04-03", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619728", "@fin": "2009-07-26", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020967978", "@fin": "2010-05-01", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2009-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201128", "@fin": "2011-01-01", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381817", "@fin": "2011-12-30", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025070875", "@fin": "2012-05-07", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842283", "@fin": "2014-01-01", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447979", "@fin": "2014-05-30", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029041983", "@fin": "2015-06-26", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030777241", "@fin": "2017-01-01", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2015-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033813155", "@fin": "2017-12-30", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2017-08-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364010", "@fin": "2018-12-31", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037991299", "@fin": "2022-01-01", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044989629", "@fin": "2024-01-01", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048846098", "@fin": "2024-07-01", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049114845", "@fin": "2025-02-16", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2024-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051200882", "@fin": "2999-01-01", "@num": "220 terdecies", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le bénéfice du crédit d'impôt est subordonné au respect, par les entreprises de création de jeux vidéo, de la législation sociale en vigueur.

III.- 1.-Les jeux vidéo ouvrant droit au bénéfice du crédit d'impôt doivent répondre aux conditions suivantes :

1° Avoir un coût de développement supérieur ou égal à 150 000 euros ;

2° Etre destinés à une commercialisation effective auprès du public ;

Le respect des conditions de création prévues aux 3° et 4° est vérifié au moyen d'un barème de points dont le contenu est fixé par décret.

IV.- 1.-Pour la création d'un jeu vidéo déterminé, le crédit d'impôt calculé au titre de chaque année est égal à 20 % du montant total des dépenses suivantes, correspondant à des opérations effectuées en France, dans un autre Etat membre de la Communauté européenne, ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention fiscale contenant une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale, dès lors qu'elles entrent dans la détermination du résultat imposable :

2.- Les dépenses mentionnées au 1 ouvrent droit au bénéfice du crédit d'impôt à compter de la date de réception par le directeur général du Centre national de la cinématographie d'une demande d'agrément provisoire. Cet agrément est délivré après sélection par un comité d'experts chargé de vérifier que le jeu vidéo remplit les conditions prévues au III.

V.- Les subventions publiques reçues par les entreprises à raison des opérations ouvrant droit au bénéfice du crédit d'impôt sont déduites des bases de calcul de ce crédit d'impôt.

" } }, "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. L331-2", "@sens": "source", "@cidtexte": "LEGITEXT000006069414", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI.", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311640", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020502439", "@num": "1605 octies", "#text": "Code général des impôts, CGI. - art. 1605 octies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020502230", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020507475", "@num": "1609 sexdecies B", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303272", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303525", "@num": "217 duodecies", "#text": "Code général des impôts, CGI. - art. 217 duodecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303516", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303552", "@num": "220 F", "#text": "Code général des impôts, CGI. - art. 220 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303572", "@num": "220 W", "#text": "Code général des impôts, CGI. - art. 220 W", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303574", "@num": "220 X", "#text": "Code général des impôts, CGI. - art. 220 X", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020027130", "@num": "220 Z bis", "#text": "Code général des impôts, CGI. - art. 220 Z bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303960", "@num": "238 B", "#text": "Code général des impôts, CGI. - art. 238 B", "@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", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309403", "@num": "261 G", "#text": "Code général des impôts, CGI. - art. 261 G", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309472", "@num": "279", "#text": "Code général des impôts, CGI. - art. 279", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304369", "@num": "279 bis", "#text": "Code général des impôts, CGI. - art. 279 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302363", "@num": "39 sexies", "#text": "Code général des impôts, CGI. - art. 39 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315171", "@num": "L102", "#text": "Livre des procédures fiscales - art. L102", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315882", "@num": "L163", "#text": "Livre des procédures fiscales - art. L163", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390490", "@num": "L2251-4", "#text": "Code général des collectivités territoriales - art. L2251-4", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391778", "@num": "L3232-4", "#text": "Code général des collectivités territoriales - art. L3232-4", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392287", "@num": "L4211-1", "#text": "Code général des collectivités territoriales - art. L4211-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417248", "@num": "131-10", "#text": "Code pénal - art. 131-10", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006445296", "@num": "1999", "#text": "Code civil - art. 1999", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006450100", "@num": "2455", "#text": "Code civil - art. 2455", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006574931", "@num": "40", "#text": "Code de procédure pénale - art. 40", "@sens": "source", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006575024", "@num": "56", "#text": "Code de procédure pénale - art. 56", "@sens": "source", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901195", "@num": "L1242-2", "#text": "Code du travail - art. L1242-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901235", "@num": "L1246-1", "#text": "Code du travail - art. L1246-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904880", "@num": "L8271-1", "#text": "Code du travail - art. L8271-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904883", "@num": "L8271-4", "#text": "Code du travail - art. L8271-4", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000020908868", "#text": "Code du cinéma et de l'image animée (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908527", "#text": "Code du cinéma et de l'image animée - Chapitre II : Contrôle des recettes d'exploitat... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908487", "#text": "Code du cinéma et de l'image animée - Chapitre II : Droits des créanciers privilégiés... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908323", "#text": "Code du cinéma et de l'image animée - Chapitre II : Délit de contrefaçon\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908749", "#text": "Code du cinéma et de l'image animée - Chapitre II : Dépôt du titre et immatriculation... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908517", "#text": "Code du cinéma et de l'image animée - Chapitre II : Exploitation sur les services de ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908451", "#text": "Code du cinéma et de l'image animée - Chapitre II : Financement en capital d'œuvres c... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908341", "#text": "Code du cinéma et de l'image animée - Chapitre II : Infractions aux dispositions rela... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908365", "#text": "Code du cinéma et de l'image animée - Chapitre II : Nature des sanctions administrati... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908849", "#text": "Code du cinéma et de l'image animée - Chapitre II : Organisation et fonctionnement\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908401", "#text": "Code du cinéma et de l'image animée - Chapitre II : Prérogatives et moyens d'interven... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908695", "#text": "Code du cinéma et de l'image animée - Chapitre II : Secteur de l'exploitation cinémat... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908443", "#text": "Code du cinéma et de l'image animée - Chapitre III : Déductions fiscales et réduction... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908393", "#text": "Code du cinéma et de l'image animée - Chapitre III : Echanges d'informations\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908513", "#text": "Code du cinéma et de l'image animée - Chapitre III : Exploitation sur les services de... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908333", "#text": "Code du cinéma et de l'image animée - Chapitre III : Infractions concernant les recet... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908743", "#text": "Code du cinéma et de l'image animée - Chapitre III : Inscription et publication des a... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908583", "#text": "Code du cinéma et de l'image animée - Chapitre III : Rapports entre exploitants d'éta... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908843", "#text": "Code du cinéma et de l'image animée - Chapitre III : Recrutement et statut des agents... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908383", "#text": "Code du cinéma et de l'image animée - Chapitre IV : Constatation des manquements et d... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908509", "#text": "Code du cinéma et de l'image animée - Chapitre IV : Dispositions communes\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908351", "#text": "Code du cinéma et de l'image animée - Chapitre IV : Dispositions diverses\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908839", "#text": "Code du cinéma et de l'image animée - Chapitre IV : Dispositions financières et compt... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908556", "#text": "Code du cinéma et de l'image animée - Chapitre IV : Organisation de certaines séances... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908729", "#text": "Code du cinéma et de l'image animée - Chapitre IV : Privilège et réalisation du nanti... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908435", "#text": "Code du cinéma et de l'image animée - Chapitre IV : Taxe sur la valeur ajoutée\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908369", "#text": "Code du cinéma et de l'image animée - Chapitre Ier : Champ d'application\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908407", "#text": "Code du cinéma et de l'image animée - Chapitre Ier : Compétence des agents de contrôle\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908461", "#text": "Code du cinéma et de l'image animée - Chapitre Ier : Crédits d'impôt\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908345", "#text": "Code du cinéma et de l'image animée - Chapitre Ier : Dispositions générales\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908493", "#text": "Code du cinéma et de l'image animée - Chapitre Ier : Dispositions générales\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908533", "#text": "Code du cinéma et de l'image animée - Chapitre Ier : Déclaration d'activité des édite... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908521", "#text": "Code du cinéma et de l'image animée - Chapitre Ier : Exploitation sous forme de vidéo... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908327", "#text": "Code du cinéma et de l'image animée - Chapitre Ier : Infractions concernant les recet... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908755", "#text": "Code du cinéma et de l'image animée - Chapitre Ier : Principes généraux\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908860", "#text": "Code du cinéma et de l'image animée - Chapitre Ier : Statut et missions\r\n\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908701", "#text": "Code du cinéma et de l'image animée - Chapitre Ier : Visa d'exploitation cinématograp... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908719", "#text": "Code du cinéma et de l'image animée - Chapitre V : Attributions et rémunération du co... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908833", "#text": "Code du cinéma et de l'image animée - Chapitre V : Impositions affectées au Centre na... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908375", "#text": "Code du cinéma et de l'image animée - Chapitre V : Secret professionnel\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908425", "#text": "Code du cinéma et de l'image animée - Chapitre V : Taxe professionnelle\r\n\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908713", "#text": "Code du cinéma et de l'image animée - Chapitre VI : Communication de renseignements r... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908419", "#text": "Code du cinéma et de l'image animée - Chapitre VI : Dispositions diverses\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908769", "#text": "Code du cinéma et de l'image animée - Chapitre VI : Taxes, prélèvements et autres pro... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908315", "#text": "Code du cinéma et de l'image animée - Chapitre unique (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908501", "#text": "Code du cinéma et de l'image animée - Chapitre unique : Obligation de dépôt légal\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908471", "#text": "Code du cinéma et de l'image animée - Chapitre unique : Subventions aux exploitants d... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908705", "#text": "Code du cinéma et de l'image animée - Livre II : Professions et activités (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908497", "#text": "Code du cinéma et de l'image animée - Livre III : Financement et fiscalité (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908411", "#text": "Code du cinéma et de l'image animée - Livre IV : Contrôles et sanctions (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908864", "#text": "Code du cinéma et de l'image animée - Livre Ier : Organisation administrative\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908319", "#text": "Code du cinéma et de l'image animée - Livre V : Dispositions relatives à l'outre-mer (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908866", "#text": "Code du cinéma et de l'image animée - Partie législative (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908691", "#text": "Code du cinéma et de l'image animée - Section 1 : Autorisation d'exercice de la profe... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908581", "#text": "Code du cinéma et de l'image animée - Section 1 : Médiateur du cinéma\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908567", "#text": "Code du cinéma et de l'image animée - Section 2 : Concession des droits de représenta... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908681", "#text": "Code du cinéma et de l'image animée - Section 2 : Implantation et construction des ét... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908663", "#text": "Code du cinéma et de l'image animée - Section 3 : Homologation des établissements de ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908650", "#text": "Code du cinéma et de l'image animée - Section 4 : Déplacement de séances de spectacle... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908641", "#text": "Code du cinéma et de l'image animée - Section 5 : Groupements, ententes et engagement... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908610", "#text": "Code du cinéma et de l'image animée - Section 6 : Formules d'accès au cinéma\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908587", "#text": "Code du cinéma et de l'image animée - Section 7 : Contrôle des recettes d'exploitatio... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908473", "#text": "Code du cinéma et de l'image animée - Titre II : Aides des collectivités territoriales (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908535", "#text": "Code du cinéma et de l'image animée - Titre II : Edition vidéographique (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908757", "#text": "Code du cinéma et de l'image animée - Titre II : Registres du cinéma et de l'audiovisuel (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908371", "#text": "Code du cinéma et de l'image animée - Titre II : Sanctions administratives (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908523", "#text": "Code du cinéma et de l'image animée - Titre III : Chronologie de l'exploitation des o... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908347", "#text": "Code du cinéma et de l'image animée - Titre III : Dispositions pénales (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908463", "#text": "Code du cinéma et de l'image animée - Titre III : Incitations fiscales (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908329", "#text": "Code du cinéma et de l'image animée - Titre IV : Actions en justice (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908495", "#text": "Code du cinéma et de l'image animée - Titre Ier : Aides du Centre national du cinéma ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908862", "#text": "Code du cinéma et de l'image animée - Titre Ier : Centre national du cinéma et de l'i... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908703", "#text": "Code du cinéma et de l'image animée - Titre Ier : Exercice des professions et activit... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908409", "#text": "Code du cinéma et de l'image animée - Titre Ier : Procédures de contrôle (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908317", "#text": "Code du cinéma et de l'image animée - Titre unique (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020903242", "@typelien": "CREE" }, { "@id": "LEGISCTA000020908477", "#text": "Code du cinéma et de l'image animée - Chapitre III : Aides à la production des œuvres... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020908357", "#text": "Code du cinéma et de l'image animée - Chapitre III : Décisions de sanction\r\n (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020908831", "#text": "Code du cinéma et de l'image animée - Section 1 : Taxe sur le prix des entrées aux sé... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020908819", "#text": "Code du cinéma et de l'image animée - Section 2 : Taxe sur les éditeurs et distribute... (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020908801", "#text": "Code du cinéma et de l'image animée - Section 3 : Cotisations professionnelles\r\n (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020908795", "#text": "Code du cinéma et de l'image animée - Section 4 : Recouvrement et contrôle\r\n (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020908503", "#text": "Code du cinéma et de l'image animée - Titre IM : Dispositions diverses (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908858", "@num": "L111-1", "#text": "Code du cinéma et de l'image animée - art. L111-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908855", "@num": "L111-2", "#text": "Code du cinéma et de l'image animée - art. L111-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908851", "@num": "L111-3", "#text": "Code du cinéma et de l'image animée - art. L111-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908847", "@num": "L112-1", "#text": "Code du cinéma et de l'image animée - art. L112-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908845", "@num": "L112-2", "#text": "Code du cinéma et de l'image animée - art. L112-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908841", "@num": "L113-1", "#text": "Code du cinéma et de l'image animée - art. L113-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908837", "@num": "L114-1", "#text": "Code du cinéma et de l'image animée - art. L114-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908835", "@num": "L114-2", "#text": "Code du cinéma et de l'image animée - art. L114-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908829", "@num": "L115-1", "#text": "Code du cinéma et de l'image animée - art. L115-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908809", "@num": "L115-10", "#text": "Code du cinéma et de l'image animée - art. L115-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908807", "@num": "L115-11", "#text": "Code du cinéma et de l'image animée - art. L115-11 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908805", "@num": "L115-12", "#text": "Code du cinéma et de l'image animée - art. L115-12 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908803", "@num": "L115-13", "#text": "Code du cinéma et de l'image animée - art. L115-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908799", "@num": "L115-14", "#text": "Code du cinéma et de l'image animée - art. L115-14 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908797", "@num": "L115-15", "#text": "Code du cinéma et de l'image animée - art. L115-15 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908793", "@num": "L115-16", "#text": "Code du cinéma et de l'image animée - art. L115-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908791", "@num": "L115-17", "#text": "Code du cinéma et de l'image animée - art. L115-17 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908789", "@num": "L115-18", "#text": "Code du cinéma et de l'image animée - art. L115-18 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908787", "@num": "L115-19", "#text": "Code du cinéma et de l'image animée - art. L115-19 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908827", "@num": "L115-2", "#text": "Code du cinéma et de l'image animée - art. L115-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908785", "@num": "L115-20", "#text": "Code du cinéma et de l'image animée - art. L115-20 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908783", "@num": "L115-21", "#text": "Code du cinéma et de l'image animée - art. L115-21 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908781", "@num": "L115-22", "#text": "Code du cinéma et de l'image animée - art. L115-22 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908779", "@num": "L115-23", "#text": "Code du cinéma et de l'image animée - art. L115-23 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908777", "@num": "L115-24", "#text": "Code du cinéma et de l'image animée - art. L115-24 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908775", "@num": "L115-25", "#text": "Code du cinéma et de l'image animée - art. L115-25 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908773", "@num": "L115-26", "#text": "Code du cinéma et de l'image animée - art. L115-26 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908771", "@num": "L115-27", "#text": "Code du cinéma et de l'image animée - art. L115-27 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908825", "@num": "L115-3", "#text": "Code du cinéma et de l'image animée - art. L115-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908823", "@num": "L115-4", "#text": "Code du cinéma et de l'image animée - art. L115-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908821", "@num": "L115-5", "#text": "Code du cinéma et de l'image animée - art. L115-5 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908817", "@num": "L115-6", "#text": "Code du cinéma et de l'image animée - art. L115-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908815", "@num": "L115-7", "#text": "Code du cinéma et de l'image animée - art. L115-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908813", "@num": "L115-8", "#text": "Code du cinéma et de l'image animée - art. L115-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908811", "@num": "L115-9", "#text": "Code du cinéma et de l'image animée - art. L115-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908767", "@num": "L116-1", "#text": "Code du cinéma et de l'image animée - art. L116-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908765", "@num": "L116-2", "#text": "Code du cinéma et de l'image animée - art. L116-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908763", "@num": "L116-3", "#text": "Code du cinéma et de l'image animée - art. L116-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908761", "@num": "L116-4", "#text": "Code du cinéma et de l'image animée - art. L116-4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908759", "@num": "L116-5", "#text": "Code du cinéma et de l'image animée - art. L116-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908753", "@num": "L121-1", "#text": "Code du cinéma et de l'image animée - art. L121-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908751", "@num": "L121-2", "#text": "Code du cinéma et de l'image animée - art. L121-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908747", "@num": "L122-1", "#text": "Code du cinéma et de l'image animée - art. L122-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908745", "@num": "L122-2", "#text": "Code du cinéma et de l'image animée - art. L122-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908741", "@num": "L123-1", "#text": "Code du cinéma et de l'image animée - art. L123-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908739", "@num": "L123-2", "#text": "Code du cinéma et de l'image animée - art. L123-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908737", "@num": "L123-3", "#text": "Code du cinéma et de l'image animée - art. L123-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908735", "@num": "L123-4", "#text": "Code du cinéma et de l'image animée - art. L123-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908733", "@num": "L123-5", "#text": "Code du cinéma et de l'image animée - art. L123-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908731", "@num": "L123-6", "#text": "Code du cinéma et de l'image animée - art. L123-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908727", "@num": "L124-1", "#text": "Code du cinéma et de l'image animée - art. L124-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908725", "@num": "L124-2", "#text": "Code du cinéma et de l'image animée - art. L124-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908723", "@num": "L124-3", "#text": "Code du cinéma et de l'image animée - art. L124-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908721", "@num": "L124-4", "#text": "Code du cinéma et de l'image animée - art. L124-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908717", "@num": "L125-1", "#text": "Code du cinéma et de l'image animée - art. L125-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908715", "@num": "L125-2", "#text": "Code du cinéma et de l'image animée - art. L125-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908711", "@num": "L126-1", "#text": "Code du cinéma et de l'image animée - art. L126-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908709", "@num": "L126-2", "#text": "Code du cinéma et de l'image animée - art. L126-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908707", "@num": "L126-3", "#text": "Code du cinéma et de l'image animée - art. L126-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908699", "@num": "L211-1", "#text": "Code du cinéma et de l'image animée - art. L211-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908697", "@num": "L211-2", "#text": "Code du cinéma et de l'image animée - art. L211-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908693", "@num": "L212-1", "#text": "Code du cinéma et de l'image animée - art. L212-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908671", "@num": "L212-10", "#text": "Code du cinéma et de l'image animée - art. L212-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908669", "@num": "L212-11", "#text": "Code du cinéma et de l'image animée - art. L212-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908667", "@num": "L212-12", "#text": "Code du cinéma et de l'image animée - art. L212-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908665", "@num": "L212-13", "#text": "Code du cinéma et de l'image animée - art. L212-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908661", "@num": "L212-14", "#text": "Code du cinéma et de l'image animée - art. L212-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908659", "@num": "L212-15", "#text": "Code du cinéma et de l'image animée - art. L212-15 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908657", "@num": "L212-16", "#text": "Code du cinéma et de l'image animée - art. L212-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908655", "@num": "L212-17", "#text": "Code du cinéma et de l'image animée - art. L212-17 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908645", "@num": "L212-18", "#text": "Code du cinéma et de l'image animée - art. L212-18 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908634", "@num": "L212-19", "#text": "Code du cinéma et de l'image animée - art. L212-19 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908689", "@num": "L212-2", "#text": "Code du cinéma et de l'image animée - art. L212-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908623", "@num": "L212-20", "#text": "Code du cinéma et de l'image animée - art. L212-20 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908613", "@num": "L212-21", "#text": "Code du cinéma et de l'image animée - art. L212-21 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908607", "@num": "L212-22", "#text": "Code du cinéma et de l'image animée - art. L212-22 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908601", "@num": "L212-23", "#text": "Code du cinéma et de l'image animée - art. L212-23 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908595", "@num": "L212-24", "#text": "Code du cinéma et de l'image animée - art. L212-24 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908593", "@num": "L212-25", "#text": "Code du cinéma et de l'image animée - art. L212-25 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908585", "@num": "L212-26", "#text": "Code du cinéma et de l'image animée - art. L212-26 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908687", "@num": "L212-3", "#text": "Code du cinéma et de l'image animée - art. L212-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908685", "@num": "L212-4", "#text": "Code du cinéma et de l'image animée - art. L212-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908683", "@num": "L212-5", "#text": "Code du cinéma et de l'image animée - art. L212-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908679", "@num": "L212-6", "#text": "Code du cinéma et de l'image animée - art. L212-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908677", "@num": "L212-7", "#text": "Code du cinéma et de l'image animée - art. L212-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908675", "@num": "L212-8", "#text": "Code du cinéma et de l'image animée - art. L212-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908673", "@num": "L212-9", "#text": "Code du cinéma et de l'image animée - art. L212-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908578", "@num": "L213-1", "#text": "Code du cinéma et de l'image animée - art. L213-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908573", "@num": "L213-2", "#text": "Code du cinéma et de l'image animée - art. L213-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908570", "@num": "L213-3", "#text": "Code du cinéma et de l'image animée - art. L213-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908564", "@num": "L213-4", "#text": "Code du cinéma et de l'image animée - art. L213-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908561", "@num": "L213-5", "#text": "Code du cinéma et de l'image animée - art. L213-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908558", "@num": "L213-6", "#text": "Code du cinéma et de l'image animée - art. L213-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908554", "@num": "L214-1", "#text": "Code du cinéma et de l'image animée - art. L214-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908552", "@num": "L214-2", "#text": "Code du cinéma et de l'image animée - art. L214-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908549", "@num": "L214-3", "#text": "Code du cinéma et de l'image animée - art. L214-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908547", "@num": "L214-4", "#text": "Code du cinéma et de l'image animée - art. L214-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908545", "@num": "L214-5", "#text": "Code du cinéma et de l'image animée - art. L214-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908543", "@num": "L214-6", "#text": "Code du cinéma et de l'image animée - art. L214-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908541", "@num": "L214-7", "#text": "Code du cinéma et de l'image animée - art. L214-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908539", "@num": "L214-8", "#text": "Code du cinéma et de l'image animée - art. L214-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908537", "@num": "L214-9", "#text": "Code du cinéma et de l'image animée - art. L214-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908531", "@num": "L221-1", "#text": "Code du cinéma et de l'image animée - art. L221-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908529", "@num": "L221-2", "#text": "Code du cinéma et de l'image animée - art. L221-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908525", "@num": "L222-1", "#text": "Code du cinéma et de l'image animée - art. L222-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908519", "@num": "L231-1", "#text": "Code du cinéma et de l'image animée - art. L231-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908515", "@num": "L232-1", "#text": "Code du cinéma et de l'image animée - art. L232-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908511", "@num": "L233-1", "#text": "Code du cinéma et de l'image animée - art. L233-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908507", "@num": "L234-1", "#text": "Code du cinéma et de l'image animée - art. L234-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908505", "@num": "L234-2", "#text": "Code du cinéma et de l'image animée - art. L234-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908499", "@num": "L241-1", "#text": "Code du cinéma et de l'image animée - art. L241-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908491", "@num": "L311-1", "#text": "Code du cinéma et de l'image animée - art. L311-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908489", "@num": "L311-2", "#text": "Code du cinéma et de l'image animée - art. L311-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908485", "@num": "L312-1", "#text": "Code du cinéma et de l'image animée - art. L312-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908483", "@num": "L312-2", "#text": "Code du cinéma et de l'image animée - art. L312-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908481", "@num": "L312-3", "#text": "Code du cinéma et de l'image animée - art. L312-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908479", "@num": "L312-4", "#text": "Code du cinéma et de l'image animée - art. L312-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908475", "@num": "L313-1", "#text": "Code du cinéma et de l'image animée - art. 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. L321-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908459", "@num": "L331-1", "#text": "Code du cinéma et de l'image animée - art. L331-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908457", "@num": "L331-2", "#text": "Code du cinéma et de l'image animée - art. L331-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908455", "@num": "L331-3", "#text": "Code du cinéma et de l'image animée - art. L331-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908453", "@num": "L331-4", "#text": "Code du cinéma et de l'image animée - art. L331-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@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": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@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": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@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": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908441", "@num": "L333-1", "#text": "Code du cinéma et de l'image animée - art. L333-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908439", "@num": "L333-2", "#text": "Code du cinéma et de l'image animée - art. L333-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908437", "@num": "L333-3", "#text": "Code du cinéma et de l'image animée - art. L333-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908433", "@num": "L334-1", "#text": "Code du cinéma et de l'image animée - art. L334-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908431", "@num": "L334-2", "#text": "Code du cinéma et de l'image animée - art. L334-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908429", "@num": "L334-3", "#text": "Code du cinéma et de l'image animée - art. L334-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908427", "@num": "L334-4", "#text": "Code du cinéma et de l'image animée - art. L334-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908423", "@num": "L335-1", "#text": "Code du cinéma et de l'image animée - art. L335-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908421", "@num": "L335-2", "#text": "Code du cinéma et de l'image animée - art. L335-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908417", "@num": "L336-1", "#text": "Code du cinéma et de l'image animée - art. L336-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908415", "@num": "L336-2", "#text": "Code du cinéma et de l'image animée - art. L336-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908413", "@num": "L336-3", "#text": "Code du cinéma et de l'image animée - art. L336-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908405", "@num": "L411-1", "#text": "Code du cinéma et de l'image animée - art. L411-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908403", "@num": "L411-2", "#text": "Code du cinéma et de l'image animée - art. L411-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908399", "@num": "L412-1", "#text": "Code du cinéma et de l'image animée - art. L412-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908397", "@num": "L412-2", "#text": "Code du cinéma et de l'image animée - art. L412-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908395", "@num": "L412-3", "#text": "Code du cinéma et de l'image animée - art. L412-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908391", "@num": "L413-1", "#text": "Code du cinéma et de l'image animée - art. L413-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908389", "@num": "L413-2", "#text": "Code du cinéma et de l'image animée - art. L413-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908387", "@num": "L413-3", "#text": "Code du cinéma et de l'image animée - art. L413-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908385", "@num": "L413-4", "#text": "Code du cinéma et de l'image animée - art. L413-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908381", "@num": "L414-1", "#text": "Code du cinéma et de l'image animée - art. L414-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908379", "@num": "L414-2", "#text": "Code du cinéma et de l'image animée - art. L414-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908377", "@num": "L414-3", "#text": "Code du cinéma et de l'image animée - art. L414-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908373", "@num": "L415-1", "#text": "Code du cinéma et de l'image animée - art. L415-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908367", "@num": "L421-1", "#text": "Code du cinéma et de l'image animée - art. L421-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908363", "@num": "L422-1", "#text": "Code du cinéma et de l'image animée - art. L422-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908361", "@num": "L422-2", "#text": "Code du cinéma et de l'image animée - art. L422-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908359", "@num": "L422-3", "#text": "Code du cinéma et de l'image animée - art. L422-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908355", "@num": "L423-1", "#text": "Code du cinéma et de l'image animée - art. L423-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908353", "@num": "L423-2", "#text": "Code du cinéma et de l'image animée - art. L423-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908349", "@num": "L424-1", "#text": "Code du cinéma et de l'image animée - art. L424-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908343", "@num": "L431-1", "#text": "Code du cinéma et de l'image animée - art. L431-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908339", "@num": "L432-1", "#text": "Code du cinéma et de l'image animée - art. L432-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908337", "@num": "L432-2", "#text": "Code du cinéma et de l'image animée - art. 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
" } }, "LEGIARTI000020967978": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "220 terdecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2009-07-26" } }, "META_COMMUN": { "ID": "LEGIARTI000020967978", "URL": "article/LEGI/ARTI/00/00/20/96/79/LEGIARTI000020967978.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030254519", "@num": "32", "#text": "Loi n° 98-468 du 17 juin 1998 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000556901", "@nortexte": "JUSX9700090L", "@numtexte": "98-468", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-17" }, { "@id": "LEGITEXT000018892115", "#text": "Arrêté du 29 mai 2008 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885530", "@nortexte": "ECEZ0812795A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892124", "@num": "4", "#text": "Arrêté du 29 mai 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885530", "@nortexte": "ECEZ0812795A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892126", "@num": "5", "#text": "Arrêté du 29 mai 2008 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885530", "@nortexte": "ECEZ0812795A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892093", "@num": "1", "#text": "Décret n°2008-508 du 29 mai 2008 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885487", "@nortexte": "ECEZ0812790D", "@numtexte": "2008-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892080", "@num": "3", "#text": "Décret n°2008-508 du 29 mai 2008 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885487", "@nortexte": "ECEZ0812790D", "@numtexte": "2008-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892075", "@num": "4", "#text": "Décret n°2008-508 du 29 mai 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885487", "@nortexte": "ECEZ0812790D", "@numtexte": "2008-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892077", "@num": "5", "#text": "Décret n°2008-508 du 29 mai 2008 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885487", "@nortexte": "ECEZ0812790D", "@numtexte": "2008-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892089", "@num": "6", "#text": "Décret n°2008-508 du 29 mai 2008 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885487", "@nortexte": "ECEZ0812790D", "@numtexte": "2008-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892082", "@num": "7", "#text": "Décret n°2008-508 du 29 mai 2008 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885487", "@nortexte": "ECEZ0812790D", "@numtexte": "2008-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892085", "@num": "8", "#text": "Décret n°2008-508 du 29 mai 2008 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885487", "@nortexte": "ECEZ0812790D", "@numtexte": "2008-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000020901852", "@num": "3", "#text": "Ordonnance n°2009-901\r\n du 24 juillet 2009 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGITEXT000030776074", "#text": "DÉCRET n°2015-722 du 23 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030775300", "@nortexte": "MCCK1500627D", "@numtexte": "2015-722", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-23" }, { "@id": "LEGIARTI000031286543", "@num": "2", "#text": "DÉCRET n°2015-1251 du 7 octobre 2015 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031285652", "@nortexte": "INTD1516378D", "@numtexte": "2015-1251", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-07" }, { "@id": "LEGIARTI000031286537", "@num": "6", "#text": "DÉCRET n°2015-1251 du 7 octobre 2015 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031285652", "@nortexte": "INTD1516378D", "@numtexte": "2015-1251", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-07" }, { "@id": "LEGIARTI000033205252", "@num": "101", "#text": "LOI n°2016-1321 du 7 octobre 2016 - art. 101", "@sens": "cible", "@cidtexte": "JORFTEXT000033202746", "@nortexte": "ECFI1524250L", "@numtexte": "2016-1321", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-10-07" }, { "@id": "LEGITEXT000035436087", "#text": "Décret n°2017-1281 du 9 août 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035409761", "@nortexte": "ECOI1718207D", "@numtexte": "2017-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-09" }, { "@id": "LEGIARTI000038655012", "@num": "Annexe 1", "#text": "Arrêté du 5 février 2019 - art. Annexe 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038108956", "@nortexte": "MICB1903285A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-02-05" }, { "@id": "LEGIARTI000047909655", "#text": "Arrêté du 20 mai 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043518889", "@nortexte": "MICB2114330A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-20" }, { "@id": "LEGITEXT000046511777", "#text": "Décret n°2022-1392 du 19 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046510851", "@nortexte": "MICK2206328D", "@numtexte": "2022-1392", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-19" }, { "@id": "LEGIARTI000047908037", "@num": "2", "#text": "Arrêté du 24 juillet 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047903743", "@nortexte": "MICB2319449A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-24" }, { "@id": "LEGIARTI000051173357", "@num": "104", "#text": "LOI n°2025-127 du 14 février 2025 - art. 104", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000006278881", "@num": "L113-1", "#text": "Code de la propriété intellectuelle - art. L113-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069414", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018891019", "@num": "46 quater-0 YZG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YZG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018891010", "@num": "46 quater-0 YZI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YZI (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303947", "@num": "244 quater S", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater S (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033207374", "@num": "L321-8", "#text": "Code de la sécurité intérieure - art. L321-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025503132", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048224411", "@num": "120-1", "#text": "Code du cinéma et de l'image animée - art. 120-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030777600", "@num": "A331-27", "#text": "Code du cinéma et de l'image animée - art. A331-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232350", "@num": "D331-19", "#text": "Code du cinéma et de l'image animée - art. D331-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232352", "@num": "D331-20", "#text": "Code du cinéma et de l'image animée - art. D331-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232354", "@num": "D331-21", "#text": "Code du cinéma et de l'image animée - art. D331-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046513283", "@num": "D331-22", "#text": "Code du cinéma et de l'image animée - art. D331-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046513267", "@num": "D331-25", "#text": "Code du cinéma et de l'image animée - art. D331-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232370", "@num": "D331-26", "#text": "Code du cinéma et de l'image animée - art. D331-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043529657", "@num": "D331-31", "#text": "Code du cinéma et de l'image animée - art. D331-31 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232384", "@num": "D331-32", "#text": "Code du cinéma et de l'image animée - art. D331-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232392", "@num": "D331-35", "#text": "Code du cinéma et de l'image animée - art. D331-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044259067", "@num": "L111-3", "#text": "Code du cinéma et de l'image animée - art. L111-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908455", "@num": "L331-3", "#text": "Code du cinéma et de l'image animée - art. L331-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447989", "@num": "220 X", "#text": "Code général des impôts, CGI. - art. 220 X (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194928", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302397", "@num": "44 sexies", "#text": "Code général des impôts, CGI. - art. 44 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179683", "@num": "46 quater-0 YZH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025918913", "@fin": "2999-01-01", "#text": "9° Crédit d'impôt en faveur des créateurs de jeux vidéo", "@debut": "2009-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162532", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000018032883", "@fin": "2008-04-03", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619728", "@fin": "2009-07-26", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020967978", "@fin": "2010-05-01", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2009-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201128", "@fin": "2011-01-01", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381817", "@fin": "2011-12-30", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025070875", "@fin": "2012-05-07", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842283", "@fin": "2014-01-01", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447979", "@fin": "2014-05-30", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029041983", "@fin": "2015-06-26", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030777241", "@fin": "2017-01-01", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2015-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033813155", "@fin": "2017-12-30", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2017-08-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364010", "@fin": "2018-12-31", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037991299", "@fin": "2022-01-01", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044989629", "@fin": "2024-01-01", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048846098", "@fin": "2024-07-01", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049114845", "@fin": "2025-02-16", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2024-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051200882", "@fin": "2999-01-01", "@num": "220 terdecies", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les entreprises de création de jeux vidéo soumises à l'impôt sur les sociétés ou exonérées en application des articles 44 sexies, 44 sexies A, 44 septies, 44 octies, 44 octies A, 44 decies, 44 undecies et 44 duodecies peuvent bénéficier d'un crédit d'impôt au titre des dépenses mentionnées au IV qu'elles exposent en vue de la création de jeux vidéo agréés.

Le bénéfice du crédit d'impôt est subordonné au respect, par les entreprises de création de jeux vidéo, de la législation sociale en vigueur.

II.-Est considéré comme un jeu vidéo tout logiciel de loisir mis à la disposition du public sur un support physique ou en ligne intégrant des éléments de création artistique et technologique, proposant à un ou plusieurs utilisateurs une série d'interactions s'appuyant sur une trame scénarisée ou des situations simulées et se traduisant sous forme d'images animées, sonorisées ou non.

III.-1.-Les jeux vidéo ouvrant droit au bénéfice du crédit d'impôt doivent répondre aux conditions suivantes :

1° Avoir un coût de développement supérieur ou égal à 150 000 euros ;

2° Etre destinés à une commercialisation effective auprès du public ;

Le respect des conditions de création prévues aux 3° et 4° est vérifié au moyen d'un barème de points dont le contenu est fixé par décret.

IV.-1.-Pour la création d'un jeu vidéo déterminé, le crédit d'impôt calculé au titre de chaque année est égal à 20 % du montant total des dépenses suivantes, correspondant à des opérations effectuées en France, dans un autre Etat membre de la Communauté européenne, ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention fiscale contenant une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale, dès lors qu'elles entrent dans la détermination du résultat imposable :

2.-Les dépenses mentionnées au 1 ouvrent droit au bénéfice du crédit d'impôt à compter de la date de réception par le président du Centre national du cinéma et de l'image animée d'une demande d'agrément provisoire. Cet agrément est délivré après sélection par un comité d'experts chargé de vérifier que le jeu vidéo remplit les conditions prévues au III.

V.-Les subventions publiques reçues par les entreprises à raison des opérations ouvrant droit au bénéfice du crédit d'impôt sont déduites des bases de calcul de ce crédit d'impôt.

VI.-Le crédit d'impôt est plafonné pour chaque entreprise à 3 millions d'euros par exercice. Lorsque l'exercice est d'une durée inférieure ou supérieure à douze mois, le montant du plafond est diminué ou augmenté dans les mêmes proportions que la durée de l'exercice.

VII.-Les conditions d'application du présent article, notamment celles relatives à la délivrance de l'agrément provisoire et aux obligations déclaratives incombant aux entreprises, sont fixées par décret.

" } }, "LEGIARTI000021645240": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "220 X", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021645240", "URL": "article/LEGI/ARTI/00/00/21/64/52/LEGIARTI000021645240.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": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000021580149", "@num": "63", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 63", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000044259067", "@num": "L111-3", "#text": "Code du cinéma et de l'image animée - art. L111-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908455", "@num": "L331-3", "#text": "Code du cinéma et de l'image animée - art. L331-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030777241", "@num": "220 terdecies", "#text": "Code général des impôts, CGI. - art. 220 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179683", "@num": "46 quater-0 YZH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652138", "@num": "L313-23", "#text": "Code monétaire et financier - art. L313-23", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162532", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000006303574", "@fin": "2008-01-01", "@num": "220 X", "@etat": "MODIFIE", "@debut": "2007-03-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018032867", "@fin": "2010-01-01", "@num": "220 X", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645240", "@fin": "2014-01-01", "@num": "220 X", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028447989", "@fin": "2999-01-01", "@num": "220 X", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le crédit d'impôt défini à l'article 220 terdecies est imputé sur l'impôt sur les sociétés dû par l'entreprise au titre de l'exercice au cours duquel l'entreprise a exposé les dépenses. Si le montant du crédit d'impôt excède l'impôt dû au titre de cet exercice, l'excédent est restitué.L'excédent de crédit d'impôt constitue au profit de l'entreprise une créance sur l'Etat d'un montant égal. Cette créance est inaliénable et incessible, sauf dans les conditions prévues par les articles L. 313-23 à L. 313-35 du code monétaire et financier. En cas de non-obtention de l'agrément définitif dans un délai de trente-six mois à compter de l'agrément provisoire, l'entreprise doit reverser le crédit d'impôt dont elle a bénéficié. Les conditions d'application du présent article, notamment celles relatives à la délivrance de l'agrément définitif, sont fixées par décret.

" } }, "LEGIARTI000022201128": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "220 terdecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022201128", "URL": "article/LEGI/ARTI/00/00/22/20/11/LEGIARTI000022201128.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 3, 2e alinéa de l'ordonnance n° 2009-901 du 24 juillet 2009.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030254519", "@num": "32", "#text": "Loi n° 98-468 du 17 juin 1998 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000556901", "@nortexte": "JUSX9700090L", "@numtexte": "98-468", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-17" }, { "@id": "LEGITEXT000018892115", "#text": "Arrêté du 29 mai 2008 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885530", "@nortexte": "ECEZ0812795A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892124", "@num": "4", "#text": "Arrêté du 29 mai 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885530", "@nortexte": "ECEZ0812795A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892126", "@num": "5", "#text": "Arrêté du 29 mai 2008 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885530", "@nortexte": "ECEZ0812795A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892093", "@num": "1", "#text": "Décret n°2008-508 du 29 mai 2008 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885487", "@nortexte": "ECEZ0812790D", "@numtexte": "2008-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892080", "@num": "3", "#text": "Décret n°2008-508 du 29 mai 2008 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885487", "@nortexte": "ECEZ0812790D", "@numtexte": "2008-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892075", "@num": "4", "#text": "Décret n°2008-508 du 29 mai 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885487", "@nortexte": "ECEZ0812790D", "@numtexte": "2008-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892077", "@num": "5", "#text": "Décret n°2008-508 du 29 mai 2008 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885487", "@nortexte": "ECEZ0812790D", "@numtexte": "2008-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892089", "@num": "6", "#text": "Décret n°2008-508 du 29 mai 2008 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885487", "@nortexte": "ECEZ0812790D", "@numtexte": "2008-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892082", "@num": "7", "#text": "Décret n°2008-508 du 29 mai 2008 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885487", "@nortexte": "ECEZ0812790D", "@numtexte": "2008-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-29" }, { "@id": "LEGIARTI000018892085", "@num": "8", "#text": "Décret n°2008-508 du 29 mai 2008 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885487", "@nortexte": "ECEZ0812790D", "@numtexte": "2008-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-29" }, { "@id": "LEGITEXT000030776074", "#text": "DÉCRET n°2015-722 du 23 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030775300", "@nortexte": "MCCK1500627D", "@numtexte": "2015-722", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-23" }, { "@id": "LEGIARTI000031286543", "@num": "2", "#text": "DÉCRET n°2015-1251 du 7 octobre 2015 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031285652", "@nortexte": "INTD1516378D", "@numtexte": "2015-1251", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-07" }, { "@id": "LEGIARTI000031286537", "@num": "6", "#text": "DÉCRET n°2015-1251 du 7 octobre 2015 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031285652", "@nortexte": "INTD1516378D", "@numtexte": "2015-1251", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-07" }, { "@id": "LEGIARTI000033205252", "@num": "101", "#text": "LOI n°2016-1321 du 7 octobre 2016 - art. 101", "@sens": "cible", "@cidtexte": "JORFTEXT000033202746", "@nortexte": "ECFI1524250L", "@numtexte": "2016-1321", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-10-07" }, { "@id": "LEGITEXT000035436087", "#text": "Décret n°2017-1281 du 9 août 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035409761", "@nortexte": "ECOI1718207D", "@numtexte": "2017-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-09" }, { "@id": "LEGIARTI000038655012", "@num": "Annexe 1", "#text": "Arrêté du 5 février 2019 - art. Annexe 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038108956", "@nortexte": "MICB1903285A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-02-05" }, { "@id": "LEGIARTI000047909655", "#text": "Arrêté du 20 mai 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043518889", "@nortexte": "MICB2114330A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-20" }, { "@id": "LEGITEXT000046511777", "#text": "Décret n°2022-1392 du 19 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046510851", "@nortexte": "MICK2206328D", "@numtexte": "2022-1392", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-19" }, { "@id": "LEGIARTI000047908037", "@num": "2", "#text": "Arrêté du 24 juillet 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047903743", "@nortexte": "MICB2319449A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-24" }, { "@id": "LEGIARTI000051173357", "@num": "104", "#text": "LOI n°2025-127 du 14 février 2025 - art. 104", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000006278881", "@num": "L113-1", "#text": "Code de la propriété intellectuelle - art. L113-1", "@sens": "source", "@cidtexte": "LEGITEXT000006069414", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018891019", "@num": "46 quater-0 YZG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YZG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018891010", "@num": "46 quater-0 YZI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YZI (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303947", "@num": "244 quater S", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater S (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033207374", "@num": "L321-8", "#text": "Code de la sécurité intérieure - art. L321-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025503132", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048224411", "@num": "120-1", "#text": "Code du cinéma et de l'image animée - art. 120-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030777600", "@num": "A331-27", "#text": "Code du cinéma et de l'image animée - art. A331-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232350", "@num": "D331-19", "#text": "Code du cinéma et de l'image animée - art. D331-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232352", "@num": "D331-20", "#text": "Code du cinéma et de l'image animée - art. D331-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232354", "@num": "D331-21", "#text": "Code du cinéma et de l'image animée - art. D331-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046513283", "@num": "D331-22", "#text": "Code du cinéma et de l'image animée - art. D331-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046513267", "@num": "D331-25", "#text": "Code du cinéma et de l'image animée - art. D331-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232370", "@num": "D331-26", "#text": "Code du cinéma et de l'image animée - art. D331-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043529657", "@num": "D331-31", "#text": "Code du cinéma et de l'image animée - art. D331-31 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232384", "@num": "D331-32", "#text": "Code du cinéma et de l'image animée - art. D331-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232392", "@num": "D331-35", "#text": "Code du cinéma et de l'image animée - art. D331-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044259067", "@num": "L111-3", "#text": "Code du cinéma et de l'image animée - art. L111-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908455", "@num": "L331-3", "#text": "Code du cinéma et de l'image animée - art. L331-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447989", "@num": "220 X", "#text": "Code général des impôts, CGI. - art. 220 X (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194928", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302397", "@num": "44 sexies", "#text": "Code général des impôts, CGI. - art. 44 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179683", "@num": "46 quater-0 YZH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025918913", "@fin": "2999-01-01", "#text": "9° Crédit d'impôt en faveur des créateurs de jeux vidéo", "@debut": "2009-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162532", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000018032883", "@fin": "2008-04-03", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619728", "@fin": "2009-07-26", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020967978", "@fin": "2010-05-01", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2009-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201128", "@fin": "2011-01-01", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381817", "@fin": "2011-12-30", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025070875", "@fin": "2012-05-07", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842283", "@fin": "2014-01-01", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447979", "@fin": "2014-05-30", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029041983", "@fin": "2015-06-26", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030777241", "@fin": "2017-01-01", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2015-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033813155", "@fin": "2017-12-30", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2017-08-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364010", "@fin": "2018-12-31", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037991299", "@fin": "2022-01-01", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044989629", "@fin": "2024-01-01", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048846098", "@fin": "2024-07-01", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049114845", "@fin": "2025-02-16", "@num": "220 terdecies", "@etat": "MODIFIE", "@debut": "2024-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051200882", "@fin": "2999-01-01", "@num": "220 terdecies", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Article L331-3 AUTONOME VIGUEUR, en vigueur depuis le 26/07/2009 (Code du cinéma et de l'image animée)